Death Benefits
*Special Notice regarding Death of Annuitants
![Top of Page](https://webarchive.library.unt.edu/web/20121017042041im_/http://www.opm.gov/img/standardicons/upblue.gif)
How do I report a death?
To report a death of someone who receives benefits from us, you can:
- Contact us online: Report a Death
- Call us: 1-88USOPMRET — 1 (888)767-6738
- Write to us at:
U.S. Office of Personnel Management
Retirement Services Program
Post Office Box 45
Boyers, PA 16017-0045
If you are reporting the death of someone who receives benefits from us, please provide us with the full name of the deceased and date of death, as well as the retirement claim number, if known, and social security number. You should also include your name, address, and telephone number. When we receive the report that someone who receives benefits from us has died, we will stop annuity payments and ask survivors who may be eligible for benefits to apply. In many cases, we can start monthly payments to an eligible surviving spouse based on the records on file.
Payments made to a retiree after the date of his or her death are not negotiable. In addition, survivors may not be eligible for the full amount of such payments. Therefore, the Department of the Treasury will reclaim all direct deposit payments made after the date of death from the financial institution to which they were disbursed. The financial institution will debit the account to which the payments were previously credited. The annuitant's account should remain open until reclamation of any payments is completed.
Uncashed checks payable to the deceased must be returned to the U.S. Department of the Treasury. You should void any uncashed checks by noting the annuitant's date of death on them before returning them. Voided checks should be returned to the following address:
U.S. Department of the Treasury
P.O. Box 24720
Oakland, CA 94623-1720
In addition, Benefit Officers can use our website to report the death of an employee and help us expedite payments to family members.
May I receive benefits if I am the surviving spouse of a deceased retiree?
If you are the surviving spouse of a deceased retiree, recurring monthly payments may be made to you if your spouse elected a reduced annuity to provide the benefit. To qualify for the monthly benefit, you must have been married to the retiree for at least nine months. A survivor annuity may still be payable if the retiree's death occurred before nine months if the death was accidental or there was a child born of your marriage to the retiree.
A court order awarding a former spouse a survivor annuity may prevent us from paying you the portion of the annuity awarded under the court order. However, if otherwise eligible, you may receive the complete annuity if the former spouse loses eligibility for benefits.
Read about survivor benefit elections.
If no survivor annuity is payable upon the retiree's death, any remaining portion, representing either the remaining annuity and/or retirement contributions not paid to the retiree, is payable to the person(s) eligible under the order of precedence.
See how the amount of the monthly survivor benefit is determined.
May I receive benefits if I am an ex-spouse of a deceased retiree?
Recurring monthly payments may be made to the former spouse of a deceased retiree if the retiree elected a reduced annuity to provide the benefit or the benefit is payable under a court order. A former spouse must also meet the nine month marriage requirement. For additional information about court-ordered benefits, refer to the pamphlet, "Court-Ordered Benefits for Former Spouses
[7 MB],"and see family benefits for information about survivor benefit elections.
See how the amount of the former spouse survivor benefit is determined.
Are recurring monthly benefits payable to the children of a deceased retiree?
Unmarried children who are dependent upon the retiree may receive recurring monthly benefits. We consider a child dependent if he or she:
- was born within marriage to the retiree:
- is an adopted child who meets all of the following conditions:
- the child lived with the deceased retiree, and
- the deceased filed a petition to adopt the child, and
- the child was adopted before the retiree’s death or by the surviving spouse after the retiree died;
- is a stepchild or recognized child born out out-of-wedlock who was living with the retiree in a parent and child relationship when the retiree died; or
- is a recognized child born out-of-wedlock for whom a judicial determination of support has been obtained.
We consider the child dependent if there is proof that the deceased made regular and substantial contributions to the child's support.
Refer to information about a child's continuing eligibility after age 18.
See how the amount of children's benefits is determined.
May I receive benefits if I am the surviving spouse of someone who died while working for the Federal Government?
If deceased died while covered under the Civil Service Retirement System (CSRS):
If you are the surviving spouse of a deceased employee, recurring monthly payments may be made to you if your spouse completed at least 18 months of creditable civilian service and was covered under the Civil Service Retirement System (CSRS). To qualify for the monthly benefit, you must have been married to the employee for at least nine months. A survivor annuity may still be payable if the employee's death occurred before nine months if the death was accidental or there was a child born of your marriage to the employee.
If deceased died while covered under the Federal Employees Retirement System (FERS):
If you are the surviving spouse of a deceased employee who was covered under the Federal Employees Retirement System (FERS), you may be eligible for one or both of the following benefits-
Basic Employee Death Benefit
- If the employee who died completed at least 18 months of creditable civilian service, and
- The employee who died was covered by the Federal Employees Retirement System (FERS) when he/she died, and
- You were married to the employee for at least nine months (if the death was accidental or there was a child born of your marriage to the employee, the nine month requirement does not apply).
Monthly Benefit
- The employee who died completed at least 10 years of creditable service (18 months of which must be creditable civilian service), and
- The employee who died was covered by the Federal Employees Retirement System (FERS) when he/she died, and
- You were married to the employee for at least nine months (if the death was accidental or there was a child born of your marriage to the employee, the nine month requirement does not apply.)
If a former spouse was awarded part of the total survivor CSRS or FERS annuity, you will receive the remainder. If the former spouse loses entitlement because of death or remarriage before age 55, you may begin to receive the full annuity.
If the employee's death was job-related, workers' compensation benefits may be payable.
See how the amount of the monthly survivor benefit is determined.
May I receive benefits if I am the ex-spouse of someone who died while working for the Federal Government?
Recurring monthly payments may be made to the former spouse of a deceased employee under a court order. A former spouse must also meet the nine month marriage requirement. For additional information about court-ordered benefits, refer to the pamphlet, "Court-Ordered Benefits for Former Spouses
[7 MB]."
See how the amount of the former spouse survivor benefit is determined.
Are recurring monthly benefits payable to the child(ren) of someone who died while working for the Federal Government?
Unmarried children who are dependent upon the employee may receive recurring monthly benefits. Refer to information about the demonstration of dependency for benefit payment purposes.
See how the amount of children's benefits is determined.
Are recurring monthly benefits payable to survivors of someone whose death occurs after leaving Federal employment and before retirement?
Civil Service Retirement System (CSRS)-
Under these circumstances, there are no recurring monthly benefits payable under the Civil Service Retirement System (CSRS). If there is an unpaid balance of retirement contributions by the former employee, the person(s) eligible for payment under the order of precedence should complete the "Application for Death Benefits," Standard Form (SF) 2800
[806 KB] and attach any other forms and/or evidence as the application or circumstances require. Attach a copy of the employee’s death certificate and send the application to us at this address.
Federal Employees Retirement System (FERS)-
If the former employee was covered by the Federal Employees Retirement System (FERS), the current spouse may be eligible for a monthly benefit if…
- The current spouse was married to the deceased at the time of his/her separation from Federal civilian service, and
- The current spouse was married to the deceased for a total period of at least nine months (the nine month requirement does not apply if the death was accidental or if the current spouse is the parent of a child born of the marriage.)
If there is an unpaid balance of retirement contributions by the former employee and no one is eligible for a monthly survivor benefit, the person(s) eligible for payment under the order of precedence should complete the "Application for Death Benefits," Standard Form (SF) 3104
[741 KB] and attach any other forms and/or evidence as the application or circumstances require. Attach a copy of the employee’s death certificate and send the application to us at this address.
Who will receive any lump sum payments?
If no survivor annuity is payable upon the retiree's death, any remaining portion, representing either the remaining annuity and/or retirement contributions not paid to the retiree, is payable to the person(s) eligible under the order of precedence. If the court assigned payment under a court order, we will pay the lump sum in accordance with that court order. Otherwise, we will pay benefits under the following order of precedence:
- to the designated beneficiary;
- if there is no such beneficiary, to the widow or widower;
- if none of the above, to the child or children, with the share of any deceased child distributed among the descendants of that child (a court will usually have to appoint a guardian to receive payment for a minor child);
- if none of the above, to the parents in equal shares or the entire amount to a surviving parent;
- if none of the above, to the executor or administrator of the estate; or
- if none of the above, to the next of kin as determined under the laws of the State where the retiree lived.
How do I apply for benefits?
In many cases, after receiving the report of a retiree's death, we can start monthly payments to those who are eligible based on the records we have on file. In every case, we will tell you what benefits are payable and provide the necessary forms and help to apply for benefits.
If you are the survivor of an employee who has passed away while working for the Federal Government, please contact the personnel office of the Federal agency where the employee worked. You should complete the following form-
If the employee was covered under the Civil Service Retirement System (CSRS) at the time of death:
Application for Death Benefits/CSRS, Standard Form (SF) 2800
[806 KB]
If the employee was covered under the Federal Employees Retirement System (FERS) at the time of death:
Application for Death Benefits/FERS, Standard Form (SF) 3104
[741 KB]
If you are the survivor of an employee who has passed away after separating from a position with the Federal Government under the Federal Employees Retirement System (FERS), but before receiving any retirement benefits, you should file the following form-
Application for Death Benefits/FERS, Standard Form (SF) 3104
[741 KB]
Attach any other forms and/or evidence as the application or circumstances require. Attach a copy of the employee’s death certificate and a copy of the certificate of the marriage to the widow or widower. Give the application to the personnel office. A widow or widower who is claiming benefits for himself or herself and on behalf of children should file one application.
If a lump sum payment is due following the death of someone who passed away after leaving Government service but before retirement, please complete the Application for Death Benefits, Standard Form (SF) 2800
[806 KB] and attach any other forms and/or evidence as the application or circumstances require. Send it to this address.
When do my benefits begin?
If you are a widow or widower of an individual who died as an employee or retiree, your survivor annuity begins on the day after the employee's or retiree's death. If you are a widow or widower of a former FERS employee who was separated from Federal service when he/she died, but had not yet retired, your annuity begins on the date the deceased former employee would have been eligible for an unreduced annuity. You have the option to begin receiving the benefit at a lower rate on the day after the former employee’s death.
If you are eligible for benefits and we are unable to pay you because a former spouse is entitled, your annuity would begin the day after the former spouse loses entitlement to benefits.
If you are eligible for a survivor annuity because of your insurable interest in the life of the annuitant, your survivor annuity begins on the day after the annuitant's death.
If you are a former spouse who was awarded a survivor annuity based on a court order, your survivor annuity begins to accrue on whichever day is later: the day after the employee's or retiree's death or the first day of the second month after we receive a certified copy of the court order along with any additional necessary supporting documentation. If you are a former spouse who is eligible for benefits based on the retiree's election of a reduced annuity to provide the benefit, your annuity begins to accrue the day after the retiree's death. If you are eligible for benefits and we are unable to pay you because another former spouse is entitled, your annuity would begin the day after the former spouse loses entitlement to benefits.
If you are a child of a deceased employee or annuitant, your survivor annuity begins to accrue on the day after the employee's or retiree's death.
When do my benefits end?
Survivor annuities are payable through the end of the month prior to the date of the event which caused the loss of eligibility. For example, if the remarriage or other event occurred in April, benefits would end on March 31.
Survivor annuities payable to widows, widowers, and former spouses end if the survivor remarries before age 55 and was not married for at least 30 years to the deceased employee or annuitant. Widows, widowers, and former spouses who remarry after they reach age 55 continue to be eligible for survivor annuity benefits. The survivor annuity for a former spouse who is entitled because of a court order, ends if the terms of the court order are satisfied. Insurable interest annuities are payable for the life of the survivor.
If an annuity to a surviving spouse ends for a remarriage, it can be restored if the remarriage ends. Before the benefit can be restored, the survivor must pay back any lump sum payment of retirement contributions, if applicable. Former spouse benefits that end because of a remarriage can never be restored. If you want your annuity restored, write to us and include a copy of the decree of divorce, annulment, or death certificate.
Annuity benefits for children end when the child reaches age 18, marries, or dies. Survivor annuities are payable through the end of the month prior to the date of the event which caused the loss of eligibility. For example, if the child turns 18 on June 29, benefits would end on May 31.
Benefits for student children, stop at the end of the month before the one in which the student child:
- turns 22;
- marries;
- dies;
- stops attending school;
- transfers to a school that is not recognized;
- changes to less than full-time attendance;
- enters military service or a Government service academy; or
- fails to submit certification of full-time school attendance.
You must notify us immediately if any of the above events occurs to minimize the potential for an overpayment of benefits. Include your claim number and a copy of any appropriate record such as a marriage certificate.
Are children eligible for benefits after age 18?
A child can continue to receive benefits after reaching age 18 if he or she is incapable of self-support because of a disability which began before age 18. If the disabled child is under age 18 when you apply for benefits, we do not need additional information. However, when the child is within three months of reaching age 18 or over age 18, you should send us the information described in disabling conditions for children.
A child can also continue to receive benefits until age 22 if he or she is a full-time student. If the child is listed on the application for benefits as a full-time student who is age 18 or more, we will send a request for certification of school attendance to be completed by the person who expects to receive payments and the school. See more information about the eligibility of full-time students. Annuity payments continue between school years unless the break is more than five months or the student does not plan to return to school on a full-time basis. If the student plans to be out of school for more than five months, we cannot pay benefits. If he or she plans to return to school within five months, but does not do so, benefits stop at the end of the month before the change of plans.
How is the amount of my benefit as a surviving spouse determined?
Survivors of Annuitants Under the Civil Service Retirement System (CSRS)-
The maximum annuity for a spouse who survives an annuitant is 55 percent of the annuitant's benefit before it is reduced by the cost of the election to provide the survivor benefit. Generally, this equals 60 percent of the annuitant's current gross annuity. The survivor annuity will be less if the annuitant elected at retirement to provide less than the maximum benefit.
For example, if an annuitant whose unreduced annual benefit is $31,003.24 elected to provide the maximum benefit, the survivor annuity would equal $31,003.24 x 55 percent = $17,051.78.
Survivors of Employees Under the Civil Service Retirement System (CSRS)-
The annuity payable to the surviving spouse of an employee whose death occurs while employed with the Federal Government is 55 percent of the annuity computed as if the employee had retired on disability as of the date of his or her death.
An employee's surviving spouse receives 55 percent of the higher of:
- An annuity computed under the formula based on the employee's service, salary, and sick leave. Refer to Civil Service Retirement System (CSRS) Computation for information about the computation of an employee's annuity.
- A guaranteed minimum annuity which is the lesser of:
- Forty percent of the employee's high-3 average salary; or
- The regular annuity obtained after increasing the employee's length of service by the period of time between the date of the employee's death and the date he or she would have reached age 60.
If, at the date of the employee's death, he or she was a law enforcement officer or firefighter who had at least 20 years of service as a law enforcement officer, firefighter or nuclear materials courier, the surviving spouse would receive 55 percent of the annuity computed under the special provisions for law enforcement officers, firefighters and nuclear materials couriers.
If the employee performed service as a law enforcement officer or firefighter but was not employed in such a capacity at the time of his or her death; or, if he or she was a law enforcement officer or firefighter but was not age 50 with at least 20 years of law enforcement service or firefighter service, survivors can receive an annuity computation that is enhanced for the law enforcement or firefighter service on a pro-rated basis.
If, at the date of the employee's death, he or she was age 50 and had performed at least 20 years of air traffic controller service; or, regardless of age, had at least 25 years of air traffic controller service, the surviving spouse receives 55 percent of an annuity computed under the special formula for air traffic controllers.
Survivors of Annuitants Under the Federal Employees Retirement System (FERS)-
Monthly Annuity-
The maximum monthly annuity for a spouse who survives a FERS annuitant is 50 percent of the annuitant's benefit before it is reduced by the cost of the election to provide the survivor benefit. The survivor annuity will be 25% of the annuitant’s benefit, if the annuitant elected at retirement to provide a partial survivor benefit.
For example, if an annuitant whose unreduced annual benefit is $31,003.24 elected to provide the maximum benefit, the survivor annuity would equal $31,003.24 x 50 percent = $15,501.62.
Survivors of Employees Under the Federal Employees Retirement System (FERS)-
Monthly Annuity-
The monthly annuity payable to the surviving spouse of an employee whose death occurs while employed with the Federal Government is 50 percent of the annuity computed as if the employee had retired as of the date of his/her death.
The monthly annuity payable to the surviving spouse of the employee is 50 percent of the annuity computed under the special formula for law enforcement officers, firefighters, and air traffic controllers if, at the date of death, the employee was:
- Age 50 or older and had at least 20 years of law enforcement, firefighter and/or nuclear materials courier service, or 20 years of air traffic controller service; or
- Was any age with at least 25 years of law enforcement, firefighter or nuclear materials courier service, or 25 years of air traffic controller service.
Basic Employee Death Benefit-
Amount of the Basic Employee Death Benefit:
- 50% of the employee’s final salary (average salary, if higher), plus
- $15,000 increased by Civil Service Retirement System (CSRS) cost-of-living adjustments beginning 12/1/87. For deaths on or after 12/1/07, this amount is $28,093.53. It will be updated by future CSRS cost-of-living adjustments.
How is the amount of my benefit as a former spouse determined?
A monthly survivor annuity may be payable to a former spouse after the death of the employee or annuitant if it is provided by a court order or the annuitant's election.
If the survivor annuity is based on an annuitant's election, the amount is determined in the same manner as the amount due a current surviving spouse. However, if the employee has remarried, this election may only be made if the current spouse consents to it.
The amount of a court-ordered survivor annuity is based on the court order. A court order may provide the maximum survivor annuity, a lesser amount, or a fraction of the maximum survivor annuity.
How is the amount of children's benefits determined?
The children's survivor benefit is a specific dollar amount established by a formula in the governing United States Code and is increased by Cost-of-Living Adjustments. Below are the rates a child would receive if the death of the parent occurred in 2012. For a child on the annuity roll prior to 2012, we will apply the 2012 COLA rate to the child's current annuity. Each child's rate is determined individually based on the circumstances described below.
When the child has a living parent who was married to the employee or retiree, the benefit payable to the child is the lesser of:
- $486 per month per child; or
- $1,460 per month divided by the number of eligible children.
When the child does not have a living parent who was married to the employee or retiree, the benefit payable to the child is the lesser of:
- $584 per month per child; or
- $1.752 per month divided by the number of eligible children.
The rates quoted above are payable from December 1, 2011 through November 30, 2012. They will be increased by future Civil Service Retirement System (CSRS) Cost-of-Living Adjustments.
If the deceased retired under the Federal Employees Retirement System (FERS) or was an employee covered under FERS at the time of death, the combined benefit of all the children is reduced by the total amount of child’s benefits that are payable (or would, upon proper application, be payable) under Title II of the Social Security Act for the same month to all children of the deceased based on the total earnings of the deceased. In many cases, the FERS children’s benefit is reduced to $0.
How do I claim family life insurance benefits?
If you are enrolled for family life insurance, and a covered member of your family dies, you can contact us in one of three ways:
U.S. Office of Personnel Management
Retirement Services Program
Post Office Box 45
Boyers, PA 16017-0045.
You can download the necessary claim form and instructions, or contact us and ask that they be sent to you.
Who will receive the life insurance benefit?
The Office of Federal Employees' Group Life Insurance (OFEGLI) will pay life insurance benefits in a particular order, set by law:
- If the annuitant or employee assigned ownership of life insurance, OFEGLI will pay benefits in the following order of precedence:
- First to the beneficiary designated by the assignee(s), if any;
- Second, if there is no such beneficiary, to the assignee(s).
- If the annuitant or employee did not assign ownership and there is a valid court order on file, OFEGLI will pay benefits in accordance with that court order.
- If the annuitant or employee did not assign ownership and there is no valid court order on file, OFEGLI will pay benefits in the following order of precedence:
- to the beneficiary designated;
- if there is no such beneficiary, to the widow or widower;
- if none of the above, to the child(ren), with the share of any deceased child distributed among the descendants of that child (a court will usually have to appoint a guardian to receive payment for a minor child);
- if none of the above, to the parents in equal shares or the entire amount to the surviving parent;
- if none of the above, to the executor or administrator of the estate; or
- if none of the above, to the next of kin as determined under the laws of the State where the annuitant or employee lived.
If you are an annuitant, you can download
[119 KB] the Standard Form (SF) 2823, Designation of Beneficiary, and instructions, or contact us and ask that they be sent to you.
You need to keep your designated beneficiaries' addresses current. Failure to do so may mean that your beneficiary cannot be located and therefore benefits will not be paid to that person. The preferred way is to file a new Designation of Beneficiary when a beneficiary's address changes. A new address cannot be added directly to the Designation of Beneficiary form itself, since any cross outs, erasures, or alterations in your form may make it invalid.
Can I continue health insurance coverage?
If you are the surviving spouse and you receive an annuity, you can continue the deceased's self and family health benefits coverage for all eligible family members. The enrollment will be changed to your name and premiums withheld from your survivor annuity. If you are the only person eligible for coverage, the enrollment will be changed to a self-only plan. After the change, the carrier will send you a new identification card.
If you are a child, you may be eligible to continue health benefits coverage as a dependent family member who was eligible for coverage when the former employee's death occurred. You must be unmarried and under age 22. Generally, you can receive health benefits coverage until you marry or reach age 22, whichever is earlier. You can continue coverage after age 22 if you are incapable of self-support because of a disability that occurred before age 22. Your coverage will continue for 31 days after eligibility ends, unless the enrollment is ending for cancellation. During that time, you may convert the coverage to a private plan.
If you are a former spouse, you may continue health benefits coverage if the following conditions are met. If you receive an annuity, we will withhold premiums for the cost of the coverage from your annuity. The conditions are:
- You receive or have future eligibility to a survivor annuity or a portion of the former employee's benefits;
- You were covered as a family member under the Federal Employees' Health Benefits (FEHB) Program at any time during the 18 month period before your marriage to the deceased ended;
- Your marriage to the deceased ended while he or she was employed by or retired from the Federal Government;
- You have not remarried before age 55 or remarried before reaching age 55, but after 30 or more years of marriage to the deceased; and
- You must apply for health benefits coverage within 60 days of either the termination of your marriage or notification that you are eligible for an annuity. If your marriage ended after the deceased retired, you should apply to us for coverage. If the marriage ended during his or her Federal employment, you should apply to the Agency where the deceased worked.
Those wishing to temporarily continue coverage after regular coverage ends may wish to obtain Temporary Continuation of Coverage.
Will I receive Cost-of-Living Adjustments (COLA)?
Yes. Currently every survivor receives a Cost-of-Living Adjustment (COLA) effective each December first. It will be first reflected in the January payment which pays annuity for the month of December. We will send a Notice of Annuity Adjustment showing how much the benefit was increased. See more information about Cost-of-Living Adjustments.
Is there additional information about payments and address or withholding changes?
Refer to information about payments and about address and withholding changes.
May I receive the survivor annuity and social security benefits?
You may receive a CSRS survivor annuity and social security payments. You may receive a FERS survivor annuity and social security payments. However, if you are the survivor of a FERS retiree, you cannot receive the FERS survivor supplement if you are eligible for social security mother, father or disability benefits based on the deceased annuitant’s account. Please contact the local office of the Social Security Administration for information about social security benefits.
If you receive social security benefits based on your own employment, there may be a reduction in the social security benefit you receive based on your deceased spouse's service. Contact the Social Security Administration for more information about the Government Pension Offset at http://www.ssa.gov/pubs/10007.html.
See the information below about benefits which may be payable to the surviving spouse of a deceased annuitant who was covered by the Civil Service Retirement System (CSRS) Offset program. Under these circumstances, a survivor may be eligible for both a CSRS annuity and social security benefits.
Are my benefits figured differently if my spouse, a deceased retiree, was covered by the Civil Service Retirement System (CSRS) Offset program?
The survivor annuity payable to the spouse of a deceased retiree who was covered by the Civil Service Retirement System (CSRS) Offset program is computed in the same manner as the annuity for the spouse of a deceased annuitant with full CSRS coverage.
However, if you are the surviving spouse of a deceased retiree who was covered by CSRS-Offset, your annuity will be reduced if you are eligible upon proper application for social security benefits based on the deceased annuitant's Federal service. If social security survivor benefits are payable:
- You will receive full Civil Service Retirement System (CSRS) benefits until you become entitled to social security benefits, generally at age 60. However, benefits may begin earlier if you are disabled or care for a minor child.
- When you become entitled to social security survivor benefits, your Civil Service Retirement System (CSRS) survivor annuity will be reduced by the amount of the social security benefit that is attributable to the deceased's employment under CSRS-Offset coverage. The reduction begins on the first day of the month in which you are entitled to the CSRS-Offset annuity and eligible, upon application, for social security survivor benefits.
Will my deceased spouse's military service be used to determine the amount of my survivor annuity?
If you are the survivor of a deceased retiree who was receiving military retired pay at the time of death, credit for military service cannot be included in your survivor annuity unless the retired pay was:
- Based on an disability incurred in combat with an enemy of the U.S. or caused by an instrumentality of war and incurred in the line of duty; or
- Granted under the provisions of Chapter 1223, title 10, United States Code, for reserve retirement. This is formerly under Chapter 67, title 10.
If you are the survivor of a deceased employee who was receiving military retired pay at the time of death, credit for military will be included in your survivor annuity unless you elect otherwise. However, if the military service is included in your survivor annuity, it will be reduced by the amount of your military survivor's benefit, excluding children's benefits.
Post-56 Military Service Credited Under Civil Service Retirement System (CSRS) Rules-
Military service performed on/after January 1, 1957 must be applied toward social security benefits. However, under certain circumstances, it may also be used to determine the amount of your Civil Service Retirement System survivor annuity. If your survivor annuity is based on service that ended before September 9, 1982, and you are eligible for social security benefits upon proper application, you will receive the greater of:
- an annuity reduced by eliminating the credit for military service performed after December 31, 1956, or
- an annuity reduced by the amount of the social security benefit attributable to the military service after December 31, 1956.
If you are not eligible for social security benefits, your survivor annuity will not be reduced.
If your survivor annuity is based on service that ended after September 8, 1982, use of the deceased's post-1956 military service to determine the amount of your survivor annuity depends on when the deceased was first covered by the Civil Service Retirement System and whether or not a deposit was made to cover the service. If the deceased was first employed under the retirement system before October 1, 1982, and no deposit was made, we cannot use the post-1956 military service if you are eligible for social security benefits. If the deceased was first employed under the retirement system on/after October 1, 1982, and no deposit was made for the post-1956 military service, we cannot use the post-1956 military service to determine the amount of your survivor annuity regardless of whether or not you are eligible for social security benefits.
Post-56 Military Service Credited Under Federal Employees Retirement System (FERS) Rules-
If the post-1956 military service is creditable under FERS rules, a post-1956 deposit must be paid in order to credit the service for eligibility for annuity and computation purposes.
If your spouse retired under FERS and performed military service on/after January 1, 1957, his/her post-1956 military service was credited in their annuity if they paid a deposit for the service prior to retirement. In this case, it will also be used to compute the amount of your survivor benefit. If the deposit was not paid before your spouse retired, it will not be included in your annuity computation.
If you are the survivor of a FERS employee who died while still employed, you must pay the deposit for the post-1956 military service in order to receive credit for any military service performed after 1956.
If you are a survivor of a former FERS employee who was eligible for a deferred annuity at the time of death, but not yet receiving an annuity, you cannot pay the post-1956 military deposit to receive credit for the service. The former employee must have paid the deposit before he/she separated from Federal employment.
When Deposit Can Be Made for Post-1956 Military Service-
The deposit for post-1956 military service must be made by the employee to his or her employing agency before retirement. A survivor may make the deposit if the employee died while working for the Federal Government.
May I receive more than one annuity?
You may receive a survivor annuity and a separate benefit that is based on your own service. Generally, if you are the surviving spouse of more than one retiree, you must elect one of the benefits. We cannot pay you two survivor annuities. However, under certain circumstances, it is possible for a widow or widower to receive more than one survivor annuity simultaneously. If, after age 55, you marry a Federal employee and you are again widowed, you may be eligible to receive annuities based on the service of both of your spouses.
Does employment income affect my survivor annuity?
Generally, your income from employment with the Government or any other employer will not affect your survivor annuity.
What payments may I roll over?
You can roll over lump sum payments representing the deceased's retirement contributions and applicable interest and the FERS Basic Employee Death Benefit.
An eligible payment can be paid either to you or directly to an individual retirement account or other employer sponsored plan. Your choice will affect the amount of taxes you owe.
We are required to withhold Federal income tax from taxable payments over $200 at the rate of 20 percent. However, you may choose to take all or part of these payments in a direct rollover to an individual retirement account or an employer-sponsored retirement plan that accepts rollovers. The taxable portion can be rolled over into the Thrift Saving Plan. If you make this election, we will not withhold the Federal income tax from the taxable payments.
You can open an individual retirement account to receive a direct rollover. You must contact the individual retirement account sponsor to find out how to have your payment made to your account. If you are unsure of how to invest your money, you may wish to temporarily establish an account to receive the payment. However, you may wish to consider whether or not you may move any or all of the monies to another account at a later date without penalties or limitations.
If you choose to have the payment made to you and it is over $200, it is subject to the 20 percent Federal income tax withholding. The payment is taxed in the year in which it is received unless within 60 days after receiving it, you roll it over to an individual retirement account or retirement plan that accepts rollovers. You can rollover up to 100 percent of the eligible distribution, including the 20 percent withholding. To do so, you must replace the 20 percent withholding within the 60 day period. You will be taxed on any amount that you do not roll over. For example, if you roll over only the 80 percent of the distribution, you will be taxed on the remaining 20 percent.
You can find more information about the taxation of payments from qualified retirement plans from the following Internal Revenue Service publications:
We will withhold Federal income tax of ten percent if your total taxable lump sum is less than $200. We will request a rollover election when you are eligible for a payment of $200 or more.