Applying for Death Benefits Under the Federal Employees Retirement System

FERS

Federal Employees
Retirement System

Applying for

Death Benefits

Under the

Federal Employees

Retirement System

This pamphlet is for use by persons applying for
benefits which may be payable under the Federal
Employees Retirement System (FERS) because of
the death of an employee, former employee, or
retiree who was covered by FERS at the time of
his/her death or separation from Federal service.

SF 3114

Revised August 2003

Previous editions are not usable.

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Table of Contents
Page
Eligibility for Death Benefits Under

the Federal Employees Retirement

System (FERS) ................................................1

Benefits Payable Upon the Death

of a Federal Employee .....................................2

Benefits Payable Upon the Death

of a Former Employee (Not Yet Retired) ..........5

Benefits Payable Upon the Death

of a Retiree......................................................8

Applying for Death Benefits..............................10

NSN 7540-01-385-7427

Control no. 3114-101

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� Eligibility for Death Benefits

Under the Federal Employees
Retirement System (FERS)

Type of Death Benefits Payable:
The type of benefit(s) payable under FERS
depends in part on whether the deceased was an
employee, a former employee, or a retiree at the
time of death. In addition, the amount of creditable Federal service (both civilian and military)
and the relationship of the applicant to the
deceased determine the type of benefit payable.

Definitions:
Employee
Anyone who was still on the agency’s employ­
ment rolls at the time of death, even if he or she
had applied for disability retirement and his/her
pay had already stopped.

Former Employee
Anyone who was no longer on an agency’s
employment rolls at the time of death and had
not yet qualified for retirement benefits.
Retiree
Anyone who had been separated from an agen­
cy’s employment rolls and had met all the
requirements for retirement (including having
filed an application for retirement benefits). An
individual who was eligible for an immediate
retirement when he/she separated from Federal
service, but who postponed applying for benefits
to avoid an age reduction, is “deemed” to have
applied for retirement beginning the first of the
month after death. Benefits due, in this instance,
are those based on the death of a retiree.

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� Benefits Payable Upon the Death
of a Federal Employee

Basic Employee Death Benefit
(BEDB):
To a SpouseIf the employee who dies had at least 18 months
of creditable civilian service and is survived by a
spouse who:

� was married to the deceased for an aggre­

gate of at least nine months (the nine month
requirement does not apply if the death was
accidental); OR

� was the parent of a child born of the mar­

riage (including one born posthumously, or
out of wedlock if the parties later married);

the spouse may be eligible for a BEDB, which is
equal to 50% of the employee’s final salary (average salary, if higher) plus $15,000 (increased by
Civil Service Retirement System (CSRS) costof-living adjustments beginning 12/1/87).

To a Former SpouseThis benefit may be payable to a former spouse
(in whole or in part) if a qualifying court order is
on file at the Office of Personnel Management
(OPM) and the former spouse was married to the
deceased for a total period of at least nine
months and did not remarry before reaching age
55.

Survivor Annuity:
To a SpouseIf an employee who dies with at least 10 years of
creditable service (18 months of which must be
civilian service) is survived by a spouse who:

� was married to the deceased for a total peri­
od of at least nine months (the nine month
requirement does not apply if the death was
accidental); OR

2

� was the parent of a child born of the mar­

riage (including one born posthumously, or
out of wedlock if the parties later married);

the spouse may be eligible for a monthly survi­
vor benefit.

To a Former SpouseThis benefit may be paid in whole or in part to a
former spouse if a qualifying court order is on
file at the Office of Personnel Management
(OPM).
To a ChildIf an employee with at least 18 months of creditable civilian service is survived by:

� unmarried dependent children up to age 18,
AND/OR

� unmarried dependent children from age 18
to age 22 if attending an accredited educa­
tional institution full-time, AND/OR

� unmarried, disabled dependent children (cer­

tified as such by the Social Security Admin­
istration) if the disability occurred before age
18;

a basic child’s survivor annuity may be payable.
The combined benefit of all the children is
reduced by the total amount of child’s insurance
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 (including those of a
former marriage who may not be living with the
current spouse) based on the total earnings of
the deceased. In many cases, the Federal
Employees Retirement System (FERS) children’s
benefit is reduced to $0.

3

Lump Sum Benefit:
If an employee dies and no survivor annuity is
payable based on his/her death, the retirement
contributions remaining to the deceased person’s
credit in the Civil Service Retirement and Disabil­
ity Fund, plus applicable interest, are payable.

Payees for Lump Sum BenefitsIf a lump sum benefit is payable, it is paid to the
first person eligible under the following order of
precedence:

� beneficiary designated by the deceased in

writing which is signed and witnessed and
is received at his/her employing agency (or
the Office of Personnel Management (OPM)
if the deceased was a retiree or a separated
employee) prior to death; OR, if none, then
to

� spouse of the deceased; OR, if none, then to
� children of the deceased (or descendants of
deceased children); OR, if none, then to

� parents of the deceased; OR, if none, then to
� executor or administrator of the deceased
person’s estate; OR, if none, then to

� next of kin of the deceased according to the

laws in the deceased person’s state of domi­
cile.

4

� Benefits Payable Upon the Death
of a Former Employee (Not Yet
Retired)

Survivor Annuity:
To a SpouseIf a former employee who dies with at least 10
years of creditable service (5 years of which must
be creditable civilian service) is survived by a
spouse who was married to the deceased at the
time of his/her separation from Federal civilian
service AND who:

� was married to the deceased for a total peri­
od of at least nine months (Note: the nine
month requirement does not apply if the
death was accidental); OR

� was the parent of a child born of the mar­

riage (including one born posthumously, or
out of wedlock if the parties later married);

the spouse may be eligible for a monthly survi­
vor benefit. The benefit begins on the date the
deceased former employee would have been eligi­
ble for an unreduced annuity, unless the survi­
vor chooses to have it begin at a lower rate on
the day after the employee’s death. The former
employee would have been eligible for an unre­
duced annuity at age 62 with a minimum of 10
years of creditable service and less than 20 years
of service, at age 60 with 20 or more years of
service, or at his/her Minimum Retirement Age
(MRA) according to the following schedule, with
30 years of service:

5

If deceased was
born in:

His/her MRA is:

1947 or Prior

55 years

1948

55 years, 2 months

1949

55 years, 4 months

1950

55 years, 6 months

1951

55 years, 8 months

1952

55 years, 10 months

1953 to 1964

56 years

1965

56 years, 2 months

1966

56 years, 4 months

1967

56 years, 6 months

1968

56 years, 8 months

1969

56 years, 10 months

After 1969

57 years

Instead of a survivor annuity, the eligible spouse
can elect to receive a lump sum payment of the
contributions remaining to the deceased person’s
credit in the retirement fund.

To a Former SpouseThis benefit may be paid in whole or in part to a
former spouse if a qualifying court order is on
file at the Office of Personnel Management
(OPM).

6

Lump Sum Benefit:
If a former employee dies and no survivor annu­
ity is payable, the retirement contributions
remaining to the deceased person’s credit in the
Civil Service Retirement and Disability Fund,
plus applicable interest, are payable.

Payees for Lump Sum BenefitsIf a lump sum benefit is payable, it is paid to the
first person eligible under the following order of
precedence:

� beneficiary designated by the deceased in

writing which is signed and witnessed and
is received at his/her employing agency (or
the Office of Personnel Management [OPM])
if the deceased was a retiree or a separated
employee) prior to death; OR, if none, then
to

� spouse of the deceased; OR, if none, then to
� children of the deceased (or descendants of
deceased children); OR, if none, then to

� parents of the deceased; OR, if none, then to
� executor or administrator of the deceased
person’s estate; OR, if none, then to

� next of kin of the deceased according to the

laws in the deceased person’s state of domi­
cile.

7

� Benefits Payable Upon the Death
of a Retiree

Survivor Annuity:
To a Spouse/Former Spouse/Insurable Interest:
If a retiree dies who, at retirement, elected to
provide a survivor annuity for-

� his/her surviving spouse and/or former
spouse, or

� a person having an insurable interest in
him/her, or

� a spouse acquired after retirement, or
� if a qualifying court order, on file at the

Office of Personnel Management (OPM), has
awarded benefits to a former spouse,

a monthly survivor benefit may be payable.
To a Child:
If a retiree is survived by-

� unmarried dependent children up to age 18,
AND/OR

� unmarried dependent children from age 18
to age 22 attending an accredited school
full-time, AND/OR

� unmarried, disabled dependent children (cer­

tified as such by the Social Security Admin­
istration) if the disability occurred before age
18,

a basic child’s survivor annuity may be payable.
The combined benefit of all the children is
reduced by the total amount of child’s insurance
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 (including those of a
former marriage who may not be living with the
current spouse) based on the total earnings of
the deceased. In many cases, the Federal

8

Employees Retirement System (FERS) children’s
benefit is reduced to $0.

Lump Sum Benefit:
If a retiree dies, a lump sum benefit equal to the
annuity due the deceased, but not paid before
death, may be payable. If no survivor annuity is
payable, the balance of any retirement contribu­
tions remaining to the deceased person’s credit
in the Civil Service Retirement and Disability
Fund, plus applicable interest, may also be payable.

Payees for Lump Sum BenefitsIf a lump sum benefit is payable, it is paid to the
first person eligible under the following order of
precedence:

� beneficiary designated by the deceased in

writing which is signed and witnessed and
is received at his/her employing agency (or
the Office of Personnel Management [OPM]
if the deceased was a retiree or a separated
employee) prior to death; OR, if none, then
to

� spouse of the deceased; OR, if none, then to
� children of the deceased (or descendants of
deceased children); OR, if none, then to

� parents of the deceased; OR, if none, then to
� executor or administrator of the deceased
person’s estate; OR, if none, then to

� next of kin of the deceased according to the

laws in the deceased person’s state of domi­
cile.

9

� Applying for Death Benefits
All applicants for death benefits should complete
Application for Death Benefits, SF 3104. Specific
instructions for completing SF 3104 are con­
tained on the form itself. In certain situations,
you must also complete the following additional
forms.
If the deceased was a retiree at the time of
deathIf you are the surviving spouse, complete Survi­
vor Supplement, SF 3104A, which is attached to
SF 3104. Instructions for completing SF 3104A
are contained on the form itself.
If the deceased was an employee at the time
of deathIf you are the surviving spouse or former spouse,
you and the deceased person’s employing agency
should complete Documentation and Elections in
Support of Application for Death Benefits when
Deceased was an Employee at the Time of Death,
SF 3104B, which can be obtained from the
deceased person’s former employing agency.
Instructions for completing SF 3104B are con­
tained on the form itself.
Submitting Completed ApplicationIf the deceased was an employee at the time of
death, submit your completed application, with
the requested attachments, to the personnel
office of the agency where the deceased was last
employed.
If the deceased was a former employee or a
retiree, send your completed application to:
U.S. Office of Personnel Management

Federal Employees Retirement System

P.O. Box 45

Boyers, PA 16017-0045

10

How to Have Survivor Annuity Payments
Sent to a Bank or Financial InstitutionPublic Law 104-134 requires that most Federal
payments be paid by Direct Deposit through Elec­
tronic Funds Transfer (EFT) into a savings or
checking account at a financial institution. However, if receiving your payment electronically
would cause you a financial hardship, or a hardship because you have a disability, or because of
a geographic, language or literacy barrier, you
may invoke your legal right to a waiver of the
Direct Deposit requirement, and continue to
receive your payment by check.
Direct deposit is a win-win situation all around.
You avoid the bother of traveling to a bank or
other financial institution to cash or deposit your
check. You may earn a few days extra interest
each month and save travel costs and time. Both
you and the Office of Personnel Management
(OPM) are saved the worry that the check will be
lost in the mail. It also assures that payments
are deposited and available for your use, even
when you are away from home.
When you elect direct deposit, you will continue
to receive other information at your mailing
address. Complete Section I of Application for
Death Benefits, SF 3104, to have your payments
sent to a financial institution or to request a
waiver of the direct deposit requirement. If you
change to this option or change accounts after
your payments begin, you can call OPM at
1-888-767-6738. Customer Service Specialists
are available Monday through Friday, from
7:30 a.m. to 7:45 p.m. eastern time. They are
not available on Federal holidays. If you
use TDD equipment, call 1-800-878-5707 or
202-606-0551 if calling within the local
Washington, DC, area. Customers within local
calling distance to Washington, DC must contact
us on 202-606-0500. If you prefer, you can send
the Direct Deposit Sign-Up Form, SF 1199A, to
OPM. You can obtain the form where you bank.
Both you and your bank need to complete the
form. Include your claim number on the form.
It’s a good idea to leave your old account open

11

until you have verified that a payment has been
deposited in your new one.

Changing Mailing Address if Your Address
Changes Before Processing is CompletedIf your address changes before you receive your
claim number, write to the Office of Personnel
Management (OPM), giving your name, date of
birth, your Social Security Number, and the
deceased person’s name, date of birth and Social
Security Number. If you have received your claim
number, you can either telephone OPM or write
to us to report your new address. Please refer to
your claim number in any correspondence. You
can call OPM at 1-888-767-6738. Customer Ser­
vice Specialists are available Monday through
Friday, from 7:30 a.m. to 7:45 p.m. eastern time.
They are not available on Federal holidays. If
you use TDD equipment, call 1-800-878-5707
or 202-606-0551 if calling within the local
Washington, DC, area. Customers within local
calling distance to Washington, DC must contact
us on 202-606-0500. If you prefer to write, you
should report your new address to:
U.S. Office of Personnel Management

ATTN: Change-of-Address

P.O. Box 440

Boyers, PA 16017-0440

In addition, you should notify your old post
office of your forwarding address.

Information About Having Eligible
Payments Rolled Over Into An Individual
Retirement Arrangement (IRA) or Eligible
Employer PlanSurviving spouses are eligible to request that
OPM pay a direct tax-free rollover of certain lump
sum payments to an IRA or eligible employer
plan, if the payment is $200 or more. Benefits
eligible for rollover are:

12

1. The Basic Employee Death Benefit (BEDB),
whether paid in a lump sum or in 36 install­
ments.
2. Employee contributions, excess retirement
deductions and/or voluntary contributions
and any interest payable on these amounts.
3. Alternative annuity lump sum payments that
were not paid to a deceased retiree.
The taxable portion of any eligible benefits that
are not rolled over into an Individual Retirement
Arrangement (IRA) or eligible employer plan, is
subject to a mandatory Federal tax withholding
of 20 percent.
If you are a surviving spouse and are eligible to
receive one of the above benefits, you can either
make the election when completing the applica­
tion, or, if an election is not received with your
application, the Office of Personnel Management
(OPM) will send you information about your eli­
gibility to roll over the benefits after we compute
the amount of any lump sum you are due to
receive.
The Internal Revenue Service (IRS) has provided
additional information concerning rollovers in its
Tax Guide to U.S. Civil Service Retirement Bene­
fits, IRS Publication 721.

13

Notes

14

Notes

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