SF3114_September2008

Color profile: Generic CMYK printer profile
Composite Default screen

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.

U.S. Office of Personnel Management

SF 3114
Revised September 2008
Previous editions are usable

H:\CorelVentura\sf3114.cdr
Tuesday, April 28, 2009 10:51:26 AM

Color profile: Generic CMYK printer profile
Composite Default screen

We provide retirement information on the
Internet. You will find retirement brochures,
forms, and other information at:
http://www.opm.gov/retire/
You may also communicate with us using
email at:
[email protected]

P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:11 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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

i
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:12 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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 employment
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
agency’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 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.

1
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:15 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Benefits Payable Upon the Death
of a Federal Employee
Basic Employee Death Benefit
(BEDB):
To a Spouse If 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 aggregate
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 marriage
(including one born posthumously [a child
born after the Federal employee/retiree has
died], 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)
cost-of-living adjustments beginning 12/1/87).
To a Former Spouse This 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 Spouse If 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:

2
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:18 AM

Color profile: Generic CMYK printer profile
Composite Default screen

•

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

•

was the parent of a child born of the marriage
(including one born posthumously [a child
born after the Federal employee/retiree has
died], or out of wedlock if the parties later
married);

the spouse may be eligible for a monthly survivor
benefit.
To a Former Spouse This 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 Child If 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 educational
institution full-time, and/or

•

unmarried, disabled dependent children
(certified as such by the Social Security
Administration) 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
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:22 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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
Disability Fund, plus applicable interest, are
payable.
Payees for Lump Sum Benefits If 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

•
•

parents of the deceased; or, if none, then to

•

next of kin of the deceased according to
the laws in the deceased person’s state of
domicile.

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

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

4
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:24 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Benefits Payable Upon the Death
of a Former Employee (Not Yet
Retired)
Survivor Annuity:
To a Spouse If 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
period 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 marriage
(including one born posthumously [a child
born after the Federal employee/retiree has
died], or out of wedlock if the parties
later married);

the spouse may be eligible for a monthly survivor
benefit. The benefit begins on the date the
deceased former employee would have been
eligible for an unreduced annuity, unless the
survivor 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
unreduced 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
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:27 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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 Spouse This 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
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:31 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Lump Sum Benefit:
If a former employee dies and no survivor annuity
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 Benefits If 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

•
•

parents of the deceased; or, if none, then to

•

next of kin of the deceased according to
the laws in the deceased person’s state of
domicile.

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

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

7
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:33 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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 fulltime, and/or

•

unmarried, disabled dependent children
(certified as such by the Social Security
Administration) 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
8
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:36 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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.

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
contributions 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 Benefits If 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

•
•

parents of the deceased; or, if none, then to

•

next of kin of the deceased according to the
laws in the deceased person’s state of
domicile.

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

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

9
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:40 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Applying for Death Benefits
All applicants for death benefits should complete
Application for Death Benefits, SF 3104. Specific
instructions for completing SF 3104 are contained
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
death If you are the surviving spouse, complete Survivor
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
death If 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
contained on the form itself.
Submitting Completed Application If 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
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:43 AM

Color profile: Generic CMYK printer profile
Composite Default screen

How to Have Survivor Annuity Payments Sent
to a Bank or Financial Institution Public Law 104-134 requires that most Federal
payments be paid by Direct Deposit through
Electronic 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. It also
assures 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 1-888767-6738. 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. 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 until you have verified that a
payment has been deposited in your new one.

11
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:47 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Changing Mailing Address if Your Address
Changes Before Processing is Completed If 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 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. 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 Plan Surviving 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:
1. The Basic Employee Death Benefit (BEDB),
whether paid in a lump sum or in 36 installments.
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.

12
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:51 AM

Color profile: Generic CMYK printer profile
Composite Default screen

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
application, or, if an election is not received with
your application, the Office of Personnel
Management (OPM) will send you information
about your eligibility 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
Benefits, IRS Publication 721.

13
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:53 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Notes

14
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:53 AM

Color profile: Generic CMYK printer profile
Composite Default screen

Notes

15
P:\RSSP\ASB\FORMS\FORMS FOLDER\SF\SF 3114\Ventura\SF3114(09-08).vp
Tuesday, April 28, 2009 9:59:54 AM

Color profile: Generic CMYK printer profile
Composite Default screen

United States Office
of
Personnel Management
1900 E Street, NW
Washington, DC 20415
www.opm.gov/retire

H:\CorelVentura\sf3114.cdr
Tuesday, April 28, 2009 10:51:44 AM