Savanna Hoffman
The death of a loved one is a difficult time, and understanding the benefits available can be challenging. The Civil Service Retirement System (CSRS) and Federal Employees Retirement System (FERS) offer survivor benefits to eligible spouses and dependent children of federal employees. These benefits include recurring monthly payments, lump-sum death benefits, and continued education support for full-time students up to the age of 22. The eligibility and availability of these benefits depend on various factors, including the employee's retirement system, length of service, marital status, and the presence of dependent children.
| Characteristics | Values |
|---|---|
| Who is eligible for CSRS death benefits? | Eligible survivors of a Federal civilian employee killed in the line of duty may qualify for a recurring CSRS or FERS monthly survivor annuity. |
| Who are eligible survivors? | Unmarried dependent children between the ages of 18 and 22, if attending an accredited educational institution full-time. Unmarried, disabled dependent children, regardless of age, if the disability occurred before age 18. Spouses who have been married for at least nine months (unless there is a child born of the marriage or the death was accidental). |
| What are the benefits? | Monthly survivor annuity payments for eligible children. Lump-sum death benefit payment for spouses. |
| How much is the lump-sum death benefit payment? | The total amount of CSRS or FERS contributions made by the employee, plus interest. |
| Is the lump-sum death benefit payment subject to tax? | No, because the original contributions were previously taxed. However, any interest paid on these contributions is taxable in the year it is paid. |
| What happens if there is no survivor annuity payable? | A lump sum may be payable of the unpaid balance of retirement contributions made by the employee. |
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What You'll Learn
Who qualifies for CSRS death benefits?
The Civil Service Retirement System (CSRS) provides death benefits to survivors of deceased CSRS or CSRS Offset employees or annuitants. These benefits are paid out as a lump sum or recurring monthly payments, depending on the circumstances. Here are the qualifications for receiving CSRS death benefits:
Lump Sum Death Benefit:
- Designated beneficiaries of the deceased employee or annuitant are eligible to receive a lump sum death benefit. This includes the surviving spouse, former spouse, children, parents, executor or administrator of the estate, or the next of kin.
- If the deceased had no designated beneficiaries, the lump sum death benefit is paid to the person eligible under the order of precedence.
- The lump sum death benefit consists of the unrefunded amount of the deceased's CSRS contributions, plus applicable interest.
- If the deceased contributed to both CSRS and FERS (known as "Trans" FERS employees), their beneficiaries will receive two annuities: a CSRS annuity and a FERS annuity.
Monthly Survivor Annuity Payments:
- Surviving spouses or former spouses may receive recurring monthly payments if the deceased employee had completed at least 18 months of creditable civilian service and was covered by CSRS at the time of death.
- Unmarried children who are dependent on the deceased employee may receive monthly benefits until they reach age 18, marry, or die.
- Monthly survivor annuity payments for children can continue until age 22 if they are full-time students at a recognized educational institution.
- Unmarried disabled dependent children may receive recurring monthly benefits if the disability occurred before age 18.
- Stepchildren or recognized children born out of wedlock who were living with the deceased in a parent-child relationship at the time of death may also be eligible for benefits.
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How to apply for CSRS death benefits
To apply for CSRS death benefits, there are a few steps you need to follow. Firstly, it is important to understand who is eligible for these benefits. CSRS death benefits are available to survivors of Federal civilian employees who were covered by the Civil Service Retirement System (CSRS) at the time of their death. This includes the spouse or former spouse of the deceased, as well as dependent children.
If you are the eligible survivor, you will need to complete the necessary forms and gather any required documentation. The specific forms you need to complete may vary depending on your relationship to the deceased and the type of benefits you are applying for. However, as a general guide, here are the steps you can follow:
- Contact the personnel office of the Federal agency where the deceased employee worked. They can provide you with the necessary forms and guidance on the application process.
- Complete the Application for Death Benefits, which is Standard Form (SF) 2800 for CSRS. If you are applying for FERS benefits, the form is SF 3104.
- Attach any other required forms and evidence as specified by the application or your individual circumstances. For example, if you are the widow or widower claiming benefits for yourself and on behalf of your children, you should file a single application. You will also need to attach a copy of the employee's death certificate and your marriage certificate.
- If the deceased was employed at the time of death, you and the employing agency should also complete Form (SF) 3104B, which is the Standard Documentation and Elections in Support of Application for Death Benefits.
- Submit the completed application and any required documentation to the personnel office of the Federal agency where the employee worked.
It is important to note that the specific steps and requirements may vary depending on your specific circumstances and the Federal agency involved. Therefore, it is always best to consult with the relevant agency and seek official guidance to ensure you are following the correct procedure.
Additionally, it is worth mentioning that CSRS and FERS employees contribute a portion of their paychecks towards their retirement system. In the event of an employee's death, any remaining contributions that have not been paid out as part of a monthly annuity are typically paid out as a lump sum death benefit to the designated beneficiary or eligible survivors.
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Monthly survivor annuity payments for full-time students
Monthly survivor annuity payments are available to unmarried children under the age of 18, and to unmarried children aged 18 who are full-time students at a recognised educational institution. Benefits can continue until the age of 22. Monthly survivor annuities are also payable to a parent at age 60 who was dependent on the employee for at least half of their support.
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. This lump sum is payable under the order of precedence. The lump sum death benefit payment under FERS is not subject to federal income tax because the original contributions were previously taxed. However, any interest paid on these contributions is taxable in the year the refunded contributions are paid.
If an employee dies with at least 18 months of creditable civilian service under FERS, a survivor annuity may be payable if the surviving spouse was married to the deceased for at least nine months. The spouse may be eligible for the Basic Employee Death Benefit, which is equal to 50% of the employee's final salary (average salary, if higher), plus $15,000 (increased by Civil Service Retirement System cost-of-living adjustments beginning 12/1/87). The Basic Employee Death Benefit may be payable to a former spouse (in whole or in part) if a qualifying court order is on file at OPM, the former spouse was married to the deceased for a total of at least nine months, and the former spouse did not remarry before reaching age 55.
Monthly survivor annuity payments can be paid to a surviving spouse if the deceased employee completed at least 18 months of creditable service and was covered under the Civil Service Retirement System (CSRS) at the time of death. 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 the marriage. A court order awarding a former spouse a survivor annuity may prevent the payment of the portion of the annuity awarded under the court order. However, if otherwise eligible, the complete annuity can be received if the former spouse loses eligibility for benefits.
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CSRS death benefits for spouses
If a CSRS employee dies, their surviving spouse may receive recurring monthly payments if the deceased employee completed at least 18 months of creditable service and was covered under the Civil Service Retirement System (CSRS) at the time of death. The monthly survivor benefit may be paid in whole or in part to a former spouse if a qualifying court order is on file. The CSRS survivor benefit is typically paid to the surviving spouse, but there are provisions for former spouses as well.
The Basic Employee Death Benefit may be payable to a former spouse (in whole or in part) if a qualifying court order awarding a benefit is on file at OPM, and the former spouse was married to the deceased for at least nine months and did not remarry before reaching age 55. If a CSRS employee dies and was married for less than nine months with no children, the former spouse may still be eligible for benefits under a court order. In such cases, there are no recurring monthly benefits payable under CSRS, but a lump sum may be payable of the unpaid balance of retirement contributions made by the employee.
Monthly survivor annuity payments for a child can continue after age 18 if the child is a full-time student attending a recognized school. Benefits can continue until age 22. Unmarried disabled dependent children may receive recurring monthly benefits if the disability occurred before age 18. If an individual receiving recurring CSRS monthly survivor annuity payments dies, the payments terminate on the last day of the month before the one in which the survivor died.
To apply for CSRS death benefits, the surviving spouse or former spouse must complete Form (SF) 3104B Standard Documentation and Elections in Support of Application for Death Benefits when the deceased was an employee at the time of death. They should also attach a copy of the employee's death certificate and a copy of the marriage certificate. The application should be submitted to the personnel office of the Federal agency where the employee worked.
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CSRS death benefits for former spouses
A former spouse divorced from a deceased employee on or after May 7, 1985, may receive all or part of the annuity otherwise payable to a surviving spouse if a court order requires it. To be eligible for CSRS death benefits as a former spouse, a marriage of at least nine months is required, and the former spouse must not remarry before the age of 55. The survivor annuity begins the day after the employee's death and continues for life unless the former spouse remarries before the age of 55 or the terms of the court order are satisfied. If the survivor annuity is terminated due to remarriage before the age of 55, it will not be reinstated in the future if the remarriage ends, even if the marriage is annulled.
A widow or widower and former spouse may qualify for a survivor annuity if the Federal employee died while covered by CSRS and had at least 18 months of civilian service. The Basic Employee Death Benefit may be payable to a former spouse (in whole or in part) if a qualifying court order awarding a benefit is on file at OPM. The former spouse must have been married to the deceased for at least nine months, and the nine-month requirement does not apply if there was a child born of the marriage or the death was accidental.
If a CSRS employee dies, recurring monthly payments may be made to the surviving spouse if the deceased employee completed at least 18 months of creditable service and was covered under CSRS at the time of death. If no survivor annuity is payable upon the employee/former employee's death, a lump sum may be payable of the unpaid balance of retirement contributions made by the employee. This lump sum is payable under the order of precedence, which is as follows:
- Designated beneficiary as shown on Form SF 2808 (Designation of Beneficiary, CSRS)
- If none of the above, to the child or children, with the share of any deceased child distributed among the descendants of that 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
- If none of the above, to the next of kin as determined under the laws of the state where the retiree lived
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Frequently asked questions
CSRS death benefits are paid by the Department of Labor.
The surviving spouse or former spouse, and unmarried children who are dependent on the deceased are eligible for CSRS death benefits.
The CSRS death benefit is a lump sum payment of the total CSRS contributions made that has not been paid out as part of a CSRS monthly or monthly survivor annuity. The current Basic Employee Death Benefit (BEDB) is a lump sum payment of $42,607.52 plus 50% of the employee's annual pay or average pay, whichever is higher.
Monthly survivor annuity payments for unmarried children can continue until age 22 if they are full-time students attending a recognised school. Monthly survivor annuity payments for a spouse continue until they remarry before the age of 55.
