Military Personnel
Survivor Benefits for Servicemembers and Federal, State, and City Government Employees Gao ID: GAO-04-814 July 15, 2004The National Defense Authorization Act for Fiscal Year 2004 noted that it was the sense of the Congress that "the sacrifices made by the members of the Armed Forces are significant and are worthy of meaningful expressions of gratitude by the United States, especially in cases of sacrifice through loss of life." In addition to offering expressions of gratitude, the government offers a variety of benefits, including Social Security benefits, to survivors of servicemembers who die while on active duty. GAO was asked to address two questions: (1) To what extent are the survivor benefits provided to servicemembers different from those provided to federal, state, and city government employees in general and (2) To what extent do federal, state, and city governments supplement their general survivor benefits for employees in high-risk occupations?
The military provides survivor benefits that are comparable in type but not in amount to those provided by 61 civilian government entities (federal government, 50 states and the District of Columbia, and 9 cities with populations of at least 1 million) when employees die in the line of duty. Social Security payments, a death gratuity, burial expenses, and life insurance are four types of lump sum survivor benefits provided by the military and at least some civilian government entities; the federal government and some states additionally provide a lump sum payment through their retirement plans. Recurring payments are also provided by Social Security to the survivors for deceased servicemembers and most deceased government employees in the 61 civilian government entities GAO studied. Other types of recurring payments are specific to the military or civilian government entities. GAO identified two programs with recurring payments for the military and two other types of programs for the civilian government entities. For the four hypothetical situations GAO used to examine the amount of cash payments provided to survivors, survivors of deceased servicemembers almost always obtain higher lump sums than do the survivors of the deceased employees from the 61 civilian government entities. The amount of recurring payments to deceased servicemembers' survivors in three of the four situations exceeds those provided by the federal government, typically exceeds those provided by at least one-half of the states, but are typically less than those provided by over one-half the cities. The military also provides more types of noncash survivor benefits than do civilian government entities, with some benefits being comparable in type and others differing among the entities. The survivors of civilian government employees in some high-risk occupations may receive supplemental benefits--a death gratuity, higher life insurance, higher benefits from the retirement plan, or a combination of the three--beyond those that the entities provide to civilian government employees in general. For example, survivors of federal, state, and city government law enforcement officers and firefighters who die in the line of duty may be entitled to a lump sum payment of more than $267,000 under the Public Safety Officers' Benefits Act. Further, 34 states and 5 cities provide survivors of employees in high-risk occupations with additional cash benefits that are not available to survivors of state and city employees in general. The addition of these supplemental cash benefits to those provided to the survivors of deceased general government employees can result in lump sum and recurring payments being generally higher for survivors of government employees in high-risk occupations than for servicemembers' survivors.
GAO-04-814, Military Personnel: Survivor Benefits for Servicemembers and Federal, State, and City Government Employees
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Report to Congressional Committees:
July 2004:
MILITARY PERSONNEL:
Survivor Benefits for Servicemembers and Federal, State, and City
Government Employees:
GAO-04-814:
GAO Highlights:
Highlights of GAO-04-814, a report to congressional committees:
Why GAO Did This Study:
The National Defense Authorization Act for Fiscal Year 2004 noted that
it was the sense of the Congress that ’the sacrifices made by the
members of the Armed Forces are significant and are worthy of
meaningful expressions of gratitude by the United States, especially
in cases of sacrifice through loss of life.“ In addition to offering
expressions of gratitude, the government offers a variety of benefits,
including Social Security benefits, to survivors of servicemembers who
die while on active duty.
GAO was asked to address two questions: (1) To what extent are the
survivor benefits provided to servicemembers different from those
provided to federal, state, and city government employees in general
and (2) To what extent do federal, state, and city governments
supplement their general survivor benefits for employees in high-risk
occupations?
What GAO Found:
The military provides survivor benefits that are comparable in type but
not in amount to those provided by 61 civilian government entities
(federal government, 50 states and the District of Columbia, and 9
cities with populations of at least 1 million) when employees die in
the line of duty.
* Social Security payments, a death gratuity, burial expenses, and
life insurance are four types of lump sum survivor benefits provided by
the military and at least some civilian government entities; the
federal government and some states additionally provide a lump sum
payment through their retirement plans. Recurring payments are also
provided by Social Security to the survivors for deceased
servicemembers and most deceased government employees in the 61
civilian government entities GAO studied. Other types of recurring
payments are specific to the military or civilian government entities.
GAO identified two programs with recurring payments for the military
and two other types of programs for the civilian government entities.
* For the four hypothetical situations GAO used to examine the amount
of cash payments provided to survivors, survivors of deceased
servicemembers almost always obtain higher lump sums than do the
survivors of the deceased employees from the 61 civilian government
entities. The amount of recurring payments to deceased servicemembers‘
survivors in three of the four situations exceeds those provided by the
federal government, typically exceeds those provided by at least one-
half of the states, but are typically less than those provided by over
one-half the cities.
* The military also provides more types of noncash survivor benefits
than do civilian government entities, with some benefits being
comparable in type and others differing among the entities.
The survivors of civilian government employees in some high-risk
occupations may receive supplemental benefits”a death gratuity, higher
life insurance, higher benefits from the retirement plan, or a
combination of the three”beyond those that the entities provide to
civilian government employees in general. For example, survivors of
federal, state, and city government law enforcement officers and
firefighters who die in the line of duty may be entitled to a lump sum
payment of more than $267,000 under the Public Safety Officers‘
Benefits Act. Further, 34 states and 5 cities provide survivors of
employees in high-risk occupations with additional cash benefits that
are not available to survivors of state and city employees in general.
The addition of these supplemental cash benefits to those provided to
the survivors of deceased general government employees can result in
lump sum and recurring payments being generally higher for survivors of
government employees in high-risk occupations than for servicemembers‘
survivors.
What GAO Recommends:
GAO is making no recommendations. The Department of Defense reviewed a
draft of this report and provided technical comments, which were
incorporated as appropriate.
www.gao.gov/cgi-bin/getrpt?GAO-04-814.
To view the full product, including the scope and methodology, click on
the link above. For more information, contact Derek Stewart at (202)
512-5559 or stewartd@gao.gov.
[End of section]
Contents:
Letter:
Results in Brief:
Background:
Types of Survivor Benefits Provided for Servicemembers Are Comparable
to Those for General Government Employees, but Benefit Amounts Differ:
Most Federal, State, and City Governments Supplement Their General
Survivor Benefits for Employees in High-Risk Occupations:
Agency Comments:
Appendixes:
Appendix I: Scope and Methodology:
Appendix II: Cash Survivor Benefits Provided by the Military and
Government Entities for Employees in General:
Appendix III: Hypothetical Situations Comparing Cash Benefits Provided
by the Military and Government Entities:
Appendix IV: Cash Survivor Benefits Provided by Government Entities
for Employees in High-Risk Occupations:
Appendix V: GAO Contact and Staff Acknowledgments:
Tables:
Table 1: Overview of the Type and Amount of Lump Sum Payments Provided
by the Military and Civilian Government Entities:
Table 2: Overview of the Type and Amount of Recurring Payments Provided
by the Military and Civilian Government Entities:
Table 3: Hypothetical Situations Comparing Non-Social Security Cash
Benefits Provided by the Military and Civilian Government Entities:
Table 4: Summary of Noncash Benefits Provided by the Military and
Civilian Government Entities:
Table 5: Summary of Supplemental Cash Benefits Provided by Civilian
Government Entities for Employees in Selected High-Risk Occupations:
Table 6: Federal Departments and Agencies Contacted during Our Review:
Table 7: Cash Survivor Benefits Provided by the Military and Civilian
Government Entities:
Table 8: Hypothetical Situations Comparing Cash Payments Provided by the
Military and Civilian Government Entities for Employees in General:
Table 9: Cash Survivor Benefits Provided by Civilian Government Entities
for Employees in High-Risk Occupations:
Abbreviations:
DIC: Dependency and Indemnity Compensation:
DOD: Department of Defense:
PSOB: Public Safety Officers' Benefits:
SBP: Survivor Benefit Plan:
Letter July 15, 2004:
The Honorable John W. Warner:
Chairman:
The Honorable Carl Levin:
Ranking Minority Member:
Committee on Armed Services:
United States Senate:
The Honorable Duncan Hunter:
Chairman:
The Honorable Ike Skelton:
Ranking Minority Member:
Committee on Armed Services:
House of Representatives:
The National Defense Authorization Act for Fiscal Year 2004 noted that
it was the sense of the Congress that "the sacrifices made by the
members of the Armed Forces are significant and are worthy of
meaningful expressions of gratitude by the United States, especially in
cases of sacrifice through loss of life."[Footnote 1] In addition to
offering expressions of gratitude, the government offers a variety of
benefits, including Social Security benefits,[Footnote 2] to the
survivors of servicemembers who die while on active duty.
In our September 2002 report, we noted that survivors of servicemembers
who die while on active duty receive benefits that may include lump sum
payments, recurring payments, and various other benefits such as
continued use of commissaries and exchanges.[Footnote 3] The Military
Family Tax Relief Act of 2003 increased the death gratuity payable to
survivors of deceased servicemembers from $6,000 to $12,000 and
excluded the full gratuity from gross income for tax purposes.[Footnote
4]
The National Defense Authorization Act for Fiscal Year 2004 stated that
although the benefits for survivors of deceased servicemembers have
evolved over time, there are increasing indications that the evolution
of such benefits has failed to keep pace with the expansion of
indemnity and compensation available to nonmilitary segments of
U.S. society. In addition, the act mandated the Department of Defense
(DOD) to conduct a study of all current and projected survivor benefits
to determine their adequacy. That study was to compare the benefit
plans for servicemembers' survivors with those for survivors covered by
commercial and other private-sector plans; to assess survivor annuity
and indemnity compensation; to assess the effects of revising the
servicemember death gratuity to account for deaths resulting from
participation in combat or from acts of terrorism; to examine the
commercial insurability of servicemembers in high-risk military
occupations; and to examine the extent to which private trusts and
foundations address the needs of servicemembers' survivors.[Footnote 5]
Additionally, the act mandated us to study the survivor benefits
provided to federal, state, and local government employees.
In accordance with the mandate and as agreed with your offices, our
objectives in this report address two questions: (1) To what extent are
the survivor benefits provided to servicemembers different from those
provided to federal, state, and city government employees in general?
(2) To what extent do federal, state, and city governments supplement
their general survivor benefits for employees in high-risk occupations?
To answer these questions, we obtained and reviewed regulations,
instructions, and policy guidance on government-provided benefits, both
cash and noncash, for survivors of servicemembers who die while on
active duty and for survivors of federal, state, and city government
employees who die in the line of duty. Whether individuals lose their
lives in the line of duty is an important consideration in determining
eligibility for some of the benefits provided to survivors. Line of
duty for active duty servicemembers includes activities on or off a
military installation and applies 24 hours a day and 7 days a week. In
contrast, the definition of line of duty for civilian federal employees
is more limited--that is, any action that an employee is obligated or
authorized to perform by rule, regulations, law, or condition of
employment according to the employee's agency. In general, line of duty
for state and city employees is similar to that for federal employees.
We interviewed benefits personnel and examined the survivor benefit
plans that covered the military and those that covered the largest
group of employees for each of 61 civilian government entities: the
federal government (i.e., the Federal Employees Retirement System),
50 states and the District of Columbia, and the 9 cities with a
population of at least 1 million. Interviews with state and city
government benefits personnel were conducted via telephone. To
facilitate the comparisons of lump sum and recurring cash payments for
the various entities, we used an e-mail survey that described four
hypothetical situations and asked benefits personnel to specify the
payments that survivors of deceased servicemembers and civilian
government employees would be expected to receive in those
situations.[Footnote 6] The hypothetical situations describe
servicemembers or civilian government employees who have
identical years of creditable service, regular military compensation or
civilian government salary, and number of dependents at the time of
their deaths. Additional data were gathered and analyzed regarding the
supplemental benefits provided to government employees in high-risk
occupations. To ensure data reliability, we verified all data provided
by benefits personnel through a review of documents and statutes on the
survivor benefit plans. Further details of our scope and methodology
are presented in appendix I. General descriptions of the military's and
61 civilian government entities' survivor benefit plans and payments
for the four different hypothetical situations are available in
appendixes II and III, respectively. Supplemental survivor benefits for
employees in high-risk occupations are described in appendix IV. We
performed our work from October 2003 through May 2004 in accordance
with generally accepted government auditing standards.
Results in Brief:
The military provides survivor benefits that are comparable in type but
not in amount to those benefits that federal, state, and city
government entities provide to survivors of general government
employees who die in the line of duty. Social Security payments, a
death gratuity, burial expenses, and life insurance are four types of
lump sum survivor benefits provided by the military and at least some
civilian government entities; the federal government and some states
additionally provide a lump sum payment through their retirement plans.
Although survivors of deceased military and civilian government
employees may be eligible for recurring Social Security payments, other
types of recurring payments are specific to either servicemembers or
civilian government employees.[Footnote 7] For the four hypothetical
situations that we used to examine the amount of cash payments provided
to survivors, the lump sum payments for survivors of deceased
servicemembers are almost always higher than those for the survivors of
deceased civilian government employees in general. For hypothetical
situations 2, 3, and 4, the recurring payments for deceased
servicemembers' survivors exceed the recurring payments that at least
one-half of the states provide. In contrast, the recurring payments for
deceased servicemembers' survivors are lower than those that at least
one-half of the cities provide. The military provides more types of
noncash survivor benefits than do other government entities, with some
benefits being comparable in type and others differing among the
entities. For example, the military, federal government, and over one-
third of the state and city governments provide survivors with
continued health insurance that is wholly or partially subsidized.
Eligible survivors of servicemembers who die while on active duty also
receive benefits such as rent-free government housing or a tax-free
housing allowance for up to 180 days and lifetime access to
commissaries and exchanges, benefits not available to survivors of
general civilian government employees.
The survivors of civilian government employees in some high-risk
occupations may receive supplemental benefits--a death gratuity, higher
benefits from the retirement plan, higher life insurance, or a
combination of the three--beyond those that the entities provide to
survivors of civilian government employees in general. For example,
survivors of federal, state, and city government law enforcement
officers and firefighters who die in the line of duty may be entitled
to a lump sum payment of more than $267,000 under the Public Safety
Officers' Benefits Act.[Footnote 8] Furthermore, 34 states and 5 city
governments provide survivors of employees in high-risk occupations
with additional cash benefits that are not available to survivors of
state and city general government employees. Some states, such as
Texas, Florida, and Arkansas, provide an additional death gratuity to
survivors of government employees in high-risk occupations. Other
states, such as Iowa, New Mexico, and Nevada, provide life insurance
benefits that are higher than those provided to general government
employees. Still other states, such as Alaska, New Jersey, and Montana,
provide survivor benefits through their retirement plans that are
higher than those that are provided to general government employees.
The addition of these supplemental benefits to those provided to
survivors of deceased general government employees can result in lump
sum and recurring payments for survivors of government employees in
high-risk occupations being generally higher than those for survivors
of servicemembers. For survivors of deceased employees in high-risk
occupations, some of the states and cities provide supplemental noncash
benefits such as postsecondary education and continued health
insurance.
We are making no recommendations in this report.
DOD reviewed a draft of this report and provided technical comments,
which were incorporated as appropriate.
Background:
Servicemembers are entitled to Social Security benefits, just like the
vast majority of U.S. workers.[Footnote 9] We reported that Social
Security covers about 96 percent of all U.S. employees and about three-
fourths of federal, state, and local government employees pay Social
Security taxes on their earnings.[Footnote 10] Social Security's
primary source of revenue is the Old Age, Survivors, and Disability
Insurance portion of the payroll tax paid by employers and employees.
That payroll tax amounts to 6.2 percent of earnings for both employers
and employees, up to an established maximum. Regardless of whether the
death occurred in the line of duty or not, survivors of deceased
servicemembers, covered civilian government employees, or their estates
are eligible for a lump sum payment of $255. Moreover, eligible
survivors are also entitled to recurring Social Security benefit
payments. Eligibility for the $255 and recurring payments is determined
by whether a deceased employee was currently insured through Social
Security. The amount of recurring payment is based on the deceased
employee's earnings in covered employment.
Deceased servicemembers' survivors are entitled to a wide range of
benefits. In our September 2002 report, we noted that a survivor might
be entitled to a death gratuity payment, a life insurance settlement,
burial benefits, monthly payments, and various other benefits that
include the use of commissaries and exchanges.[Footnote 11] Determining
whether the deceased servicemember died in the line of duty is seldom a
consideration when awarding survivor benefits because an active duty
servicemember is considered to be on duty 24 hours a day and 7 days a
week.[Footnote 12]
Determination of eligibility for some benefits provided to the
survivors of deceased federal and, in most cases, state and local
civilian government employees is based on a more restrictive definition
of line of duty. For example, survivor benefits provided through
workers' compensation require that the civilian government employee die
in the line of duty. The definition of line of duty for federal
civilian employees includes any action that an employee is obligated or
authorized to perform by rule, regulations, law, or condition of
employment according to the employee's agency. The effect of an
eligibility determination based on line of duty can be illustrated
using the example of an employee who has a heart attack while eating
lunch at a restaurant. The servicemember is probably covered, whereas
the civilian government employee is typically not covered.
Survivor benefits for some civilian government employees are also
contingent on the employee's occupation, in addition to the
circumstance of whether the employee's death occurred in the line of
duty. Law enforcement officers, firefighters, and employees in some
other occupations at federal, state, and city levels may receive a
supplemental survivor benefit provided through the Public Safety
Officers' Benefits Act, administered by the Department of Justice's
Bureau of Justice Assistance.[Footnote 13] State and city governments
may provide other supplemental benefits to the survivors of deceased
employees who work in high-risk occupations.
Types of Survivor Benefits Provided for Servicemembers Are Comparable
to Those for General Government Employees, but Benefit Amounts Differ:
The military and civilian government entities offer similar types of
cash and noncash survivor benefits, but the entities provide different
amounts for the survivor benefits. In general, the military and
civilian government entities provide cash benefits--either as a lump
sum, recurring payments, or both--and noncash benefits, such as
continued health insurance or education benefits. Survivors of
servicemembers almost always receive higher lump sum payments. For
three of the four hypothetical situations, the recurring payments for
deceased servicemembers' survivors exceed the recurring payments that
at least one-half of the states provide. In contrast, the recurring
payments for deceased servicemembers' survivors in the same three
situations are lower than those that at least one-half of the cities
provide. The military provides more types of noncash benefits to
survivors of deceased servicemembers than do civilian government
entities provide to the survivors of deceased general government
employees.
Servicemembers' Survivors and General Government Employees' Survivors
Receive Comparable Types of Cash Survivor Benefits, but Benefit Amounts
Differ:
Survivors of deceased servicemembers and most deceased general
government employees receive lump sum payments through comparable
sources--Social Security, a death gratuity, burial expenses, and life
insurance; the federal government, 16 states, and the District of
Columbia provide additional lump sum payments through their respective
retirement plans (see table 1 for a summary and appendix II for
descriptions of how the payments are calculated for each entity).
Social Security provides $255 upon the death of a deceased
servicemember or covered civilian government employee.[Footnote 14] The
death gratuity provided to survivors is $12,000 (tax-exempt) for
deceased servicemembers, up to $10,000 for deceased federal government
employees, and between $25,000 and $262,405 for deceased employees of
the 5 states and 1 city that provide this benefit. The military's death
gratuity ranks above that paid by 55 of the 61 civilian government
entities. The payment for burial expenses provided to survivors is up
to $6,900 (tax-exempt) for deceased servicemembers, up to $800
(tax-exempt) for deceased federal government employees, and between
$2,000 and $15,000 for deceased employees of all states and cities. The
military's payment for burial expenses ranks above that paid by 49 of
the 61 civilian government entities.
Life insurance is another common source of benefits for the survivors
of many deceased servicemembers and civilian government employees. For
example, approximately 98 percent of servicemembers and 91 percent of
federal employees participate in government-sponsored life insurance.
Servicemembers automatically are insured for $250,000 (tax-exempt)
unless they elect less or no coverage. Although the government does not
contribute to the Servicemembers' Group Life Insurance,[Footnote 15] we
elected to include the information in this report because the program
plays a large role in the benefits provided to survivors and nearly all
servicemembers participate in the program. Fifty-one of the 61 civilian
government entities pay a portion of the life insurance premiums for
their employees and reported that they provide this benefit to at least
80 percent of their employees. A federal employee is automatically
enrolled for a payout (tax-exempt) equal to the employee's rate of
basic pay, rounded to the next higher $1,000, plus $2,000. The federal
government contributes one-third of the total cost (i.e., 15 cents per
month for each $1,000) of the basic coverage premium. For example, the
government's contribution for a federal employee who has $37,000 of
basic life insurance coverage is $5.55 per month. The amount of
coverage state and city governments provide varies and is determined as
either a flat amount or a percentage of the employee's salary.
The military and the 9 cities do not provide a lump sum survivor
benefit as part of their retirement plans. In contrast, the federal
government, 16 states and the District of Columbia include a survivor
benefit in their retirement plans. Similar to the funding of life
insurance, these 18 civilian government entities contribute a portion
of the benefit. These payments are generally based on the deceased
employee's annual salary, employer contributions to the retirement
plan, or a flat amount.
Table 1: Overview of the Type and Amount of Lump Sum Payments Provided
by the Military and Civilian Government Entities:
Type of lump sum payment: Social Security;
Military: $255;
Civilian government entities: Federal: $255;
Civilian government entities: States: $255;
Civilian government entities: Cities: $255.
Type of lump sum payment: Death gratuity;
Military: $12,000 (tax-exempt);
Civilian government entities: Federal: Up to $10,000 (taxable);
Civilian government entities: States: 5 states provide from $50,000 to
$262,405;
Civilian government entities: Cities: 1 city provides $25,000.
Type of lump sum payment: Burial expenses;
Military: Up to $6,900 (tax-exempt);
Civilian government entities: Federal: Up to $800 (tax-exempt);
Civilian government entities: States: 49 states and the District of
Columbia provide a benefit that ranges from $2,000 to $15,000 and 1
state provides a lump sum payment, from which burial expenses are to
be paid;
Civilian government entities: Cities: 9 cities provide a benefit that
ranges from $3,000 to $6,000.
Type of lump sum payment: Life insurance (included if the civilian
government entity pays a portion of the premium and at least 80 percent
of the employees participate);
Military: Up to $250,000 (tax-exempt);
Civilian government entities: Federal: Basic pay, rounded to the next
thousand, plus $2,000 (tax-exempt);
Civilian government entities: States: 22 states provide a flat amount
that ranges from $2,600 to $80,000, 16 states and the District of
Columbia provide a percentage of basic pay that ranges from 100 to 400
percent, and 4 states use a combination of methods;
Civilian government entities: Cities: 4 cities provide a flat amount
that ranges from $15,000 to $100,000, 2 cities provide a percentage of
basic pay that is equal to 200 percent, and 1 city uses a combination
of methods.
Type of lump sum payment: Retirement plan (included if the civilian
government entity contributes to the survivor benefit);
Military: Not applicable;
Civilian government entities: Federal: Basic Death Benefit of
$24,866.19 (for fiscal year 2004) plus 50 percent of the employee's
final salary or high-3 salary if the employee had 18 months of
creditable service[A];
Civilian government entities: States: 16 states and the District of
Columbia provide a lump sum based on the employee's annual salary,
contributions to the retirement plan, or a flat amount.[B];
Civilian government entities: Cities: Not applicable.
Source: GAO's analysis of military, federal, state, and city data.
Note: States' and cities' lump sum payment benefits vary as to whether
they are tax-exempt.
[A] The survivor of a deceased federal government employee can choose
the benefit through either the retirement plan or workers'
compensation. Most survivors will choose workers' compensation benefits
because workers' compensation normally pays a higher amount.
[B] Some states' benefits differ based on type or number of survivors.
In these cases, to determine the benefits for this table, we assumed
the family consisted of a spouse and one child.
[End of table]
Although survivors of deceased military and civilian government
employees are eligible for recurring Social Security payments, other
types of recurring payments are specific to either servicemembers or
civilian government employees (see table 2 for a summary and
appendix II for descriptions of how the recurring payments are computed
for each entity). As previously mentioned, the survivors of deceased
servicemembers and survivors of three-fourths of the civilian
government employees may be eligible to receive recurring Social
Security payments based on the deceased employees' earnings in covered
employment. This recurring payment to the survivor will be equal if the
deceased servicemember's and deceased civilian government employee's
earnings in covered employment are identical.[Footnote 16] Survivors of
deceased servicemembers would also receive payments through the
Survivor Benefit Plan (SBP), tax-exempt Dependency and Indemnity
Compensation (DIC), or both. The SBP payment is calculated based on
55 percent of the member's maximum monthly retirement pay, and DIC
provides $967 per month for a spouse, plus $241 per month for each
child. If the spouse is the designated beneficiary for SBP, the SBP
payment is reduced by the DIC payment. Additionally, if the DIC payment
is greater than the SBP payment, there is no SBP payment. However,
under the most recent changes to SBP,[Footnote 17] SBP benefits can be
paid to the children, and the DIC payment can be paid to the spouse
without causing any reduction in the SBP payment, thus providing a
substantial increase in monthly payments during the years when children
are still at home or in school. Similar to the military, survivors of
deceased civilian government employees may receive recurring payments
from multiple sources: a retirement plan, workers' compensation if the
death occurred while in the line of duty, or both. Survivors of
deceased federal government employees receive the higher of two
options: (1) 50 percent of an employee's monthly retirement pay, if the
employee had at least 10 years of creditable service, plus a lump sum
payment or (2) up to 75 percent of the employee's pay rate under the:
Federal Employees Compensation Act.[Footnote 18] The rules for
determining the recurring payments for survivors of deceased state and
city employees vary widely but are summarized in table 2.[Footnote 19]
Table 2: Overview of the Type and Amount of Recurring Payments Provided
by the Military and Civilian Government Entities:
Type of recurring payment: Social Security;
Military: Based on earnings in covered employment;
Civilian government entities: Federal: Based on earnings in covered
employment;
Civilian government entities: States: Based on earnings in covered
employment;
Civilian government entities: Cities: Based on earnings in covered
employment.
Type of recurring payment: Military benefits: Eligible survivors of
deceased servicemembers receive payments through SBP, DIC, or both. If
the spouse is the designated beneficiary for the SBP payment, the SBP
payment is reduced by DIC. However, if the child is the designated
beneficiary for the SBP payment, there is no reduction of the SBP
payment.
Type of recurring payment: Survivor Benefit Plan;
Military: 55 percent of the servicemember's maximum monthly retired
pay, offset by DIC;
[Empty];
Civilian government entities: Federal: Not applicable;
Civilian government entities: States: Not applicable;
Civilian government entities: Cities: Not applicable.
Type of recurring payment: Dependency and Indemnity Compensation;
Military: $967 per month plus $241 per month for each child (tax-
exempt);
Civilian government entities: Federal: Not applicable;
Civilian government entities: States: Not applicable;
Civilian government entities: Cities: Not applicable.
Type of recurring payment: Civilian government benefits: Administration
of these recurring benefits varies across civilian government entities.
Type of recurring payment: Retirement plan (included if the civilian
government entity contributes to the survivor benefit);
Military: Not applicable;
Civilian government entities: Federal: 50 percent of the employee's
monthly retirement payment if the employee had 10 years of service[A];
Civilian government entities: States: 15 states provide a benefit
ranging from 50 to 100 percent of the employee's retirement payment,
22 states provide a benefit ranging from 35 to 100 percent of the
employee's current salary, and 2 states use another method.[B];
Civilian government entities: Cities: 2 cities provide a benefit
ranging from 33.3 to 100 percent of the employee's retirement payment,
5 cities provide a benefit ranging from 50 to 100 percent of the
employee's current salary, and 2 cities use another method.[B].
Type of recurring payment: Workers' compensation (only if the death
occurs while in the line of duty);
Military: Not applicable;
Civilian government entities: Federal: Up to 75 percent of the
employee's salary[A] (tax-exempt);
Civilian government entities: States: 48 states and the District of
Columbia provide 45 to 90 percent of the employee's salary and 2 states
provide a flat amount.[B];
Civilian government entities: Cities: 9 cities provide 60 to 75
percent of the employee's salary.[B].
Source: GAO's analysis of military, federal, state, and city data.
Note: States' and cities' recurring payments vary as to whether they
are tax-exempt.
[A] The survivor of a deceased federal government employee can choose
the benefit through either the retirement plan or workers'
compensation. Most survivors will choose workers' compensation benefits
because workers' compensation normally pays a higher amount.
[B] Some states' and cities' benefits differ based on the type or
number of survivors. In these cases, to determine the benefits for this
table, we assumed the family consisted of a spouse and one child.
[End of table]
For the four hypothetical situations, the lump sum payments--excluding
Social Security--for survivors of deceased servicemembers are almost
always higher than those for the survivors of deceased civilian
government employees in general.[Footnote 20] For hypothetical
situations 2, 3, and 4, the recurring payments for deceased
servicemembers' survivors exceed the recurring payments that at least
one-half of the states provide. In contrast, the recurring payments for
deceased servicemembers' survivors are lower than those that at least
one-half of the cities provide (see table 3 for a summary and
appendix III for the specific amounts provided by each entity for each
type of payment).
Hypothetical situation 2 is used as an example to explain the findings
shown in table 3. It describes the situation of a servicemember or
civilian government employee who had accrued 3 years of creditable
service, an income of $34,376 (what an E-3 might be paid in the
military), and two dependents. The benefits--excluding Social Security-
-provided to such a person's survivors are outlined below.
* Servicemember's survivors: The survivors would receive $268,900 in a
lump sum payment from a death gratuity, life insurance, and burial
expenses, as well as $2,390 in recurring payments from DIC and SBP
(assuming the child is the designated beneficiary).
* Federal government employee's survivors: The survivors would receive
$121,000 in a lump sum payment from a death gratuity, which includes
burial costs, and life insurance and $1,718 in recurring payments from
workers' compensation. That is, the survivors would receive nearly
$148,000 less in a lump sum payment and almost $700 less per month in
recurring payments than would a servicemember's survivors.
* State or city government employee's survivors: Interpretation of the
state and city amounts is more problematic because the lump sum and
recurring payments shown in the same row of table 3 may represent
amounts paid by a different state or city government. For hypothetical
situation 2, the median--or average--lump sum payment was $55,000 for
states and $40,000 for cities. The lump sum payments range from $3,500
to $311,005 for the 50 states and the District of Columbia, while the
recurring payments range from $1,146 to $5,059. The lump sum payments
range from $5,000 to $110,000 for the 9 cities, while the recurring
payments range from $2,149 to $5,014. In most instances, it would
take years of inflation-adjusted recurring payments for the survivors
of those general state and city government employees to reach the total
lump sum and recurring payment benefits provided to the survivors of
the servicemembers. Also some states or cities limit the duration
(e.g., workers' compensation benefits in Indiana and Maine are limited
to 500 weeks) or total value (e.g., workers' compensation benefits in
Maryland are limited to $45,000) for some types of their recurring
payments. These limits further lessen the likelihood that some
survivors of deceased state and city government employees will receive
lifetime benefits at least equal to those provided to deceased
servicemembers' survivors.
Table 3: Hypothetical Situations Comparing Non-Social Security Cash
Benefits Provided by the Military and Civilian Government Entities:
Current-year dollars.
Military: Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: $268,900;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 0;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: $268,900;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: $2,390;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: $268,900;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: $3,427;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: $268,900;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: $3,900.
Federal;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 112,000;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 0;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 121,000;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 1,718;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 190,000;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 3,595;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 232,000;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 4,456.
States: High;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 319,249;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 1,331[B];
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 311,005;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 5,059;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 324,205;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 6,988;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 348,005;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 8,162.
States: Median;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 51,398;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 0;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 55,000;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 1,952;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 70,000;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 3,196;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 79,000;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 3,533.
States: Low;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 3,500;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 0;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 3,500;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 1,146;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 3,500;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 1,274;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 3,500;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 1,274.
Cities: High;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 362,983;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 1,331[B];
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 110,000;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 5,014;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 156,000;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 7,121;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 184,000;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 8,270.
Cities: Median;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 81,000;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 0;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 40,000;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 3,165;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 46,000;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 4,753;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 46,000;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 5,136.
Cities: Low;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Lump sum payment: 27,580;
Hypothetical situation 1: (E-3), Years of service: 3, Income:
$31,932[A], Dependents: 0: Recurring payment: 0;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Lump sum payment: 5,000;
Hypothetical situation 2: (E-3), Years of service: 3, Income:
$34,376, Dependents: 2: Recurring payment: 2,149;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Lump sum payment: 5,000;
Hypothetical situation 3: (E-7), Years of service: 14, Income:
$57,531, Dependents: 3: Recurring payment: 2,327;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Lump sum payment: 5,000;
Hypothetical situation 4: (O-3), Years of service: 6, Income:
$71,315, Dependents: 3: Recurring payment: 2,327.
Source: GAO's analysis of military, federal, state, and city data.
Note: The states' and cities' lump sum and recurring payments shown in
the same row may represent amounts paid by different entities. The
recurring payments provided to survivors of servicemembers are
calculated with a child as designated beneficiary for the SBP payment.
[A] Income is defined as regular military compensation (i.e., basic
pay, allowances for housing and subsistence, and federal tax
advantages) for servicemembers and regular salary for civilian
government employees.
[B] The recurring payment can be made to a nondependent who is the
designated beneficiary. The civilian government entities allowing such
a designation are Nevada ($450), New Mexico ($1,331), and New York
City ($1,331).
[End of table]
Servicemembers' Survivors Receive More Noncash Benefits Than Do General
Government Employees' Survivors:
The military provides more noncash survivor benefits than do the
federal, state, and city governments, with some benefits being
comparable in type and others differing among the entities (see table 4
for examples of the most common benefits). For example, the military,
federal government, 17 states, and 7 cities provide continued health
insurance that is wholly or partially subsidized. Additionally, the
military and 5 of the state governments provide some education
benefits. Eligible survivors of servicemembers who die while on active
duty also obtain benefits such as rent-free government housing or a
tax-free housing allowance for up to 180 days, relocation assistance,
and lifetime access to commissaries and exchanges that are not
available to other government survivors.[Footnote 21]
Table 4: Summary of Noncash Benefits Provided by the Military and
Civilian Government Entities:
Noncash benefit: Continued health insurance coverage (included if the
entity pays a portion of the premium);
Military: Surviving family members of the deceased servicemember
remain eligible for health care benefits under TRICARE at active duty
dependent rates for a 3-year period following the servicemember's
death. At the end of the 3-year period, their TRICARE eligibility
continues at the retiree dependent rates;
Civilian government entities: Federal: Survivors may continue to
participate in Federal Employees' Health Benefits Program at the same
cost as a federal employee if, prior to employee's death, these
individuals were covered as family members under the plan;
Civilian government entities: States: 17 states allow eligible
survivors to continue health insurance coverage at the same level and
cost as government employees;
Civilian government entities: Cities: 7 cities allow eligible survivors
to continue health insurance coverage at the same level and cost as
government employees.
Noncash benefit: Education benefits for spouse, children, or both[A];
Military: Surviving spouse and children are eligible for up to 45
months of education benefits;
Civilian government entities: Federal: Not applicable;
Civilian government entities: States: 5 states provide education
benefits for the eligible spouse, child, or both;
Civilian government entities: Cities: Not applicable.
Noncash benefit: Military-specific noncash benefits;
Military: Surviving spouse and children are eligible for rent-free
government housing or a tax-free housing allowance for up to 180 days,
relocation assistance, and commissary and exchange privileges;
Civilian government entities: Federal: Not applicable;
Civilian government entities: States: Not applicable;
Civilian government entities: Cities: Not applicable.
Source: GAO's analysis of military, federal, state, and city data.
[A] While Social Security does not offer education benefits, an
unmarried child of a deceased civilian government employee who paid
into Social Security may be eligible for monthly benefits until age 18
(or age 19 if the child is a full-time student enrolled in elementary
or secondary school). The federal government and some states provide
continued recurring payments if the child is a full-time student.
[End of table]
Most Federal, State, and City Governments Supplement Their General
Survivor Benefits for Employees in High-Risk Occupations:
The survivors of civilian government employees in selected high-risk
occupations may receive supplemental benefits beyond those that the
entities provide to government employees in general (see table 5 for a
summary and appendix IV for the descriptions of how the payments are
calculated for each entity). Employees in selected high-risk
occupations in the 61 civilian government entities may receive an
additional cash benefit through the Public Safety Officers' Benefits
(PSOB) Program. Using a case-by-case determination process, the
Department of Justice's Bureau of Justice Assistance provides a lump
sum payment of $267,494 (for fiscal year 2004) to the eligible
survivors of public safety officers whose deaths are the direct and
proximate result of traumatic injury sustained in the line of duty.
[Footnote 22] According to agency officials, the Bureau of Justice
Assistance approved 659 death claims in fiscal year 2002 with 417 cases
related to World Trade Center deaths, and 194 death claims for fiscal
year 2003.
Thirty-four states and 5 cities also supplement cash benefits for
employees in high-risk occupations. For example, some states, such as
Texas, Florida, and Arkansas, provide an additional death gratuity to
survivors of government employees in high-risk occupations. Other
states, such as Iowa, New Mexico, and Nevada, provide insurance
benefits that are higher than those provided to general government
employees. Still other states, such as Alaska, New Jersey, and Montana,
provide survivor benefits through their retirement plans that are
higher than those provided to general government employees.
Table 5: Summary of Supplemental Cash Benefits Provided by Civilian
Government Entities for Employees in Selected High-Risk Occupations:
Supplemental cash benefits: Death gratuity;
Civilian government entities: Federal: $267,494 is provided through
PSOB (tax-exempt);
Civilian government entities: States: $267,494 is provided through
PSOB (tax-exempt), and 15 states provide an additional benefit that
ranges from $25,000 to $250,000;
Civilian government entities: Cities: $267,494 is provided through
PSOB (tax-exempt), and one city provides an additional benefit equal
to $262,405.
Supplemental cash benefits: Higher life insurance benefits than general
government employees (included if the entity pays a portion of the
premium and at least 80 percent of the employees participate);
Civilian government entities: Federal: No;
Civilian government entities: States: 5 states provide either a higher
flat amount or percentage of salary;
Civilian government entities: Cities: 1 city provides a higher flat
rate.
Supplemental cash benefits: Higher retirement benefits than general
government employees (included if the entity contributes to the
survivor benefit);
Civilian government entities: Federal: No;
Civilian government entities: States: 22 states provide a higher
percentage of salary or percentage of the retirement benefit;
Civilian government entities: Cities: 5 cities provide a higher
percentage of salary, percentage of the retirement benefit, or a flat
amount.
Source: GAO's analysis of federal, state, and city government data.
Note: This report addresses high-risk employees in law enforcement and
firefighting occupations.
[End of table]
When these supplemental cash benefits are added to the benefits for
general government employees, the total cash benefits that the entities
provide to the survivors of deceased civilian government employees in
high-risk occupations may be higher than those provided to deceased
servicemembers' survivors. For example, the very limited number of
survivors who receive the $267,494 from the PSOB Program would likely
have total survivor benefits higher than those provided to
servicemembers' survivors.
In addition to the supplemental cash benefits, some of the states and
cities provide supplemental noncash benefits for survivors of deceased
employees in high-risk occupations. Eleven states provide survivors of
employees in high-risk occupations with education benefits that are not
provided to survivors of general government employees. Additionally,
two states and two cities provide continued health insurance to
survivors of employees in high-risk occupations that are not provided
to survivors of general government employees.
Agency Comments:
DOD reviewed a draft of this report and provided technical comments,
which were incorporated as appropriate.
We are sending copies of this report to the Secretary of Defense. In
addition, the report will be available at no charge on GAO's Web site
at [Hyperlink, http://www.gao.gov].
If you or your staff have any questions regarding this report, please
contact me at (202) 512-5559 [Hyperlink, stewartd@gao.gov] or Jack E.
Edwards at (202) 512-8246 [Hyperlink, edwardsj@gao.gov]. Other staff
members who made key contributions to this report are listed in
appendix V.
Signed by:
Derek B. Stewart:
Director, Defense Capabilities and Management:
[End of section]
Appendixes:
Appendix I: Scope and Methodology:
To assess the extent that survivor benefits provided to servicemembers'
survivors differ from those provided to federal, state, and city
general government employees' survivors, we gathered benefits
information that covered the active duty military and the largest group
of employees for each of 61 civilian government entities: the federal
government, 50 states and the District of Columbia, and the 9 cities
with a population of at least 1 million.[Footnote 23] While limiting
the scope of our work to the 9 cities with at least 1 million people
restricted the generalizability of our city findings to only those
9 cities, it allowed us to discuss with certainty (i.e., without
sampling error) findings for the largest cities in the United States.
Except for the Servicemembers' Group Life Insurance, all benefits
addressed in this report included government contributions. We elected
to include military life insurance in this report because the program
plays a large role in the benefits provided to survivors; nearly all
servicemembers participate in the program; and during times of war,
there may be government contributions. Life insurance information was
included for a civilian government entity only if at least 80 percent
of the employees received the benefit.
We gathered data from the military and the federal agencies shown in
table 6 through personal interviews. We developed a structured
telephone interview to collect data, including general descriptions of
the benefits and the way the benefits are determined, from state and
city agencies. The initial content for developing the interview
questions came from reports issued by us and other agencies as well as
from consultations with benefits personnel and staff with expertise on
specific military or civilian personnel government survivor benefit
programs, such as Social Security. We pretested the structured
telephone interview to minimize the occurrence of nonsampling errors,
which led to modification of the data gathering instrument to clarify
questions and address the ordering of items and other concerns that
could affect data reliability. To further ensure data reliability, we
requested and reviewed survivor benefits information, including
statutes and plan documents, from each entity. For some civilian
government entities, especially at the state and city levels,
interviews were conducted with multiple offices because the
responsibility for administering the different types of survivor
benefits resided in different offices. All 62 entities provided
information, but 1 state elected not to provide information on its
retirement benefit.
Table 6: Federal Departments and Agencies Contacted during Our Review:
Department or agency: Department of Defense;
Organization or office contacted: Air Force Personnel Accountability
Directorate, Casualty Matters Division.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Army Human
Resources Command, Casualty and Memorial Affairs.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Civilian
Personnel Management Service.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Coast Guard
Office of Military Personnel, Compensation Division.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Defense
Manpower Data Center.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Marine Corps
Manpower and Reserve Affairs, Personal and Family Readiness Division.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: National Guard
Bureau.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Navy Personnel
Command, Casualty Assistance, POW/MIA Affairs, Retired Activities
Division.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Office of the
Actuary.
Department or agency: Department of Defense;
Organization or office contacted: Department or agency: Office of the
Under Secretary of Defense (Personnel and Readiness).
Department or agency: Department of Defense;
Organization or office contacted: Washington Headquarters Services.
Department or agency: Department of Homeland Security;
Organization or office contacted: Human Resources Policy.
Department or agency: Department of Justice;
Organization or office contacted: Bureau of Justice Assistance.
Department or agency: Department of Labor;
Organization or office contacted: Department of Human Resources.
Department or agency: Department of Labor;
Organization or office contacted: Department of Employee Compensation.
Department or agency: Department of State;
Organization or office contacted: Bureau of Human Resources.
Department or agency: Department of Veteran Affairs;
Organization or office contacted: Office of Servicemembers' Group Life
Insurance.
Department or agency: Office of Personnel Management;
Organization or office contacted: Retirement Policy Division.
Department or agency: Social Security Administration;
Organization or office contacted: Audit Management and Liaison Staff.
Department or agency: Social Security Administration;
Organization or office contacted: Office of the Chief Actuary.
Source: GAO.
[End of table]
Similarly, we developed and obtained feedback on an e-mail-administered
survey that described four hypothetical situations and assessed cash
benefits. The hypothetical situations were developed to correspond to
personnel at various stages of a military or government career,
describing the servicemember's or civilian government employee's years
of service, income, and number of dependents. The survey was sent to
the military and all general civilian government entities to obtain
information on the payments that would be provided in each hypothetical
situation. When our interpretations of the benefits differed from the
information supplied by the military or civilian government entities,
we contacted the entities and resolved the differences. The responses
to the survey reflect current values and do not account for lifetime
payments, which may include cost-of-living adjustments and other
assumptions. All 62 entities provided information, but 1 state elected
not to provide information on its retirement benefit.
To assess the extent that federal, state, and city governments
supplement their general survivor benefits for employees in high-risk
occupations, we gathered benefits information, except for the
hypothetical situations, that covered law enforcement officers and
firefighters in the same manner as for government employees in general.
We selected law enforcement officers and firefighters because we
considered those two occupations to have higher levels of personal risk
than those found for government employees in general. As with the
government employees in general, we limited the scope to include the
61 civilian government entities. All 61 entities provided information,
but 1 state and 1 city elected not to provide requested information
regarding a benefit for high-risk employees, retirement and life
insurance, respectively.
For both civilian government employees in general and civilian
government employees in high-risk occupations, the concept of line of
duty was an important consideration in the scope of this work because
the granting of some survivor benefits is contingent on whether the
employee dies in the line of duty. While active duty servicemembers are
considered to be on duty 24 hours a day and 7 days a week, the
definition for line of duty for civilian federal employees is more
restrictive. The federal government defines line of duty as any action
that an employee is obligated or authorized by rule, regulations, law,
or condition of employment to perform by the agency served. Similar
definitions were present for the administration of survivor benefits in
some states and cities. Although the civilian government entities
typically provide benefits to survivors of those who die while not in
the line of duty, those benefits are not separately identified from the
line-of-duty benefits in this report.
We conducted our review from October 2003 through May 2004 in
accordance with generally accepted government auditing standards.
[End of section]
Appendix II: Cash Survivor Benefits Provided by the Military and
Government Entities for Employees in General:
This appendix describes the cash benefits available to eligible
survivors of active duty servicemembers and civilian government
employees who die in the line of duty. We obtained information on the
survivor benefits for the active duty military and the largest general
employee group in each of 61 civilian government entities: the federal
government, 50 states and the District of Columbia, and the 9
U.S. cities with a population of at least 1 million. Types of cash
benefits are listed along with descriptions of how lump sum payments,
recurring payments, or both are computed for each entity. We obtained
the information through structured interviews with benefits personnel
for the 62 entities and verified the reliability of that data through a
review of statutes, benefits plans, and other information that the
benefits personnel supplied. The information presented in this appendix
is summarized in tables 1 and 2 in the report.
Table 7: Cash Survivor Benefits Provided by the Military and Civilian
Government Entities:
Entity: Military: Source of cash benefit: Death gratuity;
Lump sum payment: The designated beneficiary receives $12,000.
Entity: Military: Source of cash benefit: Survivor Benefit Plan;
Recurring payment: A spouse under the age of 62 or dependent child
receives 55 percent of the retired pay the servicemember would have
been entitled to on the day he or she died, based on 100 percent total
disability. If the spouse is the designated beneficiary, the annuity is
reduced by the amount of the Dependency and Indemnity Compensation
payment. If the child is the designated beneficiary, the monthly
Survivor Benefit Plan payment is not reduced by the Dependency and
Indemnity Compensation payment.
Entity: Military: Source of cash benefit: Dependency and Indemnity
Compensation;
Recurring payment: The eligible spouse receives $967 per month, and
each minor child receives $241 per month.
Entity: Military: Source of cash benefit: Servicemembers' Group Life
Insurance;
Lump sum payment: All members of the uniformed services are
automatically insured for the maximum of $250,000 unless an election is
filed reducing the insurance by $10,000 increments or canceling it
entirely.
Entity: Military: Source of cash benefit: Burial expenses;
Lump sum payment: Burial costs are not to exceed $6,900.
Entity: Federal: Source of cash benefit: Death gratuity;
Lump sum payment: The designated beneficiary may receive up to $10,000,
offset by $200 for administrative costs and $800 for burial expenses
provided by the Federal Employees' Compensation Act.
Entity: Federal: Source of cash benefit: Federal Employees' Retirement
System[A];
Lump sum payment: The eligible spouse receives the greater of 50
percent of the employee's final salary and 50 percent of the average of
the 3 highest years of salary. If the employee had at least 18 months
of creditable service under the retirement system, he or she also
receives an additional lump sum, equal to $24,866.19 in 2004;
Recurring payment: If the employee had at least 10 years of service,
the eligible spouse receives 50 percent of the employee's basic
retirement payment at the time of death. If the employee had at least
18 months of creditable service under the retirement system, his or her
unmarried dependent children receive monthly payments, reduced by any
Social Security children's benefits payable. The benefits are paid
until the children marry, die, or reach age 18 or, if full-time
students, 22.
Entity: Federal: Source of cash benefit: Thrift Savings Plan[B];
Lump sum payment: The designated beneficiary receives the employee's
account balance and government contributions. The government
automatically contributes 1 percent of the employee's basic pay
regardless of whether the employee contributes to the Thrift Savings
Plan. If the employee does contribute to the Thrift Savings Plan, the
government matches the employee's contributions $1 for each $1 up to 3
percent of pay and $0.50 for each $1 on the next 2 percent of pay.
Entity: Federal: Source of cash benefit: Federal Employees' Group Life
Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's salary, rounded up to the next highest $1,000, plus
$2,000 for basic life insurance, and an equal amount for accidental
death and dismemberment insurance. For employees under age 45, there
is automatic extra coverage that increases the amount of basic life
insurance, determined by an appropriate age multiplication factor. For
employees under the age of 35, the age multiplication factor is 2.0.
Entity: Federal: Source of cash benefit: Federal Employees'
Compensation Act[A];
Lump sum payment: The designated beneficiary receives up to $200 for
terminating the employee's status as a federal employee and up to $800
for burial expenses;
Recurring payment: The eligible spouse receives 45 percent of the
employee's pay rate and children each receive 15 percent, not to exceed
a total of 75 percent of the pay rate.
Entity: State: Alabama;
Source of cash benefit: Employees' Retirement System;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives the employee's
contributions to the retirement system and the total interest earned,
plus an amount equal to the employee's salary in the previous fiscal
year. If the employee had less than 1 year of service, the amount is
equal to the employee's salary at the time of death;
Recurring payment: The spouse or designated beneficiary receives a
recurring payment only if the employee was eligible to retire and still
working or had 25 years of service. The recurring payment is 50 percent
of the employee's retirement benefit, based on the average of the
employee's 3 highest years of salary, years and months of service, and
a benefit factor.
Entity: State: Alabama;
Source of cash benefit: Employee Injury Compensation Program;
Lump sum payment: Burial costs are not to exceed $5,000;
Recurring payment: One dependent receives 50 percent of the employee's
weekly earnings. Two or more dependents receive 66 2/3 percent of the
employee's weekly earnings. Payments are not to exceed 500 weeks.
Entity: State: Alaska;
Source of cash benefit: Public Employees' Retirement System;
Lump sum payment: If no beneficiary is eligible to receive the
recurring payment, the designated beneficiary receives a return of the
employee's contributions to the retirement system and a payment equal
to $100 times the number of years of service, plus $1,000;
Recurring payment: The spouse receives 40 percent of the employee's
gross salary at the time of death. If there is no spouse, the payment
is divided equally among any dependent children. On the date that the
employee would have reached the normal retirement age, the monthly
payments equal the normal retirement benefit that the employee would
have received had the employee continued working until the normal
retirement age.
Entity: State: Alaska;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $7,000.
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $5,000. An additional
$5,000 is paid to a spouse or divided equally among children if there
is no spouse;
Recurring payment: A spouse with no children receives 80 percent of
the employee's spendable weekly wages. If there is a spouse and one
child, the spouse receives 50 percent and the child receives 40 percent
of the employee's spendable weekly wages. A spouse with two or more
children receives 30 percent of the employee's spendable weekly wages,
with 70 percent divided among the children. If there is no spouse but
there are children, the children divide 100 percent of the employee's
spendable weekly wages.
Entity: State: Arizona;
Source of cash benefit: Arizona State Retirement System;
Lump sum payment: The designated beneficiary receives two times the
employee's contributions to the retirement system and the total
interest earned. If the benefit is under $5,000, the beneficiary
receives a lump sum. If the benefit is more than $5,000, then the
beneficiary can elect a lump sum or a recurring payment;
Recurring payment: The designated beneficiary receives two times the
employee's contributions to the retirement system and the total
interest earned. If the benefit is more than $5,000, the beneficiary
can elect a lump sum or recurring payment for 5, 10, or 15 years. If
the employee was eligible for retirement or had 15 years of service,
then a spouse or dependent child is eligible for a monthly benefit
equal to the benefit that the beneficiary would have received had the
employee retired on the date of his or her death and elected a joint
and survivor annuity.
Entity: State: Arizona;
Source of cash benefit: Basic Life Insurance and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $24,000.
Entity: State: Arizona;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: A spouse with no dependent children receives 66 2/3
percent of the employee's average monthly wages. If there are dependent
children, the spouse receives 35 percent of the employee's average
monthly wages and the children divide 31 2/3 percent of the employee's
average monthly wages. After all children reach age 18, the spouse
receives the benefit as if there are no children.
Entity: State: Arkansas;
Source of cash benefit: Arkansas Public Employees Retirement System;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives a return of the employee's contributions to the retirement system and regular interest;
Recurring payment: If the employee had at least 5 years of service and
was married to the spouse for at least 1 year, the spouse receives a
payment computed as if the employee had retired on the date of his or
her death, elected a "75 Percent Survivor Beneficiary Annuity," and
nominated the spouse as the joint beneficiary. The spouse's payment is
at least 10 percent of the employee's salary. A dependent child
receives the greater of 10 percent of the employee's covered
compensation and an equal share of $150 monthly. Three or more
children divide the greater of 25 percent of the employee's covered
compensation and $150. Payments to children continue until death,
remarriage, or reaching age 18 or, if full-time students, 23.
Entity: State: Arkansas;
Source of cash benefit: Basic Group Term Life and Accidental Death and
Dismemberment Coverage;
Lump sum payment: The designated beneficiary receives $20,000.
Entity: State: Arkansas;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: A spouse with no children receives 35 percent of the
employee's average weekly wages. If there are children, the spouse
receives an additional 15 percent of the employee's average weekly
wages for each of the children, not to exceed 66 2/3 percent of the
average weekly wages.
Entity: State: California;
Source of cash benefit: California Public Employees' Retirement System;
Lump sum payment: If the employee dies a violent death and there is no
spouse or child, then the designated beneficiary receives a refund of
the employee's contributions to the retirement system. If the employee
had at least 20 years of service, the designated beneficiary also
receives an amount equal to 6 months of pay;
Recurring payment: If the employee dies a violent death, the spouse
receives a recurring payment equal to 50 percent of the employee's
final compensation. If there are children under the age of 22, the
payment may be increased to a maximum of 75 percent of the employee's
final compensation.
Entity: State: California;
Source of cash benefit: Group Term Life Insurance;
Lump sum payment: The same beneficiary who receives the payment through
the retirement system receives $5,000. If the employee had less than 20
years of state service, then the designated beneficiary also receives
an amount equal to 6 months of pay.
Entity: State: California;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $5,000. If there are
no total or partial dependents, $250,000 is paid to the estate of the
deceased employee;
Recurring payment: Dependents receive payments equal to two-thirds of
the employee's average weekly earnings, not to exceed $145,000 for two
dependents, or $160,000 for three or more total dependents.
Entity: State: Colorado;
Source of cash benefit: Public Employees' Retirement Association of
Colorado;
Lump sum payment: If no survivor is eligible for a recurring payment,
the designated beneficiary receives a return of the employee's
contributions and accrued interest and a 100 percent match of those
contributions and accrued interest;
Recurring payment: If the employee was not eligible to retire at the
time of death, an unmarried child under the age of 18 or, if a full-
time student, 23, receives 40 percent of the employee's average salary
from the 3 highest years. Two or more children divide 50 percent of the
average salary from the 3 highest years equally until they reach age 18
or, if full-time students, 23. If there are no children, the spouse
receives 25 percent of the employee's average salary from the 3 highest
years. If there is no child or spouse, then a dependent parent receives
25 percent of the employee's average salary from the 3 highest years.
Two dependent parents divide 40 percent of the average salary from the
3 highest years equally. If the employee is eligible to retire at the
time of death, benefits go first to the spouse, then a dependent child,
then a dependent parent, in the same portions.
Entity: State: Colorado;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $24,000.
Entity: State: Colorado;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $7,000;
Recurring payment: Dependents of the deceased employee receive 66 2/3
percent of the employee's average weekly wages. If death benefits are
provided through the federal Old Age, Survivors, and Disability
Insurance Act, commonly referred to as Social Security, or a Workers'
Compensation program of another state or the federal government,
Workers' Compensation benefits are reduced by 50 percent of the other
benefits received.
Entity: State: Connecticut;
Source of cash benefit: Death Benefits for State Employees, State
Officers and Members of the General Assembly;
Recurring payment: A spouse with at least one dependent child receives
a total of $100,000 paid monthly for at least 10 years. Each child also
receives $50 per month until he or she reaches age 18. If there is a
spouse with no children or no spouse or child but dependent parents,
the spouse or dependent parents receive a total of $50,000 paid monthly
for at least 10 years.
Entity: State: Connecticut;
Source of cash benefit: Connecticut State Employees Retirement System
Tier IIA;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives a return of the employee's
contributions to the retirement plan, plus 5 percent interest;
Recurring payment: If the employee was eligible for retirement or had
at least 25 years of service and had been married to his or her spouse
for at least 1 year, the spouse receives 50 percent of the retirement
benefit that the employee would have received under the "Spouse" option
had payments started on the day of the employee's death.
Entity: State: Connecticut;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $4,000;
Recurring payment: Individuals who were dependent on the employee's
earnings receive 75 percent of the employee's average weekly after-tax
earnings.
Entity: State: Delaware;
Source of cash benefit: State Employee's Pension Plan;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives a lump sum payment of the
employee's contributions to the retirement plan and any accrued
interest;
Recurring payment: If the employee had at least 5 years of service,
the spouse, dependent child, or dependent parent receives a recurring
payment equal to three-quarters of the retirement benefit that the
employee would have received, calculated based on the employee's final
average salary, years of service, and a retirement factor.
Entity: State: Delaware;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $3,500;
Recurring payment: The spouse or a spouse with one child receives 66
2/3 percent of the employee's wages;
the amount increases to 70 percent if there are two children, 75
percent for three children, and 80 percent for four or more children.
If there is no spouse but there are dependent children, the children's
guardian receives 66 2/ 3 percent of the employee's salary with 10
percent additional for each child in excess of two, with a maximum of
80 percent. If there is no spouse and no children, then dependent
parents receive 20 percent of the employee's wages.
Entity: State: Florida;
Source of cash benefit: Florida Retirement System;
Recurring payment: The spouse receives 50 percent of the employee's
salary at the time of death. If there is no spouse, the benefit is paid
to unmarried children under age 18.
Entity: State: Florida;
Source of cash benefit: Life insurance;
Lump sum payment: The designated beneficiary receives 300 percent of
the employee's salary.
Entity: State: Florida;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $7,500;
Recurring payment: If the spouse has no children, he or she receives 50
percent of the employee's average weekly wages. A spouse with children
receives 66 2/3 percent of the average weekly wages. If there is no
spouse, dependent children receive 33 1/3 percent of the average weekly
wages for each child as long as the child is under age 18 or, if a
full-time student, 22, and unmarried. Total payments are not to exceed
$150,000 or 66 2/3 percent of the average weekly wages.
Entity: State: Georgia;
Source of cash benefit: Employees Retirement System;
Lump sum payment: If the employee had less than 13 years and 4 months
of service, the designated beneficiary receives the employee's
contributions to the retirement system, plus any accrued interest;
Recurring payment: If the employee had at least 13 years and 4 months
of service, then the designated beneficiary receives 75 percent of the
retirement benefit the employee would have received had he or she
worked until age 60.
Entity: State: Georgia;
Source of cash benefit: Group Term Life Insurance;
Lump sum payment: The designated beneficiary receives the equivalent of
18 months salary.
Entity: State: Georgia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $7,500;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive two-thirds of the employee's weekly
earnings.
Entity: State: Hawaii;
Source of cash benefit: Employees' Retirement System of the State of
Hawaii;
Lump sum payment: The designated beneficiary receives the employee's
contributions to the retirement system and regular interest. If no
beneficiary is eligible for the recurring payment and the employee had
between 1 and 10 years of service, the designated beneficiary receives
an amount equal to 50 percent of the employee's annual compensation. If
the employee had more than 10 years of service, the amount increases
by 5 percent for each year of service over 10, not to exceed 10 percent
of the employee's annual salary;
Recurring payment: The spouse or reciprocal beneficiary receives 50
percent of the employee's final average salary. Final average salary
is calculated based on the employee's 3 highest paid years of credited
service. If there is no spouse or reciprocal beneficiary, the payment
is made to children under the age of 18 or dependent parents.
Entity: State: Hawaii;
Source of cash benefit: Group Life Insurance;
Lump sum payment: The designated beneficiary receives $26,000.
Entity: State: Hawaii;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Funeral and burial expenses are not to exceed 15
times the maximum weekly benefit rate, which totals $6,270 for 2004. If
there are no dependents eligible for the recurring payment, the
nondependent parents receive 25 percent of 312 times the maximum weekly
benefit rate, which totals $32,604 for 2004;
Recurring payment: The spouse or reciprocal beneficiary receives 50
percent of the employee's average weekly wages if there are no children
and 66 2/3 percent if there are children. If there are children, but
there is no spouse or reciprocal beneficiary, then one child receives
40 percent of the employee's average weekly wages and two or more
children divide 66 2/3 percent of the employee's average weekly wages.
Payments to a spouse or reciprocal beneficiary continue until death or
remarriage, and payments to children continue until age 18 or, if full-
time students, 22, or marriage. The aggregate weekly payments may not
exceed 312 times the maximum weekly benefit rate, or $130,416 for 2004.
Entity: State: Idaho;
Source of cash benefit: Public Employee Retirement System of Idaho;
Lump sum payment: If the employee had less than 5 years of service, the
designated beneficiary receives a return of employee contributions to
the retirement plan and any accrued interest. If the employee had at
least 5 years service, the designated beneficiary receives a payment
equal to twice the employee's contributions to the retirement system
plus accrued interest. A spouse can elect the lump sum payment or a
lifetime recurring payment;
Recurring payment: If the employee had at least 5 years of service,
the spouse can elect the lump sum payment or a lifetime recurring
payment based on the employee's retirement benefit calculated as if
the employee retired the day he or she died. The retirement benefit is
based on the spouse's age;
the employee's age at death, months of service, and average monthly
salary;
and a multiplier.
Entity: State: Idaho;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's annual salary, rounded to the nearest $1,000, with a
minimum of $20,000 from the Basic Life Insurance, plus 100 percent of
the employee's annual salary from the Accidental Death and
Dismemberment Insurance.
Entity: State: Idaho;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: A spouse with no children receives 45 percent of the
average weekly state wages. A spouse with dependent children receives
45 percent of the average weekly state wages, plus 5 percent for each
dependent child up to three children. If there is no spouse, but there
are dependent children, the payment is 30 percent of the average weekly
state wages, plus 10 percent for each additional child up to three
children. Payments also are made to a dependent parent or sibling. In
all cases, payments are not to exceed 60 percent of the average weekly
state wages. Payments to spouses, parents, and siblings are made for
500 weeks. Payments to a child are made until the child reaches age 18.
Entity: State: Illinois;
Source of cash benefit: Law Enforcement Officers, Civil Defense
Workers, Civil Air Patrol Members, Paramedics, Firemen, Chaplains, and
State Employees Compensation Act;
Lump sum payment: The designated beneficiary receives a payment
adjusted annually by the Consumer Price Index. In 2004, the payment is
$262,405. Additionally, the spouse or estate is paid $10,000 for
burial.
Entity: State: Illinois;
Source of cash benefit: State Employees' Retirement System of
Illinois;
Lump sum payment: The designated beneficiary receives a return of the
employee's contributions to the retirement plan and accrued interest.
If no survivor is eligible for the recurring payment, the designated
beneficiary also receives the equivalent of 1 month's salary, plus 1
month's salary for each year of service, up to 6 months of salary;
Recurring payment: The spouse receives a payment equivalent to 50
percent of the employee's final average compensation. If there is a
spouse and children, the benefit increases by 15 percent for each
child, not to exceed 75 percent. If there are children, but no spouse,
then each child receives 15 percent of the employee's final average
compensation, not to exceed 50 percent. If there is no spouse or child,
then each dependent parent receives 25 percent of the final average
compensation. Payment stops when a dependent child reaches age 18 or
marries, or when a dependent parent remarries. The retirement benefit
is offset by Workers' Compensation benefits.
Entity: State: Illinois;
Source of cash benefit: Group Life Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's annual basic salary, rounded to the next higher $100.
Entity: State: Illinois;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $4,200;
Recurring payment: The spouse and children, if any, receive 66 2/3
percent of the employee's average weekly wages for the life of the
spouse, or until remarriage, and until children reach age 18, or, if
full-time students, 25.
Entity: State: Indiana;
Source of cash benefit: State Employees' Death Benefit;
Lump sum payment: The spouse or child receives $50,000.
Entity: State: Indiana;
Source of cash benefit: Public Employees' Retirement Fund of Indiana;
Lump sum payment: The designated beneficiary receives the amount in the employee's Annuity Savings Account, which is equal to the employee's contributions to the retirement plan and accrued interest;
Recurring payment: If the employee had at least 15 years of service and
was married for at least 2 years at the time of death, the spouse
receives a monthly payment equal to the benefit that would have been
payable under the joint and survivor option of the retirement plan,
calculated based on the employee's years of creditable service, final
average salary, and a multiplier. If there is no spouse eligible for
the recurring payment, a dependent may receive the payment.
Entity: State: Indiana;
Source of cash benefit: Group Term Life Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's salary, rounded to the next highest $1,000, times 300
percent.
Entity: State: Indiana;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings divide 66 2/3 percent of the employee's average
weekly wages for 500 weeks.
Entity: State: Iowa;
Source of cash benefit: Iowa Public Employees' Retirement System;
Lump sum payment: The designated beneficiary receives the greater of
the present value of the employee's accrued retirement benefit at the
date of death and the result of a formula that takes into account the
employee's accumulated contributions to the retirement system, highest
salary, and years of service;
Recurring payment: If the designated beneficiary is a sole individual,
he or she has the opportunity to convert the lump sum payment to a
recurring payment.
Entity: State: Iowa;
Source of cash benefit: Basic Employee Term Life and Accidental Death
and Dismemberment Coverage;
Lump sum payment: The designated beneficiary receives $20,000.
Entity: State: Iowa;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $7,500;
Recurring payment: Eligible dependents divide 80 percent of the
employee's average weekly spendable earnings. Eligible dependents
include a spouse;
child under age 18 or, if a full-time student, 25;
or any other person who is dependent upon the employee's earnings.
Entity: State: Kansas;
Source of cash benefit: Kansas Public Employees Retirement System;
Lump sum payment: The spouse receives $50,000 and a return of the
employee's contributions to the retirement system and any accrued
interest;
Recurring payment: The spouse receives a monthly benefit based on 50
percent of the employee's final average salary, plus 10 percent for
each dependent child, not to exceed 75 percent of the final average
salary. The payment is reduced by the Workers' Compensation benefit.
Entity: State: Kansas;
Source of cash benefit: Basic Life Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to 150 percent of the employee's annual salary.
Entity: State: Kansas;
Source of cash benefit: Workers Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000.
Additionally, the spouse and children, if any, divide an initial
payment of $40,000. If the employee leaves no dependents, the legal
heirs receive $25,000;
Recurring payment: The spouse and children, if any, receive 66 2/3
percent of the employee's average gross weekly wages. The spouse
receives the benefit for life and children receive the benefit until
age 18 or, if full-time students, 23. Total payments, including the
initial lump sum payment, are not to exceed $250,000. If there is no
spouse or child, but there are other dependents, those dependents
receive the recurring payment until marriage or death, up to a maximum
amount of $18,500.
Entity: State: Kentucky;
Source of cash benefit: Kentucky Employees Retirement System;
Lump sum payment: Information was not provided due to ongoing
litigation.
Entity: State: Kentucky;
Source of cash benefit: Group Life Insurance;
Lump sum payment: The designated beneficiary receives $40,000.
Entity: State: Kentucky;
Source of cash benefit: Workers' Compensation;
Lump sum payment: The estate is paid $50,000, adjusted annually, from
which burial costs are to be paid. In 2004, the payment is $57,799;
Recurring payment: A spouse with no children receives 50 percent of
the employee's average weekly wages. A spouse with children receives
45 percent of the employee's average weekly wages, plus 15 percent for
each child up to two children. If there is no spouse, then one child
receives 50 percent of the employee's average weekly wages, and each
additional child receives 15 percent, not to exceed 75 percent. The
spouse receives payments during widow or widowerhood, and children
receive payments until age 18 or, if full-time students, 22.
Entity: State: Louisiana;
Source of cash benefit: Louisiana State Employees' Retirement System;
Lump sum payment: If no survivor is eligible for the recurring payment,
the designated beneficiary receives a return of the employee's
contributions to the retirement system;
Recurring payment: If the employee had at least 5 years of service, a
minor child receives the greater of 75 percent of the employee's
average compensation and $300 if there is no spouse, and the greater
of 50 percent of the employee's average compensation and $200 if there
is a spouse. If the employee had at least 10 years of service, a spouse
with no children receives the greater of 50 percent of the employee's
average compensation and $200, and a spouse with children receives the
greater of 25 percent of the employee's average compensation and $100.
Entity: State: Louisiana;
Source of cash benefit: Basic Term Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $10,000.
Entity: State: Louisiana;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are equal to $7,500. If no survivor is
eligible for the recurring payment, each surviving parent receives
$75,000;
Recurring payment: A spouse with no children receives 32 1/2 percent of
the employee's wages. A spouse with one child receives 46 1/4 percent
of the employee's wages, and two or more children receive 65 percent of
the employee's wages. If there is no spouse, one, two, or three or more
children receive 32 1/2, 43 1/2, and 54 1/2 percent of the employee's
wages, respectively. If there is no spouse or child, benefits can be
paid to a parent, sibling, or other dependent.
Entity: State: Maine;
Source of cash benefit: Maine State Retirement System;
Lump sum payment: If no survivor is eligible for the recurring payment,
the designated beneficiary receives a return of the employee's
contributions to the retirement system;
Recurring payment: A spouse receives a lifetime benefit equal to 66 2/3
percent of the employee's final average salary or 100 percent if there
are dependent children under age 18 or, if full-time students, 22. If
there is no spouse, but there are children, the children receive 100
percent of the employee's final average compensation. Workers'
Compensation benefits offset this benefit dollar for dollar. Final
average compensation is the average of the employee's 3 highest years
of compensation or, if the employee had less than 3 years of service,
the employee's average compensation over the entire period of service.
Entity: State: Maine;
Source of cash benefit: Employee Life Insurance and Accidental Death
and Dismemberment Coverage;
Lump sum payment: The designated beneficiary receives a payment equal
to two times the employee's annual salary, rounded to the next higher
$1,000.
Entity: State: Maine;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs not to exceed $4,000 are paid to the
person who pays for the employee's burial, and incidental compensation
of $3,000 is paid to the employee's estate;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive 80 percent of the employee's after-tax
average weekly wages for a period not to exceed 500 weeks or until age
18. If the spouse remarries, payments to the spouse cease and the
spouse receives the balance of the compensation that he or she would
have received, not to exceed $500.
Entity: State: Maryland;
Source of cash benefit: Death gratuity;
Lump sum payment: The spouse, child, or dependent parent receives
$100,000.
Entity: State: Maryland;
Source of cash benefit: Contributory and Non-Contributory Pension
Systems for Employees and Teachers of the State of Maryland;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives a one-time payment equal
to the employee's annual salary at the time of death plus any employee
contributions to the retirement system and accumulated interest;
Recurring payment: The spouse may elect a monthly benefit in lieu of
the lump sum payment if the spouse is the sole primary beneficiary and
the employee was either eligible for retirement at the time of death
or had at least 25 years of service regardless of age. The monthly
benefit is calculated based on the employee's years of creditable
service and 3 highest years of salary.
Entity: State: Maryland;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings divide 66 2/ 3 percent of the employee's average
weekly wages for the period of total dependency or until $45,000 has
been paid.
Entity: State: Massachusetts;
Source of cash benefit: State Employees Retirement System;
Lump sum payment: The designated beneficiary receives a return of the
employee's contributions to the retirement system;
Recurring payment: The spouse receives 72 percent of the employee's
annual compensation. If there is no spouse, it is paid first to the
legal guardian of dependent children under age 18, and then to a
dependent parent. Children receive $312 yearly until age 18 or, if
full-time students, 21.
Entity: State: Massachusetts;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $10,000.
Entity: State: Massachusetts;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $4,000;
Recurring payment: The spouse receives 66 2/3 percent of the employee's
weekly compensation until remarriage.
Entity: State: Michigan;
Source of cash benefit: State Employees Retirement System Defined
Contribution Plan;
Lump sum payment: The designated beneficiary receives the employee's
contributions to the retirement plan. If the employee had more than 4
years of service, the designated beneficiary also receives the state's
contributions to the retirement plan. The state contributes 4 percent
to the plan and matches up to an additional 3 percent of the
employee's contributions. If the employee had less than 4 years of
service, the designated beneficiary receives only the employee's
contributions to the retirement plan;
Recurring payment: The spouse receives one-third of the employee's
final compensation. If there is a spouse with children, the children
divide one-fourth of the employee's final compensation. If there is no
spouse, one dependent child receives one-fourth of the employee's final
compensation and two or more children divide one-half of the employee's
final compensation. When children marry or reach age 18, their portion
is redistributed to any other children. If there is no spouse or child,
dependent parents each receive one-sixth of the employee's final
compensation. The total payment is not to exceed $2,400 per year, nor
an amount that, when added to the Workers' Disability Compensation
benefit, exceeds the employee's annual salary.
Entity: State: Michigan;
Source of cash benefit: Group Life Insurance and Accidental Duty Death
Benefits;
Lump sum payment: The designated beneficiary receives an amount equal
to two times the employee's annual salary up to $200,000, rounded to
the next $1,000, and an additional $100,000.
Entity: State: Michigan;
Source of cash benefit: Workers' Disability Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive a payment equal to 80 percent of the
employee's after-tax average weekly wages for 500 weeks.
Entity: State: Minnesota;
Source of cash benefit: General Employees Retirement Plan;
Lump sum payment: If no survivor is eligible for the recurring payment,
the designated beneficiary receives a return of the employee's
contributions to the retirement system, plus 6 percent interest;
Recurring payment: A spouse receives a lifetime payment based on the
employee's 5 highest years of salary, years of service, and age at the
time of death. If there is no spouse, the payment is made to a
dependent child under age 20. Payments to the child continue until age
20 or for 5 years, whichever is later. In lieu of the lifetime payment,
the spouse may elect to receive a 5-, 10-, or 20-year payment that is
actuarially equivalent to the lifetime payment.
Entity: State: Minnesota;
Source of cash benefit: Basic Life Coverage and Accidental Death and
Dismemberment Coverage;
Lump sum payment: The amount that the designated beneficiary receives
is based on the employee's salary. For example, if the employee's
annual salary is between $50,001 and $55,000, the designated
beneficiary receives $110,000.
Entity: State: Minnesota;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $15,000. If there
are no dependents, then $60,000 is paid to the employee's estate;
Recurring payment: A spouse receives 50 percent of the employee's
weekly wages for 10 years. A spouse with children receives 60 percent
of the employee's daily wages for one child and 66 2/3 percent for two
children until the children reach age 18 or, if full-time students, 25.
The spouse receives these payments for 10 years. If there are children
but no spouse, one child receives 55 percent of the weekly wages and
two children divide 66 2/ 3 percent.
Entity: State: Mississippi;
Source of cash benefit: Public Employees' Retirement System of
Mississippi;
Lump sum payment: If there are no dependents, then the designated
beneficiary receives the employee's contributions to the retirement
system with accrued interest;
Recurring payment: A spouse receives 50 percent of the employee's
average compensation until the spouse's remarriage or death.
Additionally, a dependent child under age 19 or, if a full-time
student, 23, receives 25 percent, and two or more children divide 50
percent of the employee's average compensation. Average compensation
is calculated based on the employee's 4 highest years of salary.
Entity: State: Mississippi;
Source of cash benefit: Life Insurance and Accidental Death and
Dismemberment Coverage;
Lump sum payment: The designated beneficiary receives two times the
employee's basic earnings, rounded to the next $1,000, with a minimum
of $30,000 and a maximum of $100,000 from Life Insurance and an
equivalent amount from Accidental Death and Dismemberment Coverage.
Entity: State: Mississippi;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $2,000. The spouse
receives an immediate payment of $250, in addition to other
compensation benefits;
Recurring payment: A spouse receives 35 percent of the employee's
average wages, with an additional 10 percent of wages for each child.
If the spouse remarries, the child's portion increases to 15 percent
per child. If there is no spouse, but there are children, each child
receives 25 percent of the employee's wages. Benefits are paid for a
maximum of 450 weeks and are not to exceed 66 2/3 percent of the
employee's average wages.
Entity: State: Missouri;
Source of cash benefit: Missouri State Employees Plan 2000;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives a return of the
employee's contributions to the retirement system, plus accrued
interest;
Recurring payment: A spouse receives 50 percent of the employee's
final average pay. If there is no spouse, children under age 21
receive 50 percent of the employee's final average pay, divided
equally among the children until they reach the age of 21. The
employee's final average pay is calculated based on his or her pay
during the highest 36 consecutive months.
Entity: State: Missouri;
Source of cash benefit: Basic Life Insurance;
Lump sum payment: The designated beneficiary receives a payment equal
to three times the employee's annual salary and can choose a lump sum
or recurring payment;
Recurring payment: The designated beneficiary receives a payment equal
to three times the employee's annual salary and can choose a lump sum
or recurring payment.
Entity: State: Missouri;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings divide 66 2/3 percent of the employee's average
weekly earnings.
Entity: State: Montana;
Source of cash benefit: Public Employees' Retirement System;
Lump sum payment: The designated beneficiary receives a return of the
employee's accumulated contributions to the retirement system with
interest and an amount equal to one-twelfth of the employee's
compensation multiplied by the smaller of six and the number of years
of service. The designated beneficiary may elect to receive this lump
sum payment as an actuarially equivalent recurring payment;
Recurring payment: A designated beneficiary may elect a recurring
payment in lieu of the lump sum payment if the employee had completed
at least 5 years of service. The payment is based on the employee's
early retirement benefit.
Entity: State: Montana;
Source of cash benefit: Life Insurance Plan;
Lump sum payment: The designated beneficiary receives $14,000.
Entity: State: Montana;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $4,000. If the
employee leaves no dependents, then the employee's parents receive
$3,000;
Recurring payment: The spouse and dependent children under the age of
18 or, if full-time students, 22, receive 66 2/3 percent of the
employee's wages.
Entity: State: Nebraska;
Source of cash benefit: State Employees Retirement System of the State
of Nebraska Cash Balance Benefit;
Lump sum payment: If the designated beneficiary is not the employee's
spouse, he or she receives the employee's and employer's portions of
the employee's cash balance account as a lump sum payment. The spouse
may elect the lump sum payment or a recurring payment;
Recurring payment: If the designated beneficiary is the employee's
spouse, he or she may elect the lump sum payment or a recurring
payment. The recurring payment is calculated as if the employee
retired and selected a joint and survivor annuity.
Entity: State: Nebraska;
Source of cash benefit: Basic Non-Contributory Life Insurance;
Lump sum payment: The designated beneficiary receives $20,000.
Entity: State: Nebraska;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: A spouse with no children receives 66 2/3 percent of
the employee's average weekly wages. A spouse with children receives
75 percent of the employee's average weekly wages. If there are
children but no spouse, one child receives 66 2/3 percent of the
employee's average weekly wages, with an additional 15 percent for
each additional child. In any case, payments shall not exceed 75
percent of the employee's average weekly wages. Payments to the child
cease when he or she reaches age 19 or, if a full-time student, 25;
dies; or marries.
Entity: State: Nevada;
Source of cash benefit: Public Employees' Retirement System of Nevada;
Lump sum payment: A spouse may elect to receive a return of the
employee's and employer's contributions to the retirement plan in lieu
of a recurring payment;
Recurring payment: Each child receives $400 per month until death;
marriage;
or age 18 or, if a full-time student, 23. Additionally, a spouse or
designated beneficiary receives $450 per month until his or her death.
The spouse or designated beneficiary of an employee who had more than
10 years of experience also receives a monthly allowance equal to the
employee's reduced service allowance, calculated based on the
employee's years of service and average compensation for the 36 highest
months of compensation.
Entity: State: Nevada;
Source of cash benefit: Life Insurance and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $40,000.
Entity: State: Nevada;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: The spouse receives 66 2/3 percent of the
employee's average monthly wages until death or remarriage. If there
are children but no spouse, the children divide 66 2/3 percent of the
employee's average weekly wages. Children receive payments until they
reach age 18 or, if full-time students, 22.
Entity: State: New Hampshire;
Source of cash benefit: New Hampshire Retirement System;
Lump sum payment: The designated beneficiary receives the employee's
contributions to the retirement plan. If the designated beneficiary is
not eligible for a recurring payment, then he or she receives a
payment equivalent to the employee's last annual salary;
Recurring payment: The spouse, dependent child under age 18, or
dependent parent receives 50 percent of the employee's final average
compensation. The payment stops with remarriage or when the recipient
reaches age 18, if a child. The final average compensation is
calculated based on the employee's highest 3 years of salary. The
retirement benefit is offset by the Workers' Compensation benefit.
Entity: State: New Hampshire;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: A spouse, dependent child under age 18 or, if a
full-time student, 25, or other dependent receives a recurring payment
calculated based on the employee's salary. If the employee's salary is
less than 30 percent of the state's average weekly wages, then the
payment is the full amount of the employee's average weekly wages, not
to exceed 90 percent of the employee's after- tax earnings. If the
employee's salary is more than 30 percent of the state's average weekly
wages, then the payment is the greater of 60 percent of the employee's
average weekly wages and 30 percent of the state's average weekly
wages, but not to exceed 150 percent of the state's average weekly
wages or 100 percent of the employee's after-tax earnings.
Entity: State: New Jersey;
Source of cash benefit: Public Employees' Retirement System;
Lump sum payment: If there is no beneficiary eligible to receive the
recurring payment, the designated beneficiary receives a return of the
employee's contributions to the retirement system;
Recurring payment: The spouse, with or without children, receives 50
percent of the employee's final salary. If there is no spouse, one,
two, or three children receive 20, 35, or 50 percent of the employee's
final salary, respectively. Payments stop when the spouse remarries or
the child reaches age 18.
Entity: State: New Jersey;
Source of cash benefit: Noncontributory Group Life Insurance;
Lump sum payment: The designated beneficiary receives 150 percent of
the employee's final salary as a lump sum or recurring payment;
Recurring payment: The designated beneficiary receives 150 percent of
the employee's final salary as a lump sum or recurring payment.
Entity: State: New Jersey;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $3,500;
Recurring payment: Dependents divide 70 percent of the employee's
wages. The spouse receives the payment for life or until remarriage,
and other dependents receive the payment for 450 weeks or until age 18
or, if full-time students, 23.
Entity: State: New Mexico;
Source of cash benefit: Public Employees Retirement Association of New
Mexico;
Recurring payment: The designated beneficiary receives the greater of
the amount the employee would have received had he or she retired or
50 percent of the employee's final average salary. The final average
salary is calculated based on the employee's highest salary for 36
consecutive months.
Entity: State: New Mexico;
Source of cash benefit: Basic Term Life Insurance;
Lump sum payment: The designated beneficiary receives $80,000.
Entity: State: New Mexico;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $7,500;
Recurring payment: Eligible beneficiaries divide 66 2/ 3 percent of
the employee's average weekly wages. Eligible beneficiaries include a
spouse without children, a spouse with children, and children, if
there is no spouse.
Entity: State: New York;
Source of cash benefit: Accidental Death Benefit;
Lump sum payment: A spouse, child, or the employee's estate receives
$50,000.
Entity: State: New York;
Source of cash benefit: Survivor's Benefit Program for State
Employees;
Lump sum payment: The designated beneficiary receives $2,000.
Entity: State: New York;
Source of cash benefit: New York State and Local Employees' Retirement
System (Tier 4);
Lump sum payment: If no beneficiary is eligible for the recurring
payment, then the designated beneficiary receives a payment equal to
the employee's salary multiplied by his or her years of service, not
to exceed 3 years of salary. Additionally, the designated beneficiary
receives a return of the employee's contributions to the retirement
system;
Recurring payment: The spouse receives 50 percent of the employee's
wages during the last year of active service until remarriage. If
there is no spouse, then a dependent child under age 25, a dependent
parent, or other dependent receives the payment, in that order;
the payment is divided equally among beneficiaries if there are
multiple beneficiaries in any one category.
Entity: State: New York;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000 (up to
$6,000 in metropolitan New York counties). If there is no beneficiary
eligible to receive the recurring payment, then the parents or the
estate of the employee receives $50,000;
Recurring payment: The spouse, dependent children, or both divide 66
2/3 percent of the employee's average weekly wages.
Entity: State: North Carolina;
Source of cash benefit: Teachers' and State Employees' Retirement
System;
Lump sum payment: The designated beneficiary receives a refund of the
employee's contributions to the retirement plan and accrued interest.
If the employee had at least 1 year of service, the designated
beneficiary also receives the equivalent of the highest 12 months of
salary, which will be no less than $25,000 and no more than $50,000.
Entity: State: North Carolina;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $3,500;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings divide 66 2/3 percent of the employee's average
weekly wages.
Entity: State: North Dakota;
Source of cash benefit: North Dakota Public Employees Retirement
System;
Lump sum payment: If the employee had less than 3 years of experience
or had 3 years of service and was single, the designated beneficiary
receives the employee's account balance;
Recurring payment: If the employee had at least 3 years of experience
and was married, the spouse may choose to receive one of the following
options: a lump sum payment of the employee's account balance;
60 monthly payments equal to what the employee would have received as
a "Single Life Retirement Benefit," calculated based on the employee's
final average salary, credited service, and a retirement factor;
monthly payments of one-half of the employee's Single Life Retirement
Benefit for the spouse's lifetime;
or monthly payments equal to the employee's accrued "100 Percent Joint
and Survivor" retirement benefit, if the employee had reached normal
retirement age.
Entity: State: North Dakota;
Source of cash benefit: Basic Life Insurance, Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $2,600.
Entity: State: North Dakota;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $6,500.
Additionally, the spouse or guardian of the employee's children
receives $1,200, and each child receives $400;
Recurring payment: The spouse or guardian of the employee's children
receives 66 2/3 percent of the employee's gross weekly wages until the
death of the spouse or, in the case of a guardian, the children reach
age 18 or, if full-time students, 22. Total death benefits are not to
exceed $250,000. Each child also receives $10 per week.
Entity: State: Ohio;
Source of cash benefit: Ohio Public Employees Retirement System;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives a return of the employee's
accumulated contributions to the retirement account, which includes
employee contributions, employer contributions, and accumulated
interest. If the employee had between 5 and 10 years of service at the
time of death, the state provides an additional amount equal to 33
percent of the employee contributions and interest;
if the employee had more than 10 years of service, the amount is 67
percent;
Recurring payment: If the employee had 18 months of service, a spouse
with one child receives 40 percent of the employee's final average
salary, but not less than $400 per month, and a spouse with two
children receives 50 percent of the employee's final average salary,
but not less than $500 per month. The employee's final average salary
is calculated based on the employee's 3 highest years of salary.
Entity: State: Ohio;
Source of cash benefit: Basic Life Insurance;
Lump sum payment: The designated beneficiary receives the greater of
the employee's salary, rounded up to the next thousand or $2,000 times
the employee's years of service up to $10,000.
Entity: State: Ohio;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,500;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings, including the spouse and children, divide the
greater of 66 2/3 percent of the employee's average weekly wages or 50
percent of the state average weekly wages. Payments to the spouse
continue until the spouse's death or remarriage, and payments to a
child continue until he or she reaches age 18 or, if a full-time
student, 25.
Entity: State: Oklahoma;
Source of cash benefit: Oklahoma Public Employees Retirement System;
Lump sum payment: If the employee had less than 8 years of service,
the designated beneficiary receives an amount equal to the employee's
contributions to the retirement system. If the employee had at least 8
years of service and the spouse is the designated beneficiary, then
the spouse can choose the lump sum payment or a recurring payment;
Recurring payment: If the employee had more than 8 years of service,
the spouse has the option of the lump sum payment or a lifetime
recurring payment starting when the employee would have reached the
normal retirement age, calculated with a formula that takes into
account years of service, final average compensation, and a retirement
factor of 0.025.
Entity: State: Oklahoma;
Source of cash benefit: HealthChoice Life Insurance;
Lump sum payment: The designated beneficiary receives $40,000.
Entity: State: Oklahoma;
Source of cash benefit: Workers' Compensation;
Lump sum payment: The spouse receives $20,000, and each child up to
two children receives $5,000. If no other benefits are paid, then an
amount not to exceed $5,000 is paid for burial expenses;
Recurring payment: The spouse receives 70 percent of the employee's
average weekly wages. Up to two children each receive 15 percent of
the employee's average weekly wages until marriage or the child
reaches age 18 or, if a full-time student, 23. If there are more than
two children, the children share the benefits.
Entity: State: Oregon;
Source of cash benefit: Oregon Public Employees Retirement System[C];
Lump sum payment: The designated beneficiary can choose a lump sum
payment equal to 100 percent of the employee's retirement account
balance and the employer matching death benefit or one of the recurring
benefit options. The employer matching death benefit is equal to the
amount in the employee's retirement account at the time of death;
Recurring payment: The designated beneficiary can choose the lump sum
payment or one of two recurring payments. The Straight Life Annuity is
a lifetime benefit from the employee's retirement account balance and
the employer matching death benefit. The Partial Distribution Plus
Pension is a lump sum payment of the employee's retirement account
balance and a lifetime benefit of the employer matching death benefit.
The employer matching death benefit is equal to the amount in the
employee's retirement account at the time of death.
Entity: State: Oregon;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed 10 times the state's
average weekly wages. The amount is $6,651 in 2004;
Recurring payment: The spouse receives 4.35 times 66 2/3 percent of
the state's average weekly wages, with an amount equal to 4.35 times
10 percent of the state's average weekly wages for each child under age
18. These amounts are $1,929 and $289, respectively, in 2004.
Entity: State: Pennsylvania;
Source of cash benefit: State Employees' Retirement System;
Lump sum payment: If the employee had less than 5 years of service,
the designated beneficiary receives a return of the employee's
contributions to the retirement plan and any accrued interest. If the
employee had at least 5 years of service, the designated beneficiary
receives the present value of the retirement payment that the employee
would have received, calculated based on the employee's years of
service, average of the employee's 3 highest years of salary, and a
class of service multiplier. If the payment is more than $10,000, then
the designated beneficiary may elect to receive the payment as a lump
sum or recurring payment.
Entity: State: Pennsylvania;
Source of cash benefit: Employee Term Life Coverage and Employee Work
Related Accidental Death Coverage;
Lump sum payment: The designated beneficiary receives an amount equal
to the lesser of the employee's annual salary, rounded to the nearest
$1,000, and $40,000, plus an additional $10,000.
Entity: State: Pennsylvania;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $3,000;
Recurring payment: A spouse with no children receives 50 percent of the
employee's wages. A spouse with one child receives 60 percent of the
employee's wages and a spouse with two or more children receives 66 2/3
percent of the employee's wages. If there are children but no spouse,
the percentage of the employee's wages provided to children increases
by varying increments with the number of children from 32 percent for
one child to a high of 66 2/ 3 percent for six or more children.
Entity: State: Rhode Island;
Source of cash benefit: Employees Retirement System of Rhode Island;
Lump sum payment: The designated beneficiary receives the employee
contributions to the retirement system and accrued interest. If no
beneficiary is eligible for the recurring payment, an amount equal to
$800 for each year of service is paid to the employee's estate, with a
minimum of $4,000 and a maximum of $16,000;
Recurring payment: The spouse receives 50 percent of the employee's
salary. If there is no spouse or the spouse remarries, the benefit is
divided among any dependent children under the age of 18. If there is
no spouse or child, the benefit can be paid to a dependent parent. The
retirement benefit is offset by the Workers' Compensation benefit.
Entity: State: Rhode Island;
Source of cash benefit: Life insurance plan;
Lump sum payment: The designated beneficiary receives an amount
equivalent to the employee's salary, rounded to the next highest
thousand, for basic life insurance and an equivalent amount for
accidental death and dismemberment insurance.
Entity: State: Rhode Island;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $15,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive 75 percent of the employee's average
weekly spendable base salary. The surviving spouse receives an
additional $40 per month for each child under the age of 18.
Entity: State: South Carolina;
Source of cash benefit: South Carolina Retirement System;
Lump sum payment: If the employee was under the age of 60 and had less
than 15 years of service, the designated beneficiary receives a refund
of the employee's contributions to the retirement system, plus
interest;
Recurring payment: If the employee had at least 15 years of service at
any age or was age 60 with at least 5 years of service, the designated
beneficiary can choose a lump sum payment or a recurring payment that
is calculated as if the employee retired on the day he or she died,
which takes into account the employee's years of service, a reduction
factor, and the employee's average salary for the 3 highest years of
earnings.
Entity: State: South Carolina;
Source of cash benefit: Active Membership Group Life Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's current annual salary.
Entity: State: South Carolina;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $2,500;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive 66 2/3 percent of the employee's average
weekly wages.
Entity: State: South Dakota;
Source of cash benefit: South Dakota Retirement System Class A;
Lump sum payment: If the employee had less than 3 years of experience,
the designated beneficiary receives a return of the employee's
contributions to the retirement system, plus 75 percent of the
employer's contributions. If the employee had at least 3 years of
service, the designated beneficiary receives 100 percent of the
employee's and employer's contributions;
Recurring payment: If there are children under age 18, the family
receives 40 percent of the employee's highest annual salary in the
last 3 years, plus an additional 10 percent per child, not to exceed
100 percent of the employee's highest annual salary. The payments
continue until all children reach age 18. When the spouse reaches age
65, he or she receives 60 percent of the employee's projected
retirement benefit, calculated based on the employee's highest annual
salary, years of service, and a retirement factor. The retirement
benefit is offset by 75 percent of the Social Security benefit.
Entity: State: South Dakota;
Source of cash benefit: Group Term Life Plan Basic Coverage;
Lump sum payment: The designated beneficiary receives $50,000.
Entity: State: South Dakota;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: The spouse and children receive 66 2/3 percent of
the employee's earnings for the spouse's life or until remarriage and
until children reach age 18 or, if full-time students, 22.
Additionally, each child under the age of 18 receives an additional
$50 per month.
Entity: State: Tennessee;
Source of cash benefit: Tennessee Consolidated Retirement System;
Lump sum payment: If the designated beneficiary is not eligible for a
recurring payment, he or she receives a return of the employee's
contributions to the retirement system and a 100 percent match of the
employee's contributions to the retirement system with a minimum
payment of $50,000;
Recurring payment: The spouse or child receives 50 percent of the
employee's final average compensation, calculated based on the
employee's 5 highest years of earnings. Payments to the spouse
continue until the spouse's death, and payments to a child continue
until age 18.
Entity: State: Tennessee;
Source of cash benefit: Basic Group Term Life and Special Accident
Insurance;
Lump sum payment: The designated beneficiary receives an amount based
on the employee's age and salary, ranging from $20,000 to $50,000 for
the Basic Term Life Insurance and $40,000 to $100,000 for the Special
Accident Insurance.
Entity: State: Tennessee;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $7,500.
Additionally, if there are no dependents, $20,000 is paid to the
employee's estate;
Recurring payment: The spouse receives 50 percent of the employee's
average weekly wages if there are no children and 66 2/3 percent if
there are children.
Entity: State: Texas;
Source of cash benefit: Employees Retirement System of Texas;
Lump sum payment: The spouse or the guardian of the employee's
dependent children receives a payment equal to the employee's current
salary. If no beneficiary receives an annuity, the designated
beneficiary receives a return of the employee's contributions to the
retirement plan and accumulated interest, plus an additional 5 percent
of the amount in the account for each full year of service, not to
exceed 100 percent of the amount in the employee's account;
Recurring payment: If the employee had at least 10 years of service,
then the designated beneficiary receives a recurring payment
calculated as if the employee had retired on the day he or she died
based on the employee's average monthly compensation for the 36 highest
months of compensation, the years of service, and the ages of the
employee and beneficiary.
Entity: State: Texas;
Source of cash benefit: Basic Group Term Life Insurance;
Lump sum payment: The designated beneficiary receives $10,000.
Entity: State: Texas;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: A spouse and child under the age of 18 or, if a
full-time student, 25, divide 75 percent of the employee's average
weekly wages.
Entity: State: Utah;
Source of cash benefit: Public Employees' Noncontributory Retirement
System;
Lump sum payment: The designated beneficiary receives a return of the
employee's contributions to the retirement system, plus 75 percent of
the employee's highest annual salary;
Recurring payment: If the employee had at least 15 years of service,
was age 62 with at least 10 years of service, or was age 65 with at
least 4 years of service, and the employee was married to his or her
spouse for at least 6 months, the spouse receives a payment based on
the employee's monthly retirement benefit. The retirement benefit is
calculated based on the employee's average monthly salary, the years
of service, and a retirement factor of 2 percent.
Entity: State: Utah;
Source of cash benefit: Group Term Life and Group Accident Plan;
Lump sum payment: The designated beneficiary receives $75,000.
Entity: State: Utah;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses can be up to $8,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive 66 2/3 percent of the employee's average
weekly wages. An additional $5 is paid for the dependent spouse and
each dependent child under age 18 up to $25. Benefits are paid for 312
weeks and may continue after 312 weeks contingent upon a determination
of dependency.
Entity: State: Vermont;
Source of cash benefit: Vermont State Retirement System Group F;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives the employee's
contributions to the retirement plan and accrued interest;
Recurring payment: If the employee's compensation was subject to
Social Security withholding, the benefit is, when added to the Social
Security survivor's benefit, equal to 35 percent of the employee's
final average compensation, plus 10 percent of the employee's final
average compensation for each child under age 18 or, if a dependent
student, 23, not to exceed three children. If the employee's
compensation was not subject to Social Security withholding, the
spouse receives 25 percent of the employee's final average
compensation, plus 10 percent for each dependent child up to three
children. Dependent children must be under age 18 or, if full-time
students, 23.
Entity: State: Vermont;
Source of cash benefit: Life Insurance and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives two times the
employee's annual base salary, rounded down to the nearest $100 from
Life Insurance and an additional two times the employee's salary from
Accidental Death and Dismemberment Insurance.
Entity: State: Vermont;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are equal to $5,500;
Recurring payment: A spouse with no children receives 66 2/3 percent of
the employee's average weekly wages. A spouse with one child receives
71 2/3 percent of the employee's average weekly wages, and a spouse
with two or more dependent children receives 76 2/ 3 percent.
Entity: State: Virginia;
Source of cash benefit: Virginia Retirement System;
Lump sum payment: The designated beneficiary receives a return of the
employee's member contribution account, including employer-paid
contributions and accumulated interest;
Recurring payment: If the beneficiary qualifies for Social Security
survivor benefits, a spouse, minor child, or parent receives 33 1/3
percent of the employee's final average compensation offset by Workers'
Compensation. If the beneficiary is not eligible for Social Security
survivor benefits, a spouse, minor child, or parent receives at least
50 percent of the employee's final average compensation offset by
Workers' Compensation. The employee's final average compensation is
based on the employee's 36 consecutive months of highest creditable
compensation.
Entity: State: Virginia;
Source of cash benefit: Basic Group Life Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's salary, rounded to the next thousand. The amount is
doubled for a natural death and doubled again if the death is
accidental.
Entity: State: Virginia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $10,000;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings, including a spouse, children, or both, divide 66
2/3 percent of the employee's average weekly wages for 500 weeks.
Entity: State: Washington;
Source of cash benefit: Public Employees' Retirement System Plan 2;
Lump sum payment: The designated beneficiary receives $150,000.
Additionally, if the employee had less than 10 years of service, the
designated beneficiary receives a return of the employee's
contributions to the retirement system and accumulated interest. If
the employee had at least 10 years of service, the spouse or guardian
of the employee's children can choose a return of the employee's
contributions to the retirement system and accumulated interest or a
recurring payment. If there is no spouse or child, the designated
beneficiary receives a return of the employee's contributions to the
retirement system and accumulated interest;
Recurring payment: If the employee had more than 10 years of service,
the spouse or guardian may choose between a lump sum payment of the
employee's contributions to the retirement system, plus accumulated
interest, and a recurring payment equal to 2 percent of the employee's
final average compensation for each year of service.
Entity: State: Washington;
Source of cash benefit: Basic Term Life Insurance and Accidental Death
and Dismemberment Insurance for Employees;
Lump sum payment: The designated beneficiary receives $30,000.
Entity: State: Washington;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses not to exceed 200 percent of the
state's average monthly wages. The benefit totaled $6,324 in 2004.
Additionally, the spouse and the children divide a payment equal to
100 percent of the state's average monthly wages;
Recurring payment: A spouse with no children receives 60 percent of
the employee's wages. If there is one child, the spouse receives 62
percent. Each additional child raises the benefit by 2 percent, not to
exceed 70 percent of the employee's wages.
Entity: State: West Virginia;
Source of cash benefit: Public Employees Retirement System;
Lump sum payment: If there is no beneficiary eligible for the
recurring payment, the designated beneficiary receives the employee's
contributions to the retirement plan and accrued interest;
Recurring payment: If the employee had at least 10 years of service,
the surviving spouse receives monthly benefits calculated as if the
employee had retired the day before his or her death, elected "Option
A," and nominated the surviving spouse as the sole beneficiary.
Entity: State: West Virginia;
Source of cash benefit: Basic Life Insurance and Basic Accidental Death and Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $20,000.
Entity: State: West Virginia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial costs are not to exceed $5,000;
Recurring payment: Dependents, including a spouse or child under age
18 or, if a full-time student, 25, divide 66 2/ 3 percent of the
employee's weekly earnings.
Entity: State: Wisconsin;
Source of cash benefit: Wisconsin Retirement System;
Lump sum payment: If the employee died before reaching age 55, the
designated beneficiary receives twice the employee's contributions to
the retirement plan. If the employee died after reaching age 55, the
beneficiary can choose between twice the employee's contributions to
the retirement plan and the recurring payment;
Recurring payment: If the employee died after reaching age 55, the
designated beneficiary can choose between the lump sum payment and a
recurring payment based on the employee and employer contributions to
the retirement plan, calculated as if the employee had retired on the
day he or she died and selected a joint and survivor annuity continued
in full to his or her beneficiary. The present value of that benefit
is available to the beneficiary as a lump sum or recurring payment.
Entity: State: Wisconsin;
Source of cash benefit: Wisconsin Public Employers Group Life Insurance
Program;
Lump sum payment: The designated beneficiary receives a payment equal
to two times the employee's highest year of earnings while covered
under the Wisconsin Retirement System, rounded to the next higher
thousand.
Entity: State: Wisconsin;
Source of cash benefit: Worker's Compensation;
Lump sum payment: Burial expenses are not to exceed $6,000;
Recurring payment: The spouse receives 66 2/3 percent of the
employee's average weekly wages for 1,000 weeks, up to a maximum
benefit of four times the employee's average annual earnings.
Entity: State: Wyoming;
Source of cash benefit: Wyoming Retirement System;
Lump sum payment: If the employee contributed to the retirement system
for less than 48 months, the designated beneficiary receives twice the
employee and employer contributions to the retirement system, plus
interest. If the employee had contributed to the system for at least 48
months, then the designated beneficiary may elect a recurring payment;
Recurring payment: If the employee contributed to the system for at
least 48 months, then the designated beneficiary may elect a recurring
payment based on the employee's retirement benefit and the designated
beneficiary's age.
Entity: State: Wyoming;
Source of cash benefit: Group Life Insurance;
Lump sum payment: The designated beneficiary receives $70,000.
Entity: State: Wyoming;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Burial expenses are not to exceed $5,000. An
additional $5,000 is provided to cover other related expenses;
Recurring payment: Individuals who were wholly dependent on the
employee's earnings receive a benefit equal to 80 percent of the
statewide average monthly wages for 54 months. Additionally, a child
receives $161 per month, adjusted annually for inflation.
Entity: District of Columbia;
Source of cash benefit: Defined Contribution Pension Plan;
Lump sum payment: The designated beneficiary receives the employer's
contributions to the plan, which is currently 5 percent of base salary.
Employees must have 1 year of continuous service to participate and are
vested after 5 years of continuous service.
Entity: District of Columbia;
Source of cash benefit: DC Employees' Group Life Insurance;
Lump sum payment: The designated beneficiary receives an amount equal
to the employee's annual salary, rounded to the next thousand, plus an
additional $2,000.
Entity: District of Columbia;
Source of cash benefit: DC Disability Compensation Program;
Lump sum payment: Burial expenses are not to exceed $5,000;
Recurring payment: If the spouse has no children, he or she receives
50 percent of the employee's monthly pay. If there is a spouse with
children, the family receives 45 percent of the employee's monthly pay,
plus 15 percent for each child, not to exceed 75 percent. If there are
children but no spouse, the children divide 40 percent of the
employee's salary, plus 15 percent for each child, not to exceed 75
percent.
Entity: City: Chicago;
Source of cash benefit: The Municipal Employees' Annuity and Benefit
Fund of Chicago;
Recurring payment: The eligible spouse receives 60 percent of the
employee's highest salary, until the employee would have reached age
65.
Entity: City: Chicago;
Source of cash benefit: Basic Life Benefit and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives an amount of
$26,000.
Entity: City: Chicago;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under Illinois state law.
Entity: City: Dallas;
Source of cash benefit: Employees' Retirement Fund of the City of
Dallas;
Recurring payment: The eligible spouse receives 2 3/4 percent of the
employee's average monthly earnings times the greater of the
employee's actual credited service or 10 years.
Entity: City: Dallas;
Source of cash benefit: Standard Insurance Company;
Lump sum payment: The designated beneficiary receives $40,000.
Entity: City: Dallas;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under Texas state law.
Entity: City: Houston;
Source of cash benefit: Houston Municipal Employees Pension System;
Lump sum payment: If there is no eligible surviving spouse or child,
the employee's estate receives a payment, without interest, of the
employee's accumulated contributions;
Recurring payment: The eligible spouse receives 100 percent of the
employee's final average salary for life. If there are dependent
children, each child is eligible for 10 percent of the final average
salary, subject to a maximum of 20 percent for all children. The
spousal benefit will be reduced so the total amount of survivor
benefits paid is not greater than 100 percent of the final average
salary.
Entity: City: Houston;
Source of cash benefit: Basic Life Insurance and Occupational Death
Benefit;
Lump sum payment: The designated beneficiary receives two times the
employee's basic annual salary.
Entity: City: Houston;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under Texas state law.
Entity: City: Los Angeles;
Source of cash benefit: Los Angeles City Employees' Retirement System;
Recurring payment: The eligible spouse or qualified domestic partner
receives a lifetime monthly allowance, which is calculated as if the
employee had been granted a "Disability Retirement Allowance" the day
before he or she died and elected the 100 percent continuance to
spouse benefit. This is equal to 33 1/3 percent of the employee's
final average monthly compensation. The final average monthly
compensation is the average of the employee's highest 12 consecutive
months of compensation.
Entity: City: Los Angeles;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under California state law.
Entity: City: New York;
Source of cash benefit: Death gratuity;
Lump sum payment: The designated beneficiary receives $25,000.
Entity: City: New York;
Source of cash benefit: New York City Employees' Retirement System;
Recurring payment: The eligible beneficiary, including a spouse, child,
parent, dependent, or designated beneficiary, receives 50 percent of
the employee's current annual salary.
Entity: City: New York;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under New York state law.
Entity: City: Philadelphia;
Source of cash benefit: City of Philadelphia Public Employees
Retirement System;
Lump sum payment: The eligible spouse receives the employee's
contributions to the retirement system. If there is no eligible
surviving spouse, child under age of 18, or dependent parent, then the
designated beneficiary receives the employee's contributions to the
retirement system and an amount equal to the employee's final average
compensation multiplied by the number of completed years of credited
service, and divided by the number of years credited service required
for that employee to become a vested employee;
Recurring payment: The eligible spouse receives an annual benefit equal
to 60 percent of the employee's final compensation. If there are
children under the age of 18, each child receives an annual benefit
equal to 10 percent of the employee's final compensation, but the
total annual amount may not exceed 80 percent of the employee's final
compensation. Benefits through the Retirement System are reduced by
Workers' Compensation benefits.
Entity: City: Philadelphia;
Source of cash benefit: Philadelphia Flex Life Insurance;
Lump sum payment: The designated beneficiary receives $15,000.
Entity: City: Philadelphia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under Pennsylvania state law.
Entity: City: Phoenix;
Source of cash benefit: City of Phoenix Employees' Retirement System;
Recurring payment: If the employee had at least 10 years of credited
service, the eligible spouse receives 100 percent of the employee's
pension benefit for life, and children under age 18 receive $200 each.
If the employee had fewer than 10 years of credited service and died
from employment-related causes, the employee's credited service
automatically increases to 10 years.
Entity: City: Phoenix;
Source of cash benefit: City Group Life Insurance;
Lump sum payment: The designated beneficiary receives two times the
greater of $25,000 and amount equal to the employee's basic annual
salary, rounded up to the next higher $1,000, plus an additional
$35,000.
Entity: City: Phoenix;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under Arizona state law.
Entity: City: San Antonio;
Source of cash benefit: Texas Municipal Retirement System;
Lump sum payment: If the employee had less than 5 years of service,
the designated beneficiary receives a return of the employee's
contributions to the retirement system and interest;
Recurring payment: If the employee had at least 5 years of service,
the designated beneficiary receives the employee's contributions to
the retirement system and the city's matching contributions, payable
either for 15 years or for life. Currently, the employee contributes 6
percent, and the city contributes two times the employee's
contributions.
Entity: City: San Antonio;
Source of cash benefit: Basic Term Life and Accidental Death and
Dismemberment Coverage;
Lump sum payment: The designated beneficiary receives two times the
employee's annual base salary.
Entity: City: San Antonio;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under Texas state law.
Entity: City: San Diego;
Source of cash benefit: San Diego City Employees' Retirement System;
Lump sum payment: If there is no eligible spouse or child, the
designated beneficiary may elect a lump sum payment equal to the
employee's accumulated contributions to the retirement plan and an
amount equal to one-twelfth of the employee's final compensation,
multiplied by the employee's years of creditable service, not to
exceed one-half of the employee's final compensation;
Recurring payment: An eligible spouse or child under age 18 receives a
monthly allowance equal to the employee's accumulated additional
contributions to the retirement system and an amount equal to one-half
of the employee's final compensation for life.
Entity: City: San Diego;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives up to $100,000.
Entity: City: San Diego;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Workers' Compensation for city employees is covered
under California state law.
Source: GAO's analysis of military and federal, state, and city
government data.
[A] The survivor of a deceased federal government employee who died in
the line of duty can choose the benefit through either the Federal
Employees' Retirement System or the Federal Employees' Compensation
Act.
[B] Benefits provided through the Thrift Savings Plan are not included
in the hypothetical situation calculations because we did not provide a
wage history and, therefore, could not calculate the amount of this
benefit.
[C] According to a state official, the Oregon Public Employees
Retirement System covers the largest number of employees. Employees
hired after August 28, 2003, are covered under the Oregon Public
Service Retirement Plan.
[End of table]
[End of section]
Appendix III: Hypothetical Situations Comparing Cash Benefits Provided
by the Military and Government Entities:
This appendix identifies the amount of cash benefits available to
eligible survivors of active duty servicemembers and civilian
government employees who die in the line of duty. To facilitate the
comparison of cash benefits available to survivors, we constructed
four hypothetical situations that each described servicemembers or
civilian government employees who had identical years of creditable
service, an equal amount of regular military compensation or civilian
government salary, and the same number of dependents at the time of
their deaths. The four hypothetical situations for military and
civilian government personnel are indicative of circumstances for
servicemembers at a junior enlisted level (E-3) with and without
dependents, at a senior enlisted level (E-7), and at a mid-grade
officer level (O-3).
We gathered data from benefits personnel who completed an e-mail survey
that described the four hypothetical situations and asked for the
amount of cash payments (in current-month values, without cost-of-
living adjustments) that survivors would receive from each source of
lump sum or recurring payments. (The methods for computing the amounts
were described earlier in appendix II.) We obtained such information on
the survivor benefits plans for the active duty military and the
largest general employee group in each of 61 civilian government
entities: the federal government, 50 states and the District of
Columbia, and the 9 U.S. cities with a population of at least 1
million. Types of cash benefits are listed along with lump sum
payments, recurring payments, or both, for each entity. The
information in this appendix is summarized in table 3 in the report.
To facilitate the comparison of military findings to those for the
civilian government entities, we rank ordered the total lump sum and
total recurring payments for each of the 62 entities on each
hypothetical situation. The ranks appear in parentheses, with "1"
indicating the highest lump sum or recurring payment for the situation
and "62" indicating the lowest amount.
Table 8: Hypothetical Situations Comparing Cash Payments Provided by
the Military and Civilian Government Entities for Employees in
General:
[See PDF for image]
Source: GAO's analysis of military and federal, state, and city
government data.
Notes: NA indicates that the data are not available.
Income is defined as regular military compensation (i.e., basic pay,
allowances for housing and subsistence, and federal tax advantages)
for servicemembers and regular salary for civilian government
employees.
[A] Recurring payments are in lieu of a return of employee
contributions to the retirement plan.
[B] The designated beneficiary receives two times the employee's
retirement account balance and accumulated interest. We did not
provide a wage history and, therefore, could not calculate the amount
of this benefit.
[C] The Workers' Compensation benefit is offset by 50 percent of the
Social Security benefit. We did not provide a wage history and,
therefore, could not calculate the amount of this benefit.
[D] The designated beneficiary receives two times the employee's
retirement account balance and accumulated interested and may elect
this payment as either a lump sum payment or a recurring payment. We
did not provide a wage history and, therefore, could not calculate the
amount of this benefit.
[E] The retirement benefit is reduced by the Workers' Compensation
benefit.
[F] An official from the Kentucky Employees Retirement System elected
not to provide information due to ongoing litigation.
[G] The designated beneficiary receives the employee and state
contributions to the retirement plan. We did not provide a wage history and, therefore, could not calculate the amount of this benefit.
[H] We assumed that the beneficiary elected the 5-year payment option.
If he or she elected a lifetime payment, the monthly benefit would be
lower. The recurring payment is in lieu of a return of employee
contributions to the retirement plan.
[I] The designated beneficiary receives a return of the employee and
employer contributions to the retirement system. We did not provide a
wage history and, therefore, could not calculate the amount of this
benefit.
[J] The spouse has the option for an immediate lump sum payment of the
employee's contributions to the retirement plan or recurring payments
equal to $1,160 starting when the employee would have reached age 62.
[K] The designated beneficiary receives two times the employee's
contributions to the retirement plan, one-half of which is from the
employer matching death benefit. We did not provide a wage history and,
therefore, could not calculate the amount of this benefit.
[L] The designated beneficiary receives an additional 5 percent of the
employee's retirement account balance, not to exceed the total amount
in the account. We did not provide a wage history and, therefore,
could not calculate the amount of this benefit.
[M] The payment is equal to 35 percent of the employee's final average
compensation when added to the Social Security survivor's benefit, plus
10 percent of the employee's final average compensation for each child
up to three children under age 18 or, if dependent students, 23. We
did not provide a wage history and, therefore, could not calculate the
amount of the benefit.
[N] The designated beneficiary receives two times the employee's
contributions to the retirement plan. We did not provide a wage
history and, therefore, could not calculate the amount of this
benefit.
[O] The designated beneficiary receives two times the employee and
employer contributions to the retirement plan. We did not provide a
wage history and, therefore, could not calculate the amount of this
benefit.
[P] The designated beneficiary receives a return of the employer
contributions to the retirement plan. We did not provide a wage
history and, therefore, could not calculate the amount of this
benefit.
[Q] Philadelphia pays its retirement benefit annually. The equivalent
of a monthly benefit is shown for comparison purposes. Additionally,
the retirement benefit is reduced by the Workers' Compensation
benefit.
[R] The designated beneficiary receives a return of employee and
employer contributions to the retirement system. He or she may elect
to receive this benefit over 15 years or as a lifetime payment.
[End of table]
[End of section]
Appendix IV: Cash Survivor Benefits Provided by Government Entities
for Employees in High-Risk Occupations:
This appendix describes the cash benefits available to eligible
survivors of civilian government employees who die in the line of duty
while performing in the high-risk occupations of law enforcement or
firefighting. We obtained information on the survivor benefits plans
for these occupations from the federal government, 50 states and the
District of Columbia, and the 9 U.S. cities with a population of at
least 1 million. Types of cash benefits are listed along with
descriptions of how the lump sum payments, recurring payments, or both
are computed for each entity if these benefits are above those provided
to the survivors of general government employees. We obtained the
information through structured interviews with benefits personnel for
the 61 civilian government entities and verified the reliability of
that data through a review of statutes, benefits plans, and other
information that the benefits personnel supplied. The information
presented in this appendix is summarized in table 5 in the report.
Table 9: Cash Survivor Benefits Provided by Civilian Government
Entities for Employees in High-Risk Occupations:
Type of employee: Federal: Source of cash benefit: Public Safety
Officers' Benefits Program[A];
Lump sum payment: The eligible spouse, child, or both may receive an
amount equal to $267,494 (as of October 2003).
Type of employee: Federal: Source of cash benefit: Death gratuity;
Lump sum payment: Same as general government employees.
Type of employee: Federal: Source of cash benefit: Federal Employees'
Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: Federal: Source of cash benefit: Thrift Savings Plan;
Lump sum payment: Same as general government employees.
Type of employee: Federal: Source of cash benefit: Federal Employees'
Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: Federal: Source of cash benefit: Federal Employees'
Compensation Act;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Alabama;
Source of cash benefit: Death gratuity;
Lump sum payment: The spouse, child, or other dependent receives
$50,000.
Type of employee: State: Alabama;
Source of cash benefit: Employees' Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Alabama;
Source of cash benefit: Employee Injury Compensation Program;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Alaska;
Source of cash benefit: Public Employees' Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: The spouse receives the greater of 50 percent of
the employee's gross salary at the time of death and 75 percent of the
normal retirement benefit the employee would have earned when he or
she retired. If there is no spouse, the payment is divided equally
among any children. If there is no spouse or child or if someone other
than the spouse or child is the designated beneficiary, then the
designated beneficiary receives the lump sum payment.
Type of employee: State: Alaska;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Alaska;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Arizona;
Source of cash benefit: Public Safety Personnel Retirement System;
Lump sum payment: The designated beneficiary receives the accumulated
contributions to the retirement system, which includes employer and
employee contributions;
Recurring payment: The spouse receives 100 percent of the employee's
salary from the average of the 3 highest years, less any amount paid
to an eligible child. One unmarried child under the age of 18 or, if a
full-time student, 23, receives 10 percent of the pension that the
employee would have received for an accidental disability retirement,
which is 50 percent of the average monthly compensation or normal
pension amount, whichever is greater. Two or more children split 20
percent of this amount. The spouse's payment is paid to a guardian if
there are eligible children and no spouse.
Type of employee: State: Arizona;
Source of cash benefit: Basic Life Insurance and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Arizona;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Arkansas;
Source of cash benefit: Death gratuity;
Lump sum payment: The spouse, dependent child under age 22, or parent
receives $25,000 and an additional $100,000 for an employee in certain
high-risk occupations performing specific duties.
Type of employee: State: Arkansas;
Source of cash benefit: State Police Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees, except the
spouse must elect to receive a reduced benefit for the benefit to
commence immediately.
Type of employee: State: Arkansas;
Source of cash benefit: Basic Group Term Life and Accidental Death and
Dismemberment Coverage;
Lump sum payment: Same as general government employees.
Type of employee: State: Arkansas;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: California;
Source of cash benefit: California Public Employees' Retirement
System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: California;
Source of cash benefit: Group Term Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: California;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Colorado;
Source of cash benefit: Public Employees' Retirement Association of
Colorado;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Colorado;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Colorado;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Connecticut;
Source of cash benefit: Death Benefits for State Employees, State
Officers and Members of the General Assembly;
Recurring payment: Same as general government employees.
Type of employee: State: Connecticut;
Source of cash benefit: Connecticut State Employees Retirement System
Tier IIA;
Lump sum payment: Same as general government employees;
Recurring payment: In addition to the benefits provided to survivors
of general government employees, the surviving spouse receives $550 per
month. If there are less than three children, each child receives $250
per month. If there are more than three children, the children divide
$575 per month.
Type of employee: State: Connecticut;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Delaware;
Source of cash benefit: Death gratuity;
Recurring payment: The designated beneficiary receives $150,000 paid
in annual installments not to exceed $30,000 per year.
Type of employee: State: Delaware;
Source of cash benefit: New State Police Pension Plan;
Lump sum payment: Same as general government employees;
Recurring payment: The spouse receives a pension equal to 50 percent of
the employee's final compensation. If there is no spouse, a dependent
child receives the payment. If there is no spouse or dependent child,
then a dependent parent receives the payment.
Type of employee: State: Delaware;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Florida;
Source of cash benefit: Death gratuity;
Lump sum payment: The designated beneficiary receives from $50,000 to
$250,000, depending on the circumstances of the employee's death,
adjusted annually for price level changes, and an additional $1,000
for burial.
Type of employee: State: Florida;
Source of cash benefit: Florida Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Florida;
Source of cash benefit: Life insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Florida;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Georgia;
Source of cash benefit: Employees Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Georgia;
Source of cash benefit: Group Term Life Insurance;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Georgia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Hawaii;
Source of cash benefit: Employees' Retirement System of the State of
Hawaii;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Hawaii;
Source of cash benefit: Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Hawaii;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Idaho;
Source of cash benefit: Public Employee Retirement System of Idaho;
Lump sum payment: The spouse receives $100,000 in addition to benefits
for general government employees. If there is no spouse, the payment
can go to a dependent child under age 21;
Recurring payment: Same as general government employees.
Type of employee: State: Idaho;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Idaho;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Illinois;
Source of cash benefit: Law Enforcement Officers, Civil Defense
Workers, Civil Air Patrol Members, Paramedics, Firemen, Chaplains, and
State Employees Compensation Act;
Lump sum payment: Same as general government employees.
Type of employee: State: Illinois;
Source of cash benefit: State Employees' Retirement System of
Illinois;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Illinois;
Source of cash benefit: Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Illinois;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Indiana;
Source of cash benefit: Special Death Benefit Fund;
Lump sum payment: The spouse, child, or parent receives $150,000.
Type of employee: State: Indiana;
Source of cash benefit: Retirement;
Lump sum payment: The information was requested but was not received.
Type of employee: State: Indiana;
Source of cash benefit: Group Term Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Indiana;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Iowa;
Source of cash benefit: Public Safety Peace Officers' Retirement,
Accident, and Disability System;
Lump sum payment: The survivor who receives the recurring payment
receives $100,000;
Recurring payment: The spouse receives 50 percent of the employee's
final average compensation, calculated based on the employee's 3
highest years of salary. If there is no spouse, the payment is made to
the children;
if there are no children, the payment is made to a dependent parent.
Retirement benefits are offset by Workers' Compensation benefits.
Type of employee: State: Iowa;
Source of cash benefit: Basic Employee Term Life and Accidental Death
and Dismemberment Coverage;
Lump sum payment: The designated beneficiary receives $40,000.
Type of employee: State: Iowa;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Kansas;
Source of cash benefit: Kansas Police and Firemen's Retirement System;
Lump sum payment: If there is no spouse or child, the designated
beneficiary receives 100 percent of the employee's current annual
salary, less any refundable contributions and interest;
Recurring payment: Same as general government employees.
Type of employee: State: Kansas;
Source of cash benefit: Workers Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Kentucky;
Source of cash benefit: Death gratuity;
Lump sum payment: The spouse, children, or both divide $75,000.
Type of employee: State: Kentucky;
Source of cash benefit: State Police Retirement System;
Lump sum payment: Information was not provided due to ongoing
litigation.
Type of employee: State: Kentucky;
Source of cash benefit: Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Kentucky;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Louisiana;
Source of cash benefit: State Police Pension and Retirement System;
Recurring payment: The spouse receives 75 percent of the employee's
salary at the time of death. If there is no spouse but there is a
minor child, the child receives the spouse's payment. The spouse's
payment continues until remarriage or death. The payment to the child
continues until age 18 or, if a student, 23.
Type of employee: State: Louisiana;
Source of cash benefit: Basic Term Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Louisiana;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Maine;
Source of cash benefit: Death gratuity;
Lump sum payment: The spouse, children, or both divide $50,000. If
there is no spouse or child, the employee's parents receive the
payment.
Type of employee: State: Maine;
Source of cash benefit: Maine State Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Maine;
Source of cash benefit: Employee Life Insurance and Accidental Death
and Dismemberment Coverage;
Lump sum payment: Same as general government employees.
Type of employee: State: Maine;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Maryland;
Source of cash benefit: Death gratuity;
Lump sum payment: The spouse, child, dependent parent, or estate
receives $50,000. The value of the payment is adjusted annually using
the Consumer Price Index. Additionally, funeral expenses not to exceed
$10,000 are paid to the survivor. This benefit is reduced by the
amount provided through Workers' Compensation. An additional $50,000
is paid to the spouse, child, or dependent parent through the same
source that provides the death gratuity for general government
employees.
Type of employee: State: Maryland;
Source of cash benefit: State Police Retirement System of the State of
Maryland;
Lump sum payment: The designated beneficiary receives a return of the
employee's contributions to the retirement system and accrued interest. In addition, if there is no spouse, child, or dependent parent, the designated beneficiary receives 100 percent of the employee's salary at the time of death;
Recurring payment: The spouse receives two-thirds of the employee's
final average salary. If there is no spouse, the payment goes to a
child under age 18 or dependent parent.
Type of employee: State: Maryland;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Massachusetts;
Source of cash benefit: State Employees Retirement System;
Lump sum payment: In addition to a return of the employee's
contributions to the retirement system, the spouse receives $100,000.
If there is no spouse, children receive the payment;
if there are no children, a parent receives the payment;
Recurring payment: The spouse receives the amount of salary the
employee would have earned had the employee continued in service in
his or her position, adjusted according to any salary increases granted
for the position. The portion that is immediately payable is equal to
the maximum salary of the position. If the spouse dies, children
receive 72 percent of the pension that the spouse had been receiving
and an additional $312 per year until age 18 or, if full-time students,
21.
Type of employee: State: Massachusetts;
Source of cash benefit: Basic Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Massachusetts;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Michigan;
Source of cash benefit: Public Safety Officers Benefit Act;
Lump sum payment: The spouse, dependent, or estate of the employee
receives $25,000.
Type of employee: State: Michigan;
Source of cash benefit: State Police Retirement System;
Lump sum payment: If there are no dependents, then the higher of the
employee's contributions to the retirement system, plus interest, and
$1,500 is paid to the employee's estate. Additionally, burial expenses
not to exceed $1,500 are paid;
Recurring payment: The spouse receives 60 percent of the employee's
final average compensation, calculated based on the last 2 years of
service. If there are children, the spouse receives the spousal
benefit and each child receives $100 per month. If there is no spouse,
then payment to spouse is divided among children. Payments to a child
stop when the child reaches age 18. The sum of the recurring payments
through the Retirement System and Workers' Compensation is not to
exceed the employee's average salary in the last 2 years of service.
Type of employee: State: Michigan;
Source of cash benefit: Group Life Insurance and Accidental Duty Death
Benefits;
Lump sum payment: Same as general government employees.
Type of employee: State: Michigan;
Source of cash benefit: Workers' Disability Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Minnesota;
Source of cash benefit: State Patrol Retirement Plan;
Lump sum payment: If no dependents are eligible for the recurring
payment, the designated beneficiary receives a return of the
employee's contribution to the retirement system, plus 6 percent
interest;
Recurring payment: The spouse receives a lifetime benefit equal to 50
percent of the average of the employee's 5 highest years of salary. A
dependent child under age 18 or, if a full-time student, 22, receives
10 percent of the employee's average salary, up to a maximum of 70
percent of the employee's average salary for the family. An additional
$20 per month is payable to each dependent child.
Type of employee: State: Minnesota;
Source of cash benefit: Basic Life Coverage and Accidental Death and
Dismemberment Coverage;
Lump sum payment: Same as general government employees.
Type of employee: State: Minnesota;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Mississippi;
Source of cash benefit: Mississippi Highway Safety Patrol Retirement
System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Mississippi;
Source of cash benefit: Life Insurance and Accidental Death and
Dismemberment Coverage;
Lump sum payment: Same as general government employees.
Type of employee: State: Mississippi;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Missouri;
Source of cash benefit: Transportation Department and State Highway
Patrol Retirement System;
Recurring payment: The minimum benefit is 50 percent of the employee's
final average compensation. If the employee had more than 5 years of
service, the spouse receives the retirement benefit that the employee
would have received had he or she been of normal retirement age and
retired on the day he or she died and elected the "Option 1" benefit.
If there is no spouse but there are children, the children divide 80
percent of the employee's accrued monthly benefit, calculated as if
the employee were of normal retirement age and retired on the day he
or she died. If the employee had between 3 and 5 years of service, then
the employee's spouse or child under age 21 receives 25 percent of the
employee's accrued monthly benefit calculated as if the employee were
of normal retirement age and retired on the day the employee died.
Type of employee: State: Missouri;
Source of cash benefit: Basic Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Missouri;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Montana;
Source of cash benefit: Highway Patrol Officers' Retirement System;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the designated beneficiary receives the employee's
accumulated contributions to the retirement system;
Recurring payment: The spouse receives 50 percent of the employee's
highest average compensation. If there is no spouse, a dependent child
receives the payment until age 18 or, if a full-time student, 24. The
highest average compensation is calculated based on the employee's
highest salary for 36 consecutive months.
Type of employee: State: Montana;
Source of cash benefit: Life Insurance Plan;
Lump sum payment: Same as general government employees.
Type of employee: State: Montana;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Nebraska;
Source of cash benefit: Nebraska State Patrol Retirement System;
Lump sum payment: If no benefits are paid to the spouse or child of an
employee, then the designated beneficiary receives a return of the
employee's contributions to the retirement system, plus regular
interest;
Recurring payment: A spouse with no children receives 75 percent of
the officer's annuity, calculated as if the officer retired due to a
disability. The payment to the spouse continues until the spouse
remarries or dies. A spouse with dependent children under the age of
19 receives 100 percent of the officer's annuity. The amount of the
payment decreases to 75 percent when the youngest child reaches age
19. If there is no spouse, then dependent children under the age of 19
divide 75 percent of the officer's annuity. The amount of the
officer's annuity is 50 percent of the officer's monthly compensation
if the officer had less than 17 years of service and 3 percent of the
officer's final monthly compensation multiplied by the number of years
of service, not to exceed 75 percent of final average monthly
compensation, for an officer with at least 17 years of service. Final
average monthly compensation is calculated based on the officer's 3
highest years of earnings.
Type of employee: State: Nebraska;
Source of cash benefit: Basic Non-Contributory Life Insurance;
Lump sum payment: The designated beneficiary receives $30,000.
Type of employee: State: Nebraska;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Nevada;
Source of cash benefit: Public Employees' Retirement System of Nevada;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Nevada;
Source of cash benefit: Life Insurance and Accidental Death and
Dismemberment Insurance;
Lump sum payment: The designated beneficiary receives $60,000.
Type of employee: State: Nevada;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: New Hampshire;
Source of cash benefit: New Hampshire Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Benefits are the same as those for general
government employees, except that the payment equals 50 percent of the
employee's salary at the time of death.
Type of employee: State: New Hampshire;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: New Jersey;
Source of cash benefit: State of New Jersey State Police Retirement
System;
Lump sum payment: If no beneficiary is eligible for the recurring
payment, the employee's contributions to the retirement system are paid
to the designated beneficiary;
Recurring payment: The spouse receives 70 percent of the employee's
final salary until remarriage or death. If there is no spouse, one,
two, or three children receive 20, 35, or 50 percent of the employee's
final compensation, respectively. Payments stop when children reach age
18 or, if full-time students, 24.
Type of employee: State: New Jersey;
Source of cash benefit: Noncontributory Group Life Insurance;
Lump sum payment: The designated beneficiary receives 350 percent of
the employee's final salary as a lump sum or recurring payment;
Recurring payment: The designated beneficiary receives 350 percent of
the employee's final salary as a lump sum or recurring payment.
Type of employee: State: New Jersey;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: New Mexico;
Source of cash benefit: Peace Officers' Survivors Supplemental
Benefits;
Lump sum payment: The spouse, child, or parent receives $50,000.
Type of employee: State: New Mexico;
Source of cash benefit: Public Employees Retirement Association of New
Mexico;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: New Mexico;
Source of cash benefit: Basic Term Life Insurance;
Lump sum payment: The designated beneficiary receives $130,000.
Type of employee: State: New Mexico;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: New York;
Source of cash benefit: New York State and Local Police and Fire
Retirement System (Tier 2);
Lump sum payment: If the designated beneficiary is not eligible for
the recurring payment, he or she receives three times the employee's
salary earned during the last 12 months of service, rounded to the next
$1,000;
Recurring payment: The eligible beneficiary receives 50 percent of the
employee's final average salary, less any Workers' Compensation
benefit, paid in the following order: spouse, for life;
minor children until the last child reaches age 18 or, if a full-time
student, 23;
or a dependent parent, for life. If the beneficiary is the spouse, the
spouse also receives a payment equal to the salary the employee would
have earned in his or her next highest grade step, reduced by the
benefit described above and the Social Security benefit.
Type of employee: State: New York;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: North Carolina;
Source of cash benefit: Law Enforcement Officers', Firemen's, Rescue
Squad Workers' and Civil Air Patrol Members' Death Benefits Act;
Lump sum payment: The spouse, child, parent, or estate receives
$50,000.
Type of employee: State: North Carolina;
Source of cash benefit: Teachers' and State Employees' Retirement
System for State Law Enforcement Officers;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: North Carolina;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: North Dakota;
Source of cash benefit: North Dakota Highway Patrol Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: If the employee had more than 3 years of service
and was married, the spouse may choose to receive one of the following
options: a lump sum payment of the employee's account balance;
60 monthly payments equal to what the employee would have received as
a normal retirement benefit, calculated based on the employee's final
average salary, credited service, and a benefit multiplier;
or monthly payments of one-half of the employee's normal retirement
benefit for the spouse's lifetime.
Type of employee: State: North Dakota;
Source of cash benefit: Basic Life Insurance, Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: North Dakota;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Ohio;
Source of cash benefit: Ohio Public Safety Officers Death Fund
Benefit;
Recurring payment: Eligible survivors, including the spouse and
dependent children under age 18 or, if students, 22, divide an amount
equal to the employee's monthly base pay, offset by the benefits
provided through the retirement system. The benefits are payable until
the employee would have qualified for retirement.
Type of employee: State: Ohio;
Source of cash benefit: Highway Patrol Retirement System;
Recurring payment: If the employee was eligible for retirement, the
spouse is eligible for the greater of 50 percent of the employee's
retirement payment or $900 per month. If the employee was not eligible
for retirement, the spouse receives $900 per month and dependent
children receive $150 per month until age 18 or, if students in
certain qualified programs, 23.
Type of employee: State: Ohio;
Source of cash benefit: Basic Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Ohio;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Oklahoma;
Source of cash benefit: Oklahoma Law Enforcement Retirement System;
Lump sum payment: The designated beneficiary receives $5,000;
Recurring payment: The spouse or the person having custody of a child
under age 18 or, if a full-time student, 22, receives a monthly
payment equal to 2.5 percent multiplied by 20 years of service,
regardless of the employee's actual years of service, multiplied by
the salary the employee would have received after 20 years of service
based on statutory salary schedules in effect on the employee's date
of death. Additionally, if there is a spouse and one or more children
under age 18 or, if full-time students, 22, they receive $400 per
month as long as the spouse is alive and until the children reach age
18 or, if full-time students, 22.
Type of employee: State: Oklahoma;
Source of cash benefit: HealthChoice Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Oklahoma;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Oregon;
Source of cash benefit: Oregon Public Employees Retirement System[B];
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Oregon;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Pennsylvania;
Source of cash benefit: Act 101 Death Benefits;
Lump sum payment: The spouse, child, or parent receives $50,000,
adjusted annually for inflation based on the Consumer Price Index. The
benefit amount for fiscal year 2003-2004 is $62,036.
Type of employee: State: Pennsylvania;
Source of cash benefit: State Employees' Retirement System;
Lump sum payment: Same as general government employees, except the
designated beneficiary of an employee with more than 5 years of service
may elect to receive the payment as a recurring payment if the present
value is greater than $5,000.
Type of employee: State: Pennsylvania;
Source of cash benefit: Employee Term Life Coverage;
Lump sum payment: The designated beneficiary receives an amount equal
to the lesser of the employee's annual salary, rounded to the nearest
$1,000, and $40,000.
Type of employee: State: Pennsylvania;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Rhode Island;
Source of cash benefit: Relief of Injured and Deceased Fire Fighters
and Police Officers;
Lump sum payment: The spouse receives a payment equal to 40 percent of
the federal benefits for law enforcement officers and firefighters
killed in the line of duty. If there is no spouse, the payment is made
to a child or, if there is no child, to a dependent parent.
Type of employee: State: Rhode Island;
Source of cash benefit: State Police Retirement Program;
Recurring payment: The employee's dependent relatives receive 75
percent of the employee's annual salary.
Type of employee: State: South Carolina;
Source of cash benefit: South Carolina Police Officers Retirement
System;
Lump sum payment: The designated beneficiary receives the greater of a
return of the employee's contributions to the retirement system, plus
accrued interest, and $1,000. If the employee had 5 or more years of
earned service and was age 55, or had 15 years of service, the
designated beneficiary can elect a recurring payment in lieu of the
lump sum payment, equal to the payment that the employee would have
received had the employee retired on the day he or she died and
elected a reduced retirement allowance. For the purposes of the
benefit calculation, an employee under age 50 with less than 25 years
of service is assumed to be 50 years of age;
Recurring payment: The spouse receives 50 percent of the employee's
monthly earnable compensation. If there is no spouse, the payment is
made to the employee's children under age 18 or a surviving parent.
Type of employee: State: South Carolina;
Source of cash benefit: Active Membership Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: South Carolina;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: South Dakota;
Source of cash benefit: South Dakota Retirement System Class B Public
Safety;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees, except the
retirement factor used to calculate the recurring payment is higher
for employees in high-risk occupations.
Type of employee: State: South Dakota;
Source of cash benefit: Group Term Life Plan Basic Coverage;
Lump sum payment: Same as general government employees.
Type of employee: State: South Dakota;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Tennessee;
Source of cash benefit: Tennessee Consolidated Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Tennessee;
Source of cash benefit: Basic Group Term Life and Special Accident
Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Tennessee;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Texas;
Source of cash benefit: Financial Assistance to Survivors of Certain
Law Enforcement Officers, Fire Fighters, and Others ("Chapter 615");
Lump sum payment: A spouse, child, or parent receives $250,000.
Additionally, if the spouse or child is not qualified for an annuity
under the retirement plan, he or she receives $6,000 for funeral
expenses;
Recurring payment: Children receive monthly benefits until age 18;
one child receives $200, two children divide $300, and three or more
children divide $400. Additionally, if the spouse or child is not
qualified for an annuity under the retirement plan, he or she receives
monthly payments equal to the greater of the amount the employee would
have received had he or she retired in the month in which he or she
died or the minimum recurring payment the employee would have received
had he or she been employed by the state for 10 years and paid the
lowest salary for the position and had been eligible to retire under
the retirement system.
Type of employee: State: Texas;
Source of cash benefit: Employees Retirement System of Texas;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees, except if the
employee had more than 20 years of service, the retirement factor is
2.8.
Type of employee: State: Texas;
Source of cash benefit: Basic Group Term Life Insurance;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Texas;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Utah;
Source of cash benefit: Public Safety Noncontributory Retirement
System;
Lump sum payment: If the employee had less than 20 years of service,
the spouse receives $1,000, in addition to the recurring payment. If
there is no spouse, the designated beneficiary receives a return of
the employee's contributions to the retirement plan;
Recurring payment: If the employee had less than 20 years of service,
the spouse receives 30 percent of the employee's final average monthly
salary, in addition to the lump sum payment. If the employee had more
than 20 years of service, the employee is considered to have retired,
and the spouse receives 65 percent of the employee's retirement
benefit, calculated based on the employee's final average salary,
years of service, and a retirement factor.
Type of employee: State: Utah;
Source of cash benefit: Group Term Life and Group Accident Plan;
Lump sum payment: Same as general government employees.
Type of employee: State: Utah;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Vermont;
Source of cash benefit: Vermont State Retirement System Group C;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees, except the
spouse receives a minimum benefit of 35 percent of the employee's
final average compensation.
Type of employee: State: Vermont;
Source of cash benefit: Life Insurance and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Vermont;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Virginia;
Source of cash benefit: State Police Officers' Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Virginia;
Source of cash benefit: Basic Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Virginia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Washington;
Source of cash benefit: Washington State Patrol Retirement System Plan
2;
Lump sum payment: Same as general government employees, except if the
employee had more than 10 years of service, the spouse or guardian of
minor children receives either 150 percent of the employee's
contributions to the retirement system and accumulated interest or the
recurring payment;
Recurring payment: Same as general government employees.
Type of employee: State: Washington;
Source of cash benefit: Basic Term Life Insurance and Accidental Death
and Dismemberment Insurance for Employees;
Lump sum payment: Same as general government employees.
Type of employee: State: Washington;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: West Virginia;
Source of cash benefit: West Virginia State Police Retirement System;
Recurring payment: The spouse receives a monthly benefit equal to the
greater of 70 percent of the employee's annual salary and $6,000.
Additionally, each dependent child receives $100 per month.
Type of employee: State: West Virginia;
Source of cash benefit: Basic Life Insurance and Basic Accidental
Death and Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: West Virginia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Wisconsin;
Source of cash benefit: Wisconsin Retirement System;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: State: Wisconsin;
Source of cash benefit: Wisconsin Public Employers Group Life
Insurance Program;
Lump sum payment: Same as general government employees.
Type of employee: State: Wisconsin;
Source of cash benefit: Worker's Compensation;
Lump sum payment: Same as general government employees, except that
there is an additional amount equal to 75 percent of the primary death
benefit, with a minimum of $50,000 paid to individuals who were wholly
dependent on the employee's earnings. If there are more than four
persons wholly dependent on the employee, an additional $2,000 is paid
for each dependent in excess of four;
Recurring payment: Same as general government employees.
Type of employee: State: Wyoming;
Source of cash benefit: Wyoming State Highway Patrol, Game and Fish
Warden and Criminal Investigator Retirement Program;
Recurring payment: The spouse receives 50 percent of the employee's
final actual salary. Each unmarried child under the age of 18 receives
5 percent of the employee's final actual salary. The total benefits to
the family are not to exceed 100 percent of the employee's final
actual salary.
Type of employee: State: Wyoming;
Source of cash benefit: Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: State: Wyoming;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees;
Recurring payment: Same as general government employees.
Type of employee: District of Columbia;
Source of cash benefit: Police and Firefighters Retirement and
Disability;
Lump sum payment: Any survivor who received at least 50 percent of
support from the employee receives a lump sum payment of $50,000. If
there are multiple survivors, the payment is divided among the
survivors. Additionally, burial expenses up to $300 are paid;
Recurring payment: The spouse receives 100 percent of the employee's
final salary. If there is no spouse or the spouse dies or remarries,
the unmarried children under age 18 or, if full-time students, 22,
divide 75 percent of the average of the highest 3 years of
compensation.
Type of employee: District of Columbia;
Source of cash benefit: DC Employees' Group Life Insurance;
Lump sum payment: Same as general government employees.
Type of employee: City: Chicago;
Source of cash benefit: Law Enforcement Officers, Civil Defense
Workers, Civil Air Patrol Members, Paramedics, Firemen, Chaplains, and
State Employees Compensation Act;
Lump sum payment: The designated beneficiary receives a payment
adjusted annually by the Consumer Price Index. In 2004, the payment is
$262,405. Additionally, the spouse or estate is paid $10,000 for
burial.
Type of employee: City: Chicago;
Source of cash benefit: Firemen's Annuity and Benefit Fund of Chicago,
Policemen's Annuity and Benefit Fund of Chicago;
Recurring payment: The spouse receives a benefit equal to 75 percent of
the employee's final annual salary for life. A minor child receives an
amount equal to 10 percent of the final annual salary;
the total family benefits cannot exceed 100 percent of the salary.
Type of employee: City: Chicago;
Source of cash benefit: Basic Life Benefit and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: City: Chicago;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: Dallas;
Source of cash benefit: Dallas Police and Fire Pension System;
Recurring payment: The eligible spouse receives 50 percent of the
employee's accrued pension benefit based on actual years of pension
service or 20 years of pension service, whichever is greater.
Type of employee: City: Dallas;
Source of cash benefit: Standard Insurance Company;
Lump sum payment: Same as general government employees.
Type of employee: City: Dallas;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: Houston;
Source of cash benefit: Houston Firefighters' Relief and Retirement
Fund, Houston Police Officers' Pension System;
Lump sum payment: The eligible spouse or other dependents receive
$5,000;
Recurring payment: Same as general government employees, plus an
additional amount of $150 per month.
Type of employee: City: Houston;
Source of cash benefit: Basic Life Insurance and Occupational Death
Benefit;
Lump sum payment: Same as general government employees.
Type of employee: City: Houston;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: Los Angeles;
Source of cash benefit: Los Angeles Fire and Police Pension Plan;
Recurring payment: The qualified spouse or qualified domestic partner
receives a monthly payment equal to 75 percent of the employee's final
average salary for life. The final average salary is the monthly
average salary received during the last 12 consecutive months of
service. If there is one minor or dependent child, an additional 25
percent of the payment will be provided to the qualified survivor;
40 percent, if there are two minor or dependent children;
and 50 percent, if there are three or more minor or dependent
children.
Type of employee: City: Los Angeles;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: New York;
Source of cash benefit: Death gratuity;
Lump sum payment: Same as general government employees.
Type of employee: City: New York;
Source of cash benefit: New York City Police Pension Fund, New York
City Fire Department Pension Fund;
Recurring payment: Same as general government employees.
Type of employee: City: New York;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: Philadelphia;
Source of cash benefit: City of Philadelphia Public Employees
Retirement System;
Recurring payment: Same as general government employees.
Type of employee: City: Philadelphia;
Source of cash benefit: Life insurance;
Lump sum payment: Information was requested but not received.
Type of employee: City: Philadelphia;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: Phoenix;
Source of cash benefit: Public Safety Personnel Retirement System;
Recurring payment: The eligible spouse receives 100 percent of the
employee's average monthly benefit compensation, less any amount
payable for an eligible child.
Type of employee: City: Phoenix;
Source of cash benefit: Basic Life Insurance, Basic Accidental Death
and Dismemberment Insurance, and Occupational Accidental Death
Insurance;
Lump sum payment: The designated beneficiary receives two times the
employee's basic annual salary, rounded up to the next higher $1,000,
plus $100,000.
Type of employee: City: Phoenix;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: San Antonio;
Source of cash benefit: Retirement;
Recurring payment: The benefits are determined through negotiated
collective bargaining agreements.
Type of employee: City: San Antonio;
Source of cash benefit: Basic Term Life and Accidental Death and
Dismemberment Coverage;
Lump sum payment: Same as general government employees.
Type of employee: City: San Antonio;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Type of employee: City: San Diego;
Source of cash benefit: San Diego City Employees' Retirement System;
Recurring payment: Same as general government employees.
Type of employee: City: San Diego;
Source of cash benefit: Basic Term Life and Accidental Death and
Dismemberment Insurance;
Lump sum payment: Same as general government employees.
Type of employee: City: San Diego;
Source of cash benefit: Workers' Compensation;
Lump sum payment: Same as general government employees.
Source: GAO's analysis of military and federal, state, and city
government data.
[A] Benefits from the Public Safety Officers' Benefits Act may apply to
federal, state, and local law enforcement officers and firefighters;
members of public rescue squads and ambulance crews;
Federal Emergency Management Agency personnel;
and emergency management and civil defense agency employees.
[B] According to a state official, the Oregon Public Employees
Retirement System covers the largest number of people. Employees hired
after August 28, 2003, are covered under the Oregon Public Service
Retirement Plan.
[End of table]
[End of section]
Appendix V: GAO Contact and Staff Acknowledgments:
GAO Contact:
Jack E. Edwards (202) 512-8246:
Acknowledgments:
In addition to the individual named above, Mark B. Dowling, Joel I.
Grossman, Barbara L. Joyce, Marie A. Mak, Hilary L. Murrish, Cheryl A.
Weissman, and Greg H. Wilmoth made key contributions to this report.
(350442):
FOOTNOTES
[1] P.L. No. 108-136, Sec. 647.
[2] Social Security benefits are available to all participants in the
Old Age, Survivors, and Disability Insurance program.
[3] See U.S. General Accounting Office, Military Personnel: Active Duty
Benefits Reflect Changing Demographics, but Opportunities Exist to
Improve, GAO-02-935 (Washington, D.C.: Sept. 18, 2002).
[4] P.L. No. 108-121.
[5] SAG Corporation. Review of Military Death Benefits Final Report. A
special report prepared at the request of the Department of Defense.
April 2004.
[6] The payments reflect current month values and do not account for
cost-of-living adjustments.
[7] We described two programs with recurring payments for the military-
-Survivor Benefit Plan and Dependency and Indemnity Compensation--and
two types of programs for the civilian government entities--retirement
plans and workers' compensation. In general, recurring payments are
provided only if there are dependents.
[8] 42 U.S.C. 3796 et. seq.
[9] See 26 U.S.C. 3121(m).
[10] See U.S. General Accounting Office, Social Security: Issues
Relating to Noncoverage of Public Employees, GAO-03-710T (Washington,
D.C.: May 1, 2003).
[11] See GAO-02-935.
[12] A line of duty determination is generally conducted for a
servicemember who dies or sustains an illness, injury, or disease
either while absent from duty or due to his or her own misconduct
(e.g., drunk driving and suicide). If it is determined that the death
did not occur in the line of duty, the servicemember's survivor stands
to lose some benefits (e.g., Survivor Benefits Plan benefits). In this
report, we assume that a servicemember or civilian government employee
would be eligible to receive the described benefits.
[13] 42 U.S.C. 3796 et. seq. Benefits apply to federal, state, and
local law enforcement officers and firefighters; members of public
rescue squads and ambulance crews; Federal Emergency Management Agency
personnel; and emergency management and civil defense agency employees.
Federal Emergency Management Agency personnel must be performing
official, hazardous duties related to a declared major disaster or
emergency to qualify.
[14] The servicemember or civilian government employee must have at
least 6 credits of earnings during the last 13 quarters to be eligible
for Social Security benefits.
[15] The program pays for itself except in times of war when the
government may contribute an "Extra Hazards" cost. According to 38
U.S.C., Sec. 1969(b), this cost is determined by the Secretary of
Veterans' Affairs based on the number of deaths above those that would
have occurred under peacetime conditions.
[16] The servicemember and the government employee would have to be the
same age (born within the same month and year), start working at the
same time, earn exactly the same amount every year, and die at the same
time in the same year.
[17] National Defense Authorization Act for Fiscal Year 2004 (P.L. 108-
136, Section 645).
[18] The lump sum through the Federal Employees Retirement System
includes a Basic Death Benefit that is equal to $24,866.19 in calendar
year 2004, and the higher of (1) one-half of the employee's final
salary or (2) one-half of the employee's high-3 salary. Currently, each
federal agency contributes approximately 10.7 percent of most
employees' basic pay to fund recurring payments from the retirement
plan.
[19] We did not address whether there is a linkage between Social
Security coverage and the size of recurring payments for survivors of
state and city government employees.
[20] The Social Security lump sum and recurring payments were not
included in these analyses because the amount of money provided to each
hypothetical family would be identical for each covered entity, if the
deceased employee had the same creditable wage history, regardless of
occupation. Also, determination of Social Security recurring payments
would have required developing and explaining the assumptions needed to
construct a creditable earnings history.
[21] See GAO-02-935.
[22] In 1976, the award amount was set at $50,000. In 1988, it
increased to $100,000 and has risen each subsequent fiscal year in
accordance with the Consumer Price Index. In 2001, the USA Patriot Act
(P.L. 107-56) authorized an increase in the award amount to $250,000.
[23] For example, the Federal Employees' Retirement System covers the
largest group of employees in the federal government.
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