Military Personnel: Survivor Benefits for Servicemembers and	 
Federal, State, and City Government Employees (15-JUL-04,	 
GAO-04-814).							 
                                                                 
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?				 
-------------------------Indexing Terms------------------------- 
REPORTNUM:   GAO-04-814 					        
    ACCNO:   A10928						        
  TITLE:     Military Personnel: Survivor Benefits for Servicemembers 
and Federal, State, and City Government Employees		 
     DATE:   07/15/2004 
  SUBJECT:   Comparative analysis				 
	     Employee benefit plans				 
	     Employee survivors benefits			 
	     Federal employees					 
	     Military personnel 				 
	     Municipal employees				 
	     Social security benefits				 
	     State employees					 

******************************************************************
** This file contains an ASCII representation of the text of a  **
** GAO Product.                                                 **
**                                                              **
** No attempt has been made to display graphic images, although **
** figure captions are reproduced.  Tables are included, but    **
** may not resemble those in the printed version.               **
**                                                              **
** Please see the PDF (Portable Document Format) file, when     **
** available, for a complete electronic file of the printed     **
** document's contents.                                         **
**                                                              **
******************************************************************
GAO-04-814

                 United States Government Accountability Office

                     GAO Report to Congressional Committees

July 2004

MILITARY PERSONNEL

  Survivor Benefits for Servicemembers and Federal, State, and City Government
                                   Employees

                                       a

GAO-04-814

Highlights of GAO-04-814, a report to congressional committees

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?

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 [email protected].

July 2004

MILITARY PERSONNEL

Survivor Benefits for Servicemembers and Federal, State, and City Government
Employees

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.

o  	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.

o  	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.

o  	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.

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 1 4 6

8

19 21

Appendixes                                                             
                Appendix I:             Scope and Methodology              22 
                               Cash Survivor Benefits Provided by the     
               Appendix II:                 Military and                  
                            Government Entities for Employees in General   25 
                               Hypothetical Situations Comparing Cash     
              Appendix III:               Benefits Provided               
                               by the Military and Government Entities     59 
                            Cash Survivor Benefits Provided by Government 
              Appendix IV:                    Entities                    
                               for Employees in High-Risk Occupations     101 
                Appendix V:     GAO Contact and Staff Acknowledgments     122 

Tables Table 1:

Table 2:

Table 3:

Table 4: Table 5:

Table 6:

Overview of the Type and Amount of Lump Sum Payments
Provided by the Military and Civilian Government
Entities 10
Overview of the Type and Amount of Recurring Payments
Provided by the Military and Civilian Government
Entities 13
Hypothetical Situations Comparing Non-Social Security
Cash Benefits Provided by the Military and Civilian
Government Entities 16
Summaryof Noncash BenefitsProvided by the Military and
Civilian Government Entities 18
Summary of Supplemental Cash Benefits Provided by
Civilian Government Entities for Employees in Selected
High-Risk Occupations 20
Federal Departments and Agencies Contacted during
Our Review 23

Contents

Table 7:	Cash Survivor Benefits Provided by the Military and Civilian
Government Entities 25

Table 8:	Hypothetical Situations Comparing Cash Payments Provided by the
Military and Civilian Government Entities for Employees in General 60

Table 9:	Cash Survivor Benefits Provided by Civilian Government Entities
for Employees in High-Risk Occupations 101

Abbreviations

DIC Dependency and Indemnity Compensation
DOD Department of Defense
PSOB Public Safety Officers' Benefits
SBP Survivor Benefit Plan

This is a work of the U.S. government and is not subject to copyright
protection in the United States. It may be reproduced and distributed in
its entirety without further permission from GAO. However, because this
work may contain copyrighted images or other material, permission from the
copyright holder may be necessary if you wish to reproduce this material
separately.

A

United States Government Accountability Office Washington, D.C. 20548

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."1 In addition to offering expressions of gratitude,
the government offers a variety of benefits, including Social Security
benefits,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.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.4

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.

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.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

5 SAG Corporation. Review of Military Death Benefits Final Report. A
special report prepared at the request of the Department of Defense. April
2004.

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.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.

6 The payments reflect current month values and do not account for
cost-of-living adjustments.

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.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 onehalf 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.

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.

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.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.

8 42 U.S.C. 3796 et. seq.

Background	Servicemembers are entitled to Social Security benefits, just
like the vast majority of U.S. workers.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.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.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.12

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.

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.13 State and city governments may provide other supplemental
benefits to the survivors of deceased employees who work in high-risk
occupations.

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.

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.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.

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.

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,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.

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.

 Table 1: Overview of the Type and Amount of Lump Sum Payments Provided by the
     Military and Civilian Government Entities Civilian government entities

Type of lump                                           
       sum                                                
     payment      Military       Federal       States           Cities        
      Social        $255          $255          $255             $255         
     Security                                             
      Death        $12,000    Up to $10,000 5 states          1 city provides 
     gratuity   (tax-exempt)      (taxable) provide from             $25,000. 
                                            $50,000 to    
                                            $262,405.     

    Burial                   Up to $800 49 states and the            9 cities 
expenses  Up to $6,900  (tax-exempt) District                    provide a 
                                                                      benefit 
             (tax-exempt)                of Columbia provide a    that ranges 
                                                                  from $3,000 
                                        benefit that ranges from  to $6,000.  
                                         $2,000 to $15,000 and   
                                        1 state provides a lump  
                                        sum payment, from which  
                                        burial expenses are to   
                                        be                       
                                                 paid.           

Life insurance Up to $250,000 Basic pay, rounded to the 22 states provide
a flat 4 cities provide a flat (included if the civilian (tax-exempt) next
thousand, plus amount that ranges from amount that ranges from government
entity pays $2,000 (tax-exempt) $2,600 to $80,000, $15,000 to $100,000, a
portion of the 16 states and the District 2 cities provide a premium and
at least of Columbia provide a percentage of basic pay 80 percent of the
percentage of basic pay that is equal to employees participate) that
ranges from 100 to 200 percent, and 1 city

400 percent, and 4 states uses a combination of

use a combination of methods.

methods.

Retirement plan Not applicable Basic Death Benefit of 16 states and the
District Not applicable
(included if the civilian $24,866.19 (for fiscal of Columbia provide a
government entity year 2004) plus lump sum based on the
contributes to the 50 percent of the employee's annual
survivor benefit) employee's final salary or salary, contributions to

high-3 salary if the the retirement plan, or a employee had 18 months flat
amount.b of creditable servicea

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.

aThe 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.

bSome 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.

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.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,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

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).

Federal Employees Compensation Act.18 The rules for determining the
recurring payments for survivors of deceased state and city employees vary
widely but are summarized in table 2.19

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.

 Table 2: Overview of the Type and Amount of Recurring Payments Provided by the
     Military and Civilian Government Entities Civilian government entities

Type of recurring payment Military Federal States Cities

Social Security	Based on earnings in Based on earnings in Based on
earnings in Based on earnings in covered employment covered employment
covered employment covered employment

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.

     Survivor       55 percent of the         Not         Not             Not 
Benefit Plan                           applicable  applicable   applicable 
                servicemember's maximum                           
                monthly retired pay,                              
                offset by                                         
                           DIC                                    

Dependency and Indemnity $967 per month plus $241 Not applicable Not
applicable Not applicable Compensation per month for each child

(tax-exempt)

Civilian government benefits: Administration of these recurring benefits
varies across civilian government entities.

Retirement plan (included if Not applicable 50 percent of the the civilian
government employee's monthly entity contributes to the retirement payment
if survivor benefit) the employee had

                              10 years of servicea

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

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

        Workers'           Not           Up to 75 48 states and      9 cities 
      compensation     applicable      percent of      the      provide 60 to 
(only if the death              the employee's  District of  75 percent of 
         occurs                           salarya   Columbia         the      
    while in the line               (tax-exempt)  provide 45 to employee's    
        of duty)                                                salary. b     
                                                  90 percent of 
                                                       the      
                                                  employee's    
                                                  salary and    
                                                  2 states      
                                                  provide a     
                                                  flat          
                                                    amount.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.

aThe 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.

bSome 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.

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. 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.

o 	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).

o 	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.

o 	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

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.

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

       Hypothetical     Hypothetical      Hypothetical           Hypothetical 
       situation 1:     situation 2:      situation 3:           situation 4: 
          (E-3)               (E-3)             (E-7)             (O-3)       
Years of service: 3  Years of service: Years of service: Years of service: 
                                3                14                         6 
     Income: $31,932a    Income: $34,376   Income: $57,531   Income: $71,315  
      Dependents: 0       Dependents: 2     Dependents: 3     Dependents: 3   

                                    Lump sum

Recurring payment

            Lump sum Recurring Lump sum Recurring Lump sum Recurring

Entity

            payment payment payment payment payment payment payment

      Military $268,900 0 $268,900 $2,390 $268,900 $3,427 $268,900 $3,900

          Federal 112,000 0 121,000 1,718 190,000 3,595 232,000 4,456

States

         High 319,249 1,331b 311,005 5,059 324,205 6,988 348,005 8,162

             Median 51,398 0 55,000 1,952 70,000 3,196 79,000 3,533

                Low 3,500 0 3,500 1,146 3,500 1,274 3,500 1,274

Cities

         High 362,983 1,331b 110,000 5,014 156,000 7,121 184,000 8,270

             Median 81,000 0 40,000 3,165 46,000 4,753 46,000 5,136

                Low 27,580 0 5,000 2,149 5,000 2,327 5,000 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.

aIncome 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.

bThe 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).

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,
cities provide continued health insurance that is wholly orstates, and 717
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.21

21 See GAO-02-935.

Table 4: Summary of Noncash Benefits Provided by the Military and Civilian
Government Entities Civilian government entities Noncash benefit Military
                             Federal States Cities

Continued health insurance coverage (included if the entity pays a portion
of the premium) 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. 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. 17 states allow eligible survivors to
continue health insurance coverage at the same level and cost as
government employees. 7 cities allow eligible survivors to continue health
insurance coverage at the same level and cost as government employees.

     Education    Surviving spouse   Not applicable   5 states            Not 
benefits for     and children                       provide     applicable 
      spouse,    are eligible for up                    education 
children, or     to 45 months                     benefits for 
       botha        of education                    the eligible  
                      benefits.                        spouse,    
                                                      child, or   
                                                        both.     

Military-specific Surviving spouse and     Not         Not             Not 
                     children             applicable  applicable   applicable 
noncash benefits    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.                              

Source: GAO's analysis of military, federal, state, and city data.

aWhile 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.

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.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.

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.

Table 5: Summary of Supplemental Cash Benefits Provided by Civilian
Government Entities for Employees in Selected High-Risk Occupations

                          Civilian government entities

      Supplemental cash       Federal          States            Cities       
          benefits                                          
                           $267,494 is       $267,494 is       $267,494 is    
       Death gratuity      provided           provided          provided      
                            through PSOB    through PSOB      through PSOB    
                           (tax-exempt).  (tax-exempt), and (tax-exempt), and 
                                                  15 states          one city 
                                             provide an        provides an    
                                             additional        additional     
                                          benefit that       benefit equal to 
                                          ranges from               $262,405. 
                                             $25,000 to     
                                              $250,000.     
    Higher life insurance        No       5 states provide  1 city provides a 
    benefits than general                 either a               higher       
    government employees                     higher flat       flat rate.     
(included if the entity                     amount       
    pays a portion of the                 or percentage of  
    premium and at least                       salary.      
      80 percent of the                                     
employees participate)                                   
      Higher retirement          No       22 states provide 5 cities provide  
    benefits than general                         a             a higher      
    government employees                  higher percentage   percentage of   
(included if the entity                       of              salary,      
     contributes to the                           salary or percentage of the 
      survivor benefit)                   percentage of the 
                                             retirement        retirement     
                                              benefit.        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.

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
http://www.gao.gov.

If you or your staff have any questions regarding this report, please
contact me at (202) 512-5559 ([email protected]) or Jack E. Edwards at
(202) 5128246 ([email protected]). Other staff members who made key
contributions to this report are listed in appendix V.

Derek B. Stewart Director, Defense Capabilities and Management

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.1 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.

1For example, the Federal Employees' Retirement System covers the largest
group of employees in the federal government.

                        Appendix I Scope and Methodology

Table 6: Federal Departments and Agencies Contacted during Our Review

Department or agency Organization or office contacted

 Department of Defense Air Force Personnel Accountability Directorate, Casualty
  Matters Division Army Human Resources Command, Casualty and Memorial Affairs
Civilian Personnel Management Service Coast Guard Office of Military Personnel,
  Compensation Division Defense Manpower Data Center Marine Corps Manpower and
 Reserve Affairs, Personal and Family Readiness Division National Guard Bureau

Navy Personnel Command, Casualty Assistance, POW/MIA Affairs, Retired
Activities Division

 Office of the Actuary Office of the Under Secretary of Defense (Personnel and
                  Readiness) Washington Headquarters Services

Department of Homeland Security Human Resources Policy

Department of Justice Bureau of Justice Assistance

    Department of Labor Department of Human Resources Department of Employee
           Compensation Department of State Bureau of Human Resources

Department of Veteran Affairs Office of Servicemembers' Group Life
Insurance

Office of Personnel Management Retirement Policy Division

Social Security Administration	Audit Management and Liaison Staff Office
of the Chief Actuary

Source: GAO.

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.

Appendix I Scope and Methodology

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.

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 Source of cash benefit Lump sum payment Recurring payment

Military

Death gratuity	The designated beneficiary receives $12,000.

Survivor Benefit Plan	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.

Dependency and Indemnity The eligible spouse receives $967 per

Compensation	month, and each minor child receives $241 per month.

Servicemembers' Group Life All members of the uniformed services

Insurance	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.

             Burial expenses Burial costs are not to exceed $6,900.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Federal

Death gratuity	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.

Federal Employees' Retirement Systema

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.

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.

                              Thrift Savings Planb

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.

Federal Employees' Group Life Insurance

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Federal Employees' The designated             The eligible spouse receives 
         Compensation beneficiary receives    
                 Acta          up to $200 for    45 percent of the employee's 
                              terminating the                        pay rate 
                       employee's status as a    and children each receive 15 
                                      federal                        percent, 
                      employee and up to $800 not to exceed a total of 75     
                      for burial              percent of                      
                                    expenses.                   the pay rate. 

State

           Employees'         If no beneficiary is              The spouse or 
Alabama Retirement System  eligible for the                     designated 
                                                                  beneficiary 
                              recurring payment, the    receives a recurring  
                              designated                   payment only if    
                              beneficiary receives the       the employee was 
                              employee's                   eligible to retire 
                                                                          and 
                                   contributions to the still working or had  
                                      retirement system      25 years of      
                              and the total interest        service. The      
                              earned, plus an           recurring payment is  
                                    amount equal to the   50 percent of the   
                                      employee's salary      employee's       
                               in the previous fiscal    retirement benefit,  
                                    year. If the            based on the      
                              employee had less than 1     average of the     
                              year of                   employee's 3 highest  
                              service, the amount is      years of salary,    
                              equal to the               years and months of  
                               employee's salary at the    service, and a     
                                         time of death.    benefit factor.    

Employee Injury Compensation Burial costs are not to exceed $5,000. One
dependent receives 50 percent of

Program	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.

Alaska Public Employees' Retirement System	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.

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.

Basic Life and Accidental Death and The designated beneficiary receives
Dismemberment Insurance $7,000.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation	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.

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.

Arizona Arizona State Retirement System	The designated beneficiary
receives two times the employee'scontributions 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.

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.

Basic Life Insurance and Accidental The designated beneficiary receives
Death and Dismemberment Insurance $24,000.

Workers' Compensation Burial expenses are not   A spouse with no dependent 
                                       to exceed                     children 
                                         $5,000.   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. 

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Arkansas Arkansas Public Employees If no beneficiary is eligible for the
Retirement System recurring payment, the designated beneficiary receives a
return of the employee's contributions to the retirement system and
regular interest.

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.

Basic Group Term Life and Accidental The designated beneficiary receives
Death and Dismemberment Coverage $20,000.

Workers' Compensation Burial expenses are not A spouse with no children    
                                       to exceed receives                     
                                         $6,000. 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. 

California California Public  If the employee dies  If the employee dies a 
                  Employees'     a violent death       violent death,         
              Retirement System        and there is no the spouse receives a  
                                 spouse or child, then       recurring        
                                        the designated  payment equal to 50   
                                  beneficiary receives     percent of the     
                                                     a 
                                         refund of the    employee's final    
                                            employee's    compensation. If    
                                         contributions 
                                   to the retirement       there are children 
                                    system. If the       under the age of 22, 
                                 employee had at least   the payment may be   
                                 20 years of               increased to a     
                                 service, the          maximum of 75 percent  
                                 designated                    of the         
                                 beneficiary           
                                   also receives an       employee's final    
                                    amount equal to        compensation.      
                                   6 months of pay.    

Group Term Life Insurance	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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation	Burial costs are not to exceed $5,000. Dependents
receive payments equal If there are no total or partial to two-thirds of
the employee's dependents, $250,000 is paid to the average weekly
earnings, not to estate of the deceased employee. exceed $145,000 for two
dependents,

or $160,000 for three or more total dependents.

Colorado Public Employees' Retirement If no survivor is eligible for a
recurring Association of Colorado 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.

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.

Basic Life and Accidental Death and The designated beneficiary receives
Dismemberment Insurance $24,000.

          Workers' Compensation Burial costs are not to exceed $7,000.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Connecticut   Death Benefits for State          A spouse with at least one 
                        Employees,                                  dependent 
               State Officers and Members of        child receives a total of 
                            the                                 $100,000 paid 
                     General Assembly          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.          

        Connecticut State If no beneficiary is            If the employee was 
                Employees eligible for the                       eligible for 
Retirement System Tier recurring payment, the   retirement or had at least 
                      IIA designated                              25 years of 
                            beneficiary receives a       service and had been 
                                     return of the          married to his or 
                          employee's contributions her spouse for at least 1  
                                   to the          year, the                  
                          retirement plan, plus 5  spouse receives 50 percent 
                                  percent          of the                     
                                         interest. retirement benefit that    
                                                   the employee               
                                                    would have received under 
                                                                          the 
                                                          "Spouse" option had 
                                                             payments started 
                                                   on the day of the          
                                                   employee's death.          

Workers' Compensation Burial expenses are not Individuals who were         
                                       to exceed dependent on                 
                                         $4,000. the employee's earnings      
                                                 receive                      
                                                 75 percent of the employee's 
                                                                      average 
                                                   weekly after-tax earnings. 

Delaware State Employee's If no beneficiary is      If the employee had at 
            Pension Plan     eligible for the                least 5 years of 
                             recurring payment, the      service, the spouse, 
                             designated                      dependent child, 
                             beneficiary receives a    or dependent parent    
                             lump sum                      receives a         
                                 payment of the     recurring payment equal   
                                   employee's       to three-                 
                             contributions to the             quarters of the 
                             retirement plan          retirement benefit that 
                                and any accrued     the employee would have   
                                   interest.        received,                 
                                                    calculated based on the   
                                                    employee's                
                                                        final average salary, 
                                                            years of service, 
                                                    and a retirement factor.  

Workers' Compensation Burial costs are not to exceed $3,500.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment

Florida Florida Retirement System	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.

Life insurance	The designated beneficiary receives 300 percent of the
employee's salary.

Workers' Compensation	Burial expenses are not to exceed $7,500.

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.

Georgia Employees           If the employee had less   If the employee had 
           Retirement System              than 13 years     at least 13 years 
                              and 4 months of service,     and 4 months of    
                                         the              service, then the   
                              designated beneficiary         designated       
                              receives the              beneficiary receives  
                              employee's contributions  75 percent of the     
                                       to the           retirement benefit    
                              retirement system, plus    the employee would   
                              any accrued                   have received     
                                      interest.         had he or she worked  
                                                            until age 60.     
            Group Term Life   The designated            
               Insurance      beneficiary receives      
                              the equivalent of 18      
                              months salary.            

Workers' Compensation Burial costs are not to exceed $7,500.	Individuals
who were wholly dependent on the employee's earnings receive two-thirds of
the employee's weekly earnings.

Hawaii	Employees' Retirement System of the State of Hawaii

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.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Group Life Insurance	The designated beneficiary receives $26,000.

Workers' Compensation	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.

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.

Idaho	Public Employee Retirement System of Idaho

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.

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.

Basic Life and Accidental Death and The designated beneficiary receives

Dismemberment Insurance	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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation	Burial expenses are not to exceed $6,000.

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.

Illinois   Law Enforcement Officers,          The designated beneficiary 
                        Civil                                    receives a 
            Defense Workers, Civil Air     payment adjusted annually by the 
            Patrol                         
            Members, Paramedics, Firemen,  Consumer Price Index. In 2004,   
                                           the                              
            Chaplains, and State Employees             payment is $262,405. 
                                                          Additionally, the 
            Compensation Act               spouse or estate is paid $10,000 
                                           for                              
                                           burial.                          

State Employees' Retirement System of Illinois

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.

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.

Group Life Insurance	The designated beneficiary receives an amount equal
to the employee's annual basic salary, rounded to the next higher $100.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation Burial expenses are not  The spouse and children, if 
                                       to exceed                         any, 
                                         $4,200.    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.                

  Indiana State Employees' Death Benefit The spouse or child receives $50,000.

Public Employees' Retirement Fund The designated beneficiary receives

of Indiana	the amount in the employee's Annuity Savings Account, which is
equal to the employee's contributions to the retirement plan and accrued
interest.

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.

Group Term Life Insurance	The designated beneficiary receives an amount
equal to the employee's salary, rounded to the next highest $1,000, times
300 percent.

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                                         $6,000.  dependent on the employee's 
                                                       earnings divide 66 2/3 
                                                               percent of the 
                                                    employee's average weekly 
                                                                    wages for 
                                                                   500 weeks. 

Iowa           Iowa Public The designated                If the designated 
        Employees' Retirement beneficiary receives      beneficiary is a sole 
               System         the greater of the       individual, he or she  
                              present value of the            has the         
                                    employee's accrued opportunity to convert 
                                    retirement benefit the lump sum           
                              at the date of death and payment to a recurring 
                                       the result of a        payment.        
                              formula that takes into  
                              account the              
                                employee's accumulated 
                                         contributions 
                                 to the retirement     
                                  system, highest      
                                salary, and years of   
                                      service.         

Basic Employee Term Life and The designated beneficiary receives
Accidental Death and $20,000.
Dismemberment Coverage

Workers' Compensation Burial expenses are not   Eligible dependents divide 
                                       to exceed                   80 percent 
                                         $7,500. 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. 

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment

Kansas Kansas Public Employees Retirement The spouse receives $50,000 and
a The spouse receives a monthly System return of the employee's
contributions benefit based on 50 percent of the to the retirement system
and any employee's final average salary, plus accrued interest. 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.

Basic Life Insurance	The designated beneficiary receives an amount equal
to 150 percent of the employee's annual salary.

Workers Compensation	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.

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.

Kentucky Kentucky Employees Retirement Information was not provided due 
                                                                        to 
            System                        ongoing litigation.              
                                                The designated beneficiary 
            Group Life Insurance                                  receives 
                                          $40,000.                         

Workers' Compensation	The estate is paid $50,000, adjusted annually, from
which burial costs are to be paid. In 2004, the payment is $57,799.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Louisiana Louisiana State Employees' If no survivor is eligible for the
Retirement System recurring payment, the designated beneficiary receives a
return of the employee's contributions to the retirement system.

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.

Basic Term Life and Accidental Death The designated beneficiary receives
and Dismemberment Insurance $10,000.

Workers' Compensation	Burial costs are equal to $7,500. If no survivor is
eligible for the recurring payment, each surviving parent receives
$75,000.

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.

Maine Maine State Retirement System	If no survivor is eligible for the
recurring payment, the designated beneficiary receives a return of the
employee's contributions to the retirement system.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit  Lump sum payment          Recurring payment 
          Employee Life Insurance            The designated 
                    and              beneficiary receives a 
          Accidental Death and      payment equal to two    
                                          times the         
          Dismemberment Coverage  employee's annual salary, 
                                                 rounded to 
                                  the next higher $1,000.   

Workers' Compensation Burial costs not to exceed $4,000 are Individuals
who were wholly paid to the person who pays for the dependent on the
employee's employee's burial, and incidental earnings receive 80 percent
of the compensation of $3,000 is paid to the employee's after-tax average
weekly employee's estate. 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.

Maryland Death gratuity	The spouse, child, or dependent parent receives
$100,000.

Contributory and Non-Contributory If no beneficiary is eligible for the
The spouse may elect a monthly Pension Systems for Employees and recurring
payment, the designated benefit in lieu of the lump sum Teachers of the
State of Maryland beneficiary receives a one-time payment if the spouse is
the sole

payment equal to the employee's primary beneficiary and the employee
annual salary at the time of death was either eligible for retirement at
the plus any employee contributions to the time of death or had at least
25 years retirement system and accumulated of service regardless of age.
The interest. monthly benefit is calculated based on

the employee's years of creditable service and 3 highest years of salary.

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                                         $5,000.  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. 

Massachusetts State Employees Retirement System The designated beneficiary
receives a The spouse receives 72 percent of the return of the employee's
contributions employee's annual compensation. If to the retirement system.
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.

Basic Life and Accidental Death and The designated beneficiary receives
Dismemberment Insurance $10,000.

Workers' Compensation Burial expenses are not to exceed The spouse
receives 66 2/3 percent of $4,000. the employee's weekly compensation
until remarriage.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Michigan	State Employees Retirement System Defined Contribution Plan

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.

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.

Group Life Insurance and Accidental The designated beneficiary receives

Duty Death Benefits	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.

Workers' Disability Burial expenses are        Individuals who were wholly 
          Compensation not to exceed       
                                   $6,000.        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. 

Minnesota General Employees Retirement Plan	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.

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.

Basic Life Coverage and Accidental The amount that the designated

Death and Dismemberment Coverage	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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation	Burial expenses are not to exceed $15,000. If there
are no dependents, then $60,000 is paid to the employee's estate.

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.

Mississippi Public Employees' Retirement System If there are no
dependents, then the A spouse receives 50 percent of the of Mississippi
designated beneficiary receives the employee's average compensation
employee's contributions to the until the spouse's remarriage or death.
retirement system with accrued Additionally, a dependent child under
interest. 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.

Life Insurance and Accidental Death The designated beneficiary receives

and Dismemberment Coverage	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.

Workers' Compensation	Burial expenses are not to exceed $2,000. The spouse
receives an immediate payment of $250, in addition to other compensation
benefits.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment

Missouri      Missouri State  If no beneficiary is    A spouse receives 50 
            Employees Plan 2000    eligible for the            percent of the 
                                recurring payment, the       employee's final 
                                designated              average pay. If there 
                                beneficiary receives a          is no spouse, 
                                return of the           children under age 21 
                                      employee's        receive 50 percent of 
                                 contributions to the          the employee's 
                                retirement system, plus final average pay,    
                                        accrued         divided equally       
                                       interest.        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.  

Basic Life Insurance	The designated beneficiary receives a The designated
beneficiary receives a payment equal to three times the payment equal to
three times the employee's annual salary and can employee's annual salary
and can choose a lump sum or recurring choose a lump sum or recurring
payment. payment.

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                                         $5,000.  dependent on the employee's 
                                                       earnings divide 66 2/3 
                                                               percent of the 
                                                    employee's average weekly 
                                                                    earnings. 

Montana Public Employees' Retirement System	The designated beneficiary
receives a A designated beneficiary may elect a return of the employee's
accumulated recurring payment in lieu of the lump contributions to the
retirement system sum payment if the employee had with interest and an
amount equal to completed at least 5 years of service. one-twelfth of the
employee's The payment is based on the compensation multiplied by the
employee's early retirement benefit. 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.

Life Insurance Plan	The designated beneficiary receives $14,000.

            Workers' Compensation  Burial expenses are   The spouse and       
                                      not to exceed      dependent children   
                                      $4,000. If the     under the age of 18  
                                    employee leaves no     or, if full-time   
                                   dependents, then the         students, 22, 
                                        employee's             receive 66 2/3 
                                                                   percent of 
                                     parents receive        the employee's    
                                         $3,000.                wages.        
Nebraska       State Employees If the designated       If the designated   
                Retirement System beneficiary is not the  beneficiary is the  
               of the State of    employee's spouse, he   employee's spouse,  
                Nebraska Cash             or she            he or she may     
               Balance Benefit         receives the       elect the lump sum  
                                      employee's and         payment or a     
                                  employer's portions of  recurring payment.  
                                  the employee's            The recurring     
                                  cash balance account        payment is      
                                  as a lump sum          calculated as if the 
                                   payment. The spouse   employee retired and 
                                      may elect the      selected a joint     
                                  lump sum payment or a      and survivor     
                                        recurring              annuity.       
                                         payment.        

Basic Non-Contributory Life Insurance	The designated beneficiary receives
$20,000.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation	Burial expenses are not to exceed $6,000.

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.

Nevada Public Employees' Retirement System A spouse may elect to receive a
return of Nevada of the employee's and employer's contributions to the
retirement plan in lieu of a 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.

Life Insurance and Accidental Death The designated beneficiary receives
and Dismemberment Insurance $40,000.

Workers' Compensation Burial expenses are not   The spouse receives 66 2/3 
                                       to exceed                   percent of 
                                         $5,000. 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. 

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment

New Hampshire New Hampshire Retirement System The designated beneficiary
receives The spouse, dependent child under the employee's contributions to
the age 18, or dependent parent receives retirement plan. If the
designated 50 percent of the employee's final beneficiary is not eligible
for a average compensation. The payment recurring payment, then he or she
stops with remarriage or when the receives a payment equivalent to the
recipient reaches age 18, if a child. employee's last annual salary. 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.

Workers' Compensation	Burial expenses are not to exceed $5,000.

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.

New Jersey Public Employees' Retirement System If there is no beneficiary
eligible to The spouse, with or without children, receive the recurring
payment, the receives 50 percent of the employee's designated beneficiary
receives a final salary. If there is no spouse, one, return of the
employee's contributions two, or three children receive 20, 35, to the
retirement system. or 50 percent of the employee's final salary,
respectively. Payments stop when the spouse remarries or the child reaches
age 18.

Noncontributory Group Life Insurance	The designated beneficiary receives
The designated beneficiary receives 150 percent of the employee's final
150 percent of the employee's final salary as a lump sum or recurring
salary as a lump sum or recurring payment. payment.

Workers' Compensation Burial costs are not to exceed $3,500.	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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

New Mexico Public Employees Retirement The designated beneficiary receives 
               Association of New Mexico        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. 

Basic Term Life Insurance	The designated beneficiary receives $80,000.

Workers' Compensation Burial expenses are    Eligible beneficiaries divide 
                               not to exceed 
                                     $7,500. 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. 

New York Accidental Death Benefit            A spouse, child, or the    
                                                employee's                 
                                                estate receives $50,000.   
                 Survivor's Benefit Program for The designated beneficiary 
                                          State                   receives 
            Employees                           $2,000.                    

New York State and Local Employees' If no beneficiary is eligible for the
The spouse receives 50 percent of the

Retirement System (Tier 4)	recurring payment, then the employee's wages
during the last year designated beneficiary receives a of active service
until remarriage. If payment equal to the employee's there is no spouse,
then a dependent salary multiplied by his or her years of child under age
25, a dependent service, not to exceed 3 years of parent, or other
dependent receives salary. Additionally, the designated the payment, in
that order; the beneficiary receives a return of the payment is divided
equally among employee's contributions to the beneficiaries if there are
multiple retirement system. beneficiaries in any one category.

Workers' Compensation	Burial expenses are not to exceed The spouse,
dependent children, or $5,000 (up to $6,000 in metropolitan both divide 66
2/3 percent of the New York counties). If there is no employee's average
weekly wages. beneficiary eligible to receive the recurring payment, then
the parents or the estate of the employee receives $50,000.

North Carolina Teachers' and State The designated beneficiary receives a 
                  Employees'          
                  Retirement System                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. 

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                                         $3,500.  dependent on the employee's 
                                                       earnings divide 66 2/3 
                                                               percent of the 
                                                 employee's average weekly    
                                                 wages.                       

North Dakota North Dakota Public Employees If the employee had less than 3
years Retirement System of experience or had 3 years of service and was
single, the designated beneficiary receives the employee's account
balance.

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.

Basic Life Insurance, Accidental Death The designated beneficiary receives
and Dismemberment Insurance $2,600.

Workers' Compensation Burial expenses are not to The spouse or guardian of 
                                             exceed                       the 
                          $6,500. Additionally, the       employee's children 
                                          spouse or                  receives 
                         guardian of the employee's     66 2/3 percent of the 
                                           children                employee's 
                         receives $1,200, and each   gross weekly wages until 
                                   child                         the death of 
                                     receives $400.     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. 

Ohio	Ohio Public Employees Retirement System

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.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Basic Life Insurance	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.

Workers' Compensation	Burial expenses are not to exceed $5,500.

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.

Oklahoma Oklahoma Public    If the employee had less   If the employee had 
            Employees                      than 8 years     more than 8 years 
            Retirement System           of service, the of service, the       
                                 designated beneficiary spouse has the option 
                               receives an amount equal       of the lump sum 
                                        to the          payment or a lifetime 
                               employee's contributions recurring payment     
                                        to the          starting when the     
                               retirement system. If     employee would have  
                               the employee                  reached the      
                                had at least 8 years of     normal retirement 
                                        service and the  age, calculated with 
                               spouse is the designated a formula that takes  
                                           beneficiary,     into account      
                                    then the spouse can   years of service,   
                                        choose the lump     final average     
                                       sum payment or a   compensation, and a 
                                     recurring payment.     retirement factor 
                                                              of 0.025.       
            HealthChoice Life            The designated 
                Insurance          beneficiary receives 
                                       $40,000.         

Workers' Compensation	The spouse receives $20,000, and The spouse receives
70 percent of the each child up to two children receives employee's
average weekly wages. $5,000. If no other benefits are paid, Up to two
children each receive then an amount not to exceed $5,000 15 percent of
the employee's average is paid for burial expenses. 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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Oregon	Oregon Public Employees Retirement Systemc

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.

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.

Workers' Compensation Burial costs are not to exceed The spouse receives
4.35 times 10 times the state's average weekly 66 2/3 percent of the
state's average wages. The amount is $6,651 in 2004. 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.

Pennsylvania State Employees' Retirement System	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.

Employee Term Life Coverage and The designated beneficiary receives
Employee Work Related Accidental an amount equal to the lesser of the
Death Coverage employee's annual salary, rounded to

the nearest $1,000, and $40,000, plus

an additional $10,000.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation	Burial expenses are not to exceed $3,000.

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.

Rhode Island Employees Retirement System of The designated beneficiary
receives The spouse receives 50 percent of the

Rhode Island	the employee contributions to the employee's salary. If there
is no retirement system and accrued spouse or the spouse remarries, the
interest. If no beneficiary is eligible for benefit is divided among any
the recurring payment, an amount dependent children under the age of equal
to $800 for each year of service 18. If there is no spouse or child, the
is paid to the employee's estate, with a benefit can be paid to a
dependent minimum of $4,000 and a maximum of parent. The retirement
benefit is offset $16,000. by the Workers' Compensation

benefit.

Life insurance plan	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.

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                                        $15,000.  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.                       

South Carolina South Carolina Retirement System	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.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit   Lump sum payment      Recurring payment    
            Active Membership           The designated 
                Group Life        beneficiary receives 
                Insurance        an amount equal to    
                                 the employee's        
                                    current annual     
                                        salary.        
                                 Burial expenses are    Individuals who were  
          Workers' Compensation  not to exceed                 wholly         
                                        $2,500.           dependent on the    
                                                             employee's       
                                                          earnings receive 66 
                                                           2/3 percent of the 
                                                       employee's average     
                                                       weekly wages.          

South Dakota	South Dakota Retirement System Class A

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.

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.

Group Term Life Plan Basic Coverage	The designated beneficiary receives
$50,000.

Workers' Compensation Burial expenses are The spouse and children receive  
                               not to exceed 
                                     $5,000. 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. 

             Tennessee    If the designated beneficiary  The spouse or child  
Tennessee Consolidated             is not                   receives       
             Retirement                                  
                System    eligible for a recurring       50 percent of the    
                          payment, he or                 employee's final     
                                                         average              
                           she receives a return of the  compensation,        
                                                         calculated           
                           employee's contributions to           based on the 
                                       the               employee's 5 highest 
                          retirement system and a 100      years of earnings. 
                          percent                             Payments to the 
                          match of the employee's             spouse continue 
                          contributions                    until the spouse's 
                          to the retirement system with  death, and payments  
                                        a                     to a child      
                                                          continue until age  
                           minimum payment of $50,000.           18.          

Basic Group Term Life and Special The designated beneficiary receives

Accident Insurance	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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation   Burial expenses are not to  The spouse receives 50 
                                               exceed          percent of the 
                             $7,500. Additionally, if employee's average      
                                         there are no weekly wages if         
                          dependents, $20,000 is paid   there are no children 
                                               to the                     and 
                                                      66 2/3 percent if there 
                                   employee's estate. are children.           

Texas	Employees Retirement System of Texas

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.

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.

Basic Group Term Life Insurance	The designated beneficiary receives
$10,000.

Workers' Compensation Burial expenses are not A spouse and child under the 
                                       to exceed                       age of 
                                         $6,000.        18 or, if a full-time 
                                                          student, 25, divide 
                                                 75 percent of the employee's 
                                                                      average 
                                                                weekly wages. 

Utah Public Employees' Noncontributory The designated beneficiary receives
a

Retirement System	return of the employee's contributions to the retirement
system, plus 75 percent of the employee's highest annual salary.

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.

Group Term Life and Group Accident The designated beneficiary receives
Plan $75,000.

Workers' Compensation Burial expenses can be up to $8,000.	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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Vermont Vermont State Retirement System If no beneficiary is eligible for
the Group F recurring payment, the designated beneficiary receives the
employee's contributions to the retirement plan and accrued interest.

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.

Life Insurance and Accidental Death The designated beneficiary receives

and Dismemberment Insurance	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.

Workers' Compensation Burial expenses are equal to $5,500.	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.

Virginia Virginia Retirement System	The designated beneficiary receives a
return of the employee's member contribution account, including
employer-paid contributions and accumulated interest.

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.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Basic Group Life Insurance	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.

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                                        $10,000.  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. 

Washington	Public Employees' Retirement System Plan 2

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.

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.

Basic Term Life Insurance and The designated beneficiary receives
Accidental Death and $30,000.
Dismemberment Insurance for
Employees

Workers' Compensation   Burial expenses not to   A spouse with no children 
                                   exceed           receives                  
                         200 percent of the state's         60 percent of the 
                                  average                employee's wages. If 
                         monthly wages. The benefit   there is one child, the 
                                            totaled           spouse receives 
                              $6,324 in 2004.                62 percent. Each 
                             Additionally, the               additional child 
                          spouse and the children     raises the benefit by 2 
                                  divide a                    percent, not to 
                               payment equal to 100 exceed 70 percent of the  
                                     percent of the employee's                
                          state's average monthly                             
                                   wages.                              wages.

West Virginia Public Employees Retirement System If there is no
beneficiary eligible for the If the employee had at least 10 years
recurring payment, the designated of service, the surviving spouse
beneficiary receives the employee's receives monthly benefits calculated
contributions to the retirement plan as if the employee had retired the
and accrued interest. day before his or her death, elected "Option A," and
nominated the surviving spouse as the sole beneficiary.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity  Source of cash benefit  Lump sum payment                 Recurring 
                                                                      payment 
          Basic Life Insurance and       The designated beneficiary 
          Basic                                            receives 
          Accidental Death and     $20,000.                         
          Dismemberment Insurance                                   

Workers' Compensation Burial costs are not to exceed $5,000.	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.

Wisconsin Wisconsin Retirement System	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.

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.

Wisconsin Public Employers Group The designated beneficiary receives a

Life Insurance Program	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.

Worker's Compensation Burial expenses are not   The spouse receives 66 2/3 
                                       to exceed                   percent of 
                                         $6,000.       the employee's average 
                                                                 weekly wages 
                                                 for 1,000 weeks, up to a     
                                                 maximum                      
                                                 benefit of four times the    
                                                 employee's                   
                                                     average annual earnings. 

Wyoming Wyoming Retirement If the employee             If the employee     
           System             contributed to the         contributed to the   
                               retirement system for   system for at least 48 
                                     less than              months, then      
                                        48 months, the         the designated 
                                designated beneficiary  beneficiary may elect 
                                                                            a 
                                 receives twice the      recurring payment    
                                    employee and            based on the      
                               employer contributions   employee's retirement 
                                       to the                 benefit and the 
                               retirement system, plus       designated       
                                      interest. If the   beneficiary's age.   
                              employee had contributed 
                                       to the          
                              system for at least 48   
                              months, then             
                                        the designated 
                               beneficiary may elect a 
                                 recurring payment.    

Group Life Insurance	The designated beneficiary receives $70,000.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Workers' Compensation Burial expenses are not  Individuals who were wholly 
                                       to exceed 
                          $5,000. An additional   dependent on the employee's 
                                $5,000 is        
                         provided to cover other earnings receive a benefit   
                                 related         equal to                     
                                                 80 percent of the statewide  
                                       expenses. average                      
                                                 monthly wages for 54 months. 
                                                        Additionally, a child 
                                                            receives $161 per 
                                                 month, adjusted annually for 
                                                                   inflation. 

District of Defined Contribution Pension     The designated beneficiary 
               Plan                                               receives 
Columbia                                 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. 

DC Employees' Group Life Insurance	The designated beneficiary receives an
amount equal to the employee's annual salary, rounded to the next
thousand, plus an additional $2,000.

DC Disability Compensation Program Burial expenses are not to exceed If
the spouse has no children, he or $5,000. 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.

Cities

Chicago The Municipal                                 The eligible spouse  
           Employees' Annuity                                  receives       
            and Benefit Fund of                             60 percent of the 
                  Chicago                                  employee's highest 
                                                            salary, until the 
                                                          employee would have 
                                                           reached age 65.    
           Basic Life Benefit and     The designated     
           Accidental              beneficiary receives  
                        Death and                        
                    Dismemberment an amount of $26,000.  
                        Insurance                        
                                  Workers' Compensation  
           Workers' Compensation         for city        
                                   employees is covered  
                                      under Illinois     
                                        state law.       

Dallas Employees' Retirement Fund of    The eligible spouse receives 2 3/4 
                       the              
                 City of Dallas             percent of the employee's average 
                                        monthly earnings times the greater of 
                                               the employee's actual credited 
                                                                      service 
                                                    or 10 years.              

Standard Insurance Company	The designated beneficiary receives $40,000.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

Entity Source of cash benefit Lump sum payment           Recurring payment 
                                 Workers' Compensation for  
          Workers' Compensation             city            
                                 employees is covered under 
                                                      Texas 
                                 state law.                 

Houston Houston Municipal     If there is no eligible The eligible spouse  
           Employees                    surviving spouse       receives       
            Pension System    or child, the employee's    100 percent of the  
                                       estate              employee's final   
                             receives a payment, without  average salary for  
                                               interest,  life. If there are  
                                  of the employee's      dependent children,  
                                     accumulated            each child is     
                                   contributions.          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.        

Basic Life Insurance and Occupational The designated beneficiary receives

Death Benefit	two times the employee's basic annual salary.

Workers' Compensation	Workers' Compensation for city employees is covered
under Texas state law.

Los Angeles	Los Angeles City Employees' Retirement System

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.

Workers' Compensation	Workers' Compensation for city employees is covered
under California state law.

New York Death gratuity	The designated beneficiary receives $25,000.

New York City Employees' Retirement The eligible beneficiary, including a

System	spouse, child, parent, dependent, or designated beneficiary,
receives 50 percent of the employee's current annual salary.

Workers' Compensation	Workers' Compensation for city employees is covered
under New York state law.

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Philadelphia	City of Philadelphia Public Employees Retirement System

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.

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.

Philadelphia Flex Life Insurance	The designated beneficiary receives
$15,000.

Workers' Compensation	Workers' Compensation for city employees is covered
under Pennsylvania state law.

Phoenix City of Phoenix Employees'   If the employee had at least 10 years 
               Retirement System            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. 

City Group Life Insurance	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.

Workers' Compensation	Workers' Compensation for city employees is covered
under Arizona state law.

San Antonio Texas Municipal    If the employee had  If the employee had at 
               Retirement System  less than 5 years          least 5 years of 
                                  of service, the           service, the      
                                  designated           designated beneficiary 
                                  beneficiary          
                                  receives a return of           receives the 
                                  the employee's                   employee's 
                                                                contributions 
                                  contributions to the      to the retirement 
                                  retirement system     system and the city's 
                                                                     matching 
                                     and interest.     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.     

Appendix II Cash Survivor Benefits Provided by the Military and Government
                       Entities for Employees in General

                         (Continued From Previous Page)

        Entity Source of cash benefit Lump sum payment Recurring payment

Basic Term Life and Accidental Death The designated beneficiary receives

and Dismemberment Coverage	two times the employee's annual base salary.

Workers' Compensation	Workers' Compensation for city employees is covered
under Texas state law.

San Diego   San Diego City   If there is no eligible An eligible spouse or 
                 Employees'            spouse or child,       child under age 
             Retirement System           the designated 18 receives a monthly 
                                beneficiary may elect a       allowance       
                                lump sum payment equal           equal to the 
                                        to the                     employee's 
                                                                  accumulated 
                                 employee's accumulated      additional       
                                          contributions contributions to the  
                                 to the retirement plan retirement system and 
                                          and an amount       an amount       
                                equal to one-twelfth of equal to one-half of  
                                         the employee's    the employee's     
                                    final compensation,  final compensation   
                                      multiplied by the       for life.       
                                  employee's years of   
                                      creditable        
                                 service, not to exceed 
                                        one-half of the 
                                   employee's final     
                                     compensation.      

Basic Life and Accidental Death and The designated beneficiary receives
Dismemberment Insurance up to $100,000.

Workers' Compensation	Workers' Compensation for city employees is covered
under California state law.

Source: GAO's analysis of military and federal, state, and city government
data.

aThe 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.

bBenefits 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.

cAccording 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.

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.

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Table 8: Hypothetical Situations Comparing Cash Payments Provided by the
Military and Civilian Government Entities for Employees in General

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                                       0

Entity

                                Type of benefit

Lump sum payment

Recurring payment States

           Military                   Death gratuity     $12,000      
                               Survivor Benefit Plan                0 
                        Dependency and Indemnity                      
                                        Compensation                0 
                       Servicemembers' Group Life                     
                                           Insurance     250,000      
                                     Burial expenses            6,900 
              Total                                    $268,900 (4)     0 (4) 
            Federal                   Death gratuity     $10,000      
                    Federal Employees' Retirement                     
                                              System                0 
                     Federal Employees' Group Life                    
                                           Insurance     102,000      
                                  Federal Employees'                  
                                    Compensation Act                0 
              Total                                   $112,000 (16)     0 (4) 

            Alabama Employees' Retirement System         $31,932     
                    Employee Injury Compensation                     
                                             Program           5,000 
              Total                                   $36,932 (42)      0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
          $12,000 0                        $12,000 0         $12,000          
                   0 $1,182                 0 $1,978                 0 $2,451 
                    0 1,208                  0 1,449                  0 1,449 
          250,000 0                        250,000 0         250,000          
           6,900 0                           6,900 0          6,900           
$268,900 (2) $2,390 (24) $268,900 (2) $3,427 (33) $268,900 (5) $3,900 (30) 
          $10,000 0                        $10,000 0         $10,000          
                        0 0                      0 0            0             
          111,000 0                        180,000 0         222,000          
                   0 $1,718                 0 $3,595                 0 $4,456 
     $121,000 (12) $1,718   $190,000 (8) $3,595 (32) $232,000 (7) $4,456 (26) 
             (56)                                    
          $34,376 0                        $57,531 0         $71,315          
         5,000 $1,910                   5,000 $2,544             5,000 $2,544 
$39,376 (39) $1,910 (37) $62,531 (35) $2,544 (47) $76,315 (34) $2,544 (47) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

             Alaska    Public Employees' Retirement                   
                                                System          1,300 
                    Basic Life and Accidental Death                   
                    and Dismemberment Insurance                 7,000 
                                 Workers' Compensation          5,000 
              Total                                     $13,300 (58)    0 (4) 
            Arizona           Arizona State Retirement                
                                                System            NAb 
                              Basic Life Insurance and                
                                  Accidental Death and                
                               Dismemberment Insurance    $24,000     
                                 Workers' Compensation          5,000 
              Total                                     $29,000 (49)    0 (4) 
           Arkansas          Arkansas Public Employees                
                                     Retirement System              0 
                             Basic Group Term Life and                
                                  Accidental Death and                
                                Dismemberment Coverage    $10,000     
                                 Workers' Compensation          6,000 
              Total                                     $16,000 (55)    0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                  0 $1,146a                0 $1,918a                0 $2,377a 
           $7,000 0                         $7,000 0          $7,000          
         10,000 1,766                   10,000 3,186             10,000 3,605 
$17,000 (54) $2,912 (20) $17,000 (54) $5,104 (15) $17,000 (54) $5,982 (11) 
            NAb 0                              NAb 0           NAb            

     $24,000              0   $24,000              0      $24,000 
      5,000       $1,600           5,000      $1,600        5,000      $1,600 
$29,000 (47) $1,600 (57) $29,000 (49) $1,600 (61) $29,000 (49) $1,600 (61) 
        0                 0            0     $1,031a            0       $688a 

$10,000 0 $10,000 0 $10,000

6,000 $1,432 6,000 1,963 6,000 1,963

$16,000 (55) $1,432 (59) $16,000 (55) $2,994 (40) $16,000 (55) $2,651 (46)

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

           California      California Public Employees'                
                                      Retirement System              0 
                              Group Term Life Insurance    $20,966     
                                  Workers' Compensation    255,000     
                Total                                    $275,966 (3)   0 (4) 
             Colorado      Public Employees' Retirement                
                                Association of Colorado            NAb 
                      Basic Life and Accidental Death                  
                      and Dismemberment Insurance          $24,000     
                                  Workers' Compensation          7,000 
                Total                                    $31,000 (46)   0 (4) 
          Connecticut          Death Benefits for State                
                          Employees, State Officers and                
                                 Members of the General                
                                               Assembly              0 
                            Connecticut State Employees                
                             Retirement System Tier IIA              0 
                                  Workers' Compensation     $4,000     
                Total                                    $4,000 (61)    0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                  0 $2,149a                0 $3,596a                0 $4,457a 
          $22,188 0                        $33,766 0         $40,658          
         5,000 1,910                     5,000 3,155              5,000 3,155 
$27,188 (48) $4,059 (4)  $38,766 (44) $6,751 (3)   $45,658 (42) $7,612 (5) 
                  0 $1,146a                0 $2,397a                0 $2,971a 
          $24,000 0                        $24,000 0         $24,000          
          7,000 NAc                        7,000 NAc                7,000 NAc 
$31,000 (43) $1,146 (62) $31,000 (46) $2,397 (51) $31,000 (46) $2,971 (43) 

        0           $883                0        $933           0        $933 
        0                  0            0           0           0 
      $4,000       1,433        $4,000          2,395      $4,000       2,971 
$4,000 (61)  $2,316 (26)  $4,000 (61)  $3,328 (34) $4,000 (61) $3,904 (29) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

           Delaware State Employee's Pension Plan                   0 
                               Workers' Compensation           $3,500 
              Total                                    $3,500 (62)      0 (4) 
            Florida        Florida Retirement System                0 
                                      Life insurance     $95,796      
                               Workers' Compensation            7,500 
              Total                                   $103,296 (19)     0 (4) 
            Georgia Employees Retirement System                     0 
                           Group Term Life Insurance     $47,898      
                               Workers' Compensation            7,500 
              Total                                    $55,398 (32)     0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                        0 0                  0 $745a                0 $1,332a 
        $3,500 $1,910                   $3,500 2,201             $3,500 2,201 
$3,500 (62) $1,910 (37)   $3,500 (62) $2,946 (45)  $3,500 (62) $3,533 (35) 
                   0 $1,432                 0 $2,397                 0 $2,971 
$103,128 0                             $172,593 0         $213,945         
         7,500 1,910                     7,500 2,713              7,500 2,713 
     $110,628 (13) $3,342   $180,093 (11) $5,110     $221,445 (8) $5,684 (16) 
             (11)           (14)                     
                        0 0                0 $1,890a            0             
          $51,564 0                        $86,297 0         $106,973         
         7,500 $1,842                    7,500 1,842             7,500 $1,842 
                                                         $114,473 (23) $1,842 
$59,064 (28) $1,842 (50) $93,797 (26) $3,732 (27)                     (60) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

           Hawaii    Employees' Retirement System                    
                              of the State of Hawaii     $15,966     
                                Group Life Insurance     26,000      
                               Workers' Compensation           6,270 
            Total                                     $48,236 (35)      0 (4) 
            Idaho     Public Employee Retirement                     
                                     System of Idaho               0 
                   Basic Life and Accidental Death                   
                     and Dismemberment Insurance         $63,392     
                               Workers' Compensation           6,000 
            Total                                     $69,932 (31)      0 (4) 

Illinois	Law Enforcement Officers, Civil Defense Workers, Civil Air Patrol
Members, Paramedics, Firemen, Chaplains, and State Employees Compensation
Act $272,405

State Employees' Retirement
System of Illinois 10,644

                          Group Life Insurance 32,000

                          Workers' Compensation 4,200

                            Total $319,249 (2) 0 (4)

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                   0 $1,432                 0 $2,397                 0 $2,971 
          $26,000 0                        $26,000 0         $26,000          
         6,270 1,811                     6,270 1,811              6,270 1,811 
$32,270 (42) $3,243 (15) $32,270 (45) $4,208 (22) $32,270 (45) $4,782 (19) 
                        0 0                  NAd NAd                  NAd NAd 
          $69,376 0                       $115,531 0         $143,315         
         6,000 $1,157                   6,000 $1,274             6,000 $1,274 
                            $121,531 (23) $1,274         $149,315 (21) $1,274 
$75,376 (26) $1,157 (61) (62)                                         (62) 

     $272,405             0   $272,405             0     $272,405 
        0                0e            0       $400e            0       $495e 
      34,400              0       57,600           0       71,400 
      4,200       $1,910           4,200       3,196        4,200       3,962 
$311,005 (1) $1,910 (37) $334,205 (1) $3,596 (30) $348,005 (1) $4,457 (24) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

           Indiana State Employees' Death Benefit                   0 
                     Public Employees' Retirement                     
                                     Fund of Indiana                0 
                       Group Term Life Insurance         $96,000      
                               Workers' Compensation            6,000 
             Total                                    $102,000 (21)     0 (4) 
              Iowa            Iowa Public Employees'                  
                                   Retirement System           $3,193 
                     Basic Employee Term Life and                     
                                Accidental Death and                  
                        Dismemberment Coverage                 20,000 
                               Workers' Compensation            7,500 
             Total                                     $30,693 (47)     0 (4) 
            Kansas           Kansas Public Employees                  
                                   Retirement System     $50,000      
                                Basic Life Insurance           47,898 
                                Workers Compensation           30,000 
             Total                                    $127,898 (15)     0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
          $50,000 0                        $50,000 0         $50,000          
                        0 0                      0 0            0             
          105,000 0                        174,000 0         216,000          
         6,000 $1,910                   6,000 $3,196             6,000 $3,822 
$161,000 (5) $1,910 (37) $230,000 (5) $3,196 (36) $272,000 (4) $3,822 (32) 
           $3,438 0                        $26,848 0         $14,263          

      20,000              0        20,000           0       20,000 
      7,500       $1,487            7,500      $2,380        7,500     $2,894 
$30,938 (45) $1,487 (58) $54,348 (39)  $2,380 (52) $41,763 (44)     $2,894 
                                                                         (44) 
     $50,000             0e       $50,000          0e      $50,000         0e 
      51,564              0        86,297           0      106,973 
      45,000      $1,907           45,000      $1,907       45,000     $1,907 
                                                        $201,973       $1,907 
$146,564 (8) $1,907 (48) $181,297 (10) $1,907 (60)     (11)           (59) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

            Kentucky Kentucky Employees Retirement                    
                                                System            NAf     NAf 
                                  Group Life Insurance    $40,000     
                                 Workers' Compensation     57,799     
               Total                                    $97,799 (23)    0 (4) 
           Louisiana        Louisiana State Employees'                
                                     Retirement System              0 
                      Basic Term Life and Accidental                  
                               Death and Dismemberment                
                                             Insurance    $10,000     
                                 Workers' Compensation          7,500 
               Total                                    $17,500 (54)    0 (4) 
               Maine Maine State Retirement System                  0 
                           Employee Life Insurance and                
                                  Accidental Death and                
                                Dismemberment Coverage    $64,000     
                                 Workers' Compensation          7,000 
               Total                                    $71,000 (28)    0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
           NAf NAf                           NAf NAf                  NAf NAf 
          $40,000 0                        $40,000 0         $40,000          
        57,799 $1,719                  57,799 $1,912            57,799 $1,912 
$97,799 (18) $1,719 (52) $97,799 (25) $1,912 (59) $97,799 (27) $1,912 (58) 
                        0 0                0 $3,596a                0 $4,457a 

      $10,000              0   $10,000              0      $10,000 
       7,500       $1,325           7,500       1,859        7,500      1,859 
$17,500 (53)  $1,325 (60) $17,500 (53) $5,455 (10) $17,500 (53) $6,316 (8) 
         0         $2,865a              0     $4,794a            0    $5,943a 

$70,000 0 $116,000 0 $144,000

7,000 $2,194 7,000 2,194 7,000 2,194

$77,000 (23) $5,059 (1) $123,000 (20) $6,988 (2) $151,000 (18) $8,137 (3)

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

Maryland Death gratuity $100,000

Contributory and
Non-Contributory Pension
Systems for Employees
and Teachers of the State
of Maryland 31,932

                          Workers' Compensation 5,000

                 Total                                  $136,932 (12)   0 (4) 
         Massachusetts       State Employees Retirement                
                                                 System              0 
                        Basic Life and Accidental Death                
                                      and Dismemberment    $10,000     
                                  Workers' Compensation          4,000 
                 Total                                   $14,000 (57)   0 (4) 
              Michigan       State Employees Retirement                
                            System Defined Contribution                
                                                   Plan              0 
                               Group Life Insurance and                
                         Accidental Duty Death Benefits    $164,000    
                                    Workers' Disability                
                                           Compensation          6,000 
                 Total                                   $170,000 (9)   0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
$100,000 0                             $100,000 0         $100,000         

      34,376               0        57,531          0       71,315 
       5,000       $1,910            5,000     $3,196        5,000     $3,207 
$139,376 (11) $1,910 (37) $162,531 (14)   $3,196     $176,315       $3,207 
                                              (36)        (14)           (36) 
         0         $2,089                0     $3,504            0     $4,331 
      $10,000              0       $10,000          0      $10,000 
       4,000           1,910         4,000      3,196        4,000      3,831 
$14,000 (56)  $3,999 (6)  $14,000 (56)  $6,700 (4) $15,000 (56) $8,162 (2) 

        0              $200          NAg        $200          NAg        $200 
     $169,000             0   $216,000             0     $243,000 
      6,000        2,292           6,000       2,908        6,000       2,908 
$175,000 (4) $2,492 (23) $222,000 (6) $3,108 (39) $249,000 (6) $3,108 (38) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

            Minnesota General Employees Retirement                    
                                                 Plan               0 
                              Basic Life Coverage and                 
                                 Accidental Death and                 
                               Dismemberment Coverage     $70,000     
                                Workers' Compensation          75,000 
                Total                                  $145,000 (10)    0 (4) 
          Mississippi  Public Employees' Retirement                   
                                System of Mississippi               0 
                       Life Insurance and Accidental                  
                              Death and Dismemberment                 
                                             Coverage    $128,000     
                                Workers' Compensation           2,000 
                Total                                  $130,000 (14)    0 (4) 
             Missouri        Missouri State Employees                 
                                            Plan 2000               0 
                                 Basic Life Insurance     $95,796     
                                Workers' Compensation           5,000 
                Total                                  $100,796 (22)    0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                    0 $166h                0 $1,386h                  0 $718h 

     $70,000              0   $120,000              0     $150,000 
      15,000          1,719        15,000       3,196       15,000      3,962 
$85,000 (20) $1,885 (49) $135,000 (17) $4,582 (19)   $165,000       $4,680 
                                                          (15)           (23) 
        0         $2,865a               0     $4,794a            0    $5,943a 

     $140,000              0   $200,000             0     $200,000 
       2,250           1,289         2,250      1,478        2,250      1,478 
$142,250 (10) $4,154 (3)  $202,250 (7)  $6,272 (6)   $202,250   $7,421 (6) 
                                                          (10)     
         0         $1,432a               0    $2,397a            0    $2,971a 
     $103,128              0   $172,593             0     $213,945 
       5,000           1,910         5,000      2,872        5,000      2,872 
                                             $5,269                    $5,843 
$108,128 (16) $3,342 (11) $177,593 (12)    (11)    $218,945 (9)       (12) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

           Montana   Public Employees' Retirement                   
                                              System         $7,983 
                                 Life Insurance Plan         14,000 
                               Workers' Compensation          4,000 
             Total                                    $25,983 (52)      0 (4) 
          Nebraska        State Employees Retirement                
                   System of the State of Nebraska                  
                                Cash Balance Benefit            NAi 
                              Basic Non-Contributory                
                                      Life Insurance        $20,000 
                               Workers' Compensation          6,000 
             Total                                    $26,000 (51)      0 (4) 
            Nevada   Public Employees' Retirement                   
                                    System of Nevada              0      $450 
                     Life Insurance and Accidental                  
                             Death and Dismemberment                
                                           Insurance        $40,000 
                               Workers' Compensation          5,000 
             Total                                    $45,000 (36)   $450 (3) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
           $8,594 0                        $28,766 0         $35,658          
           14,000 0                         14,000 0          14,000          
         4,000 $1,910                   4,000 $2,110             4,000 $2,110 
$26,594 (49) $1,910 (37) $46,766 (41) $2,110 (57) $53,658 (39) $2,110 (56) 

       NAi                0          NAi           0          NAi 
     $20,000              0   $20,000              0      $20,000 
      6,000       $2,149           6,000      $2,435        6,000      $2,435 
$26,000 (50) $2,149 (28) $26,000 (50) $2,435 (50) $26,000 (50) $2,435 (50) 
        0              $850            0      $1,626            0      $1,250 

$40,000 0 $40,000 0 $40,000

5,000 1,910 5,000 2,743 5,000 2,743

$45,000 (35) $2,760 (22) $45,000 (43) $4,369 (21) $45,000 (43) $3,993 (27)

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

New Hampshire	New Hampshire Retirement System $31,932

                          Workers' Compensation 5,000

               Total                                 $36,932 (42)       0 (4) 
          New Jersey   Public Employees' Retirement               
                                             System             0 
                              Noncontributory Group               
                                     Life Insurance       $47,898 
                              Workers' Compensation         3,500 
               Total                                 $51,398 (34)       0 (4) 
          New Mexico    Public Employees Retirement               
                          Association of New Mexico             0     $1,331a 
                          Basic Term Life Insurance       $80,000 
                              Workers' Compensation         7,500 
               Total                                 $87,500 (24)  $1,331 (1) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Hypothetical situation 2:  Hypothetical situation  Hypothetical situation  
                                        3:                      4:            
             (E-3)                    (E-7)                    (O-3)          
      Years of service: 3      Years of service: 14     Years of service: 6   
        Income: $34,376          Income: $57,531          Income: $71,315     
         Dependents: 2            Dependents: 3            Dependents: 3      
      Lump sum Recurring           Lump sum Recurring      Lump sum Recurring 
payment payment                    payment payment         payment payment 
                        0 0e                     0 0e                    0 0e 
         $5,000 $1,719                  $5,000 $2,877           $5,000 $3,566 
    $5,000 (59) $1,719 (52)   $5,000 (59) $2,877 (46) $5,000 (59) $3,566 (34) 
                   0 $1,432a                0 $2,397a               0 $2,971a 
           $51,564 0                        $86,297 0        $106,973         
         $3,500 2,005                     3,500 2,817             3,500 2,817 
    $55,064 (30) $3,437 (8)  $89,797 (27) $5,214 (13)    $110,473 (24) $5,788 
                                                                         (14) 
                   0 $2,149a                0 $3,596a               0 $4,457a 
           $80,000 0                        $80,000 0         $80,000         
          7,500 1,910                     7,500 2,381             7,500 2,381 
    $87,500 (19) $4,059 (4)  $87,500 (28) $5,977 (7)  $87,500 (28) $6,838 (7) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

               New York          Accidental Death Benefit    $50,000    
                               Survivor's Benefit Program               
                                      for State Employees         2,000 
                                 New York State and Local               
                             Employees' Retirement System               
                                                 (Tier 4)    95,796     
                                    Workers' Compensation    55,000     
                  Total                                   $202,796 (7)  0 (4) 
         North Carolina    Teachers' and State Employees'               
                                        Retirement System    $31,932    
                                    Workers' Compensation         3,500 
                  Total                                   $35,432 (44)  0 (4) 
           North Dakota     North Dakota Public Employees               
                                        Retirement System             0 
                         Basic Life Insurance, Accidental               
                                  Death and Dismemberment               
                                                Insurance    $2,600     
                                    Workers' Compensation         6,500 
                  Total                                    $9,100 (59)  0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
          $50,000 0                        $50,000 0         $50,000          
           2,000 0                           2,000 0          2,000           

        0         $1,432               0      $2,397            0      $2,971 
      5,000        1,733           5,000       1,733        5,000       1,733 
$57,000 (29) $3,165 (16) $57,000 (37) $4,130 (24) $57,000 (37) $4,704 (21) 
     $34,376              0   $50,000              0      $50,000 
      3,500       $1,910           3,500      $2,981        3,500      $2,981 
$37,876 (40) $1,910 (37) $53,500 (40) $2,981 (41) $53,500 (40) $2,981 (41) 
        0              $86h            0       $671h            0       $357h 

$2,600 0 $2,600 0 $2,600

8,100 1,953 8,500 2,492 8,500 2,492

$10,700 (57) $2,039 (32) $11,100 (57) $3,163 (38) $11,100 (57) $2,849 (45)

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

                Ohio           Ohio Public Employees                 
                                   Retirement System             NAi 
                                Basic Life Insurance     $32,000     
                               Workers' Compensation           5,500 
               Total                                  $37,500 (41)      0 (4) 
            Oklahoma    Oklahoma Public Employees                    
                                   Retirement System               0 
                       HealthChoice Life Insurance       $40,000     
                               Workers' Compensation           5,000 
               Total                                  $45,000 (36)      0 (4) 
              Oregon         Oregon Public Employees                 
                                   Retirement System             NAk 
                               Workers' Compensation          $6,651 
               Total                                   $6,651 (60)      0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                  0 $1,146a                0 $2,397a                0 $2,971a 
          $35,000 0                        $58,000 0         $72,000          
         5,500 1,910                     5,500 2,869              5,500 2,869 
$40,500 (37) $3,056 (18) $63,500 (34) $5,266 (12) $77,500 (32) $5,840 (13) 
                        0 0                     0j 0            0             
          $40,000 0                        $40,000 0         $40,000          
        25,000 $1,945                  30,000 $2,288            30,000 $2,288 
$65,000 (27) $1,945 (36) $70,000 (31) $2,288 (55) $70,000 (36) $2,288 (54) 
            NAk 0                              NAk 0           NAk            
        $6,651 $2,218                  $6,651 $2,508            $6,651 $2,508 
$6,651 (58) $2,218 (27)   $6,651 (58) $2,508 (48)  $6,651 (58) $2,508 (48) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

            Pennsylvania    State Employees' Retirement                
                                                 System              0 
                            Employee Term Life Coverage                
                              and Employee Work Related                
                              Accidental Death Coverage    $42,000     
                                  Workers' Compensation          3,000 
                   Total                                 $45,000 (36)   0 (4) 
            Rhode Island    Employees Retirement System                
                                        of Rhode Island     $4,000     
                                    Life insurance plan     64,000     
                                  Workers' Compensation     15,000     
                   Total                                 $83,000 (25)   0 (4) 
          South Carolina      South Carolina Retirement                
                                                 System              0 
                           Active Membership Group Life                
                                              Insurance    $31,932     
                                  Workers' Compensation          2,500 
                   Total                                 $34,432 (45)   0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                        0 0               $123,500 0         $50,800          

     $44,000              0        50,000          0        50,000 
      3,000       $1,719            3,000     $2,990         3,000     $2,990 
$47,000 (33) $1,719 (52) $176,500 (13)   $2,990   $103,800 (26)     $2,990 
                                             (42)                        (40) 
        0         $1,432                0     $2,397             0     $2,971 
     $70,000              0   $116,000             0      $143,000 
      15,000          1,911        15,000      3,062        15,000      3,146 
$85,000 (20) $3,343 (10) $131,000 (18) $5,459 (9) $158,000 (16)     $6,117 
                                                                         (10) 
        0                 0             0          0             0 
     $34,376              0       $57,531          0       $71,315 
      2,500       $1,910            2,500     $2,505         2,500     $2,505 
                                            $2,505                     $2,505 
$36,876 (41) $1,910 (37) $60,031 (36)     (49)    $73,815 (35)        (49) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

          South Dakota           South Dakota Retirement               
                                          System Class A           NAg 
                              Group Term Life Plan Basic               
                                                Coverage    $50,000    
                                   Workers' Compensation         5,000 
                 Total                                   $55,000 (33)   0 (4) 
             Tennessee            Tennessee Consolidated               
                                       Retirement System    $50,000    
                               Basic Group Term Life and               
                              Special Accident Insurance    132,000    
                                   Workers' Compensation    27,500     
                 Total                                   $209,500 (6)   0 (4) 
                 Texas       Employees Retirement System               
                                                of Texas           NAl 
                         Basic Group Term Life Insurance    $10,000    
                                   Workers' Compensation         6,000 
                 Total                                   $16,000 (55)   0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
          NAg $1,432                      NAg $2,877               NAg $3,566 
          $50,000 0                        $50,000 0         $50,000          
         5,000 1,960                     5,000 2,219              5,000 2,219 
$55,000 (31) $3,392 (9)  $55,000 (38) $5,096 (16) $55,000 (38) $5,785 (15) 
                  0 $1,432a                0 $2,397a                0 $2,971a 
$142,500 0                             $150,000 0         $150,000         
         7,500 1,910                    7,500 2,678a              7,500 2,678 
$150,000 (6) $3,342 (11) $157,500 (15) $5,075         $157,500 (17) $5,649 
                            (17)                                         (17) 
          $34,376l 0                 $57,531l $1,335         $71,315l         
          $10,000 0                         10,000 0          10,000          
         6,000 2,149                     6,000 2,327             6,000 $2,327 
$50,376 (32) $2,149 (28) $73,531 (30) $2,327 (53) $87,315 (29) $2,327 (52) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

               Utah                Public Employees'                  
                       Noncontributory Retirement                     
                                              System     $23,949      
                       Group Term Life and Group                      
                                       Accident Plan           75,000 
                               Workers' Compensation            8,000 
              Total                                   $106,949 (17)     0 (4) 
            Vermont         Vermont State Retirement                  
                                      System Group F                0 
                     Life Insurance and Accidental                    
                        Death and Dismemberment                       
                                           Insurance     $127,664     
                               Workers' Compensation            5,500 
              Total                                   $133,164 (13)     0 (4) 
           Virginia    Virginia Retirement System                   0 
                       Basic Group Life Insurance        $128,000     
                               Workers' Compensation           10,000 
              Total                                   $138,000 (11)     0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 

      $25,782              0       $43,148          0      $53,486 
      75,000               0        75,000          0       75,000 
       8,000       $1,953            8,000     $2,132        8,000     $2,132 
$108,782 (15) $1,953 (34) $126,148 (19)   $2,132     $136,486       $2,132 
                                              (56)        (22)           (55) 
         0               NAm             0        NAm            0        NAm 

     $137,452             0   $230,062             0     $285,230 
      5,500       $2,053           5,500      $3,676        5,500      $3,844 
$142,952 (9) $2,053 (31) $235,562 (4) $3,676 (28) $290,730 (3) $3,844 (31) 
        0                0e            0          0e            0          0e 
     $140,000             0   $232,000             0     $288,000 
      10,000      $1,910          10,000      $2,994       10,000      $2,994 
$150,000 (6) $1,910 (37) $242,000 (3) $2,994 (40) $298,000 (2) $2,994 (40) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

Washington	Public Employees' Retirement System Plan 2 $150,000

Basic Term Life Insurance and
Accidental Death and
Dismemberment Insurance for
Employees 30,000

                          Workers' Compensation 6,324

                  Total                                  $186,324 (8)   0 (4) 
          West Virginia      Public Employees Retirement               
                                                  System             0 
                          Basic Life Insurance and Basic               
                                    Accidental Death and               
                                 Dismemberment Insurance    $20,000    
                                   Workers' Compensation         5,000 
                  Total                                  $25,000 (53)   0 (4) 
              Wisconsin      Wisconsin Retirement System           NAn 
                              Wisconsin Public Employers               
                            Group Life Insurance Program    $64,000    
                                   Worker's Compensation         6,000 
                  Total                                  $70,000 (29)   0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
$150,000 0                        $150,000 $1,342         $150,000         

      30,000              0       30,000           0        30,000 
      6,324       $1,776           6,324       3,068         6,324     $3,794 
$186,324 (3) $1,776 (51) $186,324 (9) $4,410 (20) $186,324 (12)     $3,794 
                                                                         (33) 
        0                 0            0     $1,293a             0 

     $20,000              0       $20,000          0       $20,000 
      5,000       $1,910            5,000      2,329         5,000     $2,329 
$25,000 (51) $1,910 (37) $25,000 (51)    $3,622   $25,000 (51)      $2,329 
                                             (29)                        (51) 
       NAn                0           NAn          0           NAn 
     $70,000              0   $116,000             0      $144,000 
      6,000       $1,910            6,000     $2,977         6,000     $2,977 
                                            $2,977                     $2,977 
$76,000 (24) $1,910 (37) $122,000 (21)    (44)    $150,000 (19)       (42) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity Cities

               Wyoming    Wyoming Retirement System               NAo 
                                  Group Life Insurance    $70,000     
                                 Workers' Compensation         10,000 
                 Total                                  $80,000 (27)    0 (4) 
           District of  Defined Contribution Pension                  
              Columbia                            Plan              0 
                              DC Employees' Group Life                
                                             Insurance    $34,000     
                         DC Disability Compensation                   
                                               Program          5,000 
                 Total                                  $39,000 (39)    0 (4) 

           Chicago            The Municipal Employees'                
                              Annuity and Benefit Fund                
                                            of Chicago              0 
                   Basic Life Benefit and Accidental                  
                               Death and Dismemberment                
                                             Insurance    $26,000     
                                 Workers' Compensation          4,200 
             Total                                      $30,200 (48)    0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
            NAo 0                              NAo 0           NAo            
          $70,000 0                        $70,000 0         $70,000          
        10,000 $1,952                  10,000 $1,952            10,000 $1,952 
$80,000 (22) $1,952 (35) $80,000 (29) $1,952 (58) $80,000 (30) $1,952 (57) 
                        0 0                    NAp 0           NAp            
          $37,000 0                        $60,000 0         $74,000          
         5,000 $1,719                   5,000 $3,596             5,000 $4,457 
$42,000 (36) $1,719 (52) $65,000 (32) $3,596 (30) $79,000 (31) $4,457 (24) 

0 $1,939 0 $3,317 0 $4,006

$26,000 0 $26,000 0 $26,000

4,200 $1,910 4,200 3,196 4,200 3,962

    $30,200 (46) $3,849 (7) $30,200 (48) $6,513 (5) $30,200 (48) $7,968 (4)

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

              Dallas Employees' Retirement Fund of                 
                                 the City of Dallas        $56,837 
                         Standard Insurance Company         40,000 
                              Workers' Compensation          6,000 
               Total                                $102,837 (20)       0 (4) 
             Houston    Houston Municipal Employees                
                                     Pension System              0 
                           Basic Life Insurance and                
                         Occupational Death Benefit        $32,000 
                              Workers' Compensation          6,000 
               Total                                 $38,000 (40)       0 (4) 
         Los Angeles    Los Angeles City Employees'                
                                  Retirement System              0 
                              Workers' Compensation       $255,000 
               Total                                 $255,000 (5)       0 (4) 
            New York                 Death gratuity        $25,000 
                           New York City Employees'                
                                  Retirement System              0     $1,331 
                              Workers' Compensation         56,000 
               Total                                 $81,000 (26)  $1,331 (1) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                     0 $788                 0 $1,846                 0 $1,634 
          $40,000 0                        $40,000 0         $40,000          
         6,000 2,149                     6,000 2,327              6,000 2,327 
$46,000 (34) $2,937 (19) $46,000 (42) $4,173 (23) $46,000 (41) $3,961 (28) 
                  0 $2,865a                0 $4,794a                0 $5,943a 
          $34,000 0                        $58,000 0         $71,000          
         6,000 2,149                     6,000 2,327              6,000 2,327 
$40,000 (38) $5,014 (2)  $64,000 (33) $7,121 (1)   $77,000 (33) $8,270 (1) 
                     0 $955                 0 $1,598                 0 $1,981 
         $5,000 1,910                   $5,000 3,155             $5,000 3,155 
$5,000 (59) $2,865 (21)   $5,000 (59) $4,753 (18)  $5,000 (59) $5,136 (18) 
          $25,000 0                        $25,000 0         $25,000          
                   0 $1,432                 0 $2,397                 0 $2,971 
         6,000 1,733                     6,000 1,733              6,000 1,733 
$31,000 (43) $3,165 (16) $31,000 (46) $4,130 (24) $31,000 (46) $4,704 (21) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

Continued

                              Current-year dollars

Hypothetical situation 1: (E-3) Years of service: 3 Income: $31,932 Dependents:
                               0 Type of benefit

Lump sum payment

Recurring paymentEntity

         Philadelphia       City of Philadelphia Public                
                            Employees Retirement System     $9,580     
                      Philadelphia Flex Life Insurance      15,000     
                                  Workers' Compensation          3,000 
                Total                                    $27,850 (50)   0 (4) 
              Phoenix        City of Phoenix Employees'                
                                      Retirement System              0 
                              City Group Life Insurance    $99,000     
                                  Workers' Compensation          5,000 
                Total                                   $104,000 (18)   0 (4) 
          San Antonio        Texas Municipal Retirement                
                                                 System              0 
                         Basic Term Life and Accidental                
                                Death and Dismemberment                
                                               Coverage    $64,000     
                                  Workers' Compensation          6,000 
                Total                                    $70,000 (29)   0 (4) 
            San Diego         San Diego City Employees'                
                                      Retirement System     $7,983     
                      Basic Life and Accidental Death                  
                      and Dismemberment Insurance          100,000     
                                  Workers' Compensation    255,000     
                Total                                    $362,983 (1)   0 (4) 

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

    Hypothetical situation   Hypothetical situation   Hypothetical situation  
              2:                       3:                       4:            
            (E-3)                    (E-7)                    (O-3)           
     Years of service: 3      Years of service: 14     Years of service: 6    
       Income: $34,376          Income: $57,531          Income: $71,315      
        Dependents: 2            Dependents: 3            Dependents: 3       
      Lump sum Recurring          Lump sum Recurring       Lump sum Recurring 
payment payment                   payment payment          payment payment 
                    0 $286q                  0 $845q                0 $1,764q 
          $15,000 0                        $15,000 0         $15,000          
         3,000 1,719                     3,000 2,990              3,000 2,990 
$18,000 (52) $2,005 (33) $18,000 (52) $3,835 (26) $18,000 (52) $4,754 (20) 
                     0 $761                 0 $1,792                 0 $1,553 
$105,000 0                             $151,000 0         $179,000         
         5,000 1,600                     5,000 1,600              5,000 1,600 
     $110,000 (14) $2,361   $156,000 (16) $3,292         $184,000 (13) $3,153 
             (25)           (35)                                         (37) 
                        0 0                    0 NAr                    0 NAr 

      $70,000              0   $116,000             0     $144,000 
       6,000       $2,149            6,000     $2,327        6,000     $2,327 
$76,000 (24)  $2,149 (28) $122,000 (21)   $2,327     $150,000       $2,327 
                                              (53)        (19)           (53) 
         0         $1,432a               0    $2,397a            0    $2,971a 
     $100,000              0   $100,000             0     $100,000 
       5,000           1,910         5,000      3,155        5,000      3,155 
                                                        $105,000              
$105,000 (17) $3,342 (11) $105,000 (24) $5,552 (8)     (25)     $6,126 (9)

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.

aRecurring payments are in lieu of a return of employee contributions to
the retirement plan.

bThe 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.

Appendix III Hypothetical Situations Comparing Cash Benefits Provided by
the Military and Government Entities

cThe 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.

dThe 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.

eThe retirement benefit is reduced by the Workers' Compensation benefit.

fAn official from the Kentucky Employees Retirement System elected not to
provide information due to ongoing litigation.

gThe 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.

hWe 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.

iThe 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.

jThe 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.

kThe 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.

lThe 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.

mThe 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.

nThe 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.

oThe 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.

pThe 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.

qPhiladelphia 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.

rThe 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.

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 Source of cash benefit Lump sum payment Recurring payment

Federal

Public Safety Officers' Benefits The eligible spouse, child, or both

Programa	may receive an amount equal to $267,494 (as of October 2003).

Death gratuity	Same as general government employees

       Federal Employees'          Same as general            Same as general 
           Retirement                government                    government 
             System                   employees              employees        
                                   Same as general     
       Thrift Savings Plan           government        
                                      employees        
    Federal Employees' Group       Same as general     
              Life                   government        
            Insurance                 employees        
       Federal Employees'          Same as general            Same as general 
          Compensation               government                    government 
               Act                    employees              employees        

States

Alabama Death gratuity	The spouse, child, or other dependent receives
$50,000.

     Employees' Retirement    Same as general                 Same as general 
             System           government                           government 
                                     employees               employees        
        Employee Injury       Same as general                 Same as general 
          Compensation        government                           government 
            Program                  employees               employees        

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Alaska	Public Employees' Retirement Same as general government System
employees

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.

Basic Life and Accidental Death and Same as general government
Dismemberment Insurance employees

Workers' Compensation	Same as general government Same as general
government employees employees

Arizona Public Safety Personnel Retirement The designated beneficiary
receives System the accumulated contributions to the retirement system,
which includes employer and employee contributions.

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.

Basic Life Insurance and Accidental Same as general government
Death and Dismemberment employees
Insurance

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Arkansas Death gratuity	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.

State Police Retirement Same as general     Same as general government     
                    System government      
                                 employees  employees, except the spouse must 
                                           elect to receive a reduced benefit 
                                                                          for 
                                                      the benefit to commence 
                                                                 immediately. 

Basic Group Term Life and Same as general government
Accidental Death and employees
Dismemberment Coverage

                   Workers' Compensation      Same as general Same as general 
                                                government         government 
                                                 employees       employees    
California                                 Same as general Same as general 
                California Public Employees'    government         government 
                     Retirement System           employees       employees    
                                              Same as general 
                 Group Term Life Insurance      government    
                                                 employees    
                                              Same as general Same as general 
                   Workers' Compensation        government         government 
                                                 employees       employees    
    Colorado                                  Same as general Same as general 
                Public Employees' Retirement    government         government 
                  Association of Colorado        employees       employees    
                    Basic Life and Accidental Same as general 
                                    Death and   government    
                  Dismemberment Insurance        employees    
                                              Same as general Same as general 
                   Workers' Compensation        government         government 
                                                 employees       employees    
Connecticut       Death Benefits for State                 Same as general 
                                   Employees,                      government 
               State Officers and Members of                     employees    
               the                                            
                      General Assembly                        

        Connecticut State Same as general         In addition to the benefits 
                Employees government                                 provided 
Retirement System Tier       employees  to survivors of general government 
                      IIA                 
                                          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. 

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash  Lump sum        Recurring payment         
                        benefit     payment  
       Delaware                                    The designated beneficiary 
                    Death gratuity                                   receives 
                                                      $150,000 paid in annual 
                                                                 installments 
                                              not to exceed $30,000 per year. 

        New State Police Same as general         The spouse receives a        
            Pension Plan government              pension                      
                                       employees   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. 

Workers' Compensation	Same as general government Same as general
government employees employees

Florida Death gratuity	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.

              Florida Retirement      Same as general         Same as general 
                    System               government                government 
                                         employees            employees       
                Life insurance        Same as general    
                                         government      
                                         employees       
                                      Same as general         Same as general 
            Workers' Compensation        government                government 
                                         employees            employees       
             Employees Retirement     Same as general         Same as general 
Georgia          System               government                government 
                                         employees            employees       
               Group Term Life        Same as general         Same as general 
                  Insurance              government                government 
                                         employees            employees       
                                      Same as general         Same as general 
            Workers' Compensation        government                government 
                                         employees            employees       
Hawaii     Employees' Retirement   Same as general         Same as general 
                          System of      government                government 
             the State of Hawaii         employees            employees       
                                      Same as general    
             Group Life Insurance        government      
                                         employees       
                                      Same as general         Same as general 
            Workers' Compensation        government                government 
                                         employees            employees       

Idaho Public Employee Retirement System The spouse receives $100,000 in
Same as general government

of Idaho	addition to benefits for general employees government employees.
If there is no spouse, the payment can go to a dependent child under age
21.

Basic Life and Accidental Death and Same as general government
Dismemberment Insurance employees

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Illinois  Law Enforcement Officers, Civil Same as general government 
                  Defense Workers, Civil Air employees                  
                                      Patrol 
               Members, Paramedics, Firemen, 
              Chaplains, and State Employees 
            Compensation Act                 

        State Employees'      Same as general                 Same as general 
           Retirement         government                           government 
       System of Illinois            employees               employees        
                              Same as general         
      Group Life Insurance    government              
                                     employees        
                              Same as general                 Same as general 
     Workers' Compensation    government                           government 
                                     employees               employees        

Indiana Special Death Benefit        The spouse, child, or 
                    Fund                      parent receives 
                                           $150,000.          
                 Retirement       The information was         
                                  requested but               
                                       was not received.      
              Group Term Life                                 
                 Insurance        Same as general government  
                                           employees          
                                                              Same as general 
           Workers' Compensation  Same as general government       government 
                                           employees             employees    

Iowa  Public Safety Peace  The survivor who         The spouse receives 50 
              Officers'         receives the                       percent of 
        Retirement, Accident, recurring payment the employee's final average  
               and Disability     receives      
               System             $100,000.          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.                     

Basic Employee Term Life and The designated beneficiary receives
Accidental Death and $40,000.
Dismemberment Coverage

Workers' Compensation	Same as general government Same as general
government employees employees

Kansas Kansas Police and  If there is no spouse or child,  Same as general 
              Firemen's      the                                   government 
          Retirement System  designated beneficiary receives     employees    
                              100 percent of the employee's   
                             current annual salary, less any  
                                 refundable contributions and 
                                                    interest. 

Workers Compensation	Same as general government Same as general government
employees employees

Kentucky Death gratuity                     The spouse, children, or both 
                                                                      divide 
                                           $75,000.                          
                                            Information was not provided due 
            State Police Retirement System                                to 
                                           ongoing litigation.               

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of     Source of cash         Lump sum payment      Recurring payment 
employee       benefit                                   
            Group Life Insurance Same as general government 
                                         employees          
                  Workers'                                    Same as general 
                Compensation     Same as general government        government 
                                         employees              employees     

Louisiana    State Police Pension and       The spouse receives 75 percent 
                       Retirement                                          of 
                         System                  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.           

Basic Term Life and Accidental Same as general government
Death and Dismemberment employees
Insurance

Workers' Compensation	Same as general government Same as general
government employees employees

Maine Death gratuity	The spouse, children, or both divide $50,000. If
there is no spouse or child, the employee's parents receive the payment.

      Maine State Retirement    Same as general               Same as general 
              System            government                         government 
                                      employees              employees        
                                Same as general        
Employee Life Insurance and  government             
       Accidental Death and           employees        
      Dismemberment Coverage                           
                                Same as general               Same as general 
      Workers' Compensation     government                         government 
                                      employees              employees        

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

                            Maryland Death gratuity

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.

State Police Retirement System of The designated beneficiary receives The
spouse receives two-thirds of

the State of Maryland	a return of the employee's the employee's final
average salary. contributions to the retirement If there is no spouse, the
payment system and accrued interest. In goes to a child under age 18 or
addition, if there is no spouse, child, dependent parent. or dependent
parent, the designated beneficiary receives 100 percent of the employee's
salary at the time of death.

Workers' Compensation	Same as general government Same as general
government employees employees

Massachusetts State Employees Retirement System	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.

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 fulltime students, 21.

Basic Life and Accidental Death and Same as general government
Dismemberment Insurance employees

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Michigan Public Safety Officers Benefit Act	The spouse, dependent, or
estate of the employee receives $25,000.

State Police Retirement System	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.

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.

Group Life Insurance and Accidental Same as general government Duty Death
Benefits employees

Workers' Disability Compensation	Same as general government Same as
general government employees employees

Minnesota   State Patrol         If no dependents are The spouse receives  
             Retirement Plan            eligible for the      a lifetime      
                              recurring payment, the     benefit equal to 50  
                              designated                 percent of the       
                                  beneficiary receives a       average of the 
                                           return of the employee's 5 highest 
                              employee's contribution to years of salary. A   
                                         the             dependent child      
                              retirement system, plus 6  under age 18 or, if  
                              percent                        a full-time      
                                                         student, 22,         
                                      interest.          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. 

Basic Life Coverage and Accidental Same as general government
Death and Dismemberment employees
Coverage

                   Workers' Compensation      Same as general Same as general 
                                                government         government 
                                                 employees       employees    
               Mississippi Highway Safety     Same as general Same as general 
Mississippi Patrol                           government         government 
                     Retirement System           employees       employees    
                Life Insurance and Accidental Same as general 
                                        Death   government    
                 and Dismemberment Coverage      employees    
                                              Same as general Same as general 
                   Workers' Compensation        government         government 
                                                 employees       employees    

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit    Lump sum              Recurring 
                                              payment                 payment 
Missouri         Transportation Department                
                    and                                      
                    State Highway Patrol                     
                    Retirement                               
                    System                                   

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.

Basic Life Insurance	Same as general government employees

Workers' Compensation	Same as general government Same as general
government employees employees

           Highway Patrol  If no beneficiary is  The spouse receives 50       
Montana      Officers'    eligible for the    percent of                   
               Retirement                        
               System     recurring payment, the    the employee's highest    
                                designated                 average            
                          beneficiary receives   compensation. If there is no 
                          the employee's                              spouse, 
                               accumulated        a dependent child receives  
                           contributions to the              the              
                            retirement system.    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.    

Life Insurance Plan	Same as general government employees

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Nebraska Nebraska State Patrol Retirement If no benefits are paid to the
spouse System or child of an employee, then the designated beneficiary
receives a return of the employee's contributions to the retirement
system, plus regular interest.

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.

Basic Non-Contributory Life The designated beneficiary receives Insurance
$30,000.

           Workers' Compensation   Same as general            Same as general 
                                   government                      government 
                                         employees            employees       
Nevada    Public Employees'     Same as general            Same as general 
                 Retirement        government                      government 
              System of Nevada           employees            employees       

Life Insurance and Accidental Death The designated beneficiary receives
and Dismemberment Insurance $60,000.

Workers' Compensation	Same as general government Same as general
government employees employees

New Hampshire      New Hampshire Same as general  Benefits are the same as 
                  Retirement System   government                    those for 
                                       employees    general government        
                                                    employees,                
                                                    except that the payment   
                                                    equals                    
                                                            50 percent of the 
                                                            employee's salary 
                                                      at the time of death.   

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

              State of New       If no beneficiary is     The spouse receives 
New Jersey Jersey State       eligible for the               70 percent of 
              Police                                    
              Retirement System  recurring payment, the the employee's final  
                                 employee's             salary until          
                                  contributions to the  remarriage or death.  
                                       retirement       If there is no        
                                 system are paid to the  spouse, one, two, or 
                                 designated                    three children 
                                      beneficiary.      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.     

Noncontributory Group Life The designated beneficiary receives The
designated beneficiary receives

Insurance	350 percent of the employee's final 350 percent of the
employee's final salary as a lump sum or recurring salary as a lump sum or
recurring payment. payment.

Workers' Compensation	Same as general government Same as general
government employees employees

New Mexico	Peace Officers' Survivors The spouse, child, or parent receives
Supplemental Benefits $50,000.

Public Employees Retirement Same as general government Same as general
government Association of New Mexico employees employees

Basic Term Life Insurance	The designated beneficiary receives $130,000.

Workers' Compensation	Same as general government Same as general
government employees employees

New York New York State and Local Police and If the designated beneficiary
is not Fire Retirement System (Tier 2) 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.

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.

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

North Carolina	Law Enforcement Officers', The spouse, child, parent, or
estate Firemen's, Rescue Squad Workers' receives $50,000. and Civil Air
Patrol Members' Death Benefits Act

       Teachers' and State     Same as general                Same as general 
           Employees'          government                          government 
Retirement System for State        employees              employees        
               Law                                     
      Enforcement Officers                             
                               Same as general                Same as general 
      Workers' Compensation    government                          government 
                                      employees              employees        

North Dakota	North Dakota Highway Patrol Same as general government
Retirement System employees

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.

Basic Life Insurance, Accidental Same as general government
Death and Dismemberment employees
Insurance

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Ohio   Ohio Public Safety Officers       Eligible survivors, including the 
                     Death               
                  Fund Benefit                  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. 

Highway Patrol Retirement System	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.

Basic Life Insurance	Same as general government employees

Workers' Compensation	Same as general government Same as general
government employees employees

Oklahoma	Oklahoma Law Enforcement The designated beneficiary receives
Retirement System $5,000.

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.

HealthChoice Life Insurance	Same as general government employees

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

       Type of        Source of cash     Lump sum payment  Recurring payment  
      employee           benefit                           
                      Oregon Public      Same as general      Same as general 
       Oregon           Employees           government             government 
                    Retirement Systemb      employees          employees      
                         Workers'        Same as general      Same as general 
                       Compensation         government             government 
                                            employees          employees      

Pennsylvania Act 101 Death Benefits	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.

State Employees' Retirement Same as general government

System	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.

Employee Term Life Coverage	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.

Workers' Compensation	Same as general government Same as general
government employees employees

Rhode Island Relief of Injured and    The spouse receives a payment        
                Deceased                 
                Fire Fighters and Police equal to 40 percent of the federal   
                Officers                 
                                                 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.  

State Police Retirement Program	The employee's dependent relatives receive
75 percent of the employee's annual salary.

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

South Carolina	South Carolina Police Officers Retirement System

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.

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.

Active Membership Group Life Same as general government Insurance
employees

Workers' Compensation	Same as general government Same as general
government employees employees

South Dakota South Dakota       Same as general Same as general government 
                Retirement System  government      
                  Class B Public      employees    employees, except the      
                      Safety                       retirement                 
                                                     factor used to calculate 
                                                                the recurring 
                                                        payment is higher for 
                                                                 employees in 
                                                     high-risk occupations.   

Group Term Life Plan Basic Same as general government Coverage employees

                  Workers' Compensation       Same as general Same as general 
                                                government         government 
                                                 employees       employees    
Tennessee           Tennessee Consolidated Same as general Same as general 
                                   Retirement   government         government 
                          System                 employees       employees    
                    Basic Group Term Life and Same as general 
                                      Special   government    
                    Accident Insurance           employees    
                                              Same as general Same as general 
                  Workers' Compensation         government         government 
                                                 employees       employees    

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Texas	Financial Assistance to Survivors of Certain Law Enforcement
Officers, Fire Fighters, and Others ("Chapter 615") 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. 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.

         Employees Retirement Same as general        Same as general          
                    System of government             government               
                        Texas              employees employees, except if the 
                                                                     employee 
                                                       had more than 20 years 
                                                                  of service, 
                                                     the retirement factor is 
                                                               2.8.           
        Basic Group Term Life Same as general        Same as general          
                    Insurance government             government               
                                           employees                employees 
                              Same as general        Same as general          
        Workers' Compensation government             government               
                                           employees                employees 

Utah	Public Safety Noncontributory Retirement System

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.

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.

Group Term Life and Group Accident Same as general government Plan
employees

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Vermont      Vermont State Same as general Same as general government      
            Retirement System   government    
                Group C          employees    employees, except the spouse    
                                              receives a minimum benefit of   
                                                 35 percent of the employee's 
                                                                        final 
                                                   average compensation.      

Life Insurance and Accidental Death Same as general government and
Dismemberment Insurance employees

                  Workers' Compensation       Same as general Same as general 
                                              government           government 
                                                 employees       employees    
            State Police Officers' Retirement Same as general Same as general 
Virginia                                   government           government 
                         System                  employees       employees    
                                              Same as general 
               Basic Group Life Insurance     government      
                                                 employees    
                                              Same as general Same as general 
                  Workers' Compensation       government           government 
                                                 employees       employees    

Washington Washington State Patrol Retirement Same as general government
Same as general government

System Plan 2	employees, except if the employee employees 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.

Basic Term Life Insurance and Same as general government
Accidental Death and employees
Dismemberment Insurance for
Employees

Workers' Compensation	Same as general government Same as general
government employees employees

West Virginia West Virginia State Police     The spouse receives a monthly 
                     Retirement System        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.             

Basic Life Insurance and Basic Same as general government
Accidental Death and employees
Dismemberment Insurance

Workers' Compensation	Same as general government Same as general
government employees employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment 
      Wisconsin      Wisconsin Retirement  Same as general    Same as general 
                            System            government           government 
                                              employees         employees     
                    Wisconsin Public       Same as general  
                    Employers Group           government    
                    Life Insurance Program    employees     

Worker's Compensation	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.

Same as general government employees

Wyoming  Wyoming State Highway Patrol,   The spouse receives 50 percent of 
               Game and Fish Warden and           the employee's final actual 
                                                                      salary. 
           Criminal Investigator Retirement    Each unmarried child under the 
                                                                          age 
                       Program                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. 

Group Life Insurance	Same as general government employees

                    Workers'         Same as general      Same as general     
                  Compensation         government            government       
                                        employees            employees        
District of Police and                                                     
    Columbia   Firefighters        Any survivor who       The spouse receives 
               Retirement          received at least           100 percent of
                 and Disability       50 percent of    the employee's final   
                                    support from the   salary. If there       
                                   employee receives a is no spouse or the    
                                        lump sum       spouse dies or         
                                   payment of $50,000. remarries, the         
                                      If there are     unmarried children     
                                   multiple survivors,    under age 18 or, if 
                                   the payment is         full-time students, 
                                    divided among the   22, divide 75 percent 
                                       survivors.              of the average 
                                   Additionally,       of the highest 3 years 
                                   burial expenses up            of           
                                   to                  
                                     $300 are paid.        compensation.      
               DC Employees' Group   Same as general   
                      Life             government      
                    Insurance           employees      

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Cities

Chicago Law Enforcement Officers, Civil         The designated beneficiary 
                                                                     receives 
                 Defense Workers, Civil Air    a payment adjusted annually by 
                                     Patrol                               the 
              Members, Paramedics, Firemen,    Consumer Price Index. In 2004, 
                                                                          the 
             Chaplains, and State Employees payment is $262,405.              
                                            Additionally,                     
           Compensation Act                      the spouse or estate is paid 
                                                                      $10,000 
                                            for burial.                       

Firemen's Annuity and Benefit Fund The spouse receives a benefit equal of
Chicago, Policemen's Annuity and to 75 percent of the employee's final
Benefit Fund of Chicago 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.

Basic Life Benefit and Accidental Same as general government
Death and Dismemberment employees
Insurance

Workers' Compensation	Same as general government employees

Dallas  Dallas Police and Fire Pension        The eligible spouse receives 
                       System                    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.        

Standard Insurance Company	Same as general government employees

Workers' Compensation	Same as general government employees

Houston    Houston Firefighters'    The eligible spouse    Same as general 
                   Relief and               or other               government 
              Retirement Fund, Houston dependents receive  employees, plus an 
                                Police       $5,000.               additional 
            Officers' Pension System                       amount of $150 per 
                                                           month.             
            Basic Life Insurance and   Same as general     
                                       government          
           Occupational Death Benefit       employees      
                                       Same as general     
              Workers' Compensation    government          
                                            employees      

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment

Los Angeles	Los Angeles Fire and Police Pension Plan

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.

Workers' Compensation	Same as general government employees

New York Death gratuity	Same as general government employees

New York City Police Pension Fund, Same as general government New York
City Fire Department employees Pension Fund

Workers' Compensation	Same as general government employees

Philadelphia City of Philadelphia                          Same as general 
                       Public                                      government 
                Employees Retirement                             employees    
                System                                        
                   Life insurance     Information was         
                                      requested but not       
                                             received.        
                                          Same as general     
                Workers' Compensation       government        
                                             employees        

Phoenix  Public Safety Personnel Retirement   The eligible spouse receives 
                          System                100 percent of the employee's 
                                                      average monthly benefit 
                                                compensation, less any amount 
                                               payable for an eligible child. 

Basic Life Insurance, Basic The designated beneficiary receives Accidental
Death and two times the employee's basic Dismemberment Insurance, and
annual salary, rounded up to the next Occupational Accidental Death higher
$1,000, plus $100,000. Insurance

Workers' Compensation	Same as general government employees

Appendix IV Cash Survivor Benefits Provided by Government Entities for Employees
                            in High-Risk Occupations

                         (Continued From Previous Page)

     Type of       Source of cash     Lump sum payment   Recurring payment    
     employee          benefit                         
San Antonio       Retirement                              The benefits are 
                                                           determined through 
                                                       negotiated collective  
                                                       bargaining             
                                                            agreements.       
                Basic Term Life and   Same as general  
                Accidental            government       
                      Death and          employees     
                    Dismemberment                      
                      Coverage                         
                                      Same as general  
                Workers' Compensation government       
                                         employees     
                   San Diego City                         Same as general     
    San Diego        Employees'                              government       
                  Retirement System                          employees        
                Basic Term Life and   Same as general  
                Accidental            government       
                      Death and          employees     
                    Dismemberment                      
                      Insurance                        
                                      Same as general  
                Workers' Compensation government       
                                         employees     

Source: GAO's analysis of military and federal, state, and city government
data.

aBenefits 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.

bAccording 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.

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.

GAO's Mission	The Government Accountability Office, the audit, evaluation
and investigative arm of Congress, exists to support Congress in meeting
its constitutional responsibilities and to help improve the performance
and accountability of the federal government for the American people. GAO
examines the use of public funds; evaluates federal programs and policies;
and provides analyses, recommendations, and other assistance to help
Congress make informed oversight, policy, and funding decisions. GAO's
commitment to good government is reflected in its core values of
accountability, integrity, and reliability.

Obtaining Copies of The fastest and easiest way to obtain copies of GAO
documents at no cost

is through GAO's Web site (www.gao.gov). Each weekday, GAO postsGAO
Reports and newly released reports, testimony, and correspondence on its
Web site. To Testimony have GAO e-mail you a list of newly posted products
every afternoon, go to

www.gao.gov and select "Subscribe to Updates."

Order by Mail or Phone	The first copy of each printed report is free.
Additional copies are $2 each. A check or money order should be made out
to the Superintendent of Documents. GAO also accepts VISA and Mastercard.
Orders for 100 or more copies mailed to a single address are discounted 25
percent. Orders should be sent to:

U.S. Government Accountability Office 441 G Street NW, Room LM Washington,
D.C. 20548

To order by Phone:	Voice: (202) 512-6000 TDD: (202) 512-2537 Fax: (202)
512-6061

To Report Fraud, Contact:
Waste, and Abuse in Web site: www.gao.gov/fraudnet/fraudnet.htm

E-mail: [email protected] Federal Programs Automated answering system:
(800) 424-5454 or (202) 512-7470

Congressional	Gloria Jarmon, Managing Director, [email protected] (202)
512-4400 U.S. Government Accountability Office, 441 G Street NW, Room 7125

Relations Washington, D.C. 20548

Public Affairs	Jeff Nelligan, Managing Director, [email protected] (202)
512-4800 U.S. Government Accountability Office, 441 G Street NW, Room 7149
Washington, D.C. 20548

                               Presorted Standard
                              Postage & Fees Paid
                                      GAO
                                Permit No. GI00

United States Government Accountability Office Washington, D.C. 20548-0001

Official Business Penalty for Private Use $300

Address Service Requested
*** End of document. ***