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
******************************************************************
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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
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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.
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