a

GAO

United States Government Accountability Office

Report to Congressional Committees

July 2004 MILITARY 

PERSONNEL

Survivor Benefits for 

Servicemembers and 

Federal, State, and 

City Government 

Employees

GAO-04-814
www.gao.gov/cgi-bin/getrpt?GAO-04-814.

To view the full product, including the scope 

and methodology, click on the link above. 

For more information, contact Derek Stewart 

at (202) 512-5559 or stewartd@gao.gov. 

Highlights of GAO-04-814, a report to 

congressional committees 

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. 

• Social Security payments, a death gratuity, burial expenses, and life 

insurance are four types of lump sum survivor benefits provided by the 

military and at least some civilian government entities; the federal 

government and some states additionally provide a lump sum payment 

through their retirement plans. Recurring payments are also provided by 

Social Security to the survivors for deceased servicemembers and most 

deceased government employees in the 61 civilian government entities 

GAO studied. Other types of recurring payments are specific to the 

military or civilian government entities. GAO identified two programs 

with recurring payments for the military and two other types of 

programs for the civilian government entities. 

• For the four hypothetical situations GAO used to examine the amount of 

cash payments provided to survivors, survivors of deceased 

servicemembers almost always obtain higher lump sums than do the 

survivors of the deceased employees from the 61 civilian government 

entities. The amount of recurring payments to deceased 

servicemembers’ survivors in three of the four situations exceeds those 

provided by the federal government, typically exceeds those provided by 

at least one-half of the states, but are typically less than those provided 

by over one-half the cities. 

• The military also provides more types of noncash survivor benefits than 

do civilian government entities, with some benefits being comparable in 

type and others differing among the entities. 

The survivors of civilian government employees in some high-risk 

occupations may receive supplemental benefits—a death gratuity, higher life 

insurance, higher benefits from the retirement plan, or a combination of the 

three—beyond those that the entities provide to civilian government 

employees in general. For example, survivors of federal, state, and city 

government law enforcement officers and firefighters who die in the line of 

duty may be entitled to a lump sum payment of more than $267,000 under 

the Public Safety Officers’ Benefits Act. Further, 34 states and 5 cities 

provide survivors of employees in high-risk occupations with additional cash 

benefits that are not available to survivors of state and city employees in 

general. The addition of these supplemental cash benefits to those provided 

to the survivors of deceased general government employees can result in 

lump sum and recurring payments being generally higher for survivors of 

government employees in high-risk occupations than for servicemembers’ 

survivors. 

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. 
Page i GAO-04-814 Survivor Benefits

Contents

Letter 1

Results in Brief 4

Background 6

Types of Survivor Benefits Provided for Servicemembers Are 

Comparable to Those for General Government Employees, 

but Benefit Amounts Differ 8

Most Federal, State, and City Governments Supplement Their 

General Survivor Benefits for Employees in High-Risk 

Occupations 19

Agency Comments 21

Appendixes

Appendix I: Scope and Methodology 22

Appendix II: Cash Survivor Benefits Provided by the Military and 

Government Entities for Employees in General 25

Appendix III: Hypothetical Situations Comparing Cash Benefits Provided 

by the Military and Government Entities 59

Appendix IV: Cash Survivor Benefits Provided by Government Entities 

for Employees in High-Risk Occupations 101

Appendix V: GAO Contact and Staff Acknowledgments 122

Tables Table 1: Overview of the Type and Amount of Lump Sum Payments 

Provided by the Military and Civilian Government 

Entities 10

Table 2: Overview of the Type and Amount of Recurring Payments 

Provided by the Military and Civilian Government 

Entities 13

Table 3: Hypothetical Situations Comparing Non-Social Security 

Cash Benefits Provided by the Military and Civilian 

Government Entities 16

Table 4: Summary of Noncash Benefits Provided by the Military and 

Civilian Government Entities 18

Table 5: Summary of Supplemental Cash Benefits Provided by 

Civilian Government Entities for Employees in Selected 

High-Risk Occupations 20

Table 6: Federal Departments and Agencies Contacted during 

Our Review 23
Contents

Page ii GAO-04-814 Survivor Benefits

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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Page 1 GAO-04-814 Survivor Benefits

United States Government Accountability Office

Washington, D.C. 20548

A

July 15, 2004 Letr

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.
Page 2 GAO-04-814 Survivor Benefits

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.
Page 3 GAO-04-814 Survivor Benefits

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.
Page 4 GAO-04-814 Survivor Benefits

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. 
Page 5 GAO-04-814 Survivor Benefits

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.
Page 6 GAO-04-814 Survivor Benefits

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.
Page 7 GAO-04-814 Survivor 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.
Page 8 GAO-04-814 Survivor Benefits

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.
Page 9 GAO-04-814 Survivor 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.
Page 10 GAO-04-814 Survivor Benefits

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

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

Note: States’ and cities’ lump sum payment benefits vary as to whether they are tax-exempt.

a

The survivor of a deceased federal government employee can choose the benefit through either the 

retirement plan or workers’ compensation. Most survivors will choose workers’ compensation benefits 

because workers’ compensation normally pays a higher amount.

b

Some states’ benefits differ based on type or number of survivors. In these cases, to determine the 

benefits for this table, we assumed the family consisted of a spouse and one child.

Civilian government entities

Type of lump sum 

payment Military Federal States Cities

Social Security $255 $255 $255 $255

Death gratuity $12,000 (tax-exempt) Up to $10,000 (taxable) 5 states provide from 

$50,000 to $262,405.

1 city provides $25,000.

Burial expenses Up to $6,900 

(tax-exempt)

Up to $800 (tax-exempt) 49 states and the District 

of Columbia provide a 

benefit that ranges from 

$2,000 to $15,000 and 

1 state provides a lump 

sum payment, from which 

burial expenses are to be 

paid.

9 cities provide a benefit 

that ranges from $3,000 

to $6,000.

Life insurance 

(included if the civilian 

government entity pays 

a portion of the 

premium and at least 

80 percent of the 

employees participate)

Up to $250,000 

(tax-exempt)

Basic pay, rounded to the 

next thousand, plus 

$2,000 (tax-exempt)

22 states provide a flat 

amount that ranges from 

$2,600 to $80,000, 

16 states and the District 

of Columbia provide a 

percentage of basic pay 

that ranges from 100 to 

400 percent, and 4 states 

use a combination of 

methods.

4 cities provide a flat 

amount that ranges from 

$15,000 to $100,000, 

2 cities provide a 

percentage of basic pay 

that is equal to 

200 percent, and 1 city 

uses a combination of 

methods.

Retirement plan 

(included if the civilian 

government entity 

contributes to the 

survivor benefit)

Not applicable Basic Death Benefit of 

$24,866.19 (for fiscal 

year 2004) plus 

50 percent of the 

employee’s final salary or 

high-3 salary if the 

employee had 18 months 

of creditable servicea

16 states and the District 

of Columbia provide a 

lump sum based on the 

employee’s annual 

salary, contributions to 

the retirement plan, or a 

flat amount.b

Not applicable
Page 11 GAO-04-814 Survivor Benefits

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).
Page 12 GAO-04-814 Survivor Benefits

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.
Page 13 GAO-04-814 Survivor Benefits

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

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

Note: States’ and cities’ recurring payments vary as to whether they are tax-exempt.

a

The survivor of a deceased federal government employee can choose the benefit through either the 

retirement plan or workers’ compensation. Most survivors will choose workers’ compensation benefits 

because workers’ compensation normally pays a higher amount.

b

Some states’ and cities’ benefits differ based on the type or number of survivors. In these cases, to 

determine the benefits for this table, we assumed the family consisted of a spouse and one child.

Civilian government entities

Type of recurring payment Military Federal States Cities

Social Security Based on earnings in 

covered employment

Based on earnings in 

covered employment

Based on earnings in 

covered employment

Based on earnings in 

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 Benefit Plan 55 percent of the 

servicemember’s maximum 

monthly retired pay, offset by 

DIC

Not applicable Not applicable Not applicable

Dependency and Indemnity 

Compensation

$967 per month plus $241 

per month for each child 

(tax-exempt)

Not applicable Not applicable Not applicable

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

Retirement plan (included if 

the civilian government 

entity contributes to the 

survivor benefit)

Not applicable 50 percent of the 

employee’s monthly 

retirement payment if 

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’ compensation 

(only if the death occurs 

while in the line of duty)

Not applicable Up to 75 percent of 

the employee’s salarya

(tax-exempt)

48 states and the 

District of Columbia 

provide 45 to 

90 percent of the 

employee’s salary and 

2 states provide a flat 

amount.b

9 cities provide 60 to 

75 percent of the 

employee’s salary.b
Page 14 GAO-04-814 Survivor Benefits

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.

• Servicemember’s survivors: The survivors would receive $268,900 in a 

lump sum payment from a death gratuity, life insurance, and burial 

expenses, as well as $2,390 in recurring payments from DIC and SBP 

(assuming the child is the designated beneficiary).

• Federal government employee’s survivors: The survivors would 

receive $121,000 in a lump sum payment from a death gratuity, which 

includes burial costs, and life insurance and $1,718 in recurring 

payments from workers’ compensation. That is, the survivors would 

receive nearly $148,000 less in a lump sum payment and almost $700 less 

per month in recurring payments than would a servicemember’s 

survivors.

• State or city government employee’s survivors: Interpretation of 

the state and city amounts is more problematic because the lump sum 

and recurring payments shown in the same row of table 3 may represent 

amounts paid by a different state or city government. For hypothetical 

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.
Page 15 GAO-04-814 Survivor Benefits

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.
Page 16 GAO-04-814 Survivor Benefits

Table 3: Hypothetical Situations Comparing Non-Social Security Cash Benefits Provided by the Military and Civilian 

Government Entities

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

Note: The states’ and cities’ lump sum and recurring payments shown in the same row may represent 

amounts paid by different entities. The recurring payments provided to survivors of servicemembers 

are calculated with a child as designated beneficiary for the SBP payment.

a

Income is defined as regular military compensation (i.e., basic pay, allowances for housing and 

subsistence, and federal tax advantages) for servicemembers and regular salary for civilian 

government employees.

b

The recurring payment can be made to a nondependent who is the designated beneficiary. The 

civilian government entities allowing such a designation are Nevada ($450), New Mexico ($1,331), and 

New York City ($1,331).

Current-year dollars 

Hypothetical situation 1:

(E-3)

Years of service: 3

Income: $31,932a

Dependents: 0

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Entity

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

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
Page 17 GAO-04-814 Survivor Benefits

Servicemembers’ Survivors 

Receive More Noncash 

Benefits Than Do General 

Government Employees’ 

Survivors

The military provides more noncash survivor benefits than do the federal, 

state, and city governments, with some benefits being comparable in type 

and others differing among the entities (see table 4 for examples of the 

most common benefits). For example, the military, federal government, 

17 states, and 7 cities provide continued health insurance that is wholly or 

partially subsidized. Additionally, the military and 5 of the state 

governments provide some education benefits. Eligible survivors of 

servicemembers who die while on active duty also obtain benefits such as 

rent-free government housing or a tax-free housing allowance for up to 

180 days, relocation assistance, and lifetime access to commissaries and 

exchanges that are not available to other government survivors.21

21 See GAO-02-935.
Page 18 GAO-04-814 Survivor Benefits

Table 4: Summary of Noncash Benefits Provided by the Military and Civilian Government Entities

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

a

While Social Security does not offer education benefits, an unmarried child of a deceased civilian 

government employee who paid into Social Security may be eligible for monthly benefits until age 18 

(or age 19 if the child is a full-time student enrolled in elementary or secondary school). The federal 

government and some states provide continued recurring payments if the child is a full-time student.

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 benefits for 

spouse, children, or 

botha

Surviving spouse and children 

are eligible for up to 45 months 

of education benefits.

Not applicable 5 states provide 

education benefits for 

the eligible spouse, 

child, or both.

Not applicable

Military-specific 

noncash benefits

Surviving spouse and children 

are eligible for rent-free 

government housing or a taxfree housing allowance for up 

to 180 days, relocation 

assistance, and commissary 

and exchange privileges.

Not applicable Not applicable Not applicable
Page 19 GAO-04-814 Survivor Benefits

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.
Page 20 GAO-04-814 Survivor Benefits

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

High-Risk Occupations

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.

Civilian government entities

Supplemental cash benefits Federal States Cities

Death gratuity $267,494 is provided 

through PSOB 

(tax-exempt).

$267,494 is provided 

through PSOB 

(tax-exempt), and 15 states 

provide an additional 

benefit that ranges from 

$25,000 to $250,000.

$267,494 is provided 

through PSOB 

(tax-exempt), and one city 

provides an additional 

benefit equal to $262,405.

Higher life insurance benefits than general 

government employees (included if the entity 

pays a portion of the premium and at least 

80 percent of the employees participate)

No 5 states provide either a 

higher flat amount 

or percentage of salary.

1 city provides a higher 

flat rate.

Higher retirement benefits than general 

government employees (included if the entity 

contributes to the survivor benefit)

No 22 states provide a 

higher percentage of 

salary or percentage of the 

retirement benefit.

5 cities provide a higher 

percentage of salary, 

percentage of the 

retirement benefit, or a 

flat amount.
Page 21 GAO-04-814 Survivor Benefits

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 (stewartd@gao.gov) or Jack E. Edwards at (202) 512-

8246 (edwardsj@gao.gov). Other staff members who made key 

contributions to this report are listed in appendix V.

Derek B. Stewart

Director, Defense Capabilities and Management
Page 22 GAO-04-814 Survivor Benefits

Appendix I

Scope and Methodology ApApenednxidexiIs

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.

1

For example, the Federal Employees’ Retirement System covers the largest group of 

employees in the federal government. 
Appendix I

Scope and Methodology

Page 23 GAO-04-814 Survivor Benefits

Table 6: Federal Departments and Agencies Contacted during Our Review

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.

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
Appendix I

Scope and Methodology

Page 24 GAO-04-814 Survivor Benefits

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.
Page 25 GAO-04-814 Survivor Benefits

Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General ApendxiI

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 

Compensation

The eligible spouse receives $967 per 

month, and each minor child receives 

$241 per month.

Servicemembers’ Group Life 

Insurance

All members of the uniformed services 

are automatically insured for the 

maximum of $250,000 unless an 

election is filed reducing the insurance 

by $10,000 increments or canceling it 

entirely.

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

Page 26 GAO-04-814 Survivor Benefits

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.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 27 GAO-04-814 Survivor Benefits

Federal Employees’ Compensation 

Acta

The designated beneficiary receives 

up to $200 for terminating the 

employee’s status as a federal 

employee and up to $800 for burial 

expenses.

The eligible spouse receives 

45 percent of the employee’s pay rate 

and children each receive 15 percent, 

not to exceed a total of 75 percent of 

the pay rate.

State

Alabama Employees’ Retirement System If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives the employee’s 

contributions to the retirement system 

and the total interest earned, plus an 

amount equal to the employee’s salary 

in the previous fiscal year. If the 

employee had less than 1 year of 

service, the amount is equal to the 

employee’s salary at the time of death.

The spouse or designated beneficiary 

receives a recurring payment only if 

the employee was eligible to retire and 

still working or had 25 years of 

service. The recurring payment is 

50 percent of the employee’s 

retirement benefit, based on the 

average of the employee’s 3 highest 

years of salary, years and months of 

service, and a benefit factor.

Employee Injury Compensation 

Program

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

the employee’s weekly earnings. Two 

or more dependents receive 

66 2/3 percent of the employee’s 

weekly earnings. Payments are not to 

exceed 500 weeks.

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 

Dismemberment Insurance

The designated beneficiary receives 

$7,000.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 28 GAO-04-814 Survivor Benefits

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’s contributions 

to the retirement system and the total 

interest earned. If the benefit is under 

$5,000, the beneficiary receives a 

lump sum. If the benefit is more than 

$5,000, then the beneficiary can elect 

a lump sum or a recurring payment.

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 

Death and Dismemberment Insurance

The designated beneficiary receives 

$24,000.

Workers’ Compensation Burial expenses are not to exceed 

$5,000.

A spouse with no dependent children 

receives 66 2/3 percent of the 

employee’s average monthly wages. If 

there are dependent children, the 

spouse receives 35 percent of the 

employee’s average monthly wages 

and the children divide 31 2/3 percent 

of the employee’s average monthly 

wages. After all children reach age 18, 

the spouse receives the benefit as if 

there are no children.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 29 GAO-04-814 Survivor Benefits

Arkansas Arkansas Public Employees 

Retirement System

If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives a return of the 

employee’s contributions to the 

retirement system and regular 

interest.

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 

Death and Dismemberment Coverage

The designated beneficiary receives 

$20,000.

Workers’ Compensation Burial expenses are not to exceed 

$6,000.

A spouse with no children receives 

35 percent of the employee’s average 

weekly wages. If there are children, 

the spouse receives an additional 

15 percent of the employee’s average 

weekly wages for each of the children, 

not to exceed 66 2/3 percent of the 

average weekly wages.

California California Public Employees’ 

Retirement System

If the employee dies a violent death 

and there is no spouse or child, then 

the designated beneficiary receives a 

refund of the employee’s contributions 

to the retirement system. If the 

employee had at least 20 years of 

service, the designated beneficiary 

also receives an amount equal to 

6 months of pay.

If the employee dies a violent death, 

the spouse receives a recurring 

payment equal to 50 percent of the 

employee’s final compensation. If 

there are children under the age of 22, 

the payment may be increased to a 

maximum of 75 percent of the 

employee’s final compensation.

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.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 30 GAO-04-814 Survivor Benefits

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

If there are no total or partial 

dependents, $250,000 is paid to the 

estate of the deceased employee.

Dependents receive payments equal 

to two-thirds of the employee’s 

average weekly earnings, not to 

exceed $145,000 for two dependents, 

or $160,000 for three or more total 

dependents.

Colorado Public Employees’ Retirement 

Association of Colorado

If no survivor is eligible for a recurring 

payment, the designated beneficiary 

receives a return of the employee’s 

contributions and accrued interest and 

a 100 percent match of those 

contributions and accrued interest.

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 

Dismemberment Insurance

The designated beneficiary receives 

$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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 31 GAO-04-814 Survivor Benefits

Connecticut Death Benefits for State Employees, 

State Officers and Members of the 

General Assembly

A spouse with at least one dependent 

child receives a total of $100,000 paid 

monthly for at least 10 years. Each 

child also receives $50 per month until 

he or she reaches age 18. If there is a 

spouse with no children or no spouse 

or child but dependent parents, the 

spouse or dependent parents receive 

a total of $50,000 paid monthly for at 

least 10 years.

Connecticut State Employees 

Retirement System Tier IIA

If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives a return of the 

employee’s contributions to the 

retirement plan, plus 5 percent 

interest.

If the employee was eligible for 

retirement or had at least 25 years of 

service and had been married to his or 

her spouse for at least 1 year, the 

spouse receives 50 percent of the 

retirement benefit that the employee 

would have received under the 

“Spouse” option had payments started 

on the day of the employee’s death.

Workers’ Compensation Burial expenses are not to exceed 

$4,000.

Individuals who were dependent on 

the employee’s earnings receive 

75 percent of the employee’s average 

weekly after-tax earnings.

Delaware State Employee’s Pension Plan If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives a lump sum 

payment of the employee’s 

contributions to the retirement plan 

and any accrued interest.

If the employee had at least 5 years of 

service, the spouse, dependent child, 

or dependent parent receives a 

recurring payment equal to threequarters of the retirement benefit that 

the employee would have received, 

calculated based on the employee’s 

final average salary, years of service, 

and a retirement factor.

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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 32 GAO-04-814 Survivor Benefits

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 Retirement System If the employee had less than 13 years 

and 4 months of service, the 

designated beneficiary receives the 

employee’s contributions to the 

retirement system, plus any accrued 

interest.

If the employee had at least 13 years 

and 4 months of service, then the 

designated beneficiary receives 

75 percent of the retirement benefit 

the employee would have received 

had he or she worked until age 60.

Group Term Life Insurance The designated 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.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 33 GAO-04-814 Survivor Benefits

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 

Dismemberment Insurance

The designated beneficiary receives 

an amount equal to the employee’s 

annual salary, rounded to the nearest 

$1,000, with a minimum of $20,000 

from the Basic Life Insurance, plus 

100 percent of the employee’s annual 

salary from the Accidental Death and 

Dismemberment Insurance.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 34 GAO-04-814 Survivor Benefits

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, Civil 

Defense Workers, Civil Air Patrol 

Members, Paramedics, Firemen, 

Chaplains, and State Employees 

Compensation Act

The designated beneficiary receives a 

payment adjusted annually by the 

Consumer Price Index. In 2004, the 

payment is $262,405. Additionally, the 

spouse or estate is paid $10,000 for 

burial.

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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 35 GAO-04-814 Survivor Benefits

Workers’ Compensation Burial expenses are not to exceed 

$4,200.

The spouse and children, if any, 

receive 66 2/3 percent of the 

employee’s average weekly wages for 

the life of the spouse, or until 

remarriage, and until children reach 

age 18, or, if full-time students, 25. 

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

Public Employees’ Retirement Fund 

of Indiana

The designated beneficiary receives 

the amount in the employee’s Annuity 

Savings Account, which is equal to the 

employee’s contributions to the 

retirement plan and accrued interest.

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 to exceed 

$6,000.

Individuals who were wholly 

dependent on the employee’s 

earnings divide 66 2/3 percent of the 

employee’s average weekly wages for 

500 weeks.

Iowa Iowa Public Employees’ Retirement 

System

The designated beneficiary receives 

the greater of the present value of the 

employee’s accrued retirement benefit 

at the date of death and the result of a 

formula that takes into account the 

employee’s accumulated contributions 

to the retirement system, highest 

salary, and years of service.

If the designated beneficiary is a sole 

individual, he or she has the 

opportunity to convert the lump sum 

payment to a recurring payment.

Basic Employee Term Life and 

Accidental Death and 

Dismemberment Coverage

The designated beneficiary receives 

$20,000.

Workers’ Compensation Burial expenses are not to exceed 

$7,500.

Eligible dependents divide 80 percent 

of the employee’s average weekly 

spendable earnings. Eligible 

dependents include a spouse; child 

under age 18 or, if a full-time student, 

25; or any other person who is 

dependent upon the employee’s 

earnings.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 36 GAO-04-814 Survivor Benefits

Kansas Kansas Public Employees Retirement 

System

The spouse receives $50,000 and a 

return of the employee’s contributions 

to the retirement system and any 

accrued interest.

The spouse receives a monthly 

benefit based on 50 percent of the 

employee’s final average salary, plus 

10 percent for each dependent child, 

not to exceed 75 percent of the final 

average salary. The payment is 

reduced by the Workers’ 

Compensation benefit.

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 

System

Information was not provided due to 

ongoing litigation.

Group Life Insurance The designated beneficiary 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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 37 GAO-04-814 Survivor Benefits

Louisiana Louisiana State Employees’ 

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.

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 

and Dismemberment Insurance

The designated beneficiary receives 

$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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 38 GAO-04-814 Survivor Benefits

Employee Life Insurance and 

Accidental Death and 

Dismemberment Coverage

The designated beneficiary receives a 

payment equal to two times the 

employee’s annual salary, rounded to 

the next higher $1,000.

Workers’ Compensation Burial costs not to exceed $4,000 are 

paid to the person who pays for the 

employee’s burial, and incidental 

compensation of $3,000 is paid to the 

employee’s estate.

Individuals who were wholly 

dependent on the employee’s 

earnings receive 80 percent of the 

employee’s after-tax average weekly 

wages for a period not to exceed 

500 weeks or until age 18. If the 

spouse remarries, payments to the 

spouse cease and the spouse 

receives the balance of the 

compensation that he or she would 

have received, not to exceed $500.

Maryland Death gratuity The spouse, child, or dependent 

parent receives $100,000.

Contributory and Non-Contributory 

Pension Systems for Employees and 

Teachers of the State of Maryland

If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives a one-time 

payment equal to the employee’s 

annual salary at the time of death 

plus any employee contributions to the 

retirement system and accumulated 

interest.

The spouse may elect a monthly 

benefit in lieu of the lump sum 

payment if the spouse is the sole 

primary beneficiary and the employee 

was either eligible for retirement at the 

time of death or had at least 25 years 

of service regardless of age. The 

monthly benefit is calculated based on 

the employee’s years of creditable 

service and 3 highest years of salary.

Workers’ Compensation Burial expenses are not to exceed 

$5,000.

Individuals who were wholly 

dependent on the employee’s 

earnings divide 66 2/3 percent of the 

employee’s average weekly wages for 

the period of total dependency or until 

$45,000 has been paid.

Massachusetts State Employees Retirement System The designated beneficiary receives a 

return of the employee’s contributions 

to the retirement system.

The spouse receives 72 percent of the 

employee’s annual compensation. If 

there is no spouse, it is paid first to the 

legal guardian of dependent children 

under age 18, and then to a 

dependent parent. Children receive 

$312 yearly until age 18 or, if full-time 

students, 21.

Basic Life and Accidental Death and 

Dismemberment Insurance

The designated beneficiary receives 

$10,000.

Workers’ Compensation Burial expenses are not to exceed 

$4,000.

The spouse receives 66 2/3 percent of 

the employee’s weekly compensation 

until remarriage.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 39 GAO-04-814 Survivor Benefits

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 

Duty Death Benefits

The designated beneficiary receives 

an amount equal to two times the 

employee’s annual salary up to 

$200,000, rounded to the next $1,000, 

and an additional $100,000.

Workers’ Disability Compensation Burial expenses are not to exceed 

$6,000.

Individuals who were wholly 

dependent on the employee’s 

earnings receive a payment equal to 

80 percent of the employee’s after-tax 

average weekly wages for 500 weeks.

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 

Death and Dismemberment Coverage

The amount that the designated 

beneficiary receives is based on the 

employee’s salary. For example, if the 

employee’s annual salary is between 

$50,001 and $55,000, the designated 

beneficiary receives $110,000.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 40 GAO-04-814 Survivor Benefits

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 

of Mississippi

If there are no dependents, then the 

designated beneficiary receives the 

employee’s contributions to the 

retirement system with accrued 

interest.

A spouse receives 50 percent of the 

employee’s average compensation 

until the spouse’s remarriage or death. 

Additionally, a dependent child under 

age 19 or, if a full-time student, 23, 

receives 25 percent, and two or more 

children divide 50 percent of the 

employee’s average compensation. 

Average compensation is calculated 

based on the employee’s 4 highest 

years of salary.

Life Insurance and Accidental Death 

and Dismemberment Coverage

The designated beneficiary receives 

two times the employee’s basic 

earnings, rounded to the next $1,000, 

with a minimum of $30,000 and a 

maximum of $100,000 from Life 

Insurance and an equivalent amount 

from Accidental Death and 

Dismemberment Coverage.

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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 41 GAO-04-814 Survivor Benefits

Missouri Missouri State Employees Plan 2000 If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives a return of the 

employee’s contributions to the 

retirement system, plus accrued 

interest.

A spouse receives 50 percent of the 

employee’s final average pay. If there 

is no spouse, children under age 21 

receive 50 percent of the employee’s 

final average pay, divided equally 

among the children until they reach 

the age of 21. The employee’s final 

average pay is calculated based on 

his or her pay during the highest 36 

consecutive months.

Basic Life Insurance The designated beneficiary receives a 

payment equal to three times the 

employee’s annual salary and can 

choose a lump sum or recurring 

payment.

The designated beneficiary receives a 

payment equal to three times the 

employee’s annual salary and can 

choose a lump sum or recurring 

payment.

Workers’ Compensation Burial expenses are not to exceed 

$5,000.

Individuals who were wholly 

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 

return of the employee’s accumulated 

contributions to the retirement system 

with interest and an amount equal to 

one-twelfth of the employee’s 

compensation multiplied by the 

smaller of six and the number of years 

of service. The designated beneficiary 

may elect to receive this lump sum 

payment as an actuarially equivalent 

recurring payment.

A designated beneficiary may elect a 

recurring payment in lieu of the lump 

sum payment if the employee had 

completed at least 5 years of service. 

The payment is based on the 

employee’s early retirement benefit.

Life Insurance Plan The designated beneficiary receives 

$14,000.

Workers’ Compensation Burial expenses are not to exceed 

$4,000. If the employee leaves no 

dependents, then the employee’s 

parents receive $3,000.

The spouse and dependent children 

under the age of 18 or, if full-time 

students, 22, receive 66 2/3 percent of 

the employee’s wages.

Nebraska State Employees Retirement System 

of the State of Nebraska Cash 

Balance Benefit

If the designated beneficiary is not the 

employee’s spouse, he or she 

receives the employee’s and 

employer’s portions of the employee’s 

cash balance account as a lump sum 

payment. The spouse may elect the 

lump sum payment or a recurring 

payment.

If the designated beneficiary is the 

employee’s spouse, he or she may 

elect the lump sum payment or a 

recurring payment. The recurring 

payment is calculated as if the 

employee retired and selected a joint 

and survivor annuity.

Basic Non-Contributory Life Insurance The designated beneficiary receives 

$20,000.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 42 GAO-04-814 Survivor Benefits

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 

of Nevada

A spouse may elect to receive a return 

of the employee’s and employer’s 

contributions to the retirement plan in 

lieu of a recurring payment.

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 

and Dismemberment Insurance

The designated beneficiary receives 

$40,000.

Workers’ Compensation Burial expenses are not to exceed 

$5,000.

The spouse receives 66 2/3 percent of 

the employee’s average monthly 

wages until death or remarriage. If 

there are children but no spouse, the 

children divide 66 2/3 percent of the 

employee’s average weekly wages. 

Children receive payments until they 

reach age 18 or, if full-time students, 

22.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 43 GAO-04-814 Survivor Benefits

New Hampshire New Hampshire Retirement System The designated beneficiary receives 

the employee’s contributions to the 

retirement plan. If the designated 

beneficiary is not eligible for a 

recurring payment, then he or she 

receives a payment equivalent to the 

employee’s last annual salary.

The spouse, dependent child under 

age 18, or dependent parent receives 

50 percent of the employee’s final 

average compensation. The payment 

stops with remarriage or when the 

recipient reaches age 18, if a child. 

The final average compensation is 

calculated based on the employee’s 

highest 3 years of salary. The 

retirement benefit is offset by the 

Workers’ Compensation benefit.

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 

receive the recurring payment, the 

designated beneficiary receives a 

return of the employee’s contributions 

to the retirement system.

The spouse, with or without children, 

receives 50 percent of the employee’s 

final salary. If there is no spouse, one, 

two, or three children receive 20, 35, 

or 50 percent of the employee’s final 

salary, respectively. Payments stop 

when the spouse remarries or the 

child reaches age 18.

Noncontributory Group Life Insurance The designated beneficiary receives 

150 percent of the employee’s final 

salary as a lump sum or recurring 

payment.

The designated beneficiary receives 

150 percent of the employee’s final 

salary as a lump sum or recurring 

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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 44 GAO-04-814 Survivor Benefits

New Mexico Public Employees Retirement 

Association of New Mexico

The designated beneficiary receives 

the greater of the amount the 

employee would have received had he 

or she retired or 50 percent of the 

employee’s final average salary. The 

final average salary is calculated 

based on the employee’s highest 

salary for 36 consecutive months.

Basic Term Life Insurance The designated beneficiary receives 

$80,000.

Workers’ Compensation Burial expenses are not to exceed 

$7,500.

Eligible beneficiaries divide 

66 2/3 percent of the employee’s 

average weekly wages. Eligible 

beneficiaries include a spouse without 

children, a spouse with children, and 

children, if there is no spouse.

New York Accidental Death Benefit A spouse, child, or the employee’s 

estate receives $50,000.

Survivor’s Benefit Program for State 

Employees

The designated beneficiary receives 

$2,000.

New York State and Local Employees’ 

Retirement System (Tier 4)

If no beneficiary is eligible for the 

recurring payment, then the 

designated beneficiary receives a 

payment equal to the employee’s 

salary multiplied by his or her years of 

service, not to exceed 3 years of 

salary. Additionally, the designated 

beneficiary receives a return of the 

employee’s contributions to the 

retirement system.

The spouse receives 50 percent of the 

employee’s wages during the last year 

of active service until remarriage. If 

there is no spouse, then a dependent 

child under age 25, a dependent 

parent, or other dependent receives 

the payment, in that order; the 

payment is divided equally among 

beneficiaries if there are multiple 

beneficiaries in any one category.

Workers’ Compensation Burial expenses are not to exceed 

$5,000 (up to $6,000 in metropolitan 

New York counties). If there is no 

beneficiary eligible to receive the 

recurring payment, then the parents or 

the estate of the employee receives 

$50,000.

The spouse, dependent children, or 

both divide 66 2/3 percent of the 

employee’s average weekly wages.

North Carolina Teachers’ and State Employees’ 

Retirement System

The designated beneficiary receives a 

refund of the employee’s contributions 

to the retirement plan and accrued 

interest. If the employee had at least 1 

year of service, the designated 

beneficiary also receives the 

equivalent of the highest 12 months of 

salary, which will be no less than 

$25,000 and no more than $50,000.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 45 GAO-04-814 Survivor Benefits

Workers’ Compensation Burial expenses are not to exceed 

$3,500.

Individuals who were wholly 

dependent on the employee’s 

earnings divide 66 2/3 percent of the 

employee’s average weekly wages.

North Dakota North Dakota Public Employees 

Retirement System

If the employee had less than 3 years 

of experience or had 3 years of 

service and was single, the 

designated beneficiary receives the 

employee’s account balance.

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 

and Dismemberment Insurance

The designated beneficiary receives 

$2,600.

Workers’ Compensation Burial expenses are not to exceed 

$6,500. Additionally, the spouse or 

guardian of the employee’s children 

receives $1,200, and each child 

receives $400. 

The spouse or guardian of the 

employee’s children receives 

66 2/3 percent of the employee’s 

gross weekly wages until the death of 

the spouse or, in the case of a 

guardian, the children reach age 18 

or, if full-time students, 22. Total death 

benefits are not to exceed $250,000. 

Each child also receives $10 per 

week.

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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 46 GAO-04-814 Survivor Benefits

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 Employees 

Retirement System

If the employee had less than 8 years 

of service, the designated beneficiary 

receives an amount equal to the 

employee’s contributions to the 

retirement system. If the employee 

had at least 8 years of service and the 

spouse is the designated beneficiary, 

then the spouse can choose the lump 

sum payment or a recurring payment.

If the employee had more than 8 years 

of service, the spouse has the option 

of the lump sum payment or a lifetime 

recurring payment starting when the 

employee would have reached the 

normal retirement age, calculated with 

a formula that takes into account 

years of service, final average 

compensation, and a retirement factor 

of 0.025.

HealthChoice Life Insurance The designated beneficiary receives 

$40,000.

Workers’ Compensation The spouse receives $20,000, and 

each child up to two children receives 

$5,000. If no other benefits are paid, 

then an amount not to exceed $5,000 

is paid for burial expenses.

The spouse receives 70 percent of the 

employee’s average weekly wages. 

Up to two children each receive 

15 percent of the employee’s average 

weekly wages until marriage or the 

child reaches age 18 or, if a full-time 

student, 23. If there are more than two 

children, the children share the 

benefits.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 47 GAO-04-814 Survivor Benefits

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 

10 times the state’s average weekly 

wages. The amount is $6,651 in 2004.

The spouse receives 4.35 times 

66 2/3 percent of the state’s average 

weekly wages, with an amount equal 

to 4.35 times 10 percent of the state’s 

average weekly wages for each child 

under age 18. These amounts are 

$1,929 and $289, respectively, in 

2004.

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 

Employee Work Related Accidental 

Death 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, plus 

an additional $10,000.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 48 GAO-04-814 Survivor Benefits

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 

Rhode Island

The designated beneficiary receives 

the employee contributions to the 

retirement system and accrued 

interest. If no beneficiary is eligible for 

the recurring payment, an amount 

equal to $800 for each year of service 

is paid to the employee’s estate, with a 

minimum of $4,000 and a maximum of 

$16,000.

The spouse receives 50 percent of the 

employee’s salary. If there is no 

spouse or the spouse remarries, the 

benefit is divided among any 

dependent children under the age of 

18. If there is no spouse or child, the 

benefit can be paid to a dependent 

parent. The retirement benefit is offset 

by the Workers’ Compensation 

benefit.

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 to exceed 

$15,000.

Individuals who were wholly 

dependent on the employee’s 

earnings receive 75 percent of the 

employee’s average weekly spendable 

base salary. The surviving spouse 

receives an additional $40 per month 

for each child under the age of 18.

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.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 49 GAO-04-814 Survivor Benefits

Active Membership Group Life 

Insurance

The designated beneficiary receives 

an amount equal to the employee’s 

current annual salary.

Workers’ Compensation Burial expenses are not to exceed 

$2,500.

Individuals who were wholly 

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 not to exceed 

$5,000.

The spouse and children receive 

66 2/3 percent of the employee’s 

earnings for the spouse’s life or until 

remarriage and until children reach 

age 18 or, if full-time students, 22. 

Additionally, each child under the 

age of 18 receives an additional 

$50 per month.

Tennessee Tennessee Consolidated Retirement 

System

If the designated beneficiary is not 

eligible for a recurring payment, he or 

she receives a return of the 

employee’s contributions to the 

retirement system and a 100 percent 

match of the employee’s contributions 

to the retirement system with a 

minimum payment of $50,000.

The spouse or child receives 

50 percent of the employee’s final 

average compensation, calculated 

based on the employee’s 5 highest 

years of earnings. Payments to the 

spouse continue until the spouse’s 

death, and payments to a child 

continue until age 18.

Basic Group Term Life and Special 

Accident Insurance

The designated beneficiary receives 

an amount based on the employee’s 

age and salary, ranging from $20,000 

to $50,000 for the Basic Term Life 

Insurance and $40,000 to $100,000 

for the Special Accident Insurance.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 50 GAO-04-814 Survivor Benefits

Workers’ Compensation Burial expenses are not to exceed 

$7,500. Additionally, if there are no 

dependents, $20,000 is paid to the 

employee’s estate.

The spouse receives 50 percent of the 

employee’s average weekly wages if 

there are no children and 

66 2/3 percent if there are children.

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 to exceed 

$6,000.

A spouse and child under the age of 

18 or, if a full-time student, 25, divide 

75 percent of the employee’s average 

weekly wages.

Utah Public Employees’ Noncontributory 

Retirement System

The designated beneficiary receives a 

return of the employee’s contributions 

to the retirement system, plus 

75 percent of the employee’s highest 

annual salary.

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 

Plan

The designated beneficiary receives 

$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.

(Continued From Previous Page)

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Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 51 GAO-04-814 Survivor Benefits

Vermont Vermont State Retirement System 

Group F

If no beneficiary is eligible for the 

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 

and Dismemberment Insurance

The designated beneficiary receives 

two times the employee’s annual base 

salary, rounded down to the nearest 

$100 from Life Insurance and an 

additional two times the employee’s 

salary from Accidental Death and 

Dismemberment Insurance.

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.

(Continued From Previous Page)

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Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 52 GAO-04-814 Survivor Benefits

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 to exceed 

$10,000.

Individuals who were wholly 

dependent on the employee’s 

earnings, including a spouse, children, 

or both, divide 66 2/3 percent of the 

employee’s average weekly wages for 

500 weeks.

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 

Accidental Death and 

Dismemberment Insurance for 

Employees

The designated beneficiary receives 

$30,000.

Workers’ Compensation Burial expenses not to exceed 

200 percent of the state’s average 

monthly wages. The benefit totaled 

$6,324 in 2004. Additionally, the 

spouse and the children divide a 

payment equal to 100 percent of the 

state’s average monthly wages.

A spouse with no children receives 

60 percent of the employee’s wages. If 

there is one child, the spouse receives 

62 percent. Each additional child 

raises the benefit by 2 percent, not to 

exceed 70 percent of the employee’s 

wages.

West Virginia Public Employees Retirement System If there is no beneficiary eligible for the 

recurring payment, the designated 

beneficiary receives the employee’s 

contributions to the retirement plan 

and accrued interest.

If the employee had at least 10 years 

of service, the surviving spouse 

receives monthly benefits calculated 

as if the employee had retired the 

day before his or her death, 

elected “Option A,” and nominated 

the surviving spouse as the 

sole beneficiary.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 53 GAO-04-814 Survivor Benefits

Basic Life Insurance and Basic 

Accidental Death and 

Dismemberment Insurance

The designated beneficiary receives 

$20,000.

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 

Life Insurance Program

The designated beneficiary receives a 

payment equal to two times the 

employee’s highest year of earnings 

while covered under the Wisconsin 

Retirement System, rounded to the 

next higher thousand.

Worker’s Compensation Burial expenses are not to exceed 

$6,000.

The spouse receives 66 2/3 percent of 

the employee’s average weekly wages 

for 1,000 weeks, up to a maximum 

benefit of four times the employee’s 

average annual earnings.

Wyoming Wyoming Retirement System If the employee contributed to the 

retirement system for less than 

48 months, the designated beneficiary 

receives twice the employee and 

employer contributions to the 

retirement system, plus interest. If the 

employee had contributed to the 

system for at least 48 months, then 

the designated beneficiary may elect a 

recurring payment.

If the employee contributed to the 

system for at least 48 months, then 

the designated beneficiary may elect a 

recurring payment based on the 

employee’s retirement benefit and the 

designated beneficiary’s age.

Group Life Insurance The designated beneficiary receives 

$70,000.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 54 GAO-04-814 Survivor Benefits

Workers’ Compensation Burial expenses are not to exceed 

$5,000. An additional $5,000 is 

provided to cover other related 

expenses.

Individuals who were wholly 

dependent on the employee’s 

earnings receive a benefit equal to 

80 percent of the statewide average 

monthly wages for 54 months. 

Additionally, a child receives $161 per 

month, adjusted annually for inflation.

District of 

Columbia

Defined Contribution Pension Plan The designated beneficiary receives 

the employer’s contributions to the 

plan, which is currently 5 percent of 

base salary. Employees must have 

1 year of continuous service to 

participate and are vested after 

5 years of continuous service.

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 

$5,000.

If the spouse has no children, he or 

she receives 50 percent of the 

employee’s monthly pay. If there is a 

spouse with children, the family 

receives 45 percent of the employee’s 

monthly pay, plus 15 percent for each 

child, not to exceed 75 percent. If 

there are children but no spouse, the 

children divide 40 percent of the 

employee’s salary, plus 15 percent for 

each child, not to exceed 75 percent.

Cities

Chicago The Municipal Employees’ Annuity 

and Benefit Fund of Chicago

The eligible spouse receives 

60 percent of the employee’s highest 

salary, until the employee would have 

reached age 65.

Basic Life Benefit and Accidental 

Death and Dismemberment Insurance

The designated beneficiary receives 

an amount of $26,000.

Workers’ Compensation Workers’ Compensation for city 

employees is covered under Illinois 

state law.

Dallas Employees’ Retirement Fund of the 

City of Dallas

The eligible spouse receives 2 3/4 

percent of the employee’s average 

monthly earnings times the greater of 

the employee’s actual credited service 

or 10 years.

Standard Insurance Company The designated beneficiary receives 

$40,000.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 55 GAO-04-814 Survivor Benefits

Workers’ Compensation Workers’ Compensation for city 

employees is covered under Texas 

state law.

Houston Houston Municipal Employees 

Pension System

If there is no eligible surviving spouse 

or child, the employee’s estate 

receives a payment, without interest, 

of the employee’s accumulated 

contributions.

The eligible spouse receives 

100 percent of the employee’s final 

average salary for life. If there are 

dependent children, each child is 

eligible for 10 percent of the final 

average salary, subject to a maximum 

of 20 percent for all children. The 

spousal benefit will be reduced so the 

total amount of survivor benefits paid 

is not greater than 100 percent of the 

final average salary.

Basic Life Insurance and Occupational 

Death Benefit

The designated beneficiary receives 

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 

System

The eligible beneficiary, including a 

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.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 56 GAO-04-814 Survivor Benefits

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’ 

Retirement System

If the employee had at least 10 years 

of credited service, the eligible spouse 

receives 100 percent of the 

employee’s pension benefit for life, 

and children under age 18 receive 

$200 each. If the employee had fewer 

than 10 years of credited service and 

died from employment-related causes, 

the employee’s credited service 

automatically increases to 10 years.

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 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 system 

and interest.

If the employee had at least 5 years of 

service, the designated beneficiary 

receives the employee’s contributions 

to the retirement system and the city’s 

matching contributions, payable either 

for 15 years or for life. Currently, the 

employee contributes 6 percent, and 

the city contributes two times the 

employee’s contributions.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment
Appendix II

Cash Survivor Benefits Provided by the 

Military and Government Entities for 

Employees in General

Page 57 GAO-04-814 Survivor Benefits

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

a

The survivor of a deceased federal government employee who died in the line of duty can choose the 

benefit through either the Federal Employees’ Retirement System or the Federal Employees’ 

Compensation Act.

b

Benefits provided through the Thrift Savings Plan are not included in the hypothetical situation 

calculations because we did not provide a wage history and, therefore, could not calculate the amount 

of this benefit.

c

According to a state official, the Oregon Public Employees Retirement System covers the largest 

number of employees. Employees hired after August 28, 2003, are covered under the Oregon Public 

Service Retirement Plan.

Basic Term Life and Accidental Death 

and Dismemberment Coverage

The designated beneficiary receives 

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 Employees’ 

Retirement System

If there is no eligible spouse or child, 

the designated beneficiary may elect a 

lump sum payment equal to the 

employee’s accumulated contributions 

to the retirement plan and an amount 

equal to one-twelfth of the employee’s 

final compensation, multiplied by the 

employee’s years of creditable 

service, not to exceed one-half of the 

employee’s final compensation.

An eligible spouse or child under age 

18 receives a monthly allowance 

equal to the employee’s accumulated 

additional contributions to the 

retirement system and an amount 

equal to one-half of the employee’s 

final compensation for life.

Basic Life and Accidental Death and 

Dismemberment Insurance

The designated beneficiary receives 

up to $100,000.

Workers’ Compensation Workers’ Compensation for city 

employees is covered under California 

state law.

(Continued From Previous Page)

Entity Source of cash benefit Lump sum payment Recurring payment

Page 59 GAO-04-814 Survivor Benefits

Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities ApendxiI

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

Page 60 GAO-04-814 Survivor Benefits

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

Military Death gratuity $12,000 0

Survivor Benefit Plan 0 0

Dependency and Indemnity 

Compensation 0 0

Servicemembers’ Group Life 

Insurance 250,000 0

Burial expenses 6,900 0

Total $268,900 (4) 0 (4)

Federal Death gratuity $10,000 0

Federal Employees’ Retirement 

System 0 0

Federal Employees’ Group Life 

Insurance 102,000 0

Federal Employees’ 

Compensation Act 0 0

Total $112,000 (16) 0 (4)

States

Alabama Employees’ Retirement System $31,932 0

Employee Injury Compensation 

Program 5,000 0

Total $36,932 (42) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 61 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$12,000 0 $12,000 0 $12,000 0

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 0

6,900 0 6,900 0 6,900 0

$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 0 0

111,000 0 180,000 0 222,000 0

0 $1,718 0 $3,595 0 $4,456

$121,000 (12) $1,718 (56) $190,000 (8) $3,595 (32) $232,000 (7) $4,456 (26)

$34,376 0 $57,531 0 $71,315 0

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

Page 62 GAO-04-814 Survivor Benefits

Continued

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

Alaska Public Employees’ Retirement 

System 1,300 0

Basic Life and Accidental Death 

and Dismemberment Insurance 7,000 0

Workers’ Compensation 5,000 0

Total $13,300 (58) 0 (4)

Arizona Arizona State Retirement 

System NAb 0

Basic Life Insurance and 

Accidental Death and 

Dismemberment Insurance $24,000 0

Workers’ Compensation 5,000 0

Total $29,000 (49) 0 (4)

Arkansas Arkansas Public Employees 

Retirement System 0 0

Basic Group Term Life and 

Accidental Death and 

Dismemberment Coverage $10,000 0

Workers’ Compensation 6,000 0

Total $16,000 (55) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 63 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $1,146a 0 $1,918a 0 $2,377a

$7,000 0 $7,000 0 $7,000 0

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 0

$24,000 0 $24,000 0 $24,000 0

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 0

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

Page 64 GAO-04-814 Survivor Benefits

Continued

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

California California Public Employees’ 

Retirement System 0 0

Group Term Life Insurance $20,966 0

Workers’ Compensation 255,000 0

Total $275,966 (3) 0 (4)

Colorado Public Employees’ Retirement 

Association of Colorado NAb 0

Basic Life and Accidental Death 

and Dismemberment Insurance $24,000 0

Workers’ Compensation 7,000 0

Total $31,000 (46) 0 (4)

Connecticut Death Benefits for State 

Employees, State Officers and 

Members of the General 

Assembly 0 0

Connecticut State Employees 

Retirement System Tier IIA 0 0

Workers’ Compensation $4,000 0

Total $4,000 (61) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 65 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $2,149a 0 $3,596a 0 $4,457a

$22,188 0 $33,766 0 $40,658 0

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 0

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 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

Page 66 GAO-04-814 Survivor Benefits

Continued

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

Delaware State Employee’s Pension Plan 0 0

Workers’ Compensation $3,500 0

Total $3,500 (62) 0 (4)

Florida Florida Retirement System 0 0

Life insurance $95,796 0

Workers’ Compensation 7,500 0

Total $103,296 (19) 0 (4)

Georgia Employees Retirement System 0 0

Group Term Life Insurance $47,898 0

Workers’ Compensation 7,500 0

Total $55,398 (32) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 67 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

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 0

7,500 1,910 7,500 2,713 7,500 2,713

$110,628 (13) $3,342 (11) $180,093 (11) $5,110 (14) $221,445 (8) $5,684 (16)

0 0 0 $1,890a 0 0

$51,564 0 $86,297 0 $106,973 0

7,500 $1,842 7,500 1,842 7,500 $1,842

$59,064 (28) $1,842 (50) $93,797 (26) $3,732 (27) $114,473 (23) $1,842 (60)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 68 GAO-04-814 Survivor Benefits

Continued

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

Hawaii Employees’ Retirement System 

of the State of Hawaii $15,966 0

Group Life Insurance 26,000 0

Workers’ Compensation 6,270 0

Total $48,236 (35) 0 (4)

Idaho Public Employee Retirement 

System of Idaho 0 0

Basic Life and Accidental Death 

and Dismemberment Insurance $63,392 0

Workers’ Compensation 6,000 0

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 0

State Employees’ Retirement 

System of Illinois 10,644 0

Group Life Insurance 32,000 0

Workers’ Compensation 4,200 0

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

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 69 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $1,432 0 $2,397 0 $2,971

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

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 0

6,000 $1,157 6,000 $1,274 6,000 $1,274

$75,376 (26) $1,157 (61) $121,531 (23) $1,274 (62) $149,315 (21) $1,274 (62)

$272,405 0 $272,405 0 $272,405 0

0 0e 0 $400e 0 $495e

34,400 0 57,600 0 71,400 0

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

Page 70 GAO-04-814 Survivor Benefits

Continued

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

Indiana State Employees’ Death Benefit 0 0

Public Employees’ Retirement 

Fund of Indiana 0 0

Group Term Life Insurance $96,000 0

Workers’ Compensation 6,000 0

Total $102,000 (21) 0 (4)

Iowa Iowa Public Employees’ 

Retirement System $3,193 0

Basic Employee Term Life and 

Accidental Death and 

Dismemberment Coverage 20,000 0

Workers’ Compensation 7,500 0

Total $30,693 (47) 0 (4)

Kansas Kansas Public Employees 

Retirement System $50,000 0

Basic Life Insurance 47,898 0

Workers Compensation 30,000 0

Total $127,898 (15) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 71 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$50,000 0 $50,000 0 $50,000 0

0 0 0 0 0 0

105,000 0 174,000 0 216,000 0

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 0

20,000 0 20,000 0 20,000 0

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 0

45,000 $1,907 45,000 $1,907 45,000 $1,907

$146,564 (8) $1,907 (48) $181,297 (10) $1,907 (60) $201,973 (11) $1,907 (59)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 72 GAO-04-814 Survivor Benefits

Continued

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

Kentucky Kentucky Employees Retirement 

System NAf NAf

Group Life Insurance $40,000 0

Workers’ Compensation 57,799 0

Total $97,799 (23) 0 (4)

Louisiana Louisiana State Employees’ 

Retirement System 0 0

Basic Term Life and Accidental 

Death and Dismemberment 

Insurance $10,000 0

Workers’ Compensation 7,500 0

Total $17,500 (54) 0 (4)

Maine Maine State Retirement System 0 0

Employee Life Insurance and 

Accidental Death and 

Dismemberment Coverage $64,000 0

Workers’ Compensation 7,000 0

Total $71,000 (28) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 73 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

NAf NAf NAf NAf NAf NAf

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

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 0

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 0

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

Page 74 GAO-04-814 Survivor Benefits

Continued

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

Maryland Death gratuity $100,000 0

Contributory and 

Non-Contributory Pension 

Systems for Employees 

and Teachers of the State 

of Maryland 31,932 0

Workers’ Compensation 5,000 0

Total $136,932 (12) 0 (4)

Massachusetts State Employees Retirement 

System 0 0

Basic Life and Accidental Death 

and Dismemberment $10,000 0

Workers’ Compensation 4,000 0

Total $14,000 (57) 0 (4)

Michigan State Employees Retirement 

System Defined Contribution 

Plan 0 0

Group Life Insurance and 

Accidental Duty Death Benefits $164,000 0

Workers’ Disability 

Compensation 6,000 0

Total $170,000 (9) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 75 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$100,000 0 $100,000 0 $100,000 0

34,376 0 57,531 0 71,315 0

5,000 $1,910 5,000 $3,196 5,000 $3,207

$139,376 (11) $1,910 (37) $162,531 (14) $3,196 (36) $176,315 (14) $3,207 (36)

0 $2,089 0 $3,504 0 $4,331

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

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 0

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

Page 76 GAO-04-814 Survivor Benefits

Continued

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

Minnesota General Employees Retirement 

Plan 0 0

Basic Life Coverage and 

Accidental Death and 

Dismemberment Coverage $70,000 0

Workers’ Compensation 75,000 0

Total $145,000 (10) 0 (4)

Mississippi Public Employees’ Retirement 

System of Mississippi 0 0

Life Insurance and Accidental 

Death and Dismemberment 

Coverage $128,000 0

Workers’ Compensation 2,000 0

Total $130,000 (14) 0 (4)

Missouri Missouri State Employees 

Plan 2000 0 0

Basic Life Insurance $95,796 0

Workers’ Compensation 5,000 0

Total $100,796 (22) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 77 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $166h 0 $1,386h 0 $718h

$70,000 0 $120,000 0 $150,000 0

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 (15) $4,680 (23)

0 $2,865a 0 $4,794a 0 $5,943a

$140,000 0 $200,000 0 $200,000 0

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 (10) $7,421 (6)

0 $1,432a 0 $2,397a 0 $2,971a

$103,128 0 $172,593 0 $213,945 0

5,000 1,910 5,000 2,872 5,000 2,872

$108,128 (16) $3,342 (11) $177,593 (12) $5,269 (11) $218,945 (9) $5,843 (12)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 78 GAO-04-814 Survivor Benefits

Continued

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

Montana Public Employees’ Retirement 

System $7,983 0

Life Insurance Plan 14,000 0

Workers’ Compensation 4,000 0

Total $25,983 (52) 0 (4)

Nebraska State Employees Retirement 

System of the State of Nebraska 

Cash Balance Benefit NAi 0

Basic Non-Contributory 

Life Insurance $20,000 0

Workers’ Compensation 6,000 0

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 0

Workers’ Compensation 5,000 0

Total $45,000 (36) $450 (3)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 79 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$8,594 0 $28,766 0 $35,658 0

14,000 0 14,000 0 14,000 0

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 0

$20,000 0 $20,000 0 $20,000 0

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 0

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

Page 80 GAO-04-814 Survivor Benefits

Continued

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

New Hampshire New Hampshire Retirement 

System $31,932 0

Workers’ Compensation 5,000 0

Total $36,932 (42) 0 (4)

New Jersey Public Employees’ Retirement 

System 0 0

Noncontributory Group 

Life Insurance $47,898 0

Workers’ Compensation 3,500 0

Total $51,398 (34) 0 (4)

New Mexico Public Employees Retirement 

Association of New Mexico 0 $1,331a

Basic Term Life Insurance $80,000 0

Workers’ Compensation 7,500 0

Total $87,500 (24) $1,331 (1)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 81 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

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 0

$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 0

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

Page 82 GAO-04-814 Survivor Benefits

Continued

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

New York Accidental Death Benefit $50,000 0

Survivor’s Benefit Program 

for State Employees 2,000 0

New York State and Local 

Employees’ Retirement System 

(Tier 4) 95,796 0

Workers’ Compensation 55,000 0

Total $202,796 (7) 0 (4)

North Carolina Teachers’ and State Employees’ 

Retirement System $31,932 0

Workers’ Compensation 3,500 0

Total $35,432 (44) 0 (4)

North Dakota North Dakota Public Employees 

Retirement System 0 0

Basic Life Insurance, Accidental 

Death and Dismemberment 

Insurance $2,600 0

Workers’ Compensation 6,500 0

Total $9,100 (59) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 83 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$50,000 0 $50,000 0 $50,000 0

2,000 0 2,000 0 2,000 0

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 0

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 0

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

Page 84 GAO-04-814 Survivor Benefits

Continued

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

Ohio Ohio Public Employees 

Retirement System NAi 0

Basic Life Insurance $32,000 0

Workers’ Compensation 5,500 0

Total $37,500 (41) 0 (4)

Oklahoma Oklahoma Public Employees 

Retirement System 0 0

HealthChoice Life Insurance $40,000 0

Workers’ Compensation 5,000 0

Total $45,000 (36) 0 (4)

Oregon Oregon Public Employees 

Retirement System NAk 0

Workers’ Compensation $6,651 0

Total $6,651 (60) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 85 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $1,146a 0 $2,397a 0 $2,971a

$35,000 0 $58,000 0 $72,000 0

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 0

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

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 0

$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

Page 86 GAO-04-814 Survivor Benefits

Continued

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

Pennsylvania State Employees’ Retirement 

System 0 0

Employee Term Life Coverage 

and Employee Work Related 

Accidental Death Coverage $42,000 0

Workers’ Compensation 3,000 0

Total $45,000 (36) 0 (4)

Rhode Island Employees Retirement System 

of Rhode Island $4,000 0

Life insurance plan 64,000 0

Workers’ Compensation 15,000 0

Total $83,000 (25) 0 (4)

South Carolina South Carolina Retirement 

System 0 0

Active Membership Group Life 

Insurance $31,932 0

Workers’ Compensation 2,500 0

Total $34,432 (45) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 87 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 0 $123,500 0 $50,800 0

$44,000 0 50,000 0 50,000 0

3,000 $1,719 3,000 $2,990 3,000 $2,990

$47,000 (33) $1,719 (52) $176,500 (13) $2,990 (42) $103,800 (26) $2,990 (40)

0 $1,432 0 $2,397 0 $2,971

$70,000 0 $116,000 0 $143,000 0

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 0

$34,376 0 $57,531 0 $71,315 0

2,500 $1,910 2,500 $2,505 2,500 $2,505

$36,876 (41) $1,910 (37) $60,031 (36) $2,505 (49) $73,815 (35) $2,505 (49)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 88 GAO-04-814 Survivor Benefits

Continued

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

South Dakota South Dakota Retirement 

System Class A NAg 0

Group Term Life Plan Basic 

Coverage $50,000 0

Workers’ Compensation 5,000 0

Total $55,000 (33) 0 (4)

Tennessee Tennessee Consolidated 

Retirement System $50,000 0

Basic Group Term Life and 

Special Accident Insurance 132,000 0

Workers’ Compensation 27,500 0

Total $209,500 (6) 0 (4)

Texas Employees Retirement System 

of Texas NAl 0

Basic Group Term Life Insurance $10,000 0

Workers’ Compensation 6,000 0

Total $16,000 (55) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 89 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

NAg $1,432 NAg $2,877 NAg $3,566

$50,000 0 $50,000 0 $50,000 0

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 0

7,500 1,910 7,500 2,678a 7,500 2,678

$150,000 (6) $3,342 (11) $157,500 (15) $5,075 (17) $157,500 (17) $5,649 (17)

$34,376l 0 $57,531l $1,335 $71,315l 0

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

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

Page 90 GAO-04-814 Survivor Benefits

Continued

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

Utah Public Employees’ 

Noncontributory Retirement 

System $23,949 0

Group Term Life and Group 

Accident Plan 75,000 0

Workers’ Compensation 8,000 0

Total $106,949 (17) 0 (4)

Vermont Vermont State Retirement 

System Group F 0 0

Life Insurance and Accidental 

Death and Dismemberment 

Insurance $127,664 0

Workers’ Compensation 5,500 0

Total $133,164 (13) 0 (4)

Virginia Virginia Retirement System 0 0

Basic Group Life Insurance $128,000 0

Workers’ Compensation 10,000 0

Total $138,000 (11) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 91 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$25,782 0 $43,148 0 $53,486 0

75,000 0 75,000 0 75,000 0

8,000 $1,953 8,000 $2,132 8,000 $2,132

$108,782 (15) $1,953 (34) $126,148 (19) $2,132 (56) $136,486 (22) $2,132 (55)

0 NAm 0 NAm 0 NAm

$137,452 0 $230,062 0 $285,230 0

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 0

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

Page 92 GAO-04-814 Survivor Benefits

Continued

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

Washington Public Employees’ Retirement 

System Plan 2 $150,000 0

Basic Term Life Insurance and 

Accidental Death and 

Dismemberment Insurance for 

Employees 30,000 0

Workers’ Compensation 6,324 0

Total $186,324 (8) 0 (4)

West Virginia Public Employees Retirement 

System 0 0

Basic Life Insurance and Basic 

Accidental Death and 

Dismemberment Insurance $20,000 0

Workers’ Compensation 5,000 0

Total $25,000 (53) 0 (4)

Wisconsin Wisconsin Retirement System NAn 0

Wisconsin Public Employers 

Group Life Insurance Program $64,000 0

Worker’s Compensation 6,000 0

Total $70,000 (29) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 93 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

$150,000 0 $150,000 $1,342 $150,000 0

30,000 0 30,000 0 30,000 0

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 0

$20,000 0 $20,000 0 $20,000 0

5,000 $1,910 5,000 2,329 5,000 $2,329

$25,000 (51) $1,910 (37) $25,000 (51) $3,622 (29) $25,000 (51) $2,329 (51)

NAn 0 NAn 0 NAn 0

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

6,000 $1,910 6,000 $2,977 6,000 $2,977

$76,000 (24) $1,910 (37) $122,000 (21) $2,977 (44) $150,000 (19) $2,977 (42)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 94 GAO-04-814 Survivor Benefits

Continued

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

Wyoming Wyoming Retirement System NAo 0

Group Life Insurance $70,000 0

Workers’ Compensation 10,000 0

Total $80,000 (27) 0 (4)

District of 

Columbia

Defined Contribution Pension 

Plan 0 0

DC Employees’ Group Life 

Insurance $34,000 0

DC Disability Compensation 

Program 5,000 0

Total $39,000 (39) 0 (4)

Cities

Chicago The Municipal Employees’ 

Annuity and Benefit Fund 

of Chicago 0 0

Basic Life Benefit and Accidental 

Death and Dismemberment 

Insurance $26,000 0

Workers’ Compensation 4,200 0

Total $30,200 (48) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 95 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

NAo 0 NAo 0 NAo 0

$70,000 0 $70,000 0 $70,000 0

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 0

$37,000 0 $60,000 0 $74,000 0

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 0

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

Page 96 GAO-04-814 Survivor Benefits

Continued

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

Dallas Employees’ Retirement Fund of 

the City of Dallas $56,837 0

Standard Insurance Company 40,000 0

Workers’ Compensation 6,000 0

Total $102,837 (20) 0 (4)

Houston Houston Municipal Employees 

Pension System 0 0

Basic Life Insurance and 

Occupational Death Benefit $32,000 0

Workers’ Compensation 6,000 0

Total $38,000 (40) 0 (4)

Los Angeles Los Angeles City Employees’ 

Retirement System 0 0

Workers’ Compensation $255,000 0

Total $255,000 (5) 0 (4)

New York Death gratuity $25,000 0

New York City Employees’ 

Retirement System 0 $1,331

Workers’ Compensation 56,000 0

Total $81,000 (26) $1,331 (1)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 97 GAO-04-814 Survivor Benefits

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $788 0 $1,846 0 $1,634

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

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 0

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

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

Page 98 GAO-04-814 Survivor Benefits

Continued

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

Philadelphia City of Philadelphia Public 

Employees Retirement System $9,580 0

Philadelphia Flex Life Insurance 15,000 0

Workers’ Compensation 3,000 0

Total $27,850 (50) 0 (4)

Phoenix City of Phoenix Employees’ 

Retirement System 0 0

City Group Life Insurance $99,000 0

Workers’ Compensation 5,000 0

Total $104,000 (18) 0 (4)

San Antonio Texas Municipal Retirement 

System 0 0

Basic Term Life and Accidental 

Death and Dismemberment 

Coverage $64,000 0

Workers’ Compensation 6,000 0

Total $70,000 (29) 0 (4)

San Diego San Diego City Employees’ 

Retirement System $7,983 0

Basic Life and Accidental Death 

and Dismemberment Insurance 100,000 0

Workers’ Compensation 255,000 0

Total $362,983 (1) 0 (4)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 99 GAO-04-814 Survivor Benefits

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

Notes: NA indicates that the data are not available. 

Income is defined as regular military compensation (i.e., basic pay, allowances for housing and 

subsistence, and federal tax advantages) for servicemembers and regular salary for civilian 

government employees.

a

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

b

The designated beneficiary receives two times the employee’s retirement account balance and 

accumulated interest. We did not provide a wage history and, therefore, could not calculate the amount 

of this benefit.

Hypothetical situation 2:

(E-3)

Years of service: 3

Income: $34,376

Dependents: 2

Hypothetical situation 3:

(E-7)

Years of service: 14

Income: $57,531

Dependents: 3

Hypothetical situation 4:

(O-3)

Years of service: 6

Income: $71,315

Dependents: 3

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

Lump sum 

payment

Recurring 

payment

0 $286q 0 $845q 0 $1,764q

$15,000 0 $15,000 0 $15,000 0

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 0

5,000 1,600 5,000 1,600 5,000 1,600

$110,000 (14) $2,361 (25) $156,000 (16) $3,292 (35) $184,000 (13) $3,153 (37)

0 0 0 NAr 0 NAr

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

6,000 $2,149 6,000 $2,327 6,000 $2,327

$76,000 (24) $2,149 (28) $122,000 (21) $2,327 (53) $150,000 (19) $2,327 (53)

0 $1,432a 0 $2,397a 0 $2,971a

$100,000 0 $100,000 0 $100,000 0

5,000 1,910 5,000 3,155 5,000 3,155

$105,000 (17) $3,342 (11) $105,000 (24) $5,552 (8) $105,000 (25) $6,126 (9)
Appendix III

Hypothetical Situations Comparing Cash 

Benefits Provided by the Military and 

Government Entities

Page 100 GAO-04-814 Survivor Benefits

c

The Workers’ Compensation benefit is offset by 50 percent of the Social Security benefit. We did not 

provide a wage history and, therefore, could not calculate the amount of this benefit.

d

The designated beneficiary receives two times the employee’s retirement account balance and 

accumulated interested and may elect this payment as either a lump sum payment or a recurring 

payment. We did not provide a wage history and, therefore, could not calculate the amount of this 

benefit.

e

The retirement benefit is reduced by the Workers’ Compensation benefit.

f

An official from the Kentucky Employees Retirement System elected not to provide information due to 

ongoing litigation.

g

The designated beneficiary receives the employee and state contributions to the retirement plan. We 

did not provide a wage history and, therefore, could not calculate the amount of this benefit.

h

We assumed that the beneficiary elected the 5-year payment option. If he or she elected a lifetime 

payment, the monthly benefit would be lower. The recurring payment is in lieu of a return of employee 

contributions to the retirement plan.

i

The designated beneficiary receives a return of the employee and employer contributions to the 

retirement system. We did not provide a wage history and, therefore, could not calculate the amount of 

this benefit.

j

The spouse has the option for an immediate lump sum payment of the employee’s contributions to the 

retirement plan or recurring payments equal to $1,160 starting when the employee would have 

reached age 62.

k

The designated beneficiary receives two times the employee’s contributions to the retirement plan, 

one-half of which is from the employer matching death benefit. We did not provide a wage history and, 

therefore, could not calculate the amount of this benefit.

l

The designated beneficiary receives an additional 5 percent of the employee’s retirement account 

balance, not to exceed the total amount in the account. We did not provide a wage history and, 

therefore, could not calculate the amount of this benefit.

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.

n

The designated beneficiary receives two times the employee’s contributions to the retirement plan. 

We did not provide a wage history and, therefore, could not calculate the amount of this benefit.

o

The designated beneficiary receives two times the employee and employer contributions to the 

retirement plan. We did not provide a wage history and, therefore, could not calculate the amount of 

this benefit.

p

The designated beneficiary receives a return of the employer contributions to the retirement plan. We 

did not provide a wage history and, therefore, could not calculate the amount of this benefit.

q

Philadelphia pays its retirement benefit annually. The equivalent of a monthly benefit is shown for 

comparison purposes. Additionally, the retirement benefit is reduced by the Workers’ Compensation 

benefit.

r

The designated beneficiary receives a return of employee and employer contributions to the 

retirement system. He or she may elect to receive this benefit over 15 years or as a lifetime payment.
Page 101 GAO-04-814 Survivor Benefits

Appendix IV

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations ApendxiIV

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 

Programa

The eligible spouse, child, or both 

may receive an amount equal to 

$267,494 (as of October 2003).

Death gratuity Same as general government 

employees

Federal Employees’ Retirement 

System

Same as general government 

employees

Same as general government 

employees

Thrift Savings Plan Same as general government 

employees

Federal Employees’ Group Life 

Insurance

Same as general government 

employees

Federal Employees’ Compensation 

Act

Same as general government 

employees

Same as general government 

employees

States

Alabama Death gratuity The spouse, child, or other 

dependent receives $50,000.

Employees’ Retirement System Same as general government 

employees

Same as general government 

employees

Employee Injury Compensation 

Program

Same as general government 

employees

Same as general government 

employees
Appendix IV

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 102 GAO-04-814 Survivor Benefits

Alaska Public Employees’ Retirement 

System

Same as general government 

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 

Dismemberment Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Arizona Public Safety Personnel Retirement 

System

The designated beneficiary receives 

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 

Death and Dismemberment 

Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 103 GAO-04-814 Survivor Benefits

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 System Same as general government 

employees

Same as general government 

employees, except the spouse must 

elect to receive a reduced benefit for 

the benefit to commence 

immediately.

Basic Group Term Life and 

Accidental Death and 

Dismemberment Coverage

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

California California Public Employees’ 

Retirement System

Same as general government 

employees

Same as general government 

employees

Group Term Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Colorado Public Employees’ Retirement 

Association of Colorado

Same as general government 

employees

Same as general government 

employees

Basic Life and Accidental Death and 

Dismemberment Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Connecticut Death Benefits for State Employees, 

State Officers and Members of the 

General Assembly

Same as general government 

employees

Connecticut State Employees 

Retirement System Tier IIA

Same as general government 

employees

In addition to the benefits provided 

to survivors of general government 

employees, the surviving spouse 

receives $550 per month. If there 

are less than three children, each 

child receives $250 per month. If 

there are more than three children, 

the children divide $575 per month.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 104 GAO-04-814 Survivor Benefits

Delaware Death gratuity The designated beneficiary receives 

$150,000 paid in annual installments 

not to exceed $30,000 per year.

New State Police Pension Plan Same as general government 

employees

The spouse receives a pension 

equal to 50 percent of the 

employee’s final compensation. If 

there is no spouse, a dependent 

child receives the payment. If there 

is no spouse or dependent child, 

then a dependent parent receives 

the payment.

Workers’ Compensation Same as general government 

employees

Same as general government 

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 System Same as general government 

employees

Same as general government 

employees

Life insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Georgia Employees Retirement System Same as general government 

employees

Same as general government 

employees

Group Term Life Insurance Same as general government 

employees

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Hawaii Employees’ Retirement System of 

the State of Hawaii

Same as general government 

employees

Same as general government 

employees

Group Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Idaho Public Employee Retirement System 

of Idaho

The spouse receives $100,000 in 

addition to benefits for general 

government employees. If there is no 

spouse, the payment can go to a 

dependent child under age 21.

Same as general government 

employees

Basic Life and Accidental Death and 

Dismemberment Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 105 GAO-04-814 Survivor Benefits

Illinois Law Enforcement Officers, Civil 

Defense Workers, Civil Air Patrol 

Members, Paramedics, Firemen, 

Chaplains, and State Employees 

Compensation Act

Same as general government 

employees

State Employees’ Retirement 

System of Illinois

Same as general government 

employees

Same as general government 

employees

Group Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Indiana Special Death Benefit Fund The spouse, child, or parent receives 

$150,000.

Retirement The information was requested but 

was not received.

Group Term Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Iowa Public Safety Peace Officers’ 

Retirement, Accident, and Disability 

System

The survivor who receives the 

recurring payment receives 

$100,000.

The spouse receives 50 percent of 

the employee’s final average 

compensation, calculated based on 

the employee’s 3 highest years of 

salary. If there is no spouse, the 

payment is made to the children; if 

there are no children, the payment is 

made to a dependent parent. 

Retirement benefits are offset by 

Workers’ Compensation benefits.

Basic Employee Term Life and 

Accidental Death and 

Dismemberment Coverage

The designated beneficiary receives 

$40,000.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Kansas Kansas Police and Firemen’s 

Retirement System

If there is no spouse or child, the 

designated beneficiary receives 

100 percent of the employee’s 

current annual salary, less any 

refundable contributions and interest.

Same as general government 

employees

Workers Compensation Same as general government 

employees

Same as general government 

employees

Kentucky Death gratuity The spouse, children, or both divide 

$75,000.

State Police Retirement System Information was not provided due to 

ongoing litigation.

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 106 GAO-04-814 Survivor Benefits

Group Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Louisiana State Police Pension and Retirement 

System

The spouse receives 75 percent of 

the employee’s salary at the time of 

death. If there is no spouse but there 

is a minor child, the child receives 

the spouse’s payment. The spouse’s 

payment continues until remarriage 

or death. The payment to the child 

continues until age 18 or, if a 

student, 23.

Basic Term Life and Accidental 

Death and Dismemberment 

Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

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 System Same as general government 

employees

Same as general government 

employees

Employee Life Insurance and 

Accidental Death and 

Dismemberment Coverage

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 107 GAO-04-814 Survivor Benefits

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 State of Maryland

The designated beneficiary receives 

a return of the employee’s 

contributions to the retirement 

system and accrued interest. In 

addition, if there is no spouse, child, 

or dependent parent, the designated 

beneficiary receives 100 percent of 

the employee’s salary at the time of 

death.

The spouse receives two-thirds of 

the employee’s final average salary. 

If there is no spouse, the payment 

goes to a child under age 18 or 

dependent parent.

Workers’ Compensation Same as general government 

employees

Same as general government 

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 

Dismemberment Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 108 GAO-04-814 Survivor Benefits

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 

Duty Death Benefits

Same as general government 

employees

Workers’ Disability Compensation Same as general government 

employees

Same as general government 

employees

Minnesota State Patrol Retirement Plan If no dependents are eligible for the 

recurring payment, the designated 

beneficiary receives a return of the 

employee’s contribution to the 

retirement system, plus 6 percent 

interest.

The spouse receives a lifetime 

benefit equal to 50 percent of the 

average of the employee’s 5 highest 

years of salary. A dependent child 

under age 18 or, if a full-time 

student, 22, receives 10 percent of 

the employee’s average salary, up to 

a maximum of 70 percent of the 

employee’s average salary for the 

family. An additional $20 per month 

is payable to each dependent child.

Basic Life Coverage and Accidental 

Death and Dismemberment 

Coverage

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Mississippi Mississippi Highway Safety Patrol 

Retirement System

Same as general government 

employees

Same as general government 

employees

Life Insurance and Accidental Death 

and Dismemberment Coverage

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 109 GAO-04-814 Survivor Benefits

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 

employees

Same as general government 

employees

Montana Highway Patrol Officers’ Retirement 

System

If no beneficiary is eligible for the 

recurring payment, the designated 

beneficiary receives the employee’s 

accumulated contributions to the 

retirement system.

The spouse receives 50 percent of 

the employee’s highest average 

compensation. If there is no spouse, 

a dependent child receives the 

payment until age 18 or, if a full-time 

student, 24. The highest average 

compensation is calculated based 

on the employee’s highest salary for 

36 consecutive months.

Life Insurance Plan Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 110 GAO-04-814 Survivor Benefits

Nebraska Nebraska State Patrol Retirement 

System

If no benefits are paid to the spouse 

or child of an employee, then the 

designated beneficiary receives a 

return of the employee’s 

contributions to the retirement 

system, plus regular interest.

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 

Insurance

The designated beneficiary receives 

$30,000.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Nevada Public Employees’ Retirement 

System of Nevada

Same as general government 

employees

Same as general government 

employees

Life Insurance and Accidental Death 

and Dismemberment Insurance

The designated beneficiary receives 

$60,000.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

New Hampshire New Hampshire Retirement System Same as general government 

employees

Benefits are the same as those for 

general government employees, 

except that the payment equals 

50 percent of the employee’s salary 

at the time of death.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 111 GAO-04-814 Survivor Benefits

New Jersey State of New Jersey State Police 

Retirement System

If no beneficiary is eligible for the 

recurring payment, the employee’s 

contributions to the retirement 

system are paid to the designated 

beneficiary.

The spouse receives 70 percent of 

the employee’s final salary until 

remarriage or death. If there is no 

spouse, one, two, or three children 

receive 20, 35, or 50 percent of the 

employee’s final compensation, 

respectively. Payments stop when 

children reach age 18 or, if full-time 

students, 24.

Noncontributory Group Life 

Insurance

The designated beneficiary receives 

350 percent of the employee’s final 

salary as a lump sum or recurring 

payment.

The designated beneficiary receives 

350 percent of the employee’s final 

salary as a lump sum or recurring 

payment.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

New Mexico Peace Officers’ Survivors 

Supplemental Benefits

The spouse, child, or parent receives 

$50,000.

Public Employees Retirement 

Association of New Mexico

Same as general government 

employees

Same as general government 

employees

Basic Term Life Insurance The designated beneficiary receives 

$130,000.

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

New York New York State and Local Police and 

Fire Retirement System (Tier 2)

If the designated beneficiary is not 

eligible for the recurring payment, he 

or she receives three times the 

employee’s salary earned during the 

last 12 months of service, rounded to 

the next $1,000.

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 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 112 GAO-04-814 Survivor Benefits

North Carolina Law Enforcement Officers’, 

Firemen’s, Rescue Squad Workers’ 

and Civil Air Patrol Members’ Death 

Benefits Act

The spouse, child, parent, or estate 

receives $50,000. 

Teachers’ and State Employees’ 

Retirement System for State Law 

Enforcement Officers

Same as general government 

employees

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

North Dakota North Dakota Highway Patrol 

Retirement System

Same as general government 

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 

Death and Dismemberment 

Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 113 GAO-04-814 Survivor Benefits

Ohio Ohio Public Safety Officers Death 

Fund Benefit

Eligible survivors, including the 

spouse and dependent children 

under age 18 or, if students, 22, 

divide an amount equal to the 

employee’s monthly base pay, offset 

by the benefits provided through the 

retirement system. The benefits are 

payable until the employee would 

have qualified for retirement.

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 

employees

Same as general government 

employees

Oklahoma Oklahoma Law Enforcement 

Retirement System

The designated beneficiary receives 

$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 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 114 GAO-04-814 Survivor Benefits

Oregon Oregon Public Employees 

Retirement Systemb

Same as general government 

employees

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

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 

System

Same as general government 

employees, except the designated 

beneficiary of an employee with more 

than 5 years of service may elect to 

receive the payment as a recurring 

payment if the present value is 

greater than $5,000.

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 

employees

Same as general government 

employees

Rhode Island Relief of Injured and Deceased 

Fire Fighters and Police Officers

The spouse receives a payment 

equal to 40 percent of the federal 

benefits for law enforcement officers 

and firefighters killed in the line of 

duty. If there is no spouse, the 

payment is made to a child or, if there 

is no child, to a dependent parent.

State Police Retirement Program The employee’s dependent relatives 

receive 75 percent of the employee’s 

annual salary.

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 115 GAO-04-814 Survivor Benefits

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 

Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

South Dakota South Dakota Retirement System 

Class B Public Safety

Same as general government 

employees

Same as general government 

employees, except the retirement 

factor used to calculate the recurring 

payment is higher for employees in 

high-risk occupations.

Group Term Life Plan Basic 

Coverage

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Tennessee Tennessee Consolidated Retirement 

System

Same as general government 

employees

Same as general government 

employees

Basic Group Term Life and Special 

Accident Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 116 GAO-04-814 Survivor Benefits

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 System of 

Texas

Same as general government 

employees

Same as general government 

employees, except if the employee 

had more than 20 years of service, 

the retirement factor is 2.8.

Basic Group Term Life Insurance Same as general government 

employees

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

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 

Plan

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 117 GAO-04-814 Survivor Benefits

Vermont Vermont State Retirement System 

Group C

Same as general government 

employees

Same as general government 

employees, except the spouse 

receives a minimum benefit of 

35 percent of the employee’s final 

average compensation.

Life Insurance and Accidental Death 

and Dismemberment Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Virginia State Police Officers’ Retirement 

System

Same as general government 

employees

Same as general government 

employees

Basic Group Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

Washington Washington State Patrol Retirement 

System Plan 2

Same as general government 

employees, except if the employee 

had more than 10 years of service, 

the spouse or guardian of minor 

children receives either 150 percent 

of the employee’s contributions to the 

retirement system and accumulated 

interest or the recurring payment.

Same as general government 

employees

Basic Term Life Insurance and 

Accidental Death and 

Dismemberment Insurance for 

Employees

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

West Virginia West Virginia State Police 

Retirement System

The spouse receives a monthly 

benefit equal to the greater of 

70 percent of the employee’s annual 

salary and $6,000. Additionally, 

each dependent child receives $100 

per month.

Basic Life Insurance and Basic 

Accidental Death and 

Dismemberment Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 118 GAO-04-814 Survivor Benefits

Wisconsin Wisconsin Retirement System Same as general government 

employees

Same as general government 

employees

Wisconsin Public Employers Group 

Life Insurance Program

Same as general government 

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, 

Game and Fish Warden and 

Criminal Investigator Retirement 

Program

The spouse receives 50 percent of 

the employee’s final actual salary. 

Each unmarried child under the age 

of 18 receives 5 percent of the 

employee’s final actual salary. The 

total benefits to the family are not to 

exceed 100 percent of the 

employee’s final actual salary.

Group Life Insurance Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Same as general government 

employees

District of Columbia Police and Firefighters Retirement 

and Disability

Any survivor who received at least 

50 percent of support from the 

employee receives a lump sum 

payment of $50,000. If there are 

multiple survivors, the payment is 

divided among the survivors. 

Additionally, burial expenses up to 

$300 are paid.

The spouse receives 100 percent of 

the employee’s final salary. If there 

is no spouse or the spouse dies or 

remarries, the unmarried children 

under age 18 or, if full-time students, 

22, divide 75 percent of the average 

of the highest 3 years of 

compensation.

DC Employees’ Group Life 

Insurance

Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 119 GAO-04-814 Survivor Benefits

Cities

Chicago Law Enforcement Officers, Civil 

Defense Workers, Civil Air Patrol 

Members, Paramedics, Firemen, 

Chaplains, and State Employees 

Compensation Act

The designated beneficiary receives 

a payment adjusted annually by the 

Consumer Price Index. In 2004, the 

payment is $262,405. Additionally, 

the spouse or estate is paid $10,000 

for burial.

Firemen’s Annuity and Benefit Fund 

of Chicago, Policemen’s Annuity and 

Benefit Fund of Chicago

The spouse receives a benefit equal 

to 75 percent of the employee’s final 

annual salary for life. A minor child 

receives an amount equal to 

10 percent of the final annual salary; 

the total family benefits cannot 

exceed 100 percent of the salary.

Basic Life Benefit and Accidental 

Death and Dismemberment 

Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Dallas Dallas Police and Fire Pension 

System

The eligible spouse receives 

50 percent of the employee’s 

accrued pension benefit based on 

actual years of pension service or 

20 years of pension service, 

whichever is greater.

Standard Insurance Company Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Houston Houston Firefighters’ Relief and 

Retirement Fund, Houston Police 

Officers’ Pension System

The eligible spouse or other 

dependents receive $5,000.

Same as general government 

employees, plus an additional 

amount of $150 per month.

Basic Life Insurance and 

Occupational Death Benefit

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 120 GAO-04-814 Survivor Benefits

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, 

New York City Fire Department 

Pension Fund

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

Philadelphia City of Philadelphia Public 

Employees Retirement System

Same as general government 

employees

Life insurance Information was requested but not 

received.

Workers’ Compensation Same as general government 

employees

Phoenix Public Safety Personnel Retirement 

System

The eligible spouse receives 

100 percent of the employee’s 

average monthly benefit 

compensation, less any amount 

payable for an eligible child.

Basic Life Insurance, Basic 

Accidental Death and 

Dismemberment Insurance, and 

Occupational Accidental Death 

Insurance

The designated beneficiary receives 

two times the employee’s basic 

annual salary, rounded up to the next 

higher $1,000, plus $100,000.

Workers’ Compensation Same as general government 

employees

(Continued From Previous Page)

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

Cash Survivor Benefits Provided by 

Government Entities for Employees in 

High-Risk Occupations

Page 121 GAO-04-814 Survivor Benefits

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

a

Benefits from the Public Safety Officers’ Benefits Act may apply to federal, state, and local law 

enforcement officers and firefighters; members of public rescue squads and ambulance crews; Federal 

Emergency Management Agency personnel; and emergency management and civil defense agency 

employees.

b

According to a state official, the Oregon Public Employees Retirement System covers the largest 

number of people. Employees hired after August 28, 2003, are covered under the Oregon Public 

Service Retirement Plan.

San Antonio Retirement The benefits are determined through 

negotiated collective bargaining 

agreements.

Basic Term Life and Accidental 

Death and Dismemberment 

Coverage

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

San Diego San Diego City Employees’ 

Retirement System

Same as general government 

employees

Basic Term Life and Accidental 

Death and Dismemberment 

Insurance

Same as general government 

employees

Workers’ Compensation Same as general government 

employees

(Continued From Previous Page)

Type of employee Source of cash benefit Lump sum payment Recurring payment
Page 122 GAO-04-814 Survivor Benefits

Appendix V

GAO Contact and Staff Acknowledgments ApendxiV

GAO Contact Jack E. Edwards (202) 512-8246

Acknowledgments In addition to the individual named above, Mark B. Dowling, Joel I. 

Grossman, Barbara L. Joyce, Marie A. Mak, Hilary L. Murrish, Cheryl A. 

Weissman, and Greg H. Wilmoth made key contributions to this report.

(350442)
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