FOM1 615 

615.5 Employee Regular And Supplemental Annuities Due But Unpaid 

At Death 

For there to be employee annuities due but unpaid at death, the employee must have 

filed an annuity application on or before the date of death. A survivor cannot file an 

annuity application on behalf of a deceased employee for any purpose other than to 

establish a disability freeze period which may increase the amount of monthly survivor 

benefits payable. 

NOTE: When Form AA-1d is completed, signed, and filed by an employee who dies 

without filing an AA-1, the AA-1d meets the application filing requirement. The 

employee’s survivors as listed in FOM1 615.5.2, may file an AA-1 so that a disability 

determination may be made. Use the date the AA-1d is received as the official filing 

date for the application. If the employee is found to be disabled prior to death and death 

did not occur during the waiting period or the first month after the waiting period, annuity 

entitlement is established. Survivors may then file Form AA-21 for annuities due but 

unpaid at death, as outlined in FOM1 615.5.5. 

615.5.1 When Existence of Employee Annuities Unpaid at Death Is Indicated 

Employee annuities (regular or supplemental) due but unpaid at death may exist 

whenever: 

	 The date of the employee's death is after the ABD month but before the final annuity 

is awarded. 

	 There are uncashed checks covering payment before the month of death. 

	 An amendment or annuity recomputation increase is payable for month(s) before the 

month of death. 

615.5.2 Persons to Whom Unpaid Employee Annuities Are Payable and Amount of 

Payment 

Employee retirement annuities unpaid at death are payable in the following amounts 

and order of priority. The exception is payment of Survivor Tax Refunds.( See FOM1 

615.5.6 for priority of payment of Survivor Tax Refunds.) 

A. Widow(er) if living with the employee at the time of the employee's death: Full 

amount. 

B. Person(s) who paid the employee's B/E: Each shares in the unpaid annuities to 

the extent and in the proportions that he paid the employee's B/E, but ONLY to 

the extent he is not reimbursed by the LSDP under the Railroad Retirement Act 

(RRA) for having paid such expenses. Unlike the LSDP, annuities due but 

unpaid at death are payable to payers of burial expenses without regard to the 

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category of expenses they paid. The estate of a payer of burial expenses who 

dies before receiving or filing for annuities due but unpaid at death is equitably 

entitled. 

NOTE: Since unpaid retirement annuities are payable only to the extent that the 

payer of the B/E has not been reimbursed by the LSDP, the LSDP must be paid 

BEFORE paying the unpaid retirement annuities. However, this does not mean 

that the payer of B/E cannot receive the unpaid retirement annuities when an 

LSDP is not awarded. (Example: An LSDP is not payable due to a child's 

entitlement to an insurance annuity for the month of the employee's death. That 

fact does NOT prevent payment of the unpaid annuities to the payer of the 

employee's B/E.) 

When determining the extent and proportion that the payer of B/E paid the 

employee's burial expenses, disregard the amount of the LSDP paid to a funeral 

home as authorized by the payer of B/E. Consider only the amount actually paid 

by the payer of B/E in determining his eligibility for unpaid annuities. 

If there is no person entitled to reimbursement, or if the unpaid annuities exceed 

the reimbursable B/E, the annuity unpaid at death or such remainder can be paid 

to relatives of the deceased in the order listed below. 

C. Child(ren) of the employee: Equal shares if more than one survive; full amount to 

a sole survivor. 

D. Grandchild(ren) of the employee: Equal shares if more than one survive; full 

amount to a sole survivor. 

E. Parent(s) of the employee: One-half to each parent if both survive; full amount to 

sole survivor. 

F. Brothers and sisters of the employee: Equal shares if more than one survive; full 

amount to a sole survivor. Half-blood brothers and sisters share equally with fullblood brothers and sisters. However, stepbrothers and stepsisters cannot qualify 

for annuities unpaid at death on the basis of relationship. 

If no eligible survivors as listed in A through F exist, the annuities due but unpaid 

at death are not payable. 

615.5.3 Relationship Requirements 

A. Claimant is widow(er) or child - A claimant for unpaid annuities as the widow(er) 

or child of a deceased employee must: 

	 Not be disqualified from inheriting personal property of the employee; and 

	 Have the claimed relationship status under the laws of the state in which the 

employee was last domiciled; or 

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	 Be the de facto widow(er) or deemed child under the RRA; and 

	 Not be convicted of the felonious homicide of the deceased employee. 

B. Claimant is grandchild or parent - A claimant for unpaid annuities as the 

grandchild or parent of a deceased employee must: 

	 Not be disqualified from inheriting personal property of the employee; and 

	 Have the claimed relationship status under the laws of the state in which the 

employee was last domiciled; and 

	 Not be convicted of the felonious homicide of the deceased employee. 

C. Claimant is brother or sister - A claimant for unpaid annuities as the brother or 

sister of a deceased employee is entitled if (s)he is the employee's blood brother 

or sister or half blood brother or sister. A stepbrother or stepsister is not entitled 

to receive unpaid annuities on the basis of relationship to the employee. A 

brother or sister convicted of the felonious homicide of the deceased employee is 

not entitled to benefits. 

D. Claimant is stepparent or stepchild - A stepparent cannot receive any unpaid 

annuities by virtue of relationship to a deceased employee because a stepparent 

may not inherit annuities on the basis of relationship to the employee. 

NOTE: A stepbrother, stepsister or stepparent may receive unpaid annuities 

(other than survivor annuities) by virtue of being "equitably entitled" to 

reimbursement for having paid the B/E of the employee. 

615.5.4 Equitable Entitlement Requirements 

When entitlement exists by reason of a person's having paid all or part of an employee's 

burial expenses refer to FOM1 605.55 for information regarding equitable entitlement. 

615.5.5 Application Requirements 

An application for unpaid employee annuities must be filed no later than the second 

anniversary of the employee's death. The same types of applications and proofs used 

for a regular retirement annuity unpaid at death are used for a SUPP ANN unpaid at 

death. However, when SUPP ANN payments are due but unpaid the social security 

number of the applicant is required because SUPP ANN payments are taxable. 

Generally, an Application AA-21 is used to file for retirement annuities due but unpaid at 

death. If the accrued annuities are payable to person(s) also entitled to monthly 

survivor benefits, the annuity application(s) can be used to pay the annuities unpaid at 

death. Also, if an Application AA-21 is filed for the LSDP and the person filing is eligible 

for unpaid employee annuities, another AA-21 is not required. However, a 

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supplemental application may be required if information about payment of burial 

expenses has changed since the LSDP was paid. 

615.5.6 Paying Tax Refund In Survivor Cases 

If the employee died after 1974, whether or not (s)he had retired, and the tax refund 

was not paid, the employee's survivors, or estate can receive the tax refund. An AA-21 

is required from each survivor for payment of the tax refund. 

Priority of Payment - The tax refund is paid to an employee's survivors in the following 

order of precedence: 

1. Widow(er). If living with the employee at the time of the employee's death. (Full 

amount.) 

2. Children. (Equal shares if more than one survives. Full amount to sole survivor.) 

3. Grandchildren. (Equal shares if more than one survives. Full amount to sole 

survivor.) 

4. Parents of deceased employee. (One-half to each if both survive. Full amount to 

sole survivor.) 

5. Brothers and sisters, including half-blood brothers and sisters. (Equal shares if 

more than one survives. Full amount to sole survivor.) 

6. Estate of deceased employee. (Full amount.) 

615.10 Spouse And Divorced Spouse Annuities Due But Unpaid At 

Death 

For there to be spouse or divorced spouse annuities due but unpaid at death, the 

spouse must have filed an annuity application on or before the date of death. A survivor 

(including the employee) cannot file an annuity application on behalf of a deceased 

spouse. 

615.10.1 When Existence of Spouse or Divorced Spouse Annuities Due But 

Unpaid at Death Is Indicated 

Spouse or divorced spouse annuities due but unpaid at death may exist whenever: 

	 The date of the spouse's death is after the ABD month but before the final annuity is 

awarded; or 

	 There are uncashed checks covering payment before the month of death; or 

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	 An amendment or annuity recomputation increase is payable for month(s) before the 

month of death. 

615.10.2 Persons to Whom Unpaid Spouse or Divorced Spouse Annuities Are 

Payable and Amount of Payment 

Spouse or divorced spouse annuities unpaid at death are payable in the following 

amounts and order of priority: 

A. The employee: full amount. 

B. Person(s) who paid the EMPLOYEE'S B/E. Each shares in the unpaid annuities 

to the extent and in the proportions that he paid any of the employee's B/E, but 

ONLY to the extent he is not reimbursed by the LSDP under the Railroad 

Retirement Act for having paid such expenses. 

NOTE: Since unpaid spouse annuities are payable only to the extent that the 

payer of B/E has not been reimbursed by the LSDP, the LSDP must be paid 

before paying the unpaid spouse annuities. However, this does not mean that 

the payer of B/E cannot receive the unpaid spouse annuities when an LSDP is 

not awarded. Example: An LSDP is not payable due to a child's entitlement to an 

insurance annuity for the month of the employee's death. That fact does NOT 

prevent payment of the unpaid spouse annuities to the payer of the employee's 

B/E. 

When determining the extent and proportion that the payer of B/E paid the 

employee's burial expenses, disregard the amount of the LSDP paid to a funeral 

home as authorized by the payer of B/E. Consider only the amount actually paid 

by the payer of B/E in determining his eligibility for unpaid annuities. 

If there is no person entitled to reimbursement, or if the unpaid annuities exceed 

the reimbursable B/E, unpaid spouse annuities or such remainder can be paid to 

relatives of the deceased employee in the following order of priority: 

C. Child(ren) of the deceased employee: Equal shares if more than one survive; full 

amount to a sole survivor. 

D. Grandchild(ren) of the deceased employee: Equal shares if more than one 

survive; full amount to a sole survivor. 

E. Parent(s) of the deceased employee: One-half to each parent if both survive; full 

amount to sole survivor. 

F. Brothers and sisters of the deceased employee: Equal shares if more than one 

survive; full amount to a sole survivor. Half-blood brothers and sisters share 

equally with full-blood brothers and sisters. Stepbrothers and stepsisters cannot 

qualify for annuities unpaid at death based on relationship. 

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If no eligible survivors as listed in A. through F. exist, the spouse annuities due but 

unpaid at death are not payable. 

615.10.3 Relationship Requirements 

A. Employee - An employee need not meet any special requirements to receive 

spouse annuities unpaid at death. Use the previously filed employee annuity 

application, AA-1, for any accrued annuity provided all proofs necessary to 

establish the spouse's entitlement were submitted before the spouse's death. 

B. Claimant is child - A claimant for unpaid annuities as the child of a deceased 

employee must: 

	 Not be disqualified from inheriting personal property of the employee; and 

	 Have the claimed relationship status under the laws of the state in which the 

employee was last domiciled; or 

	 Be the employee's deemed child under the Railroad Retirement Board. 

C. Claimant is grandchild or parent. A claimant for unpaid annuities as the 

grandchild or parent of the deceased employee must: 

	 Not be disqualified from inheriting personal property of the deceased 

employee; and 

	 Have the claimed relationship under laws of the state in which the employee 

was last domiciled. 

	 Not be convicted of the felonious homicide of the deceased employee. 

D. Claimant is brother or sister - A claimant for unpaid annuities as the brother or 

sister of a deceased employee is entitled if (s)he is the adopted or blood relation 

(including half-blood relation) of the deceased employee. A stepbrother or 

stepsister is not entitled to receive unpaid annuities on the basis of relationship to 

the deceased employee. A brother or sister convicted of the felonious homicide 

of the deceased employee cannot be entitled to benefits. 

E. Claimant is stepparent or stepchild - A stepparent or stepchild cannot receive any 

unpaid annuities by reason of relationship to the deceased employee because 

neither a stepparent nor a stepchild may inherit intestate personal property under 

state law. 

NOTE: A step relation may receive unpaid spouse annuities on the basis of 

"equitable entitlement" for having paid burial expenses of the deceased 

employee. 

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615.10.4 Equitable Entitlement Requirements 

When entitlement exists by reason of a person having paid all or part of an employee's 

burial expenses, refer to FOM1 605, "Lump Sum Death Payments," for information 

regarding equitable entitlement. 

615.10.5 Application Requirements 

An application for unpaid spouse annuities must be filed no later than the second 

anniversary of the spouse's death. If the employee is the applicant, the previously filed 

Application AA-1 serves as the application for any accrued annuity payable. An 

Application AA-21 is the appropriate application for persons other than the employee to 

file for unpaid spouse annuities. 

615.15 Survivor Annuities Due But Unpaid At Death 

Generally, for there to be survivor annuities due but unpaid at death, the survivor must 

have filed an annuity application on or before the date of death. 

EXCEPTION:A widow(er) who was in receipt of a spouse annuity in the month before 

the employee's death, but dies before filing a widow(er)'s annuity application, is deemed 

to have filed a valid application. 

615.15.1 When Existence of Survivor Annuities Unpaid at Death Are Indicated 

The existence of survivor annuities due but unpaid at death may be indicated when: 

	 The date of the survivor's death is after the ABD month but before the final annuity is 

awarded; or 

	 There are uncashed checks covering payment before the month of the survivor's 

death; or 

	 An amendment increase is payable for a month(s) before the month of death. 

615.15.2 Persons to Whom Unpaid Survivor Annuities Are Payable and Amount of 

Payment 

Annuities unpaid at the death of a survivor applicant or annuitant are payable to 

survivors of the deceased employee in the order and amount indicated below. No 

persons other than those listed can be entitled to survivor annuities due but unpaid at 

death. 

A. Widow(er) if living with the employee at the time of the employee's death: Full 

amount. 

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B. Child(ren) of the deceased employee: Equal shares if more than one survive; full 

amount to a sole survivor. 

C. Grandchild(ren) of the deceased employee: Equal shares if more than one 

survive; full amount to a sole survivor. 

D. Parent(s) of the deceased employee: One-half to each parent if both survive; full 

amount to sole survivor. 

E. Brothers and sisters of the deceased employee: Equal shares if more than one 

survive; full amount to a sole survivor. Half-blood brothers and sisters share 

equally with full-blood brothers and sisters. 

NOTE 1: Unpaid survivor annuities CANNOT be paid to the payer of the employee's 

B/E. 

NOTE 2: As with all other accrued annuities, an annuity due but unpaid at death is 

payable based on the relationship to the railroad employee and not the deceased 

survivor annuitant. Therefore, accrued annuities due but unpaid at the death of a 

surviving divorced spouse are payable as shown above starting with the employee's 

living with widow. 

If no eligible survivors as listed in A through E exist, the survivor annuities due but 

unpaid at death are not payable. 

615.15.3 Relationship 

A. Claimant is widow(er) or child - A claimant for unpaid annuities as the widow(er) 

or child of a deceased employee must: 

	 Not be disqualified from inheriting personal property of the employee, and 

	 Have the claimed relationship under the laws of the state in which the 

employee was last domiciled; or 

	 Be the de facto widow(er) or deemed child under the Railroad Retirement Act. 

	 Not be convicted of the felonious homicide of the deceased employee. 

B. Claimant is grandchild or parent - A claimant for unpaid annuities as the 

grandchild or parent of a deceased employee must: 

	 Not be disqualified from inheriting personal property of the employee, and 

	 Have the claimed relationship under the laws of the state in which the 

employee was last domiciled. 

	 Not be convicted of the felonious homicide of the deceased employee. 

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C. Claimant is brother or sister - A claimant for unpaid annuities as the brother or 

sister of a deceased employee is entitled if (s)he is the employee's adopted or 

blood relation (including half-blood relation) of the deceased employee. A 

stepbrother or stepsister is not entitled to receive unpaid survivor annuities. A 

brother or sister convicted of the felonious homicide of the employee cannot be 

entitled to benefits. 

D. Claimant is stepparent, stepbrother, stepsister or stepchild - A step relation 

cannot receive unpaid survivor annuities because they may not inherit personal 

property under state law. 

615.15.4 Application Requirements 

Each applicant for survivor annuities due but unpaid at death must file an application no 

later than the second anniversary of the survivor's death. Generally, an Application AA21 is used for this purpose. If at the time a survivor is filing for an insurance annuity, 

annuities unpaid at death are due, a second application is not required. However, if 

survivor annuity due but unpaid at death becomes payable after an annuitant is in 

receipt of an annuity, an Application AA-21 is required. 

615.15.5 Widow(er)'s Annuity Due But Unpaid at Death Payable, No Application 

Filed 

When spouse annuity payments are in force at the time of an employee's death, and it 

appears the spouse will qualify for a widow(er)'s annuity, spouse payments are usually 

continued until appropriate development is completed. When a spouse dies before 

filing the necessary application to permit conversion of the spouse annuity to a 

widow(er)'s annuity, any difference between the spouse rate and the final computed 

widow(er)'s annuity rate is an accrued annuity due but unpaid at death. Such annuities 

accrue through the month before the month the widow(er) dies providing the widow(er) 

met all requirements for entitlement to an annuity. 

615.20 Development Of Claims For Annuities Due But Unpaid At 

Death 

615.20.1 General 

Development of a claim for annuities due but unpaid at death should be taken only 

when there is definite information that an annuity payment is due but unpaid. Prepare 

and release Form RL-94-F to determine the person(s) to whom such benefit may be 

payable. 

If eligible survivors are outside the originating office area, send Form RL-94-F to the F/O 

serving the area where the survivors reside and advise SBD. 

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If there is no survivor who can be paid the accrued survivor annuity, forward Form RL94-F to SBD explaining why the case was not developed further. 

If a reply to Form RL-94-F is not received in 15 calendar days, the case should be 

traced. If no reply is received in an additional 15 calendar days, close the case out. 

EXCEPTION: If the claims examiner has requested the DOD, the case cannot be 

closed out or abandoned until the correct DOD has been developed and forwarded. 

If first notice of death is received in Headquarters, the examiner will use Form G-659a to 

request development of a claim for any survivor annuities due and payable. 

615.20.2 Questionable Relationships 

If unpaid annuities are payable to a class of relatives (such as brothers and sisters) of 

the deceased employee, and the legal relationship of one of the potential applicants is 

questionable or cannot be established, do not question the relationship and eligibility of 

that person IF: 

A. All eligible persons agree that the person with the questionable relationship is in 

the same degree of relationship to the deceased employee and is entitled to 

share in the benefit; AND 

B. The person with questionable relationship files Form G-131 assigning his share 

(the amount which would be payable to him if his relationship were established) 

to an eligible applicant. 

If the requirements in A. and B. are met, pay the appropriate shares to the applicant(s), 

including the share assigned by the person with questionable relationship. 

This method CANNOT be used if an eligible person claims that the person with 

questionable relationship is not a relative in the same degree of relationship, or if the 

individual shares exceed $500. In such cases, relationship has to be established or 

denied before paying the share in question. 

615.25 Assignment Of Interest 

An eligible person may complete Form G-131 instead of filing an application if he 

desires to assign his share of unpaid annuities to another eligible applicant providing the 

share does not exceed $500. If an eligible person wishes to assign a share that 

exceeds $500, a Form G-131 can be developed; however, the general counsel will 

determine whether the assignment can be accepted. Develop a Form G-131 when an 

eligible person expresses a desire to assign his share of the benefit. Encourage 

assignments of interest in cases where a small adjustment or accrual is due and several 

eligible persons are entitled. Use the general rule that if individual shares of an annuity 

due but unpaid at death are less than $10, encourage assignments. The person must 

be informed of the approximate amount of his share before he completes the form. Like 

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an application, a Form G-131 must be filed no later than the second anniversary of the 

annuitant's death. Whenever possible, submit all assignments being developed with the 

application and proofs or advise Headquarters that assignments are being developed. 

This will allow Headquarters to make a single award instead of numerous small awards. 

615.30 Evidence Requirements 

Evidence When Required 

Proof of annuitant's (or 

applicant's) death 

Always. 

Proof of relationship Always, except when the applicant is equitably 

entitled or if entitled by virtue of relationship, 

and his share is $25 or less. When two or more 

applicants survive, only one need establish his 

relationship provided none's relationship is 

questionable. 

Proof of marriage and living with If the applicant is the widow(er) and will qualify 

based on relationship. Widow(er)'s statement 

on the application is sufficient unless there is 

conflicting information. 

Form G-476c does not request living with 

information. We do not assume the former 

spouse annuitant was living with the employee, 

since it is no longer a requirement for the 

spouse annuity. If the information in file is 

sufficient to establish a living with relationship, 

examiners will award accrued annuities to the 

widow(er). If the file information is not 

sufficient, development is necessary. 

Payment of B/E When applicant is equitably entitled. 

Proof of legal representative of 

estate 

When estate is equitably entitled and a legal 

representative has been appointed. 

Application for substitute payee 

(Application AA-5) 

A representative payee is filing for a 

beneficiary. 

SS number of applicant Always. Request development unless the 

applicant does not reside in the U.S. 

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Proof of guardianship When a representative payee is a court 

appointed guardian and the share is more than 

$25. 

Form G-88p In unpaid SUPP ANN cases in which the 

employee's last employer has a pension plan 

covering his occupation. 

615.35 Person's Rights Of Entitlement To Unpaid Annuities Pass To 

Another 

If a person entitled to unpaid annuities by virtue of relationship to the deceased 

employee dies before negotiating the check in payment of such annuities, the amount to 

which he was entitled becomes payable to other survivors in the same class. When 

there are no other survivors in the same class, entitlement passes to persons in the next 

class. 

When the entitled person who dies is the payer of the employee's B/E, entitlement 

passes to that person's estate. Any amount remaining after reimbursing the payer of 

B/E (or his estate if he dies) is payable to the next priority of relatives. 

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