For Use With Form AA-21
 

LUMP-SUM DEATH PAYMENT, 

RESIDUAL LUMP-SUM, AND 

ANNUITIES UNPAID AT DEATH 

Railroad Retirement Board 

Visit our Web site at http://www.rrb.gov 

FORM RB-21 (12-18)
 
 

 

Paperwork Reduction Act and Privacy Act Notices
 

This notice is given under the Paperwork Reduction Act of 1995 and the Privacy Act of 1974. The
 

Privacy Act requires that the Railroad Retirement Board (RRB) tell you the following whenever we ask 

you for information.
 

1) The law which allows us to ask for the information;
 

2) whether that law requires you to give us that information and what, if anything, might happen to
 

you if you do not give it to us; 

3) the reason why the information is requested; and 

4) the persons, organizations, and agencies to which we may release the information without your 

permission. 

The RRB’s authority for requesting this information is Section 7(b) of the Railroad Retirement Act of 1974. 

Providing us with this information is voluntary on your part. However, if you fail to provide us with the 

requested information, we may be unable to pay you the lump-sum death benefit and any other related 

benefit. The RRB needs this information in determining whether you are eligible to receive such benefits 

and, if so, the amount you are entitled to receive. 

Although the information we request is almost never used for any purpose other than the payment of 

benefits under the Railroad Retirement Act, the RRB does have the authority to release information to 

the indicated individuals, organizations, and/or agencies without your approval. 

1) An attorney, the Office of the President, a Congressional office, a labor union or to the Department 

of State’s embassy or consular offices if they allege to be representing you at your request. 

2) Other people who are receiving benefits based on the same railroad retirement account as you are if 

the information affects their payments from the RRB. 

3) People or organizations who are working for the RRB. 

4) The U.S. Treasury Department or U.S. Postal Service to issue checks and to investigate lost, forged 

or stolen checks. 

5) The Internal Revenue Service or to state and local taxing authorities for figuring your taxes and for 

use in audits. 

6) The Government Accountability Office for audits and for collecting overpayments owed to the 

RRB or Social Security Administration.

7) In certain cases for law enforcement purposes and for court proceedings.

8) Information about the determination and recovery of an overpayment made to you may be released 

to any other person from whom any portion of the overpayment is being recovered. 

We estimate the application process takes an average 20 to 40 minutes per response to complete, including 

the time for reviewing the instructions, getting the needed data, and reviewing the completed application. 

Federal agencies may not conduct or sponsor, and respondents are not required to respond to, a collection 

of information unless it displays a valid OMB number. If you wish, send comments regarding the accuracy 

of our estimate or any other aspect of this process, including suggestions for reducing completion time, to 

the Associate Chief Information Officer for Policy and Compliance, Railroad Retirement Board, 844 North 

Rush Street, Chicago, Illinois 60611-1275. 

Computer Matching and Privacy Protection Act Notice 

The Computer Matching and Privacy Protection Act of 1988 requires the Railroad Retirement Board 

(RRB) to advise you that information you have provided may be used, without your consent, in automated 

matching programs. These matching programs are a computer comparison of RRB records with records 

kept by other Federal, state, or local governmental agencies. Information from these matching programs can 

be used to establish or verify a person’s eligibility for Federally funded or administered benefit programs 

and for repayment of payments or delinquent debts under these programs. 
INTRODUCTION
 

From the information which you have provided to us and the information in our 

records, it appears that you may be entitled to the following benefit(s) (only the 

checked item(s) apply) : 

o Lump-Sum Death Payment 

o Residual Lump-Sum 

o Annuities Unpaid At Death 

o Railroad Tax Refund 

The sections in the booklet explain: 

l The different types of benefits. 

l The requirements that must be met before each payment can be made. 

This booklet also contains information about: 

l Applying for benefits. 

l What you can expect after you file your application. 

In this booklet the word “employee” is used to describe the person who worked for the 

railroad. The word “applicant” is used to describe the person who is filing a claim to 

receive a payment based on the employee’s work and earnings. 

Every application for benefits must also include documentary evidence or proof to support the claim. Part V of this booklet describes the acceptable types of evidence. 
 

 

 

 

 

 

 

 

CONTENTS

Part l - Lump-Sum Death Payment Page 

Section 1. Requirements the Employee Must Have Met 1 

Section 2. What Happens if the Employee Does Not Meet the Requirements 1 

Section 3. Definition of a Lump-Sum Death Payment 1 

Section 4. Credit for Employee’s Military Service 2 

Section 5. People Eligible to Receive a 1937 Act Lump-Sum Death Payment 2 

Section 6. When the 1937 Act Lump-Sum Death Payment Can Be Paid Directly 

to the Funeral Home 2 

Section 7. People Eligible to Receive a 1981 Amendment Lump-Sum Death Payment 3 

Section 8. When a Lump-Sum Death Payment is Not Payable 3 

Part ll - Residual Lump-Sum 

Section 9. Definition of a Residual Lump-Sum 3 

Section 10. People Eligible to Receive the Residual Lump-Sum 4 

Section 11. Person Eligible for Monthly Benefits May Receive a Residual 

Lump-Sum Instead of Monthly Benefits 4 

Part lll - Annuities Unpaid At Death 

Section 12. Definition of an Annuity Unpaid at Death 4 

Section 13. People Eligible to Receive a Retirement Annuity Unpaid at Death 5 

Section 14. People Eligible to Receive a Survivor Annuity Unpaid at Death 5 

Part lV - Railroad Tax Refund 

Section 15. Definition of a Railroad Tax Refund 6 

Section 16. Excess Tax Refund 6 

Section 17. Separation Allowance Tax Refund 6 

Section 18. People Eligible to Receive a Railroad Tax Refund 6 

Part V - Furnishing Proof To Support Your Application 

Section 19. 

Section 20. 

Section 21. 

Section 22. 

Section 23. 

Section 24. 

Section 25. 

General Information 7 

Proof of Death 7 

Proof of Marriage 7 

Proof of Payment of Burial Expenses 8 

Proof of Military Service 8 

Proof of Appointment as Legal Representative 8 

Proof of Relationship 9 

Part VI - After You Apply For Your Benefits

Section 26. Notice of Railroad Retirement Board’s Decision About Your Application 9 

Section 27. How Payments Are Made 9 

Part VlI - Additional Forms You May Need 

Section 28.
 

Section 29.
 

Section 30.
 

Form G-273a, Funeral Director’s Statement of Burial Charges 10 

Form G-126, Election to Receive a Residual Payment Instead 

of Future Monthly Insurance Benefits Based on Service Under 

the Railroad Retirement Act 10 

Form G-131, Authorization of Payment and Release of all Claims 

to a Death Benefit or Accrued Annuity Payment 10 
 

 

 

 

 

Part l
 

Lump-Sum Death Payment
 

If the introduction to this booklet indicated that 

you may be entitled to a lump-sum death payment, 

please read this part of the booklet thoroughly. 

It will provide information which will help you 

understand what a lump-sum death payment is and 

when one can be paid. 

Section 1 – Requirements the Employee Must 

Have Met 

The Railroad Retirement Board (RRB) can pay a 

lump-sum death payment only if the employee: 

l	 was employed in the railroad industry for at least 

120 months or at least 60 months after 1995; and 

l	 had a current connection with the railroad industry; 

that is, there was no regular employment outside 

of the railroad industry between the time when the 

employee left the railroad industry and the time of 

retirement (or death if the employee never retired). 

l If the employee was alive on October 1, 1981, 

we will consider that there is a current 

connection with the railroad industry, if 

the employee: 

l	 stopped working in the railroad industry involuntarily and without cause 

on or after October 1, 1975; and 

l	 had at least 25 years of service; and 

l	 did not decline an offer to return to 

work in the same class or craft as his or 

her last railroad service. 

Section 2 – What Happens if the Employee 

Does Not Meet the Requirements 

If the employee does not meet the requirements 

described in Section 1, the RRB cannot pay you 

a lump-sum death payment. However, the Social 

Security Administration (SSA) may be able to pay 

you if you are the widow(er) who was living in the 

same household as the employee. This application 

will be transferred to that agency. 

A lump-sum death payment can be paid by either 

the RRB or SSA but not by both, even though the 

employee may have received payment from both 

agencies. 

Section 3 – Definition of a Lump-Sum Death 

Payment 

A lump-sum death payment is meant to help defray 

the costs of the employee’s burial expenses. It can 

only be paid to a widow(er) who was living with 

the employee when he or she died or to the person who paid all or part of the employee’s burial 

expenses. The lump-sum death payment cannot 

be paid if anyone is eligible for monthly survivor 

benefits in the month of the employee’s death. 

A lump-sum death payment is not taxable for 

Federal income tax purposes. 

There are two different types of lump-sum death 

payments. 

l	 A 1937 Act lump-sum death payment is payable if the employee was employed for at 

least 120 months in the railroad industry prior 

to January 1, 1975. This benefit is based on 

the employee’s earnings, and ranges between 

$180.00 and $1400.00. Refer to Section 5 for 

additional information. 

l	 A 1981 Amendment lump-sum death payment is payable if the employee did not have 

120 months of service in the railroad industry 

before January 1, 1975. This benefit is limited 

to $255.00. Refer to Section 7 for additional 

information. 

1 
 

 

 

Section 4 – Credit for Employee’s Military 

Service 

If the employee was never in the military service, 

go on to the next section. 

If the employee served in active duty in the 

United States Armed Forces, the RRB may 

be able to use that military service to increase 

the amount of the lump-sum death payment 

or residual lump-sum payment. Proof of military service must be submitted if it has not 

already been submitted by the employee. Refer 

to Section 23 for information on acceptable 

proof of military service. 

Section 5 – People Eligible to Receive a 1937 

Act Lump-Sum Death Payment 

If the employee was survived by a widow(er) who 

was living with the employee, the entire lump-sum 

death payment is paid to the widow(er). 

If no widow(er) qualifies and all of the 

employee’s funeral expenses have not been 

paid, the lump-sum death payment is paid to 

the funeral home. If the unpaid funeral home 

expenses are greater than the lump-sum death 

payment, the entire lump-sum death payment 

is paid to the funeral home. 

If the unpaid funeral expenses are less than 

the lump-sum death payment, only the 

amount of the lump-sum death payment equal 

to the unpaid expenses will be paid to the 

funeral home. 

If there are no unpaid funeral home expenses, 

or if the unpaid expenses were less than the 

total lump-sum death payment, the remaining 

amount of the lump-sum death payment can be 

paid to the person(s) whose money was used to 

pay any portion of the burial expenses. A “person” 

can include: 

l	 an individual; 

l	 a partnership; 

l	 a trust; 

l	 a corporation; 

l	 a government unit; and 

l	 the estate of the employee. 

If more than one person pays the burial expenses, the lump-sum death payment will be paid 

first to the person who paid the funeral home 

expenses. If any of the lump-sum death payment 

remains, the remaining portion will be paid in 

the following priority: 

l The person who paid the grave opening and 

closing expenses. 

l	 The person who paid for the burial plot. 

l	 The person who paid any remaining burial 

expenses. 

If more than one person pays the same type of 

expense, a share of the lump-sum death payment 

will be paid to each person who paid the expenses. The shares will be proportional to the amount 

of the expenses paid by each person. Under no 

circumstances will any person receive a lumpsum death payment which is greater than the 

amount which was paid by that person. 

Section 6 – When the 1937 Act Lump-Sum 

Death Payment Can Be Paid Directly to the 

Funeral Home 

There are two situations in which the lump-sum 

death payment can be paid to the funeral home: 

l	 The person who assumes responsibility for the 

unpaid funeral home expenses can apply for 

2 
 

 

 

the lump-sum death payment and instruct the 

RRB to make payment to the funeral home. 

l	 A representative from the funeral home can 

apply for the lump-sum death payment directly. However, the application filed by the 

representative on behalf of a funeral home 

must be filed at least 90 days after the day 

the employee died and no one has assumed 

responsibility for the expenses. 

In either case, the funeral home must complete 

Form G-273a, Funeral Director’s Statement Of 

Burial Charges (see Section 28 for information 

on Form G-273a). 

Section 7 – People Eligible to Receive a 1981 

Amendment Lump-Sum Death Payment 

A “1981 Amendment” lump-sum death payment 

is payable only to the widow(er) who was living in 

the same household with the employee at the time 

of the employee’s death. 

Section 8 – When a Lump-Sum Death 

Payment is Not Payable 

The “1937 Act” or “1981 Amendment” lump-sum 

death payment cannot be paid if there is any survivor of the employee who is eligible for a railroad 

retirement annuity in the month the employee died. 

In addition, a lump-sum death payment can 

only be paid if an application is filed by the 

second anniversary of the employee’s death. If 

no application for the lump-sum death payment 

or a monthly benefit is received by that date, 

the lump-sum death payment cannot be paid. 

Part ll
 

Residual Lump-Sum 

If the introduction to this booklet indicated that 

you may be entitled to a residual lump-sum, 

please read this part of the booklet thoroughly. It 

will provide information which you will need to 

understand the residual lump-sum. 

Section 9 – Definition of a Residual Lump-Sum 

The residual lump-sum is the means by which railroad employees and their survivors are guaranteed to receive at least as much in benefits as the 

employee paid in railroad retirement taxes for the 

years 1937 through 1974. A residual lump-sum is 

not taxable for Federal income tax purposes. 

The amount of the residual lump-sum equals the 

amount of the railroad retirement taxes paid by 

the employee prior to 1975 plus an allowance for 

interest. 

The gross residual amount is reduced by: 

l the amount of all retirement benefits which 

the employee received based on his or her railroad work; and 

l	 the total amount of any survivor benefits 

based on the employee’s account which were 

paid by either the RRB or the Social Security 

Administration. 

In most cases, there is no residual lump-sum payable because the total amount of benefits paid is 

more than the gross residual amount. 

In addition, even if a residual lump-sum exists, it 

cannot be paid if any railroad retirement or social 

security benefits are currently being paid based on 

the employee’s account, or if benefits can be paid 

in the future. There is one exception. A widow(er) 

or parent who is not currently entitled can elect to 

receive the residual lump-sum instead of future 

payments. See Section 11 for more details. 

3 
 

 

 

 

Section 10 – People Eligible to Receive the 

Residual Lump-Sum 

A residual lump-sum is paid according to the 

following priorities: 

1	 A beneficiary designated by the employee on 

a form or statement on file with the RRB. If 

there is no designated beneficiary, the residual 

lump-sum can be paid to: 

2	 the employee’s widow(er) if the employee 

and widow(er) were living together when the 

employee died. If there is no widow(er) who 

meets this qualification, the residual lumpsum can be paid to: 

3	 the children of the employee. If no children 

survive the employee, the residual lump-sum 

can be paid to: 

4	 the parents of the employee. If no parents survive the employee, the residual lump-sum can 

be paid to: 

5	 the brothers and sisters of the employee. 

Finally, if there are no brothers and sisters who 

survive the employee, the residual lump-sum 

can be paid to: 

6	 the employee’s estate. 

If there is more than one person in the category of 

people to whom the residual lump-sum is being 

paid, the residual lump-sum will be split equally 

among all qualified people in that category. 

Section 11 – Person Eligible for Monthly 

Benefits May Receive a Residual Lump-Sum 

Instead of Monthly Benefits 

If there are no survivor benefits currently being 

paid by either the RRB or the Social Security 

Administration and the only benefits which will 

become payable in the future are benefits for a 

widow(er) or parent, the widow(er) or parent, if 

under age 60, can waive the right to ever receive 

monthly benefits based on the employee’s railroad work in order to allow the residual lumpsum to be paid. Any eligible widow(er) or parent 

must complete a Form G-126, Election to Receive 

a Residual Payment Instead of Future Monthly 

Insurance Benefits Based on Service Under the 

Railroad Retirement Act, to waive the benefits 

before the benefits become payable. See Section 

29 for more information on Form G-126. 

Part lll
 

Annuities Unpaid At Death
 

If the introduction to this booklet indicated that 

you may be entitled to an annuity unpaid at death, 

please read this part of the booklet thoroughly. It 

will provide information which you will need to 

understand annuities unpaid at death. 

Section 12 – Definition of an Annuity Unpaid 

at Death 

An annuity unpaid at death is any annuity payments which were due a railroad retirement annuitant and, for any reason, were not paid before the 

annuitant died. This includes any check which 

was returned to the RRB because the annuitant 

died before cashing it. An annuity unpaid at death 

is taxable for Federal income tax purposes. For 

further information concerning the taxability of 

an annuity unpaid at death, refer to the booklet TB-85, Information About the Taxation of 

Railroad Annuities. 

There are two types of unpaid annuities. 

l	 A retirement annuity unpaid at the death of the 

retirement annuitant; and 

l	 a survivor annuity unpaid at the death of a 

survivor annuitant. 

4 
 

 

The application for either type of unpaid annu- 5 the employee’s parents. If no parents survive 

ity must be filed by the second anniversary of 

the annuitant’s death to whom the annuity was 

originally payable. 

Section 13 – People Eligible to Receive a 

Retirement Annuity Unpaid at Death 

An unpaid retirement annuity is paid according to 

the following priorities: 

1	 A widow(er) if he or she was living with the 

annuitant at the time of death. If there is no 

qualified widow(er), the unpaid annuities can 

be paid to: 

2	 the person(s) who paid the employee’s burial 

expenses. If more than one person paid the 

burial expenses, each person will receive a 

share of the unpaid annuities in proportion to 

the burial expenses which each person paid. 

However, no person will receive more than 

the actual amount of burial expenses that the 

person paid. 

Annuities unpaid at the employee’s death 

cannot be paid to a funeral home. Therefore, 

unless there is a widow(er) entitled to receive 

the unpaid annuities, all burial expenses must 

be paid before the unpaid annuities can be paid. 

If all the burial expenses have been paid, or if 

the amount of the unpaid annuities is greater 

than the amount of the unpaid burial expenses, the unpaid annuities (or whatever portion 

remains) can be paid to: 

3	 the employee’s children. If no children survive the employee, the unpaid annuities can 

be paid to: 

4	 the employee’s grandchildren. If no grandchildren survive the employee, the unpaid 

annuities can be paid to: 

the employee, the unpaid annuities can be 

paid to: 

6	 the brothers and sisters of the employee. 

If there is more than one person in the category of 

people to whom the unpaid annuities are paid, the 

unpaid annuities will be split equally among all 

the qualified people in that category. 

Section 14 – People Eligible to Receive a 

Survivor Annuity Unpaid at Death 

An unpaid survivor annuity is paid only to the 

relatives of the employee according to the following 

priorities: 

1	 The widow(er) of the employee who was living 

with the employee at the time of death. If there 

is no qualified widow(er), the unpaid survivor 

annuity can be paid to: 

2	 the employee’s children. A stepchild cannot 

qualify for payment. If no children survive the 

employee, the unpaid annuity can be paid to: 

3	 the employee’s grandchildren. If no grandchildren survive the employee, the unpaid 

annuity can be paid to: 

4	 the employee’s parents. If no parents survive the employee, the unpaid annuity can 

be paid to: 

5	 the brothers and sisters of the employee. 

If there is more than one person in the category of 

people to whom the unpaid survivor annuities are 

being paid, the unpaid survivor annuities will be 

split equally among all the qualified people in that 

category. 

5 
 

 

 

 

Part lV
 

Railroad Tax Refund
 

If the introduction to this booklet indicated that 

you may be entitled to a railroad tax refund, 

please read this part of the booklet thoroughly. 

It will help you understand what a railroad tax 

refund is and when one can be paid. 

Section 15 – Definition of a Railroad Tax 

Refund 

If the railroad taxes the RRB receives are greater than the amount which will affect the annuity amount, the employee can receive a refund 

of the additional railroad taxes. Generally, the 

additional railroad taxes will be paid when the 

employee begins receiving a railroad retirement 

benefit. If the employee dies before receiving a 

refund, the additional railroad taxes are payable 

to the employee’s survivors. An application for 

a railroad tax refund must be filed by the second 

anniversary of the employee’s death. The two 

types of railroad tax refunds, excess and separation allowance, are described in the following 

sections. 

Section 16 – Excess Tax Refund 

If the employee had railroad employment and 

employment covered by the Social Security Act 

in the same year, both railroad retirement and 

social security taxes may have been deducted 

from the employee’s earnings. Excess taxes that 

were deducted from the employee’s earnings in 

the years between 1950 and 1974 can be refunded 

by the RRB. Excess taxes that were deducted for 

years after 1974 must be refunded by the Internal 

Revenue Service. 

Section 17 – Separation Allowance Tax 

Refund 

If the employee received a separation allowance 

or severance payment after 1984, it is possible the 

payment will not produce additional service credits. If additional service is not credited, the Tier 2 

payroll taxes that were withheld from the payment 

may be refunded. 

Section 18 – People Eligible to Receive a 

Railroad Tax Refund 

The railroad tax refund is paid to an employee’s 

survivors according to the following priorities: 

1	 The widow(er) of the employee who was living 

with the employee at the time of the employee’s death. If there is no qualified widow(er), 

the unpaid railroad tax refund can be paid to: 

2	 the employee’s children. If no children survive the employee, the unpaid railroad tax 

refund can be paid to: 

3	 the employee’s grandchildren. If no grandchildren survive the employee, the unpaid railroad tax refund can be paid to: 

4	 the employee’s parents. If no parents survive 

the employee, the unpaid railroad tax refund 

can be paid to: 

5	 the employee’s brothers and sisters. If no 

brothers and sisters survive the employee, the 

unpaid railroad tax refund can be paid to: 

6	 the employee’s estate. 

If there is more than one person in the category 

of people to whom the unpaid railroad tax refund 

is being paid, the unpaid railroad tax refund will 

be split equally among all the qualified people in 

that category. 

6 
 

 

 

 

Part V
 

Furnishing Proof To Support Your 

Application
 

Every application for railroad retirement benefits 

must be accompanied by documentary evidence 

that supports the claim for benefits. The sections 

in this part discuss the types of acceptable evidence. If you are unable to secure the necessary 

information, please contact the nearest field office 

of the Railroad Retirement Board (RRB). The 

people there will be glad to assist you. 

Section 19 – General Information 

Evidence submitted in support of an applicant’s 

claim should be: 

l	 an original document; or 

l	 a copy of a public record certified by the 

custodian of the record; or 

l	 a photocopy or transcript of either of the above. 

Facsimiled copies or documents which have been 

altered in any way do not qualify as original or 

certified copies. Therefore, they cannot be used as 

evidence. 

Section 20 – Proof of Death 

Proof of death is required with all claims for benefits. 

If the death occurred inside the United States, the 

best proof of death includes: 

l A certified copy of the death certificate. This 

can be secured from the Bureau of Vital 

Statistics or Department of Health for the city, 

county, or state in which the death occurred. 

l A signed statement of death by the funeral director on RRB Form G-273a or SSA’s 

Forms SSA-721 or SSA-2872. 

NOTE: This is not an acceptable proof of death

 if the applicant is a funeral director or

 a representative of a funeral home. 

l	 A copy of the coroner’s report of death. 

l	 The verdict of the coroner’s jury of the state 

or community where death occurred. 

A certified photocopy of any of the documents 

described above is acceptable. If you are unable 

to obtain any of these documents, contact the 

nearest field office of the RRB. The people there 

will be glad to assist you. 

If the death occurred outside the United States, 

the proof of death can include: 

l	 A report of death by a United States consul, or 

other agent of the State Department, bearing 

the signature and official seal. You can secure 

this report from the United States consulate or 

embassy. 

l	 A certified copy of the public record of death. 

l	 A signed statement of death by a funeral 

director. 

Section 21 – Proof of Marriage 

The best proof of a ceremonial marriage is the 

original marriage certificate. If you cannot locate 

your original certificate, the following proofs are 

acceptable: 

l	 A copy of a public record of the marriage 

certified by the custodian of the record. 

This record can be secured by contacting 

the Clerk of the Court in the city or county 

where the marriage license was obtained, or 

the Bureau of Vital Statistics of the state in 

which you were married. 

7 
 

 

 

 

l	 A copy of a religious record of the marriage certified by the custodian of the record. 

This record can be secured by contacting the 

church where the marriage took place or the 

clergy who performed the service.

NOTE: A marriage license is 	 NOT an accept-

 able proof of marriage. If no marriage

 ceremony took place, contact your local

 field office. 

Section 22 – Proof of Payment of Burial 

Expenses 

To prove the payment of all or any part of the 

burial expenses, you must either submit RRB 

Form G-273a or an itemized, receipted statement 

or bill from the funeral director and other persons furnishing goods and services. The receipt 

must identify the deceased person, be signed by the 

funeral director or other person to whom payment 

was made, and give all of the following information: 

l	 Total amount of all burial expenses. 

l	 Name of each person who paid the burial 

expenses. 

l	 Amount and date of each payment. 

l	 Amount of unpaid burial expenses. 

If more than one funeral home is involved, proof 

of payment of burial expenses must be furnished 

by each one. 

NOTE: If there are unpaid burial expenses, RRB 

Form G-273a must be submitted. 

Section 23 – Proof of Military Service 

Proof of military service may be a certificate 

of discharge or any official military record that 

shows the dates of service. If you cannot locate 

the military service record, contact your local 

field office for help. 

Creditable military service can be counted as if it 

were railroad service if the following conditions 

are met: 

l	 The employee performed creditable railroad 

service in the same or preceding year in which 

the military service began. 

l	 The military service was involuntary. 

Voluntary service is only creditable when such 

service was entered during a war period. Special 

rules may apply if the military service was from 

June 15, 1948, through December 15, 1950. 

Contact your local field office if this situation 

applies. 

If the military service cannot be counted as railroad service, it still might be countable as wage 

credits. The RRB will determine the most advantageous way to count it. 

Section 24 – Proof of Appointment as Legal 

Representative 

Evidence of appointment as legal representative 

is required of anyone filing an application for 

benefits on behalf of the employee’s estate. A 

legal representative can be the guardian, trustee, 

committee or conservator of an individual, or the 

administrator or executor of an estate. 

Proof of Court Appointment includes: 

l	 a certified copy of letters of appointment; or 

l	 a “short” certificate; or 

l	 a certified copy of the order of appointment; or 

l	 any official document issued by the clerk or 

other proper official of the appointing court. 

The document submitted must bear the court seal 

or the signature of the court clerk. If the court 

8 
 

 

 

papers of appointment were made more than one 

year before the application is filed, the certification 

must show that they are still in full force and effect. 

Section 25 – Proof of Relationship 

Proof of relationship must be given by each person applying for benefits as the child, parent, 

brother, sister, or grandchild of the former railroad employee. The best proof of relationship 

is a certified copy of the civil or religious birth 

record of the person filing for benefits showing 

the parents’ names. 

When the relationship involves a legally adopted child or the parent of a legally adopted child, 

the best proof is a certified copy of the decree or 

order of adoption. 

It may be necessary to submit more than one 

document to prove the relationship to the 

employee. The following situations are examples 

of when this may occur. 

l	 A stepchild must show he or she is the child of 

the person married to the employee. 

l	 A grandchild must show who his or her 

parents are and prove that his or her parent is 

related to the employee. 

l	 A brother or sister of the employee must furnish his or her birth record and the employee’s 

showing that they both have the same parents. 

l	 A stepparent must show that the person he or 

she is married to is the employee’s parent. 

Part VI
 

After You Apply For Your Benefits
 

Section 26 – Notice of Railroad Retirement 

Board’s Decision About Your Application 

Using the information on your application and 

proofs, the RRB will decide if you can be paid. 

If you cannot be paid, the RRB will send you a 

letter which explains: 

l	 why you cannot be paid; and 

l	 what you can do if you disagree with the reason 

you cannot be paid. 

If you can be paid, you will receive: 

l	 a letter which shows the amount of your 

payment and other information about your 

entitlement; and 

l	 a payment. 

Sometimes the RRB will not be able to make a 

decision on your application without some additional information. If so, you will be contacted by 

a representative of the RRB. You will be asked to 

send us the additional forms, proofs, or statements 

that are needed. 

Unless you receive a request for additional 

information, the RRB will notify you of the 

decision on your application in about 65 days. 

If you do not hear from us by the end of the 65 

days, please contact us so we can determine 

what is causing the delay. 

Section 27 – How Payments Are Made 

In most cases, RRB payments are deposited 

directly into the applicant’s checking or savings 

account at their financial institution. Therefore, 

when applying for a benefit, bring the following 

9 
 

 

 

 

information: your check book or a voided check; 

your bank statement; or the name, location, and 

telephone number of your financial institution. 

This will allow the field office contact representative to properly route your payment. 

Part VlI
 

Additional Forms You May Need
 

There are three forms which are sometimes needed 

in addition to the application. If, after reading the 

following sections, you think you need one of these 

forms and you did not receive the form with this 

booklet, please contact the nearest field office of 

the RRB. 

Section 28 – Form G-273a, Funeral 

Director’s Statement of Burial Charges 

If you are applying for the lump-sum death payment as the representative of a funeral home, or 

if there are unpaid funeral home expenses and 

you are applying to authorize the RRB to pay the 

funeral home, you must submit a Form G-273a. 

The Form G-273a must be completed and signed 

by the funeral home director. If more than one 

funeral home was involved in the employee’s 

burial, and each funeral home is keeping a separate bill, a Form G-273a must be secured from 

each funeral home. 

The Form G-273a can be used in any lumpsum death payment or unpaid employee annuity 

case instead of other proof of payment of burial 

expenses. However, it is required when there are 

unpaid funeral home expenses. 

Section 29 – Form G-126, Election to Receive 

a Residual Payment Instead of Future Monthly 

Insurance Benefits Based on Service Under the 

Railroad Retirement Act 

If you are the employee’s widow(er) or parent and 

you are not currently qualified to receive a monthly survivor annuity but will become qualified in 

the future, and you are applying for the residual lump-sum, you must complete Form G-126. 

By completing Form G-126, you are telling 

the RRB that you will give up all rights to 

future payment (that is, you will never receive 

a monthly survivor annuity based on the 

employee’s railroad work) in order to receive 

the residual lump-sum now. 

Section 30 – Form G-131, Authorization of 

Payment and Release of all Claims to a Death 

Benefit or Accrued Annuity Payment 

If you are eligible to receive a lump-sum death benefit 

or an annuity unpaid at death and your share does not 

exceed $500, you may complete Form G-131 instead 

of filing an application. Before filing this form, you 

will be notified of the approximate amount of your 

benefit. 

By completing this form, you are authorizing your 

share of the benefit to another eligible person and 

waiving your benefit. You are not required to waive 

your benefit or rights to which you may be entitled. If 

you desire not to waive your benefit, you should file 

an application with the Railroad Retirement Board. 

Like an application, Form G-131 must be filed no 

later than the second anniversary of the employee’s 

or annuitant’s death. 

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Nondiscrimination On The Basis Of Disability
 

Under Section 504 of the Rehabilitation Act of 1973 and Railroad Retirement 

Board (RRB) regulations, no qualified person may be discriminated against on the 

basis of disability. RRB programs and activities must be accessible to all qualified 

applicants and beneficiaries, including those who are vision- or hearing-impaired. 

Disabled persons needing assistance (including auxiliary aids or program information in accessible formats) should contact the nearest RRB office. Complaints 

of alleged discrimination by the RRB on the basis of disability must be filed within 90 days in writing to the Director of Administration, Railroad Retirement 

Board, 844 North Rush Street, Chicago, Illinois 60611-1275. Questions about 

individual rights under this regulation may be directed to the RRB’s Director of 

Equal Opportunity at the same address. 

Fraud, Waste, and Abuse Hotline 

The RRB’s Office of Inspector General established its Hotline as a public service. The Hotline 

provides individuals with a means to report or discuss any suspected misconduct relating to the 

RRB, its programs or employees. 

If you believe a doctor, hospital, or other health care provider is billing Medicare for services not 

provided or for unnecessary medical procedures or supplies; someone is illegally receiving RRB 

benefits; or you wish to report or discuss any other suspected misconduct relating to the RRB, its 

programs or employees, please contact the Office of Inspector General at: 

Toll-Free Hotline: 1-800-772-4258

 U.S. Mail: RRB-OIG Hotline Officer 

844 North Rush Street

 Chicago, Illinois 60611-1275 

Fax: 1-312-751-4342 

Email: hotline@oig.rrb.gov 

Please review the RRB’s email notice and Internet privacy policy at www.rrb.gov 

before submitting information online. 

Note: Please do not contact the Office of Inspector General’s Hotline with questions 

regarding benefit eligibility requirements, delayed payments or similar problems. 

These types of matters should be directed to an RRB office. 

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