Under CSRS, the surviving spouse of a federal employee who dies after having completed at least 18 months of service is eligible for an annuity, provided that the couple had been married for at least nine months or that the survivor is the parent of a child born of the marriage. The nine-month requirement is waived if the worker's death was accidental. A divorced spouse of a federal employee may be eligible for a survivor benefit if the employee elected a survivor annuity for the former spouse or under a state court decree of divorce, annulment, or separation. The survivor annuity under CSRS is 55% of the retirement benefit that the deceased employee had accrued at the time of death, but without any reduction for being under the age of 55. The annuity is guaranteed to be no smaller than 55% of the lesser of (1) 40% of the average of the employee's highest three consecutive years of pay or (2) the annuity that would result from projecting the employee's years of service to age 60. If an employee participating in FERS dies after having completed at least 18 months of service, but fewer than 10 years of service, his or her spouse is eligible for a lump-sum survivor benefit equal to one-half of the employee's annual basic pay plus a lump sum payment (approximately $31,768 in 2014). This benefit can be paid as a single lump-sum, or in equal installments over 36 months (with interest) at the option of the surviving spouse. If the employee had at least 10 years of service, the spouse receives a lump sum and an annuity equal to 50% of the retirement annuity that the deceased employee had earned at the time of his or her death. Survivor annuities under CSRS and FERS terminate if the surviving spouse remarries before the age of 55 (unless the marriage to the federal employee lasted at least 30 years). If the subsequent remarriage ends in death, divorce, or annulment, the annuity restarts in the same amount. Under CSRS, a monthly annuity is paid to the surviving children of a deceased employee, as long as they are under the age of 18 and not married, or under age 22 if still in school. A child survivor enrolled full-time in school and whose 22 nd birthday occurs before July 1 or after August 31 can continue to receive benefits while enrolled as a student through the following July 1. A surviving child is eligible for benefits regardless of age if he or she is incapable of self-support because of a physical or mental disability incurred before the age of 18. If a deceased federal employee is survived by a spouse or former spouse who is the biological or adoptive parent of the employee's surviving child(ren), each child receives the smallest of these three annual amounts: 60% of the employee's high-3 average pay, divided by the number of children, $6,024 (in 2014, indexed annually to the Consumer Price Index), or $18,072 (in 2014, also indexed to the CPI) divided by the number of children. In most cases, the benefit will be $6,024 per year (indexed to the CPI). If the deceased employee is not survived by a spouse or former spouse who is the biological or adoptive parent of the surviving child(ren), then each child receives the smallest of these amounts: 75% of the employee's high-3 average pay, divided by the number of children, $7,224 (in 2014, indexed annually to the Consumer Price Index), or $21,684 (in 2014, also indexed to the CPI) divided by the number of children. In most cases, the benefit will be $7,224. If a married couple dies, both of whom were federal employees covered by CSRS, each child is eligible for two survivor annuities. Children of deceased federal employees who were covered by FERS may be eligible for Social Security benefits, according to the laws governing that program. If the benefit that the children would have received under CSRS would have been greater than the Social Security benefit alone, FERS will pay a monthly benefit that in combination with Social Security will equal the CSRS benefit. In most cases, however, the Social Security benefit alone will exceed the benefit that would have been payable under CSRS. Nevertheless, because Social Security survivor benefits end when a child reaches the age of 18 (or 19 if the child is still in high school), FERS pays a benefit equal to a CSRS benefit for as long as the child is unmarried, under age 22, and enrolled full-time in post-secondary education. Widows, widowers, and unmarried dependent children under the age of 22 who survive a deceased federal employee who was enrolled in the Federal Employees' Health Benefits Program (FEHBP) may continue to participate in that program at the same cost as a federal employee if, prior to the employee's death, these individuals were covered as family members under the plan. If the employee's death resulted from an injury sustained in the performance of duty, the employee's surviving spouse and children are eligible for compensation equal to a percentage of the employee's monthly pay. This compensation is not payable concurrently with a survivor annuity under either CSRS or FERS. A survivor who is entitled to both an annuity under CSRS or FERS and to survivor compensation must elect one of the two benefits. The compensation payable to a surviving spouse if there are no children is equal to 50% of the deceased employee's final pay. If there are surviving children in addition to the spouse, the compensation is equal to 60% of pay if there is one child and 75% of pay if there are two or more children. If there are surviving children but no surviving spouse, the compensation is equal to 40% of pay for one child plus 15% of pay for each additional child, not to exceed 75% of pay. If an employee who was killed while performing his or her duty left no surviving spouse or children, compensation equal to 25% of pay may be paid to one parent if he or she was wholly dependent on the employee. Compensation of 20% of pay may be paid to each parent if both were wholly dependent on the employee. If the employee is survived by a spouse or children, then benefits are paid to the parents on a pro-rated basis so that the total does not exceed 75% of pay. If an employee who was killed while performing his or her duty left no surviving spouse, children, or dependent parents, compensation equal to 20% of pay may be paid to a brother, sister, grandparent, or grandchild who was wholly dependent on the employee. If more than one such person was dependent, compensation of 30% of pay may be paid and divided equally among them. If one or more were partly dependent on the employee, compensation equal to 10% of pay may be paid and divided equally among them. If the employee is survived by a spouse, children, or dependent parent, then benefits are paid to the brothers, sisters, grandparents, or grandchildren on a pro-rated basis so that the total does not exceed 75% of pay. The compensation for a surviving spouse is paid for life, unless he or she remarries before the age of 55. The compensation paid to a surviving child, brother, sister, or grandchild is paid until the individual marries, reaches age 18 (unless he or she is a full-time student), or if over age 18 and incapable of self-support, until the person is no longer incapable of self-support. The compensation paid to a parent or grandparent is paid for life, or until the individual marries or ceases to be dependent. The maximum monthly pay on which survivor compensation is based cannot exceed 75% of the maximum basic pay for level GS-15 of the general schedule. The government may pay this compensation as a lump-sum equal to the present value of all future payments if the monthly payment would be less than $50, if the beneficiary is about to become a nonresident of the United States, or if the Secretary of Labor deems it to be in the best interest of the beneficiary to do so. The surviving spouse or representative of an employee killed in the performance of his or her duty will be paid the sum of $200 as reimbursement for the costs of terminating the decedent's status as a federal employee and a sum not to exceed $800 for funeral and burial expenses. If the employee's death occurred away from home, the Federal Employees' Compensation Fund will pay the expenses related to transporting the decedent's body to his or her last place of residence. Section 651 of P.L. 104-208 authorizes payment of up to $10,000 to be made by the head of a federal agency at his or her discretion to the executor of the estate of a federal employee who dies as the result of an injury sustained while on active duty on or after August 2, 1990. The $200 payment for administrative expenses and the $800 payment for funeral expenses described above count against the $10,000 payment authorized by P.L. 104-208 . Married federal employees who retire under either CSRS or FERS automatically receive a joint and survivor annuity unless both husband and wife decline it in writing, in which case the worker will receive a single-life annuity . Under CSRS, if a worker receives a joint and survivor annuity, the annual benefit is reduced by an amount equal to 2.5% of the first $3,600 plus 10% of the annuity above that amount. In return for this reduction, the worker's spouse is entitled to a survivor annuity equal to 55% of the worker's full annuity before the reduction is taken into account.