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Fillable Printable SF 3104B

Fillable Printable SF 3104B

SF 3104B

SF 3104B

Form approved:
OMB No. 3206-0172
Documentation and Elections in Support of
Federal Employees
Retirement System
Application for Death Benefits when
Deceased was an Employee at the Time of Death
Federal Employees Retirement System
Includes Information, Instructions and Necessary Forms
Information for Agency
This package should be completed if the deceased was an employee under the Federal Employees Retirement System (FERS) at the time
of death. All applicable forms in the package should be submitted to the Office of Personnel Management (OPM) with the survivor's
application, Application for Death Benefits, SF 3104.
Information for Applicant
This package contains the forms that you and the employing agency of the deceased will need in order to complete your Application for
Death Benefits, SF 3104, under FERS. It should be completed only if the deceased was a Federal employee at the time of death. All
applicable forms in this package should be submitted to the employing agency of the deceased, along with your Application for
Death Benefits, SF 3104. The agency will forward the application to OPM.
Section 1: Certified Summary of Federal Service
To be completed by the employing agency personnel office of the deceased with applicant's signature
certifying that information is complete.
Section 2: Basic Employee Death Benefit
To be completed by the employing agency personnel office of the deceased.
Section 3: Health Benefits Election
To be completed by the employing agency personnel office of the deceased and the applicant, if appropriate.
Section 4: Information and Elections Regarding Post-1956 Military Service
To be completed by applicant, if appropriate.
Section 5: Rollover Option Information and Death Benefit Payment Election Form
To be completed by the surviving spouse or surviving former spouse, if appropriate.
Section 6: Agency Information and Certification
To be completed by the employing agency personnel and payroll offices of the deceased.
Privacy Act Statement
Solicitation of this information is authorized by the Federal Employees Retirement law (Chapter 84, title 5, U.S. Code), the Federal Employees' Group Life Insurance
law (Chapter 87, title 5, U.S. Code), the Federal Employees Health Benefits law (Chapter 89, title 5, U.S. Code) and the Unemployment Compensation Amendments of
1992 (Public Law 102-318). The information you furnish will be used to identify records properly associated with your application for Federal benefits, to obtain
additional information if necessary, to determine and allow present or future benefits, to maintain a uniquely identifiable claim file and to properly tax your benefits. The
information may be shared and is subject to verification, via paper, electronic media, or through the use of computer matching programs, with national, state, local or
other charitable or social security administrative agencies in order to determine benefits under their programs, to obtain information necessary for determination or
continuation of benefits under this program or to report income for tax purposes. It may also be shared and verified, as noted above, with law enforcement agencies when
they are investigating a violation or potential violation of civil or criminal law. Section 7701 of title 31, U.S. Code requires that any person doing business with the
Federal government furnish a Social Security Number or tax identification number. The Government may use your number in collecting and reporting amounts that you
owe the Government. Failure to furnish the requested information may delay or prevent action on your application, or may result in Federal income tax withholding from
your benefit and may result in a rollover-eligible payment being made directly to you.
Public Burden Statement
We estimate this form takes an average of 60 minutes per response to complete. Send comments regarding our estimate or any other aspect of this form,
including suggestions for reducing completion time, to the Office of Personnel Management (OPM), Retirement Services Publications Team (3206-0172), Washington,
DC 20415-3430. Completed application forms should not be sent to this address. The OMB Number, 3206-0172 is currently valid. OPM may not collect this
information, and you are not required to respond, unless this number is displayed.
Office of Personnel Management
CSRS/FERS Handbook for Personnel
NSN 7540-01-351-9169
Standard Form 3104B
and Payroll Offices
Previous editions are not usable.
1
3104-302
Revised
April 2012
Section 1 - Certified Summary of Federal Service
Agency Instructions
A certified copy of this form must accompany an Application for Death Benefits, SF 3104 for a deceased employee if a survivor annuity
or a spousal lump sum death benefit appears to be payable.
Part A - Identification
1. Name of employee (last, first, middle initial) 3. Date of birth (mm/dd/yyyy) 4. Social Security Number
2. List all other names used (maiden name, AKA, spelling variants) 5. Other birth dates used 6. Military serial number
7. Service computation date for retirement purposes
8. Did employee elect to transfer to the Federal Employees
Retirement System (FERS)?
No Yes, give effective date of election _______________
Part B - Verified Service History Documented in Official Personnel Records
Appointment, Separation, or
Federal Agency orName of Retirement
Remarks and Non-Creditable
Conversion Dates for Civilian and
Military Service Branch System*
Time**
Active Honorable Military Service
* Give details of creditable civilian service not subject to retirement deductions in Part C.
** In Remarks, show if Civil Service Retirement System (CSRS) service on or after January 1, 1984, is "regular" CSRS or CSRS offset. If service was performed on a
When Actually Employed (WAE) or intermittent basis, show the number of hours worked in Remarks. If the service was part time, give the part time tour worked.
Standard Form 3104B
Previous editions are not usable.
2
Revised April 2012
Part C - Detail of Federal Civilian Service Not Subject to
Contributory Retirement System
Detail below (1) any period of Federal civilian service subject to only Federal Insurance Contribution Act (FICA) deductions and (2) any other Federal
civilian service not subject to a Federal employee (or D.C. government) retirement system. If total basic salary earned for any such period of service is
known, a summary entry may be entered on the right hand side below. Otherwise, show each change affecting basic salary during the period of service.
Service which was not subject to Federal Employees Retirement System (FERS) or Civil Service Retirement System (CSRS) deductions is creditable
only as specifically allowed by law.
Nature of action
(Appt, pro, res,
etc.)
Effective date
(mm/dd/yyyy)
Basic
salary rate
Salary basis
(per annum, per hour, when
actually employed [WAE],
etc. Show part time tour,
if applicable.)
Leave
without pay
If Basic Salary Actually Earned is
Available, Make Summary Entry Below
From
(mm/dd/yyyy)
To
(mm/dd/yyyy)
Total
earned
Part D - Agency Certification
I certify that the information on this form accurately reflects verified information contained in official personnel and/or payroll records in
the custody of this agency.
Signature of authorized agency personnel official Date (mm/dd/yyyy) Agency name and address (including ZIP code)
Official title
Telephone no. (including area code)
( )
Fax no. (including area code)
( )
E-mail address (if applicable)
Part E - Applicant's Certification
To the best of my knowledge, the service listed above is complete.
The employee had additional service. (If you claim the employee had additional service, attach a signed statement giving dates,
position title and location of employment, including agency, bureau and division. Claimed service cannot be credited for survivor
benefit purposes until it has been verified, including unverified service listed on Statement of Prior Federal Service, SF 144, or
similar affidavit.)
Note: If the employee performed Federal civilian service subject only to Social Security deductions (Federal Insurance Compensa-
tion Act [FICA]) or not subject to retirement deductions, be sure that the agency has correctly completed Part C above.
Signature (do not print) Date (mm/dd/yyyy)
3
Standard Form 3104B
Previous editions are not usable.
Revised April 2012
Section 2 - Basic Employee Death Benefit (BEDB)
Agency Instructions
Method of Payment of BEDB - The surviving spouse of an employee who dies in service is entitled to the BEDB if:
a. the employee completed at least 18 months of civilian service, and
b. the surviving spouse was married to the employee for an aggregate of at least 9 months.
The 9-month marriage requirement does not apply if the surviving spouse is the natural parent of the employee's child (including a
posthumous child or one born out of wedlock), or if the employee's death was accidental.
The amount of the BEDB is $15,000 (increased by Civil Service Retirement System [CSRS] Cost of Living Adjustments [COLAs]), plus
50% of the employee's final annual rate of pay (or average salary, if higher). The $15,000 portion has been increased as follows:
For Death On
or After
Percentage of
Increase
New Amount
12-01-1987 4.2% $15,630.00
12-01-1988 4.0% $16,255.20
12-01-1989 4.7% $17,019.19
12-01-1990 5.4% $17,938.23
12-01-1991 3.7% $18,601.94
12-01-1992 3.0% $19,160.00
03-01-1994 2.6% $19,658.16
For Death On
or After
Percentage of
Increase
New Amount
03-01-1996 2.6% $20,734.01
12-01-1996 2.9% $21,335.30
12-01-1997 2.1% $21,783.34
12-01-1998 1.3% $22,066.52 12-01-2011 3.6% $30,792.98
12-01-2000 3.5% $23,409.82
12-01-2001 2.6% $24,018.48
03-01-1995 2.8% $20,208.59
12-01-2002 1.4% $24,354.74
12-01-2003 2.1% $24,866.19
12-01-2004 2.7% $25,537.58
12-01-2005 4.1% $26,584.62
12-01-2006 3.3% $27,461.91
12-01-2007 2.3% $28,093.53
12-01-2008 5.8% $29,722.95
12-01-2009
No COLA $29,722.95*
12-01-2010 No COLA $29,722.95*
12-01-1999 2.5% $22,618.18
*BEDB did not increase on 12/01/2009 or 12/01/2010 since no CSRS COLA was payable.
For deaths occurring on or after 12-01-2012, the amounts will be further increased by any future CSRS COLAs.
For a part-time (regularly scheduled) employee, the final annual rate of pay is the basic pay, at the rate in effect immediately before the
employee's death, that is applicable to the employee's tour of duty (or, if higher, the hours in a basic pay status) in the 52-week work year
immediately preceding the end of the last pay period the employee was in a pay status. For example, a part-time employee who, at the time
of his/her death, was being paid at the annual rate of $30,000, but whose tour of duty was 20 hours a week, would have a final annual pay
rate of $15,000 for purposes of the BEDB. However, if the same employee actually earned basic pay during 1144 hours (averaging 22 hours
per week) in the 52-week work year, the final annual rate of basic pay would be $16,500 (22/40 x $30,000). If this employee were paid on
an hourly basis at $14.00 per hour, the final annual rate of basic pay would be $16,016 (1144 hours x $14.00).
To determine the final annual pay rate of an intermittent (not regularly scheduled) employee, the employee's final hourly rate of pay is
multiplied by the number of hours he or she worked at basic pay rates (up to full time) in the 52-week work year immediately preceding
the end of the last pay period the employee was in a pay status.
Note: The Basic Employee Death Benefit (BEDB) is payable (in whole or in part) to a former spouse if a qualifying court order is on file
at the Office of Personnel Management (OPM), and the former spouse was married to the employee for an aggregate of at least 9 months.
Elections That the Survivor Must Make - The surviving spouse must elect whether to receive the Basic Employee Death Benefit
(BEDB) in a lump sum or in 36 monthly installments. To make an election, he or she should complete Part 1 of the Death Benefit Payment
Election Form (on page 15) in Section 5 of this forms package. The employing agency needs to enter the amount payable on the following
page, so the survivor has the information necessary to make this election. To determine the amount of a monthly installment, multiply the
total amount of the lump-sum benefit by .0301643. (The factor for computing the installments is specified in 5 CFR 843.309 and may be
adjusted periodically. Check the regulations for the current factor before computing the amount of the monthly installment payments.)
If the surviving spouse is eligible to receive the BEDB, he/she will also need to complete the election concerning the rollover option in Part
2 of the Death Benefit Payment Election Form (on page 15), found in Section 5 of this forms package. The BEDB is subject to special
provisions of the law which allow recipients to roll over all or part of the benefit into an Individual Retirement Arrangement (IRA) or
eligible employer plan, whether paid as a one-time lump sum or in 36-installments.
Please advise the applicant to read the information in Section 5 carefully, before making these elections.
Standard Form 3104B
Previous editions are not usable.
4
Revised April 2012
Applicant Information
If the widow(er) of a Federal employee was married to a Federal employee for at least 9 months and the Federal employee had at least
18 months of creditable civilian service, the widow(er) is entitled to a Basic Employee Death Benefit (BEDB) equal to:
50 percent of the employee's final salary (or average salary, if higher) ......................... _________________________
Plus
$15,000 (increased by Civil Service Retirement System [CSRS]
Cost of Living Adjustments [COLAs]) .......................................................................... _________________________
$
If you wish, you can choose to receive it in 36 monthly installments of $______________ instead of a single lump sum. Note that the
total amount paid in installments will be slightly higher than the single lump sum because interest is paid on the installments to give you
an amount approximately equal (because of inflation) to the single lump sum. After installments have begun, you can ask the Office of
Personnel Management (OPM) to stop the monthly payments, and pay you the remaining amount of the benefit in a single lump sum
(your request must be made in writing). However, no interest will be paid on the remaining benefit after the date of the last installment.
In other words, the balance paid will not equal the sum of the remaining installments.
The benefit due in your case is............................................................................................. _________________________
You have two decisions to make -
1.You must make your choice about the method of payment of the BEDB (lump sum or 36 installments) in Part 1 of the
Death Benefit Payment Election Form (on page 15), found in Section 5 of this forms package.
2.You must make an election to either have all or a part of any eligible benefit paid directly to you or rolled over into an
Individual Retirement Arrangement (IRA) or eligible employer plan, in Part 2 of the Death Benefit Payment Election Form
(on page 15), found in Section 5 of this forms package. It is very important that you read the information in Section 5, because
it explains this option.
Please note:
In the case of part-time and intermittent employees, the benefit is prorated.
If the employee had a former spouse who has on file at OPM a qualifying court order that awards some or all of the BEDB to the
former spouse, your benefit cannot exceed the difference between the amount shown above and the portion of that benefit payable
to the former spouse. OPM will notify you if your benefit will be less than the one shown for this reason.
If the employee had service for which no retirement deductions were withheld and a deposit must be made to meet the minimum
service requirement for a death benefit, that deposit will be withheld from your BEDB before any amount is payable.
Standard Form 3104B
5
Revised April 2012
0.00
Section 3 - Health Benefits Election
Agency Instructions
If the surviving spouse of a deceased employee is not eligible for monthly survivor annuity benefits (because the employee had less than
10 years of creditable service), he or she can still elect to continue health benefits coverage, provided:
a.the surviving spouse is eligible for the Basic Employee Death Benefit described in Section 2, and
b.the employee was enrolled under the Federal Employees Health Benefits (FEHB) program with self-and-family coverage at the
time of death.
If the surviving spouse elects to continue health benefits coverage, he or she must pay the premiums directly to the National Finance
Center (NFC), since there is no monthly survivor annuity from which to withhold the premiums. The Office of Personnel Management
(OPM) will consider withholding premiums from the Basic Employee Death Benefit if the survivor elects to receive the payment in 36
monthly installments. (See Section 2.) To make the election whether or not to continue coverage, the spouse must complete the election
below.
When the surviving spouse is eligible for and elects to continue health benefits coverage, the personnel office must (1) forward file copies
of all Employee Health Benefits Election Form, SF 2809's and Notice of Change in Health Benefits Enrollment, SF 2810's to OPM; (2)
attach any medical determinations made for continued coverage of disabled children; and (3) forward to OPM with the Individual
Retirement Record (IRR), SF 3100, all copies of Designation of Beneficiary, SF 3102 on file, Application for Death Benefits, SF 3104,
all applicable forms in Documentation and Elections in Support of Application for Death Benefits when Deceased was an Employee at
the Time of Death, SF 3104B and related documents.
Employing agency must check one of the following:
1. Surviving spouse needs to complete the election below because the employee had at least 18 months of civilian
service, but less than 10 years of total creditable service, and the surviving spouse meets the requirements for
continuation of FEHB coverage. (Count all creditable civilian and military service.)
2. Section not applicable because employee had more than 10 years of creditable civilian and military service. This 10 years
included at least 18 months of civilian service.
3. Section not applicable because employee was not enrolled in a self-and-family plan or not enrolled for health benefits.
Applicant Instructions
If item 1, above, is checked, surviving spouse must make the election described below:
If you are not entitled to a monthly survivor annuity benefit (your spouse had less than 10 years of creditable service), but your spouse
had at least 18 months of civilian service and was enrolled in a self-and-family plan at death, you may still be eligible to continue the
health benefits enrollment. You must make payments on a monthly basis to cover the cost of your premiums. If you want to continue this
coverage, OPM will send you instructions for making payments according to your election. Indicate your choice below.
I elect to continue my spouse's health benefits enrollment. I will make payments to cover the cost of this
enrollment after I receive instructions on how to do so. I realize that I must pay the premium on or before
the first day of each month for coverage during the preceding month. I understand that if my payment is not
received by the due date, my enrollment may be terminated with no right to reenroll.
I elect not to continue my spouse's health benefits enrollment. I realize that this election cannot be changed at a
later date.
Signature Date (mm/dd/yyyy)
Standard Form 3104B
Previous editions are not usable.
6
Revised April 2012
Section 4 - Information and Elections Regarding Post-1956 Military Service
This section should be completed if:
The deceased was an employee at the time of death and performed active duty military service after
December 31, 1956; and
A deposit to pay for such service was not completed with the deceased person's employing agency prior to
his/her death; and
The deceased is survived by a spouse or former spouse eligible to receive a Federal Employees Retirement System (FERS)
survivor annuity.
or
The deceased was receiving military retired pay and is survived by a spouse or former spouse eligible to receive
a FERS survivor annuity.
Information About Credit for Post-1956 Military Service for the Survivor of a Deceased FERS Employee
Because your decision about completing the deposit for or including the deceased employee's military service in the survivor annuity
computation may affect your rights under FERS, you need to be aware of the following information.
A.If the Deceased Employee Qualified for a Civil Service Retirement System (CSRS) Component (a portion of a FERS
annuity payable that is computed under CSRS rules)
1.If the military service was performed before the deceased employee was covered by FERS, you will receive
credit for the military service in the CSRS component of the FERS benefit in accordance with the following:
a.If the deceased was first employed in a position under CSRS before October 1, 1982:
(1) If you qualify at the deceased employee's death, for Social Security survivor benefits based on his/her
military service, you have the option of either making the deposit so that the post-1956 military service will be
included in the survivor annuity computation or not making the deposit and excluding the post-1956 military
service from the survivor annuity computation.
(2) If you will qualify at a future date for Social Security benefits based on the deceased person's service, post-
1956 military service will be included in the computation of your survivor annuity until you become eligible (or
would upon application be eligible) for Social Security survivor benefits. You have the option of either making
the deposit now and avoiding a reduction in your FERS survivor annuity, or not making the deposit and
having your annuity adjusted to exclude post-1956 military service when you become eligible for Social
Security survivor benefits based on the deceased person's service.
Note:Eligibility for Social Security benefits. A survivor of a deceased employee may be eligible for Social Security
survivor benefits if the employee was "fully insured" and the survivor is (a) the parent of an eligible child, (b)
age 50 or over and disabled, (c) age 60 or over, or (d) a divorced spouse age 62 or over. For information about
your present or future eligibility for Social Security survivor benefits, contact the Social Security Administration. If
you become ineligible for Social Security benefits based on the deceased employee's service (e.g., by becoming
eligible for Social Security benefits based on your own earnings which exceed the survivor benefits), you should
contact the Office of Personnel Management (OPM). You may be eligible to have the military service restored to the
survivor annuity computation.
b.If the deceased was first employed in a position under CSRS after September 30, 1982, you must make
the deposit for post-1956 military service in order to receive credit for the service.
2.If the military service was performed after the deceased was covered by FERS, you will receive credit for the
military service according to the rule stated in paragraph B for FERS employees.
B.If the Deceased Employee did not Qualify for a CSRS Component in a FERS Benefit, you will not receive
credit for the post-1956 military service for any purpose (including the ten years of service needed for entitlement to
survivor annuity) unless the deposit is paid.
Standard Form 3104B
Previous editions are not usable.
7
Revised April 2012
C.Effect of Military Retired Pay on Creditability of Military Service Regardless of When the Deceased
Was First Employed
1.If, at the time of death, the employee was receiving military retired or retainer pay that was awarded because of a
service-connected disability incurred either in combat with an enemy of the United States or caused by an
instrumentality of war and incurred in the line of duty during a period of war, or awarded under the reserve retiree
provisions (chapter 1223, title 10, U.S. Code, formerly chapter 67, title 10, U.S. Code), you will receive credit for the
military service subject to the provisions for military deposit for post-1956 military service.
2.If, at the time of death, the employee was receiving military retired or retainer pay that was not awarded under
either of the two exceptions noted in C.1. above, you will also receive credit for the military service subject to the
provisions for military deposit for post-1956 military service. However, there will be a difference in the computation
as described below.
a.If you qualify for benefits under this provision, and the deceased employee arranged for you to receive a survivor benefit
from the military, the military survivor benefit will not be affected by your eligibility to receive a Federal Employees
Retirement System (FERS) survivor benefit, but it will be necessary for the Office of Personnel Management (OPM) to
reduce your FERS survivor annuity by an amount equal to the survivor benefit you will receive from the military. The
amount deducted from your FERS survivor benefit will never reduce it below the amount of the FERS survivor benefit
based on the deceased employee's civilian service alone, however.
b.If you feel that it is not to your advantage to include the military service in the computation of the FERS survivor
benefit, you may send OPM your written election not to include the military service in your FERS survivor
annuity computation now. (See Part C of the "Survivor's Military Service Election" form on page 10.)
D.Other Information about Deposit for Military Service
1.The amount of the deposit is 7 percent of military basic pay (plus interest, if any) if the deceased employee
transferred to FERS but his/her military service will be credited under CSRS rules. (See A.1. on page 7.)
2.The amount of the deposit if the deceased employee's military service will be credited under FERS rules (see B. on page 7.)
is:
3% of military basic pay (plus interest, if any) for service performed through 12/31/98;
3.25% of military basic pay (plus interest, if any) for service performed from 1/1/99 through 12/31/99;
3.4% of military basic pay (plus interest, if any) for service performed from 1/1/00 through 12/31/00; and
3% of military basic pay (plus interest, if any) for service performed from 1/1/01 to the present.
3.If the deposit is made, the post-1956 military service will be credited under both the Federal Employees
Retirement System and the Social Security System, if it is otherwise creditable.
E.
If You Elect to Pay the Deposit
1.If you do not have sufficient documentation of the deceased employee's military basic pay earnings for the
employing agency to determine the amount due, the agency will tell you how to obtain an estimate of earnings from
the branch of military service in which the deceased served.
2.Payment should be made to the agency as soon as possible. The agency will continue processing your application
for death benefits while you are waiting to receive an estimate of military earnings from the military service. If you
have not made the deposit before the agency sends the application to OPM, the agency will tell OPM that you plan
to pay the deposit.
3.In order to credit your deposit, OPM must receive documentation of your payment from the agency before your
application is completely processed.
4.If you elect to pay the deposit, but later decide not to do so, promptly notify the employing agency and OPM in
writing so that final processing of your application for survivor benefits can take place.
Standard Form 3104B
8
Revised April 2012
Survivor's Military Service Election
Deceased Employee Covered by the Federal Employees Retirement System (FERS)
3. Social Security Number 2. Date of birth (mm/dd/yyyy)1. Deceased employee's name (last, first, middle initial)
Part A. To be completed by employing agency before survivor
completes elections in Parts B and C.
4. Was a deposit account opened for the employee?
Yes, give information requested below No
Period of military service
Amount due (with interest)
$
Balance due
$
From (mm/dd/yyyy) To (mm/dd/yyyy)
5. Agency records indicate that the above named employee had post-1956 military service for which deposit has not been
completed. Records also show that the employee--
Date election should be received by (mm/dd/yyyy)
(30 days from date form is given to applicant)
7. Agency personnel office address to which form should be returned
First employed under CSRS before October 1, 1982; or
First employed under CSRS on or after October 1, 1982.
Qualified for a Civil Service Retirement System (CSRS) component in a FERS benefit and performed military service before
being covered by FERS and was--
Qualified for a CSRS component in a FERS benefit and performed military service after being covered by FERS.
Did not qualify for a CSRS component in a FERS benefit.
Part B. Deposit Election (To be completed by survivor.)
6. Name of agency representative to contact for information (last, first, middle initial) Telephone number & area code
( )
Our records indicate that you might be eligible for a survivor annuity. You have the right to make a deposit for the deceased employee's
post-1956 military service. Your decision may affect your rights under FERS. Read "Information About Credit for Post-1956 Military
Service for the Survivor of a Deceased FERS Employee" on page 7, carefully to be sure you understand the consequences of including
the military service or of not making the deposit. Then make your election, sign and date the form, and return two copies to the
employing office shown in item 7 above.
If you decide to pay the deposit, the employing agency of the deceased employee will provide you with the necessary information.
Payment must be made in a lump sum to the employing agency of the deceased employee before the Office of Personnel Management
(OPM) completes the processing of your application.
I have read this information concerning my right to make a lump sum deposit to the employing agency of the deceased employee for
post-1956 military service. (Note: An election to make a deposit may be changed at any time before the deposit is actually paid to the
agency.)
I elect to make (or complete) the deposit to the employing agency of the deceased employee for the post-1956 military
service. I understand that this deposit must be paid to the agency in a lump sum within 30 days after the agency notifies
me of the amount due.
I elect not to make (or complete) the deposit for post-1956 military service. I understand this decision may not
be changed at a later date.
9
Standard Form 3104B
Previous editions are not usable.
Revised April 2012
Part C. Election to Exclude Military Service from the Annuity (To be completed by
survivor of deceased employee who was in receipt of military retired pay at time of death.)
If the deceased employee received military retired or retainer pay that was not (1) awarded because of a service-connected disability
incurred either in combat with an enemy of the United States or caused by an instrumentality of war and incurred in the line of duty
during a period of war, or (2) awarded under reserve retiree provisions (chapter 1223, title 10, U.S. Code, formerly chapter 67, title 10,
U.S. Code), you will receive credit toward your Federal Employees Retirement System (FERS) survivor benefit for the military service
subject to the rules for post-1956 military deposits. However, if you do receive credit for military service (including any pre-1957
military service), your FERS survivor benefit must be reduced by the amount of any military survivor benefits payable to you. In some
instances, it may not be advantageous to receive a survivor benefit including the military service in the computation.
In order to compute your survivor annuity benefits, we need to know if you are eligible for military survivor benefits. If you are eligible
to receive military survivor benefits, we need to know if you want to exclude the deceased person's military service from the
computation of your FERS survivor benefit.
Are you entitled to receive military survivor benefits?
No Yes
and attach documentation, if available.
$
Specify monthly amount (if known),
Credit for military service will be included in the computation of your FERS survivor annuity benefit unless you elect below to exclude it.
Date (mm/dd/yyyy)
Part D. Signature
Signature
Do not use my deceased spouse's (former spouse's) military service in determining my FERS survivor annuity.
Standard Form 3104B
10
Revised April 2012
Section 5 - Rollover Option Information for Lump Sum
Benefits Payable to a Surviving Spouse or Surviving Former Spouse
Please read the following information carefully, along with the information that the employing agency of the deceased has provided in
Section 2, page 4 (Basic Employee Death Benefit [BEDB]). You will need to make some important elections regarding the payment of your
benefits, based on this information.
Some lump sum death benefits payable to a surviving spouse or a former spouse (who is named under a court order that properly
apportions benefits under the Federal Employees Retirement System [FERS] law) can be rolled over into a traditional Individual Retirement
Arrangement (IRA), a Roth IRA or an eligible employer plan. Lump sums that can be rolled over are:
1. The BEDB, whether paid in a lump sum or in 36 installments.
2. Employee contributions, excess retirement deductions and/or voluntary contributions, and any interest payable on these amounts.
The entire BEDB is taxable. Any interest payable on refunded employee contributions, excess retirement deductions and voluntary
contributions is also taxable. The actual refunded employee contributions, excess retirement deductions and voluntary contributions are not
taxable amounts and are referred to as non-taxable or after-tax amounts.
If the total lump sum payable to you is $200 or more, you can ask the Office of Personnel Management (OPM) to pay all or part of it to
your IRA or eligible employer plan as a direct rollover. If you roll over the funds to a traditional IRA or eligible employer plan, you will
not be taxed on any taxable amount rolled over until you take the money out of the IRA or employer plan. If you roll over the funds to a
Roth IRA, you cannot postpone taxation of the taxable portion.
To avoid the 20 percent tax withholding on taxable lump sums over $200, you must elect for OPM to pay them to your traditional IRA
account or eligible employer plan. While the check would be made payable to your IRA or plan, at your instruction, we will send the
payment directly to your account or to you for deposit into your account. You must specifically state the amount you want rolled over by
electing "all" or a smaller amount on the enclosed election form.
If you elect to roll over less than "all" of any taxable lump sum(s) payable to you, you must elect to roll over at least $500. OPM will not
roll over a partial amount of less than $500. If your total taxable amount is less than $500, you can only elect to roll over "all."
You can elect to personally be paid all or part of any taxable lump sum, however, OPM is required to withhold for Federal income tax 20
percent of the taxable amount that is not rolled over.
If you elect not to roll over all or part of any taxable lump sum, we will withhold 20 percent of the benefit we pay to you for transmittal to
the Internal Revenue Service. You have the option to personally roll over any taxable lump sum that is paid to you to your IRA or eligible
employer retirement plan within 60 days after you receive it. If you decide to do this, and you roll over the funds to a traditional IRA or
employer plan, you do not credit the money as taxable income until it is withdrawn from your IRA or plan. You cannot postpone taxation of
amounts rolled into a Roth IRA.
If your total lump sum is less than $200, OPM will not withhold any amount for Federal income tax on the payment. Although we will
not roll over amounts of less than $200 to an IRA or eligible employer plan, you can personally deposit any lump sum into an IRA or
eligible employer plan as a direct rollover within 60 days after you receive it. The taxable portion of the lump sum is taxable in the
year it is received unless it is deposited into a traditional IRA or eligible employer plan.
Extra Information for Recipients of the BEDB Who Elect Payment in Monthly Installments
All of the BEDB, when paid in a lump sum or monthly installments, is taxable. If you elect to roll over part of each monthly installment into
an IRA or eligible employer plan, the monthly amount rolled over to each IRA or plan must be equal to at least $500. You may change your
election regarding this rollover at any time in the future while still receiving BEDB installments. You must write to us at the time you want to
change your election. Your election will take effect with the monthly benefit payable at the time the request is received. You cannot take a
partial payment of the lump sum now and receive the remainder in installments.
While receiving BEDB installments you can elect to:
stop payments to an IRA or eligible employer plan.
change the financial institution that will administer your direct
begin payments to an IRA or eligible employer plan.
rollover payments.
change the amount rolled over to the IRA or eligible
stop installment payments and receive the remainder as a lump sum.
employer plan.
Tax Information
Please refer to the attached notice regarding Federal income tax. If you have further questions specifically about the taxability of these
benefits, you should contact a qualified tax advisor or the Internal Revenue Service (IRS). This is the only income tax information available
from OPM on the subject.
If you decide to roll over a non-taxable payment to an IRA, you are responsible for keeping track of the taxable and non-taxable amounts in
the IRA. If you roll over a non-taxable payment to an eligible employer plan, the plan must certify that it is willing to accept the payment in
a trustee to trustee transfer and to separately account for taxable and non-taxable portions of the rollover.
Please note that if you receive a taxable benefit in addition to any lump sum payable to you (such as a monthly survivor annuity or benefits
for a surviving child), the 20 percent withholding rules do not apply to taxable benefits not eligible for rollover. In those cases, you may
elect not to have tax withholding apply to those payments by calling OPM on 1-888-767-6738. You can also write to us at: U.S. Office of
Personnel Management, Federal Employees Retirement System, P.O. Box 45, Boyers, PA 16017-0045.
Standard Form 3104B
Previous editions are not usable.
11
Revised April 2012
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