Benefits Payable Upon the Death of a Former Federal Employee

A recent FEDZONE column entitled “Understanding the New FERS Rules for Deferred Retirements” discusses the retirement benefit payable to a former FERS employee who left federal service. This retirement benefit is in the form of a deferred FERS annuity. This column discusses the survivor benefits payable upon the death of a former FERS employee who dies prior to receiving their deferred FERS annuity.

A deceased former federal employee is an individual who was no longer on a federal agency’s employment rolls at the time of death and had not qualified for immediate retirement. In that case, under Civil Service Retirement System (CSRS) rules , the deceased employee’s retirement contributions to the CSRS Retirement and Disability fund are payable to named beneficiaries. These contributions were made via payroll deduction (approximately seven percent of a CSRS employee’s bi-weekly salary,  together with any of the deceased former employee  deposits for military service and deposits for temporary time) are payable in a lump sum payment to a named beneficiary) (see below,  “Lump-Sum Benefits – CSRS and FERS”). There is no monthly survivor annuity payable to a surviving spouse upon the death of a former employee covered under CSRS or CSRS Offset.

Monthly Survivor Annuity – Deceased Former FERS Employees Only

A monthly survivor FERS annuity may be payable to a surviving spouse of a former FERS employee under the following conditions: (1) The former FERS employee died with at least 10 years of creditable FERS service; five years of which must have been creditable FERS service;    (2) The spouse was married to the deceased former employee at the time of the deceased former employee’s separation from federal service; and (3) The spouse was married to the deceased former employee for a total period of at least nine months during the time the deceased former employee was in federal service, or the spouse was the parent of a child born of the marriage. This includes a child born posthumously or out of wedlock, if the partners later married.

Note: A spousal survivor annuity begins on the date the deceased former employee would have been eligible for an unreduced FERS annuity. This is the case unless the surviving spouse chooses to have it begin at a reduced rate on the day starting after the employee’s death. The date that the deceased former employee would have been eligible for an unreduced FERS annuity depends on how many years of creditable FERS service the deceased employee had when they left federal service, as shown in the following table:

Minimum Age/Minimum Years of Creditable Service to Qualify for Unreduced FERS Annuity

*Minimum Retirement Age (MRA) is determined by the former employee’s year of birth as shown in the following table:

The following example illustrates the beginning date of an unreduced FERS spousal survivor annuity:

Example 1. Frank was a married federal employee under FERS during the years 2008 through 2017 (nine years of creditable FERS service). He left federal service in December 2016 at age 51. In early 2024, Frank suddenly died at age 58. His widow Rachel is eligible for a FERS spousal survivor annuity. The earliest date that Rachel can receive an unreduced FERS spousal survivor annuity is September 2027, the month and year that Frank would have become 62.

Example 2.  Jean was a federal employee under FERS during the years 2002 through 2023 (21 years of creditable FERS service). She left federal service in January 2024 at age 56. Jean was married to Thomas. In early 2026, Jean suddenly died at age 58. Thomas is eligible for a FERS spousal survivor annuity. The earliest that Thomas can receive an unreduced FERS survivor annuity is March 2028, the month and year Jean would have become age 60.

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Instead of a FERS spousal survivor annuity, the eligible spouse can elect to receive a lump-sum payment of the retirement deductions remaining to the deceased former employee’s credit in the FERS Retirement and Disability fund. See below:  “Lump-Sum Benefit – CSRS and FERS”.

Note: No monthly benefits are payable to children of deceased former FERS employees if the death occurs after the former employee had separated from federal service before retirement.

Lump-Sum Benefit – CSRS and FERS

ployee who left federal service dies and there will be no survivor annuity payable based on the former employee’s death, then contributions the deceased employee made to the CSRS or to the FERS Retirement and Disability Fund plus any applicable interest, is payable to the following people under the order of precedence: (1) The beneficiary designated by the deceased former employee on Standard Form 3102 (which was signed and witnessed at the former employee’s employing agency prior to death); (2) The spouse of the deceased former employee; (3) Children of the deceased former employee, or descendants of deceased children; (4) Parents of the deceased former employee; (5) Court appointed executor or administrator of the deceased former employee’s estate; (6) Next of kin of the deceased former employee according to the laws in the deceased person’s state of domicile.

How Surviving Family Members Report the Death of a Former Federal Employee

To report the death of a former federal employee a surviving family member needs to do the following:

• Complete an online Report of Death Form: CSRS/CSRS Offset: www.opm.gov/forms/pdf_fill/sf2800.pdf
• FERS: www.opm.gov/forms/pdf_fill/sf3104.pdf and attach any other forms and/or evidence as the application or circumstances require.
• Attach a copy of the former employee’s death certificate and a copy of the certificate of the marriage to the widow or widower.

The completed Report of Death Form, former employee’s death certificate, and copy of the certificate of marriage is mailed to:

Office of Personnel Management

Retirement Operations Center

Attention: Survivor Processing Section

PO Box 45

Boyers, PA 16017-0045

After OPM has Received the Application for Survivor Death Benefits

Once OPM has received a complete application, the claim will be assigned to a specialist in the order in which it was received. Once the specialist has all documentation needed, they will process the claim accordingly.

Processing Time

OPM’s most recent (as of July 1, 2026) processing times for retirement-related and survivor benefit application type are listed below. The processing times are averages, which means that a surviving family member’s application for survivor benefits may take more or less time depending on the surviving family member’s individual circumstances.

*As of July 1,2026 (through the month of June 2026).

Edward A. Zurndorfer is a CERTIFIED FINANCIAL PLANNER™ professional, Chartered Life Underwriter, Chartered Financial Consultant, Chartered Federal Employee Benefits Consultant, Certified Employees Benefits Specialist and IRS Enrolled Agent in Silver Spring, MD. Tax planning, Federal employee benefits, retirement and insurance consulting services offered through EZ Accounting and Financial Services, and EZ Federal Benefits Seminars, located at 833 Bromley Street – Suite A, Silver Spring, MD 20902-3019 and telephone number 301-681-1652. Raymond James is not affiliated with and does not endorse the opinions or services of Edward A. Zurndorfer or EZ Accounting and Financial Services. The information has been obtained from sources considered to be reliable, but we do not guarantee that the foregoing material is accurate or complete. While we are familiar with the tax provisions of the issues presented herein, as Financial Advisors of RJFS, we are not qualified to render advice on tax or legal matters. You should discuss tax or legal matters with the appropriate professional.

Ed Zurndorfer, EA, ATA, CFP®, CLU®, ChFC®, CEBS®, ChFEBC℠: Federal Employee Benefits Expert

A former career Federal employee, Ed has published a staggering 1,200+ separate articles on Federal Benefits and Retirement!
Just “Google” his name, and you are likely to find a plethora of sites that contain his writings. Drawn to its mission to reach, teach
and serve Feds, Serving Those Who Serve is the only financial planning practice with which Ed has chosen to affiliate in over
20 years teaching. In addition to conducting Federal Benefits seminars for Serving Those Who Serve, you can find Ed’s
writings here on our blog in the FedZone, and on Fed-Soup, MyFederalRetirement, FederalNews Radio and NITP.

He is a member of the Maryland Society of Accountants, the National Association of Enrolled Agents, the International Society of Certified Employee Benefits Specialists, the Financial Planning Association, the National Association of Health Underwriters,
and the Society of Financial Service Professionals. Since 1999, Ed has taught many thousands of Federal employees about
their benefits, in person and at Federal agencies all over the country. Ed is a true national treasure.

Edward A. Zurndorfer is a CERTIFIED FINANCIAL PLANNER™ professional, Chartered Life Underwriter, Chartered Financial Consultant, Chartered Federal Employee Benefits Consultant, Certified Employees Benefits Specialist and IRS Enrolled Agent in Silver Spring, MD. Tax planning, Federal employee benefits, retirement and insurance consulting services offered through EZ Accounting and Financial Services, and EZ Federal Benefits Seminars, located at 833 Bromley Street – Suite A, Silver Spring, MD 20902-3019 and telephone number 301-681-1652. Raymond James is not affiliated with and does not endorse the opinions or services of Edward A. Zurndorfer or EZ Accounting and Financial Services. The information has been obtained from sources considered to be reliable, but we do not guarantee that the foregoing material is accurate or complete. While we are familiar with the tax provisions of the issues presented herein, as Financial Advisors of RJFS, we are not qualified to render advice on tax or legal matters. You should discuss tax or legal matters with the appropriate professional.