|
|
|
All of the benefit information below has been complied by COPS, a support group for police survivors.
Rev.01/04
INTRODUCTION
Line-of-duty death is a possibility that police families must prepare for. The ability of survivors
to cope with line-of-duty death is directly affected by the department’s reaction to the tragedy
and the knowledge the family has concerning their rights and benefits.
The purpose of this booklet is to provide police families and agencies with general information
about benefits to families in the event of a line-of-duty death. This booklet is not a legal
document nor is it intended to serve as a legal interpretation of existing statues. In fact,
information on the death benefits listed may have been changed through legislation or contract
negotiations without our knowledge. This document is for information only.
Concerns of Police Survivors, Inc. does not warrant that all or any benefits will be awarded to
survivors who apply. Survivors may use the information contained herein to verify with local
agencies and offices that they are receiving all benefits to which they are entitled or may
investigate whether they are entitled to benefits listed in this reference booklet.
The compilation of benefits information for the 50 states, the District of Columbia, and Puerto
Rico occurred over a five-year period, utilizing hundreds of reference sources. Concerns of
Police Survivors, Inc. would sincerely appreciate knowing of any errors or updates in this
document. Send documentation of corrected or most current information to Concerns of Police
Survivors, P.O. Box 3199, Camdenton, MO 65020.
This project was supported by Grant Number 94-PS-DX-0001 awarded by the Bureau of Justice
Assistance, Office of Justice Programs, U.S. Department of Justice.
An acknowledgment of appreciation to members of the COPS staff who took part in this
tedious compilation process, with special thanks to COPS Staffer Terrie Soper Merritt, and a
special thank-you to Mr. Fred Tredy, Los Angeles Police Protective League, for getting this
project off on the right foot.
2
Rev. 01/04
FOREWORD
LINE OF DUTY DEATH BENEFITS
This book is the compilation of information about death benefits available to surviving families
of law enforcement officers who were killed in the line of duty.
Information within deals with the major death benefits available from the federal and state
government levels. Therefore, you are advised to check with your local government (city and
county) agencies, retirement programs, unions and private organizations and associations (both
local and state) for benefits that may be available to surviving spouses and dependents of law
enforcement officers.
General information on benefits is reported in this booklet; some legislation is too detailed to
print. Therefore, there may be exceptions or restrictions on payment of these benefits that are
not included in the printout. We may also be unaware of recent changes in state statutes. So
we strongly suggest you check with appropriate state agencies for exceptions or changes to the
state benefits listed.
Handling your legal and financial affairs is a personal matter. We might, however, suggest the
following:
(1) Consult legal assistance.
(2) Consult financial planning assistance.
You may also want to:
(1) Have a current will.
(2) Review the named beneficiary in your life, health, and accident insurance policies
on a regular basis.
(3) Keep your insurance papers, your will and other important papers in a secure
place, such as a safety deposit box.
(4) Leave specific final instructions for interring your remains.
We cannot "over-stress" the importance of having a current will. Our experience in working
with surviving families has shown the difficulties encountered when one dies without a will.
Further, we encourage you to review the named beneficiary in your life, health, and accident
insurance policies on a regular basis. Keep your insurance papers, your will and other
important papers in a secure place, such as a safety deposit box.
Concerns of Police Survivors, Inc. would like to express our sincere thanks to everyone who
forwarded the necessary information from their state to help make this booklet possible. A
special thanks to Fred Tredy of the Los Angeles Protective League for his expert advice. We
have attempted to put this information together in a readable format.
Information on state laws on wills is reproduced with permission from the MARTINDALE
HUBBELL LEGAL DIRECTORY, 1993 Reed Elsevier, Inc.
3
Rev. 01/04
TABLE OF CONTENTS
FEDERAL BENEFITS ............................................................................................................................................. 4
PUBLIC SAFETY OFFICERS' BENEFITS ACT (P.S.O.B.) ............................................................................... 4
EFFECTIVE DATES........................................................................................................................................ 4
Death Benefits: .............................................................................................................................................. 4
Disability Benefits:........................................................................................................................................ 5
ELIGIBLE PUBLIC SAFETY OFFICERS ....................................................................................................... 5
PUBLIC AGENCY........................................................................................................................................... 5
ELIGIBLE SURVIVORS ................................................................................................................................. 5
LIMITATIONS AND EXCLUSIONS............................................................................................................... 6
No benefit can be paid:.................................................................................................................................. 6
REDUCTION OF BENEFITS ........................................................................................................................... 7
INTERIM PAYMENT...................................................................................................................................... 7
ATTACHMENT TAX EXEMPTION ............................................................................................................... 7
ATTORNEY FEES........................................................................................................................................... 7
FILING A CLAIM............................................................................................................................................ 8
HEALTH INSURANCE-.......................................................................................................................................... 8
YOUR RIGHTS UNDER COBRA........................................................................................................................... 8
PUBLIC SAFETY OFFICERS' EDUCATIONAL ASSISTANCE PROGRAM....................................................... 9
FEDERAL WORKERS' COMPENSATION BENEFITS FOR NON-FEDERAL LAW ENFORCEMENT
OFFICERS .............................................................................................................................................................. 10
SOCIAL SECURITY BENEFITS ........................................................................................................................... 11
APPLYING FOR BENEFITS......................................................................................................................... 11
SURVIVOR BENEFITS................................................................................................................................. 11
ONE-TIME DEATH BENEFIT....................................................................................................................... 12
VETERAN'S BENEFITS........................................................................................................................................ 13
DEATH PENSION ......................................................................................................................................... 13
FUNERAL EXPENSES.................................................................................................................................. 13
NATIONAL SERVICE LIFE INSURANCE................................................................................................... 13
SGLI (Servicemen 's Group Life Insurance) .................................................................................................... 13
VGLI (Veterans' Group Life Insurance)........................................................................................................... 13
INTERMENT OR BURIAL PLOT ALLOWANCE........................................................................................ 14
PERSONAL LIFE INSURANCE ............................................................................................................................ 15
SURVIVOR LEGAL CONCERNS......................................................................................................................... 16
TAXES............................................................................................................................................................ 16
WILLS AND ESTATES ................................................................................................................................. 16
SUPPORT ORGANIZATIONS.............................................................................................................................. 17
CONCERNS OF POLICE SURVIVORS, INC................................................................................................ 17
"C.O.P.S. Kids" ........................................................................................................................................... 17
COPS SCHOLARSHIPS............................................................................................................................. 18
NATIONAL POLICE SURVIVORS' CONFERENCE................................................................................ 19
OTHER SUPPORT GROUPS ................................................................................................................................ 19
PARENTS OF MURDERED CHILDREN (POMC) ....................................................................................... 19
THE COMPASSIONATE FRIENDS, INC. .................................................................................................... 19
MOTHERS AGAINST DRUNK DRIVING (MADD).................................................................................... 20
NATIONAL ORGANIZATION FOR VICTIM ASSISTANCE...................................................................... 20
NATIONAL VICTIM CENTER...................................................................................................................... 20
ASSOCIATION OF DEATH EDUCATION AND COUNSELING............................................................... 20
THE INTERNATIONAL CRITICAL INCIDENT STRESS FOUNDATION................................................ 20
FEDERAL BUREAU OF INVESTIGATION................................................................................................. 20
AMERICAN ASSOCIATION OF RETIRED PERSONS............................................................................... 20
THE ON-SITE ACADEMY............................................................................................................................ 20
OTHER ORGANIZATIONS.......................................................................................................................... 21
SOCIAL AND FRATERNAL ORGANIZATIONS......................................................................................... 21
NRA DEATH BENEFIT......................................................................................................................................... 22
CREDIT CARD TRAVELERS INSURANCE........................................................................................................ 22
FEDERAL VICTIM/WITNESS NOTIFICATION PROGRAM............................................................................. 22
YOUR STATE BENEFITS FOLLOW PAGE 23.
4
Rev. 01/04
FEDERAL BENEFITS
PUBLIC SAFETY OFFICERS' BENEFITS ACT
(P.S.O.B.)
The PSOB Act provides a benefit to the eligible survivors of a public safety officer whose death
is the direct and proximate result of a traumatic injury sustained in the line of duty. The Act
also provides the same benefit to a public safety officer who has been permanently and totally
disabled as the direct result of a catastrophic personal injury sustained in the line of duty. The
injury must permanently prevent the officer from performing any gainful work. (Benefit has
been approved for quadriplegics and people existing in a comatose state).
The benefit is adjusted at the beginning of each fiscal year. As of October 1, 2003, the benefit is
$267,494.
EFFECTIVE DATES
Death Benefits:
State and local law enforcement officers and fire fighters are covered for injuries sustained on
or after September 29, 1976. Federal law enforcement officers and fire fighters are covered for
injuries sustained on or after October 12, 1984. Members of public federal, state and local
rescue squads and ambulance crews are covered for injuries sustained on or after October 15,
1986. Chaplains are covered effective September 11, 2001.
Hometown Heroes Survivors Benefits Act of 2003 (HHA), signed into law December 15,
2003, amends the PSOB Act. If a public safety officer dies as a direct and proximate result of a
heart attack or stroke, that officer shall be presumed to have died as the direct and proximate
result of a personal injury sustained in the line of duty if:
1. that officer, while on duty –
a. engaged in a situation, and such engagement involved non-routine stressful or
strenous physical law enforcement, fire suppression, rescue, hazardous material
response, emergency medical services, prison security, disaster relief, or other
emergency response activity*; or,
b. participated in a training exercise, and such participation involved non-routine
stressful or strenous physical activity*;
2. that officer died as a result of a heart attack or stroke suffered –
a. while engaging or participating in such activity as described above,
b. while still on that duty after so engaging or participating in such an activity, or
c. not later than 24 hours after so engaging or participating in such an actifity; and
3. such presumption is not overcome by competent medical evidence to the contrary.
5
Rev. 01/04
*Non routine stressful or strenous physical activities exclude actions of a clerical,
administrative, or non-manual nature.
The HHA provision covers deaths only occurring on or after December 15, 2003. The
HHA is not retroactive, and therefore it does not apply to deaths occurring before the
aforementioned date.
Disability Benefits:
Federal, state and local law enforcement officers, fire fighters and members of public rescue
squads and ambulance crews are covered for injuries on or after November 29, 1990.
ELIGIBLE PUBLIC SAFETY OFFICERS
A public safety officer is a person serving a public agency in an official capacity, with or
without compensation, as a law enforcement officer, fire fighter or member of a public rescue
squad or ambulance crew. Law enforcement officers include but are not limited to police,
corrections, probation, parole, chaplains, and judicial officers. Volunteer fire fighters and
members of volunteer rescue squads and ambulance crews are covered if they are officially
recognized or designated members of legally organized volunteer fire, rescue or ambulance
departments.
A public safety officer's death or total and permanent disability must result from injuries
sustained in the line of duty. "Line of duty" means any action that the public safety officer is
authorized or obligated to perform by law, rule, regulation or condition of employment or
service. If law enforcement, fire suppression, rescue or ambulance service is not a person's
primary function, then, to be covered by the Act, that person must be engaged in his or her
authorized law enforcement, fire suppression, rescue or ambulance duties when the fatal or
disabling injury is sustained.
PUBLIC AGENCY
"Public agency" means the United States, any state of the United States, the District of
Columbia, the Commonwealth of Puerto Rico, and any territory or possession of the United
States, or any unit of local government, combination of such states or units, or any department,
agency, or instrumentality of any of the foregoing.
ELIGIBLE SURVIVORS
Once the U.S. Department of Justice approves a claim for death benefits, the benefit will be
paid in a lump sum as follows:
(1) if there is no surviving child of such officer, to the surviving spouse of such officer;
6
Rev. 01/04
(2) if there is a surviving child or children and a surviving spouse, one-half to the
surviving child or children of such officer in equal shares and one-half to the surviving
spouse;
(3) if there is no surviving spouse, to the child or children of such officer in equal
shares;
(4) if there is no surviving spouse or surviving child, to the individual designated by
such officer as beneficiary under such officer’s most recently executed life insurance
policy, provided that such individual survived such officer; or**
(5) if none of the above, to the parent or parents of such officer in equal shares.
** Beneficiaries to receive the Public Safety Officers’ Benefits death payment for line-of-duty death were changed
by the “Mychal Judge Police and Fire Chaplains Public Safety Officer’s Benefit Act of 2002”, enacted as Public
Law No. 107-196 on June 24, 2002. Live-in situations and/or same sex partners will be eligible for the PSOB
benefit if the most-recent life insurance policy lists them as beneficiary. Live-ins and same sex partners who are
listed as beneficiary on the most-recent life insurance policy will receive the benefit before surviving parents of the
officer. If the officer is divorced, has not remarried and has no eligible children, the former spouse could receive
the benefit if she is still listed as a beneficiary on paperwork the officer failed to revise. If the officer is divorced,
has not remarried but has had a live-in partner for 7 years, the former spouse could receive the benefit if she is still
listed as a beneficiary on the most-recent life insurance policy. IT CANNOT BE STRESSED ENOUGH HOW
IMPORTANT IT IS TO KEEP YOUR LIFE INSURANCE BENEFICIARY INFORMATION UP-TO-DATE
Public safety officers cannot name their own beneficiaries under the Act. Under the Act,
"child" means any natural, illegitimate, adopted, or posthumous child or stepchild of a deceased
public safety officer who is:
18 years of age or younger.
19 through 22 years of age, who has not completed four years of education beyond
high school, and who is pursuing a full time course of study or training.
19 years of age or over and incapable of self support because of a physical or mental
disability.
LIMITATIONS AND EXCLUSIONS
No benefit can be paid:
(1) If the death or permanent and total disability was caused by the intentional misconduct
of the public safety officer or by such officer's intention to bring about his or her own
death or permanent and total disability.
(2) If the public safety officer was voluntarily intoxicated at the time of death or
permanent and total disability.
(3) If the public safety officer was performing his or her duties in a grossly negligent
manner at the time of death or permanent and total disability.
7
Rev. 01/04
(4) To a claimant whose actions were a substantial contributing factor to the death of the
public safety officer.
(5) To military law enforcement officers or to any of their survivors. (See Effective Dates
on Page 1 to determine eligibility of fire fighters, rescue squads, ambulance crews,and
their survivors.) Deaths or permanent and total disabilities resulting from stress and
strain, occupational illness, or chronic, progressive or congenital disease such as heart
or pulmonary disease, are not covered by the Act, unless there is a traumatic injury
which is a substantial factor in the death or permanent and total disability. Medical
proof of the traumatic injury, such as a blood test for carbon monoxide, may be
essential for coverage in such cases.
REDUCTION OF BENEFITS
State and local benefits should not be reduced by benefits received under PSOB statute. The
PSOB benefit is not reduced by any benefit that may be received at the state or local level (Rose
vs. Arkansas). The benefit is reduced by certain payments made under the District of Columbia
Code and may reduce benefits under Section 8191 of the Federal Employees' Compensation
Act.
INTERIM PAYMENT
When the U.S. Department of Justice determines upon showing of need and prior to taking final
action that a death benefit will probably be paid, an interim benefit payment not exceeding
$3,000 may be made to the eligible survivor(s).
ATTACHMENT TAX EXEMPTION
The act ensures that the benefit will not be subject to execution or attachment by creditors.
The Internal Revenue Service has ruled that the benefit is not subject to federal income tax
(Revenue Ruling No. 77-235, IRB 1977-28) or to federal estate tax (Revenue Ruling
No.79397).
ATTORNEY FEES
The Public Safety Officer's Benefits Act of 1976, Public Law 94430 (PSOB), authorizes the
Department of Justice (DOJ) to prescribe the maximum fee that a representative may charge a
claimant for services rendered in connection with any claim before the Bureau. Con tracts for a
stipulated fee and contingent fee arrangements are especially prohibited by the PSOB
regulations, 28 C.F.R. 32.22 (b). DOJ assumes no responsibility for payment.
8
Rev. 01/04
FILING A CLAIM
Eligible survivors or disability claimants may file claims directly with the U.S. Department of
Justice, or may instead file through the public safety agency served. Normally, the public safety
agency provides the information that enables the U.S. Department of Justice to determine
whether the circumstances of the death or permanent and total disability entitle a claimant to a
benefit payment. The public safety agency prepares a Report of Public Officer's Death or
Permanent and Total Disability to accompany the survivors' or disabled public officer's
claims. The U.S. Department of Justice will make the final determination on whether and to
whom a benefit should be paid. To expedite initiation and payment of a claim, telephone the
PSOB staff at (888) 744-6513 or write to: Public Safety Officers' Benefits Program, Bureau
of Justice Assistance, 810 7th Street NW, Washington, DC 20531, Fax: (202) 307-3373.
HEALTH INSURANCE-
YOUR RIGHTS UNDER COBRA
A federal law known as COBRA (short for the Consolidated Omnibus Budget Reconciliation
Act of 1985) guarantees that the employer of the deceased officer must make available to the
surviving spouse and their dependent children the same type of health insurance as was
provided prior to the officer’s death. Coverage is available for up to 36 months and must be
paid by the surviving insured. There is no provision in the law for the employer to pay for the
health insurance.
COBRA eligibility also extends to workers in state and local government, as well as to workers
classified as independent contractors. However, the law grants an exemption to the District of
Columbia, federal employees, certain church-related organizations and firms employing fewer
than 20 people. The IRS has said that employers must figure part-time workers into their
employee total to determine if they can claim exemption. Employers with self-funded health
plans (generally large corporations) are exempt from state regulation of their plans. Employers
that are exempt from federal law because of the number of employees may fall under a state
law, sometimes known as “mini-COBRA” that grants broader rights in determining eligibility
for coverage. Check with your state insurance department to find out if you are entitled to
continued health-care coverage under a state COBRA plan.
Remember that the deceased officer and the survivors must have actually been covered under
an employee health plan at the time of the death to be eligible for COBRA.
Coverage offered under COBRA must be identical to the coverage prior to the death.
However, employers CAN offer to let the survivors drop such non-core benefits as dental and
vision care to reduce the premium cost. Additionally, if the employer changes its health
insurance plant for its current employees, survivors who elected coverage under COBRA will
9
Rev. 01/04
receive the benefits of the new plan. If the COBRA recipient relocates out of the COBRA health
plan’s coverage area, COBRA benefits will be lost as the employer is not required to offer a
plan in the new area. Premiums under COBRA can be increased only if the cost of the health
plan increases for everyone at the workplace and the plan must allow that the premiums can
be paid on a monthly basis.
To begin COBRA, the employer must notify the health plan administrator within 30 days after
the employee’s death. The plan administrator then has 14 days to contact the survivor to
explain and offer the COBRA coverage. The decision whether or not to buy COBRA must be
made within 60 days of this notification. COBRA coverage will be retroactive to the day that
benefits ceased because of the death provided the premiums are paid. If COBRA is elected, the
first premium must be paid within 45 days. Successive payments are due according to health
plan requirements, but COBRA rules allow a 30-day grace period after each due date for
payment.
The US Department of Labor has jurisdiction over issues involving notification of privatesector
employees about COBRA coverage. Employers who fail to comply with notification
rules face fines of up to $110 for every day that no notice is sent after the deadline.
PUBLIC SAFETY OFFICERS' EDUCATIONAL
ASSISTANCE PROGRAM
The 104th Congress of the United States enacted the Federal Law Enforcement Dependents
Assistance (FLEDA) Act in 1996 which sets forth the guidelines for educational assistance to
the dependents of Federal law enforcement officials who are killed or disabled in the
performance of their duties. Congress and the President amended the Act in 1998 to provide
educational assistance to spouses and children of police, fire, and emergency public safety
officers killed in the line of duty, thus creating the Public Safety Officers' Educational
Assistance (PSOEA) Program. The PSOEA Program also makes assistance available to spouses
and children of public safety officers permanently and totally disabled by catastrophic injuries
sustained in the line of duty. This program is administered by the Public Safety Officers’
Benefits Program, Bureau of Justice Assistance, 810 7th Street NW, Washington, DC
20531, telephone (888) 744-6513, fax (202) 616-0314, www.ojp.usdoj.gov/BJA.
Program Benefits
The PSOEA Program provides an educational assistance allowance to eligible survivors of
public safety officers whose deaths or permanent and total disabilities are the direct and
proximate result of a traumatic injury sustained in the line of duty.
10
Rev. 01/04
PSOEA benefits may be used solely to defray educational expenses, including tuition, room and
board, books, supplies, and education-related fees. The allowance is $485 per month for fulltime
students, $365 for three-quarter-time students, $242 for half-time students, and $121 for
less-than-half-time. The amount of assistance is subject to change consistent with the current
computation of educational assistance allowance set forth in the Title IV of the Higher
Education Act, Section 3532 of Title 38, United States Code. The PSOEA benefit will be
reduced by benefits received from Federal, State, and local governmental sources, scholarships
and tuition waivers from Federal, State or local governmental institutions, including state
school systems. However, deductions will not be made for grants, scholarships, or tuition
waivers from private educational systems, private organizations, or non-profit groups.
Program Effective Dates
Effective dates were amended in 2000. Under the PSOEA Program, police, fire, and emergency
public safety officers are covered for line-of-duty deaths or permanent and totally disabling
injuries that occurred on or after January, 1978. The FLEDA Act makes program benefits
available retroactively to families of federal law enforcement officers killed in the line of duty
on or after January 1978.
Eligibility for Benefits
The PSOEA Program stipulates that PSOEA benefits are to be provided directly to dependents
who attend a program of education at an eligible educational institution and are the spouses or
children of federal, police, fire, and emergency public safety officers whose deaths or
permanent and total disabilities are covered by the Public Safety Officers' Benefits (PSOB)
Program. Public safety officers' children are no longer eligible for assistance, however, after
their 27th birthday, absent a finding by the Attorney General of extraordinary circumstances.
Assistance under the PSOEA Program is available for 45 months of full-time education or
training or for a proportional period of time for a part-time program.
FEDERAL WORKERS' COMPENSATION
BENEFITS FOR NON-FEDERAL LAW
ENFORCEMENT OFFICERS
Under certain conditions, benefits may be provided to a non-Federal law enforcement officer
killed in the line of duty as determined by the U.S. Department of Labor. Essentially, these
benefits are provided if a state or local law enforcement officer is killed while engaged in the
apprehension or attempted apprehension of a person who has committed a crime against the
United States or who is being sought by a law enforcement authority of the United States. The
benefit also is extended to those killed while engaged in the lawful prevention or lawful attempt
to prevent the commission of a crime against the United States. Further, the program
11
Rev. 01/04
encompasses those engaged in protecting or guarding a person held for the commission of a
crime against the United States or as a material witness. The law enforcement agency MUST
initiate the claim. Contact (toll-free) 866-999-3322 for the district office responsible for your
state, or visit http://www.dol.gov/esa/contacts/owcp/fecacont.htm.
SOCIAL SECURITY BENEFITS
To locate your nearest Social Security office, look for the address and telephone number in the
telephone directory under "Social Security Administration" or "U.S. Government".
APPLYING FOR BENEFITS
Before you can receive benefits, a claim must be filed with a Social Security office. Generally,
application can be made by telephone, mail, or in person. The people at Social Security will tell
you what documents you will need to provide for the type of benefit you are claiming. A
portion of your Social Security benefits will be subject to income tax if (1) your adjusted gross
income plus (2) tax-exempt interest plus (3) one-half of your Social Security benefits exceeds
$25,000*.
The portion of your benefits that is taxable will depend on whether your income exceeds
$34,000*.
A. If your income exceeds $25,000* but not $34,000*, the taxable portion of your
benefits will be the lesser of:
One-half of your benefits, or
One-half of the difference between your income and $25,000*.
B. If your income exceeds $34,000*, the taxable portion of your benefits will be
the lesser of:
85% of the difference between your income and $34,000*, plus (1) the taxable
portion calculated in "A" (above) or (2) one-half the difference between
$25,000* and $34,000*, whichever is the lesser; or
85% of your Social Security benefits.
*These were the figures used in calculating taxable income in the tax year ended 12/31/95 and
are subject to change each year. Refer to the current-year tax laws.
SURVIVOR BENEFITS
12
Rev. 01/04
Monthly survivor benefits are available to the following beneficiaries if you are insured by
Social Security when you die (regardless of your age):
Surviving spouse at age 60 or over (50 if disabled), or at any age if caring for your
child(ren) (under 16 or disabled) who is entitled to benefits;
Unmarried children under 18 (or 19 if still in high school), and those age 18 and over
who became disabled before age 22 and remain disabled;
Dependent parents age 62 or older;
Surviving divorced spouse (1) at age 60 or over (50 if disabled) who was married to
you for 10 years and who is not eligible for an equal or higher personal benefit, or (2)
at any age if caring for a child (under 16 or disabled) who is entitled to benefits on
your record.
Each surviving dependent is entitled to a percentage of your PIA (Primary Insurance
Allowance), subject to the Family Maximum Benefit. (Your PIA is the amount you would have
received if you had lived to retire at full retirement age or, if you had already retired at that age,
the amount you were receiving.) Note that benefits of surviving spouses (including those that
are disabled or divorced) are reduced if begun before full retirement age. Eligibility for a
government pension may also affect their benefits.
If your surviving spouse remarries before reaching age 60 (or 50, if disabled), (s)he will not be
eligible for benefits on your record unless the subsequent marriage ends. After reaching age 60
(or age 50, if disabled), a surviving spouse or a surviving divorced spouse married to an insured
worker for 10 years may remarry without losing entitlement to benefits.
Children's benefits are not affected by the remarriage of their mother or father, even though
their stepparent adopts them and contributes to their support. Nor will adoption of a surviving
child by any other person cause the child's benefits to stop.
Children's benefits stop when they marry or reach age 18, or 19 if still in high school. When
the last surviving child marries or reaches the age of 16, the mother's or father's benefits also
stop, but a surviving spouse or an eligible divorced spouse of a fully insured person can pick up
again with a surviving spouse's benefits upon reaching age 60 (50 if disabled). As with retired
workers, Social Security payments to a surviving dependent are reduced if the dependent works
and earns more than the earnings limit for the year. However, work by a parent does not affect
the benefits of surviving children under that parent's care.
ONE-TIME DEATH BENEFIT
In addition to the monthly benefits survivors receive, the deceased worker's eligible spouse is
entitled to a one-time death payment of $255. If there is no such spouse, this payment can be
made only to a child entitled to survivors' benefits.
13
Rev. 01/04
Social Security benefits are based on earned credits you or your spouse received while
employed. The number of credits you will need will vary with the type of benefit. For more
information or to apply for benefits, call or visit Social Security. It's easiest to call Social
Security's toll free telephone number. The number is 1-800-772-1213. You can speak to a
representative 7 a.m. to 7 p.m. each business day.
The Social Security Administration treats all calls confidentially --- whether they're made to the
toll free number or to one of the local offices.
VETERAN'S BENEFITS
Many law enforcement officers are veterans of the U.S. Armed Forces and a number of
survivor's benefits are available to the spouse and children of a deceased veteran. Included in
these benefits are:
DEATH PENSION
Payable to low-income widows and children of wartime veterans who have died of causes not
related to their military service.
FUNERAL EXPENSES
The VA will pay up to $300 towards many veterans' funeral expenses, plus $150 for interment
or burial plot. (Additional information on this $150 benefit is listed below). Most funeral
directors will assist in filling with the VA for reimbursement of funeral expenses. File VA
Form 21-530.
NATIONAL SERVICE LIFE INSURANCE
If covered under this program you will need the following papers to file a claim:
1. Certified copy of death certificate
2. Certified copy of widow/widower's birth certificate.
3. Form VA 29-4125 obtainable from the Veterans Administration
SGLI (Servicemen 's Group Life Insurance)
VGLI (Veterans' Group Life Insurance)
SGLI was established in September, 1965, to provide group insurance coverage for members on
active duty in the uniformed services. Coverage has been extended to Ready Reservists,
Retired Reservists, members of the National Guard, ROTC members while engaged in
authorized training and service academy personnel. Initially maximum coverage was for
14
Rev. 01/04
$10,000. Subsequent legislation increased maximum insurance coverage to $200,000, if the
maximum coverage was opted for.
VGLI was established in August, 1974, to provide for the conversion of SGLI to 5-year
nonrenewable term insurance. The program provides for the replacement SGLI with VGLI in
an amount equal to or less than the amount of SGLI the member had in force at separation from
service. Application and payment for VGLI must be made to the OSGLI (Office of
Servicemen's Group Life Insurance) within 120 days following separation. If application is
not made within 120 days, you can submit it within 1 year from the date SGLI coverage
terminated but you must be in acceptable health.
The SGLI-VGLI program is supervised by VA and administered by OSGLI. For more
information contact any VA office or OSGLI at 213 Washington Street, Newark, New
Jersey 07102.
INTERMENT OR BURIAL PLOT ALLOWANCE
The VA will pay a $150 plot or interment allowance if the requirements for the basic allowance
are met or the veteran was discharged from active duty because of disability incurred or
aggravated in line of duty and is not buried in a cemetery that is under U.S. jurisdiction. The
plot allowance is NOT payable if the veteran is buried in a national cemetery.
An American Flag is available to drape the casket of a veteran who was discharged under
conditions other than dishonorable. After the funeral service, the flag may be given to the next
of kin or a close associate of the deceased. Flags are issued at any VA regional office, VA
national cemetery and most local post offices.
Headstones and Markers - The VA provides headstones and markers for unmarked graves of
veterans and eligible dependents anywhere in the world. Flat bronze, flat granite and upright
marble types are available to mark the grave of a veteran or dependent in the style consistent
with existing monuments at the place of burial.
Survivor's benefits are not paid automatically and claims must normally be filed with the VA
within two years of the veteran's death.
Members of Veterans of Foreign Wars (V.F.W.) are provided with a $2,500 accidental policy.
Take a copy of the death certificate to the office at the local VFW and they will assist in filling
out the paperwork for payment.
Families in the eastern half of the United States should send their insurance claim to the VA
Center, 5000 Wissahickon Avenue, Philadelphia, PA, 19101. Families in the western half of
the nation should send their insurance claim to the VA Center, Fort Snelling, St. Paul, MN
55111.
15
Rev. 01/04
For information or help in applying for veteran's benefits, write, call, or visit a veteran's benefit
counselor at the nearest VA regional office or VA hospital listed in the telephone directory
under U.S. Government. If there is no listing in your local area, call the VA nationwide tollfree
number 800-827-1000. The hearing impaired can call 800-829-4833.
PERSONAL LIFE INSURANCE
Normally life insurance companies require only two forms to establish proof of a claim:
1) A Statement of claim, and
2) A death certificate or attending physician's statement.
The claimant's certificate must be completed by the person legally entitled to receive the
proceeds who must state in what capacity he or she makes the claim - named beneficiary,
assignee, executor, administrator, guardian, or trustee. Claimant will have to supply the
company with the following:
1. Policy
2. Full name and address of deceased
3. Decedent's occupation and date last worked.
4. Decedent's date and place of birth.
5. Date, place, and cause of death.
6. Claimant's name, age, address, and Social Security number.
To expedite handling of insurance claims, contact should be made with your local insurance
agent or home office. If the decedent was a participant in the former FBI Agents Social
Security insurance program, contact should be made with the office of that Social Security in
New York to obtain benefits due under the program.
If the deceased was a member of any union, service organization, business association,
fraternal organization, automobile club, etc., the group should be contacted for information
regarding insurance or other benefits available to survivors.
Contact the deceased's place of employment regarding group life insurance coverage, pension
fund contributions, credit union insurance and other benefits. Check particularly the
deceased's hospital and surgical coverage to determine if widow and the dependents are still
eligible for benefits.
It is noted that a beneficiary of an insurance policy has several options for receiving the
payment: lump sum, life annuity or periodic payments. Insurance proceeds are not generally
taxable nor are they considered income to the beneficiary.
16
Rev. 01/04
SURVIVOR LEGAL CONCERNS
TAXES
Providing specific and acceptable service in this area is difficult at best. Assistance can be
provided by competent tax attorneys or accountants.
The Taxpayer Relief Act of 1997 and as amended in 2001 by Public Law 107-15 allows
that survivor benefits paid after December 31, 2001, regardless of when the officer was killed,
can be excluded from gross income when calculating Federal income taxes. Again, seek advice
from a competent tax attorney or accountant.
WILLS AND ESTATES
Perhaps it is important to describe several of the provisions that are applicable to Wills and
Estates.
(1) Community Property Laws - are State laws that provide for the joint ownership of
property when acquired during the marriage. It does not matter whether the property was
acquired by both parties together or one party singularly, it is still Community Property,
unless, of course, one spouse disclaimed an interest in the property by a proper deed.
The effect of this law makes it impossible for one spouse to will away the other spouse's
interest in any property. The states having Community Property Laws are as follows: Arizona,
Nevada, California, New Mexico, Idaho, Texas, Louisiana, and Washington (state).
(2) Curtesy Laws - Curtesy Laws were adopted by certain States to provide the
husband with the legal right to use one-third or more of t he deceased wife's real
property for as long as he lives, even if the property w as sold to a third party, provided
of course that the husband did not sign the deed to the property when it was sold. Not
all states have Curtesy Laws, but those that do are listed as follows: Delaware, District
of Columbia, Hawaii, Kentucky, Massachusetts, Ohio, Rhode Island, Tennessee,
Vermont, Virginia, West Virginia, and Wisconsin.
(3) Downer Laws - Downer Laws are adopted by certain States to provide the wife with the
legal right to use one-third or more of the deceased husband's real property for as long
17
Rev. 01/04
as she lives. And as held under Curtesy Laws, this right applies even though the
property was sold to a third party. This is provided that the wife did not sign the deed
when it was sold. Those States having Downer Laws are as follows: Alabama,
Delaware, Florida, Hawaii, Wisconsin, Kentucky, Massachusetts, Michigan,
Montana, New Jersey, Ohio, Rhode Island, South Carolina, Tennessee,
Vermont, Virginia, West Virginia.
(4) Estate Taxes - An Estate is subject to two (2) kinds of taxes, Federal Estate Taxes
and State Inheritance Taxes. Generally, State Inheritance Taxes are based upon a fixed
percentage of the value of the gross estate after all applicable deductions are made. This
percentage of course varies from state to state, but the average is around six percent
(6%). The Federal Estate Taxes are based upon a graduated scale that was revised in
1981 under what is called the "1981 Economic Recovery Tax Act". The Act revised the
maximum Estate Tax Rate effective in each of the years that followed its enactment.
SUPPORT ORGANIZATIONS
CONCERNS OF POLICE SURVIVORS, INC.
Concerns of Police Survivors, Inc. (COPS) was organized in 1984 as a national networking
organization to support law enforcement survivors emotionally, financially and legally; assist
law enforcement agencies to prepare for the trauma affiliated with sudden loss of a law
enforcement officer in the line of duty; and to make the nation aware of the yearly loss of life by
the law enforcement profession and the trauma that loss inflicts on the family, the agency, and
the nation. The COPS membership is comprised of spouses, parents, children, siblings,
significant others, and co-workers who are effected by line-of-duty deaths. The COPS
organization has programs that assist surviving families financially. Those programs are:
"C.O.P.S. Kids"
On May 14, 1990, Ronald McDonald Children 's Charities (RMCC) opened the door for a new
program to be developed by Concerns of Police Survivors, Inc. (COPS). With that one-time
generous financial assistance from RMCC, and yearly support from the Southeast Police
Motorcycle Rodeo Committee, the Mid-Atlantic Police Motorcycle Rodeo Committee, and
many other wonderful sponsors, COPS is able to financially assist dependent-aged children
who seek psychological counseling to help them cope with the trauma inflicted on them through
the sudden, often violent, loss of their parent to the law enforcement profession. This program
provides services to children whose parent was killed in the line of duty since 1984.
Eligibility:
18
Rev. 01/04
1) Any dependent child of a law enforcement officer killed since 1984 is eligible.
Additionally, any child recommended for counseling through the annual May "C.O.P.S.
Kids" counseling sessions is eligible for this reimbursement program regardless of the
date of the line-of-duty death of the parent.
2) "C.O.P.S. Kids" provides financial assistance to dependent children age 21 years and
younger. This eligibility ceases with the child's 21st birthday, whichever comes first.
3) The deceased parent must have been a law enforcement officer killed in the line of duty
as determined by Federal Government criteria.
4) Payments may be made directly to the professional providing the counseling services if
the survivor's health care plan does not provide coverage for psychological counseling.
Prior to Filing a Claim:
1) Families will be encouraged to use the services of their law enforcement agency's
Psychological Services Unit, if available.
2) Should there be other sources available for payment of counseling fees,
families are expected to use those resources before filing for reimbursement to the
“C.O.P.S. Kids” Program.
3) Counseling bills should be forwarded to the family's health care carrier for payment.
Any unpaid portion for this service should be paid by the family and "C.O.P.S. Kids"
will reimburse any out-of-pocket expense.
Reimbursement Limitations:
"C.O.P.S. Kids" will reimburse up to $6,000 per eligible child for out-of-pocket counseling
expense. Checks will be drawn as expenses are submitted to the COPS National Office. Any
and all information submitted to Concerns of Police Survivors in conjunction with the
"C.O.P.S. Kids" Program will be treated as confidential, privileged information. Family
surnames and names of children will never be included in any printed report that leaves the
COPS National Office. For additional information on "C.O.P.S. Kids", contact: Concerns of
Police Survivors, Inc., P.O. Box 3199, Camdenton, MO 65020 (573) 346-4911.
COPS SCHOLARSHIPS
Concerns of Police Survivors, Inc. has authorized granting scholarships for undergraduate
coursework to surviving children and surviving spouses of law enforcement officers whose
deaths have been determined by government agencies to be "in the line of duty". COPS
scholarships assist survivors in states and areas where educational benefits are not part of the
state line-of-duty death benefits package. Recipients are limited to $12,000 lifetime benefits.
The amount of each award will be determined by available funding.
19
Rev. 01/04
Based on scholastic achievement and lack of state-funded educational benefits, the COPS
Scholarship Committee will determine the recipients of the scholarships. Application forms
can be secured by calling COPS at (573) 346-4911.
These grants will be made payable to the institution of higher learning. The grant can be used
for tuition, registration fees, and/or books. Any unused portions of the grant will be returned to
Concerns of Police Survivors, Inc., at the end of the school term.
NATIONAL POLICE SURVIVORS' CONFERENCE
COPS works closely with other police organizations to organize the annual National Police
Week activities planned in Washington, DC, around May 15th, National Peace Officers'
Memorial Day. COPS sponsors two days of grief seminars for family survivors and coworkers.
There is a separate program for surviving children aged 5-18. Contact: Concerns Of
Police Survivors, Inc., P.O. Box 3199, Camdenton, MO 65020, (573) 346- 4911; fax: (573)
346-1414.
Other programs offered to survivors by COPS include: "C.O.P.S. Kids" Annual Summer
Camp for surviving children aged 6-14 and their surviving parent/guardian; annual
Outward Bound® Experience for surviving children aged 15-21; annual Parents' Retreat
for surviving parents; annual Spouses Getaway Weekend for surviving spouses; an
annual Siblings Retreat, an Adult Children Retreat, and an In-Laws Retreat. Contact the
COPS office at the number listed above for more information, or visit
www.nationalcops.org.
OTHER SUPPORT GROUPS
PARENTS OF MURDERED CHILDREN (POMC)
Parents of Murdered Children, Inc. (POMC), headquartered in Cincinnati, Ohio, has over
100 Chapters and 200 Contact Persons across the United States. POMC is the only national
self-help organization designed solely to offer emotional support and information about
surviving the loss of a loved one to murder. Contact: Parents of Murdered Children, 100 E.
8th Street #B41, Cincinnati, OH 45202, (513) 721-5683.
THE COMPASSIONATE FRIENDS, INC.
A nationwide support group for bereaved parents and siblings. National Office: P.O. Box
3696, Oak Brook, IL 60522-3696, (312) 990-0010.
20
Rev. 01/04
MOTHERS AGAINST DRUNK DRIVING (MADD)
A nationwide support and advocacy group for victims of drunk drivers. National Office: P.O.
Box 54168, Dallas, TX 75354-1688, (214) 744-6233.
NATIONAL ORGANIZATION FOR VICTIM ASSISTANCE
A nationwide clearinghouse for all victimization issues. National Office: 1757 Park Road
NW, Washington, DC 20010, (202) 232-6682.
NATIONAL VICTIM CENTER
A resource center for all victimization issues. National Office: 2111 Wilson Boulevard,
Suite 300, Arlington, VA 22201, (703) 276-2880.
ASSOCIATION OF DEATH EDUCATION AND COUNSELING
Counseling referrals. National Office: 638 Prospect Avenue, Hartford, CT 06105-4298,
(203) 232-4825.
THE INTERNATIONAL CRITICAL INCIDENT STRESS
FOUNDATION
Public safety officers' de-briefings. Contact: Dr. Jeffrey Mitchell, 5018 Dorsey Hall Drive,
Suite 104, Ellicott City, MD 21042, (410) 730-4311.
FEDERAL BUREAU OF INVESTIGATION
Law enforcement officer de-briefings. Contact: Behavioral Sciences Unit, FBI Academy,
Quantico, VA 22135, (703) 640-1628.
AMERICAN ASSOCIATION OF RETIRED PERSONS
Organize widowed persons' support groups. National Office: 601 E Street NW, Washington,
DC 20049, (202) 434-2277.
THE O