Missouri Code of State Regulations
Title 16 - RETIREMENT SYSTEMS
Division 50 - The County Employees' Retirement Fund
Chapter 2 - Membership and Benefits
Section 16 CSR 50-2.120 - Benefits Upon Participantst's Death

(1) Lump Sum Death Benefit. A death benefit of ten thousand dollars ($10,000) and, in the case of an active Participantst who dies after December 31, 2002, and before becoming vested, an amount equal to the amount of the Participantst's accumulated contributions standing to his or her credit in the fund shall be paid to the beneficiary of every active Participantst upon his or her death or, if the Participantst fails to designate a beneficiary, then to the Participantst's surviving spouse or, if there is no spouse, then in equal shares to the Participantst's surviving children. If there is neither a surviving spouse nor surviving children, then the benefit shall be paid to the active Participantst's estate. Payment of any such amounts shall be subject to the terms and conditions herein.

(2) Spousal Death Benefit. If a Participantst dies before his or her annuity starting date but after completing eight (8) or more years of creditable service, the surviving spouse shall be entitled to survivorship benefits under the fifty percent (50%) annuity option as set forth in subsection 16 CSR 50-2.035(1)(C). If the Participantst was age sixty-two (62) or older at death, the surviving spouse's benefit shall begin to accrue on the first day of the month following the Participantst's death. If the Participantst was under age sixty-two (62) at death, the surviving spouse's benefits shall begin to accrue on the first day of the month following the date the Participantst would have attained age sixty-two (62) had the Participantst lived. In the event that a delay in the submission or processing of paperwork or some other delay results in the first payment of survivorship benefits commencing after the month in which the survivorship benefits began to accrue, such survivorship benefits shall be retroactive to the date on which the survivorship benefits began to accrue. Alternatively, the surviving spouse may elect to receive the reduced actu-arially equivalent benefit payable on the first day of any month following the date of the Participantst's death and prior to the date the Participantst would have attained age sixty-two (62). Notwithstanding anything herein to the contrary, in the event that a Participantst dies after completing an application for benefits in accordance with 16 CSR 50-2.035 but before his or her annuity starting date, and the surviving spouse is the survivor annuitant under the form of benefit elected by the Participantst immediately before his or her death, the surviving spouse shall be entitled to the greater, but not both, of:

(3) No Benefits Payable to Beneficiary Who Intentionally Kills Participantst. The board shall cease paying benefits to any survivor annuitant or beneficiary who is charged with the intentional killing of a Participantst without legal excuse or justification. A survivor annuitant or beneficiary who is convicted of such charge shall no longer be entitled to receive benefits. If the survivor annuitant or beneficiary is not convicted of such charge, the board shall resume payment of benefits and shall pay the survivor annuitant or beneficiary any benefits that were suspended pending resolution of such charge.

(4) The death benefit will only be extended to part-time and seasonal employees in months for which they receive pay.

(5) The designated beneficiary of a Participantst described in section (6) below who dies without a surviving spouse after having earned at least eight (8) vested years of service, or, if the Participantst fails to designate a beneficiary, then such Participantst's estate, shall be entitled to a refund of such Participantst's contributions (in the case of a Participantst described in subsection (6)(A)) or only the Participantst's contributions, if any, made during the Participantst's subsequent employment (in the case of a Participantst described in subsection (6)(B)) after the receipt by the board or its designee of a notice of death from such Participantst's employer, or such other form of proof acceptable to the board. Such refund shall be made to the beneficiary in a single sum as soon as administratively feasible following receipt of the notice of death by the board or its designee. For purposes of this section, it shall not be administratively feasible for the board or its designee to disburse a refund until the board or its designee also receives proper verification and reconciled contribution information from the employer.

(6) A Participantst will be entitled to a refund under section (5) above only if the Participantst meets the criteria set forth in section (5) and meets either of the following criteria:

(7) In the case of a Participantst who dies while performing qualified military service (as defined in section 414(u) of the Code), the survivors of the Participantst are entitled to any additional benefits (other than benefit accruals relating to the period of qualified military service) provided under the plan had the Participantst resumed and then terminated employment on account of death. The foregoing shall be effective with respect to deaths occurring on or after January 1, 2007. Notwithstanding anything herein to the contrary, the plan shall be administered to comply with the Heroes Earnings Assistance and Tax Relief Act of 2008, to the extent required therein.