Los Angeles County Employees Retirement Association

Transcription

Death and Continuing Benefits
LACERA Will Assist You through the
Death Benefit Process
A time of loss is a difficult and emotional period. We understand and
we’re here to help you with any LACERA-related matters.
We offer this brochure to guide you through the benefit process and
help expedite your receipt of any LACERA death and/or continuing
benefits to which you may be entitled.
As the survivor or beneficiary of a LACERA member, you are part
of the LACERA family. As such, we are committed to providing
you with the benefits designated by your loved one’s LACERA
retirement plan.
The relationship LACERA builds with each member is personal…
and enduring. Now that the member is gone, the relationship endures
with you, through continuing benefits.
The Los Angeles County Employees Retirement Association
(LACERA) is governed by the County Employees Retirement Law
of 1937 (CERL) and the California Public Employees’ Pension
Reform Act of 2013; LACERA retirement benefits are administered
in accordance with these laws. If there is any conflict between
statements made herein and provisions of the applicable retirement
law, the law will prevail.
For additional information, call LACERA at 626-564-6132
or 800-786-6464 or visit us at 300 N. Lake Avenue, Suite 100,
Pasadena, CA 91101-4199.
Visit our website: lacera.com
Initiating the Benefit Process
STEP 1: NOTIFY LACERA OF THE MEMBER’S DEATH
• Call LACERA at 800-786-6464 as soon as possible to report the
member’s death. You will be required to submit the original death
certificate. LACERA will image the document and return it to you.
If the original is not available, LACERA will accept a certified
copy of the original, stamped by the county clerk or (depending
on the jurisdiction) equivalent official. LACERA cannot accept a
photocopy of the death certificate.
• If you have the decedent’s LACERA Member Information Card,
provide the information listed on the card when you notify LACERA
of the death.
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STEP 2: LACERA RESEARCHES THE CASE
• Upon notification of the member’s death, LACERA will research the
member’s case to determine any applicable benefits and beneficiaries.
STEP 3: SUBMIT CLAIM FORMS AND OTHER REQUIRED
DOCUMENTS
• Within approximately ten working days after receiving
notification of the death, LACERA will send you claim forms and
requests for other documents. Required documents vary according
to the specifics of the case. Commonly required documents include
original certified marriage certificate or Certificate of Registered
Domestic Partnership, and original certified birth certificate(s).
• Your Social Security Number (or Tax Identification Number)
is required before any benefits can be paid. To pay benefits to
a Trust, we must have the EIN issued to the Trust by the Internal
Revenue Service.
STEP 4: RECEIVING YOUR BENEFIT PAYMENT*
• Death benefit payments to eligible survivors generally begin one
payroll cycle after LACERA has been notified of the member’s
death.**
• Death benefit payments to named beneficiaries generally begin 30
days from the date all required documents have been received by
LACERA.
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*Benefit processing time may vary according to how soon LACERA receives all required documents.
**See page 20 for definitions of eligible survivors.
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Death and Continuing Benefits
Table of Contents
Section I:
Death of a LACERA Retiree
Continuing Benefits .............................................. 5
Taxability of Continuing Benefits ......................... 7
Death/Burial Benefit ............................................. 8
Section II:
Death of an Active LACERA Member
Safety Member
Death and Continuing Benefits ............................ 9
Taxability of Continuing Benefits .......................12
General Member
Death and Continuing Benefits ............................13
Taxability of Continuing Benefits .......................16
Section III:
Death of a LACERA Deferred Member
Death Benefits ......................................................18
Taxability of Death Benefits ................................18
Section IV:
Resources
Terms to Know .....................................................19
Important Phone Numbers ...................................22
Contact Us ............................................................22
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Section I
Continuing Benefits
1. Q: How are LACERA continuing benefits and eligibility
determined?
A. The benefits are determined by the Retirement Option the decedent
elected at the time of retirement. Eligibility for continuing benefits
benefits depends on the deceased member’s retirement plan, and your
relationship to the member.
2. Q: How will I find out which benefits I am entitled to receive?
A. Upon notification of the member’s death, LACERA researches the
member’s case to determine the available death benefits. It also reviews
the member’s account (including the member’s Beneficiary Designation
Form) to identify any eligible survivors or beneficiaries. Once
applicable benefits and eligible survivors or beneficiaries are
determined, LACERA sends the appropriate paperwork to the
applicable parties.
3. Q: What is a monthly continuing allowance? A. A monthly continuing allowance is a benefit LACERA pays to
eligible survivors or beneficiaries of deceased LACERA retirees. The
allowance is a percentage of the monthly retirement allowance the
decedent received during his or her lifetime. It is paid each month for
the remainder of the recipient’s life (regardless of any future change in
the recipient’s marital status).*
*A continuing allowance to an eligible minor child continues until the child is no longer eligible.
4. Q: Are all LACERA continuing benefits paid as monthly
allowances?
A. No. Depending on the retirement plan, some members can elect to
have their continuing benefit paid as a single lump-sum payment, rather
than a continuing allowance. The structure of your continuing benefit is
determined by the Retirement Option the decedent elected at retirement.
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5. Q: I am the surviving spouse of a LACERA retiree who just
died. Can’t I just continue to receive my spouse’s monthly
retirement allowance?
A. No. According to the law, LACERA retirement allowances end
the month of the retiree’s death. That’s why it’s so important to
promptly notify LACERA of the death. The sooner LACERA is notified,
the sooner a benefit account in the survivor’s name can be established.
6. Q: My spouse, who was a LACERA retiree, just died. When will
LACERA make my spouse’s final retirement allowance payment?
A: LACERA will issue a full and final retirement allowance payment
on the last business day of the month in which the retiree died.
7. Q: Are continuing monthly benefits to survivors or designated
beneficiaries eligible for cost-of-living adjustments (COLA)?
A: Yes. The COLA provision in the law that applies to retirement
allowances also applies to continuing benefits to eligible survivors or
designated beneficiaries. Retiree allowances and continuing benefits
are adjusted by the Board of Retirement each April 1, based on
changes in the Consumer Price Index (CPI).
8. Q: Can I name a beneficiary to receive my monthly continuing
allowance after my death?
A: No. The allowance will be discontinued upon your death.
9. Q: My spouse, who was a LACERA retiree, just died. Am I
eligible for a LACERA-administered health plan?
A: It depends on the circumstances of your situation. Generally, any
survivor or beneficiary who is receiving a continuing monthly
allowance from LACERA and who qualifies as a surviving eligible
dependent (as defined by LACERA’s Retiree Healthcare
Administrative Guidelines) is eligible to enroll in LACERAadministered healthcare coverage.* Survivors and dependents who
had continuous coverage under the decedent’s LACERAadministered health plan, but are not eligible for a continuing monthly
allowance, may apply for continued healthcare benefits (for a
maximum of 36 months) under the Consolidated Omnibus Budget
Reconciliation Act (COBRA).
*Member’s surviving spouse, domestic partner, minor child(ren), or disabled dependent
children who meet eligibility requirements.
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When an eligible survivor notifies LACERA of a member’s death,
LACERA mails a healthcare benefits information packet to the
survivor. The packet includes information on benefits and premium
rates, along with an enrollment form. To avoid late enrollment
rules, the survivor must notify LACERA within 30 days of the
member’s death.
Note: Under The Affordable Care Act, individuals who are ineligible
to enroll in Medicare have the option to buy health insurance
coverage through an insurance exchange. Some may find that option
preferable to continuing coverage in a LACERA-administered health
plan. To determine your best course of action, review all available
coverage options and premium costs.
10. Q: My spouse, who just died, was covered under a LACERAadministered healthcare plan. If I continue in a LACERAadministered healthcare plan, will the County subsidize my
premiums?
A: If the County was subsidizing your spouse’s (or domestic
partner’s) LACERA-administered healthcare premiums, based on his
or her length of County service, the County will contribute the same
percentage toward your premiums (as the eligible survivor).
Taxability of Continuing Benefits
1. Q: Are continuing monthly allowances taxable?
A: Yes, under most circumstances.* However, you may elect to have
federal or California state tax withheld from your continuing
allowance at whatever rate you choose. (California income tax is not
withheld from your continuing allowance if you reside outside of
California.) Or you may elect not to have withholding deducted from
your continuing allowance. You may designate your tax withholding
elections on tax form W-4P/DE-4P, which LACERA will send you.
Note: Without a completed tax form W-4P/DE-4P on file, LACERA
is required by law to withhold taxes from your allowance as if you
were a married person claiming three (3) withholding exemptions.
*Exceptions may apply in certain cases where the decedent had been granted a serviceconnected disability retirement.
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2. Q: Does LACERA report the amount of my continuing
allowance to the IRS?
A: Yes, as required by law. Each January, LACERA will send you a
copy of the Form 1099-R it submits to the IRS. The form indicates
the taxable amount of the benefit paid to you in the previous year.
Death/Burial Benefit
1. Q: Does LACERA pay a death/burial benefit to the beneficiary
of a retired member?
A: Yes. A one-time lump-sum payment of $5,000 is payable upon the
death of a LACERA retiree.* It is payable to the named
beneficiary(ies) of the decedent, independent of any applicable
continuing benefits.
In cases where more than one beneficiary has been designated, the
$5,000 is divided among all named beneficiaries in the percentages
indicated on the decedent’s Beneficiary Designation Form.
*Upon the death of a retired reciprocal member, LACERA pays the death/burial benefit only if
the member’s last employing agency was L.A. County or an outside district.
2. Q: Are taxes withheld from the $5,000 death/burial benefit?
A: Yes. Federal law requires LACERA to withhold 20 percent in
federal income tax. Additionally, LACERA must withhold an
additional two percent in state tax if the recipient resides in
California.
3. Q: Is the $5,000 death/burial benefit eligible for a tax-deferred
rollover to a traditional IRA or eligible employer plan?
A: In most cases, yes. Benefit rollovers postpone taxation of the
benefit until it is paid to you. However, individuals who reach age
70.5 on or before December 31 in the year the benefit is disbursed are
not eligible to roll over their death/burial benefit. California residents
are subject to state income tax on the benefit.
Information on the taxability of payments from qualified employer
plans (such as LACERA’s) is available in IRS Publication 575,
Pension and Annuity Income, and IRS Publication 590, Individual
Retirement Arrangements. These publications are available from your
local IRS office, on irs.gov, or by calling 1-800-TAX-FORMS. For
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Death of an Active LACERA Member — Safety
questions regarding your personal situation, consult with a
professional advisor; LACERA does not offer legal or tax advice.
4. Q: Will LACERA send me a rollover form?
A: If you are the beneficiary of a $5,000 death/burial benefit,
LACERA will send you a Beneficiary Benefit Payment Rollover
Form.
Section II
Safety Member Death and Continuing Benefits
1. Q: How does LACERA determine which benefits apply when
an active safety member dies?
A: Active safety member death and continuing benefits are based on
category of death (service-connected or nonservice-connected) and
vesting status (length of service). Eligibility for a service-connected
disability benefit is determined by the Board of Retirement through
the disability retirement application process.
2. Q: How is eligibility for those benefits determined?
A: Benefit eligibility is based on your relationship to the decedent.
3. Q: Does LACERA pay death benefits on all active safety
member deaths?
A: Yes. Pre-retirement (active member) death benefits are included in
all LACERA safety retirement plans (Safety Plans A, B, and C).
4. Q: How are benefits paid when an active safety member dies?
A: Depending on the circumstances of the case, benefits may be
payable as a lump-sum cash payment or a continuing monthly
allowance, or a combination of the two.
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A: Upon notification of the member’s death, LACERA researches the
member’s case to determine the available death benefits. It also
reviews the member’s account (including the member’s Beneficiary
Designation Form) to identify any eligible survivors or named
beneficiaries. Once applicable benefits and eligible survivors or
named beneficiaries are determined, LACERA sends the appropriate
paperwork to the applicable parties.
6. Q: What if the decedent didn’t complete a LACERA
Beneficiary Designation Form?
A: According to the law, the decedent’s surviving spouse or domestic
partner or minor child (in the absence of a spouse or domestic partner)
would receive any applicable death benefits. If the member did
not have a survivor and did not name a beneficiary, benefits may be
payable to an estate or trust, or to a declarant(s) under provisions of
California Probate Code, Section 13100. Certain limitations apply.
7. Q: I am the spouse of an active LACERA safety member who
recently died; however, I am not the named beneficiary. Am I
eligible to receive death benefits?
A: The rights of a surviving spouse or domestic partner of an active
member who dies before retirement may take precedence over the
rights of any other named beneficiary. For additional information, call
800-786-6464 to speak with a LACERA Retirement Benefits
Specialist.
8. Q: Does LACERA pay special death benefits when a safety
member dies in the performance of duty?
A: Yes, under certain circumstances. If a safety member dies in the
performance of duty or as the result of an accident or injury caused by
external violence or physical force, his or her survivors may be
eligible for special death benefits (in addition to whatever benefits
otherwise apply). In such cases, LACERA will notify the eligible
survivor of all applicable benefits.
9. Q: Are continuing monthly benefits to survivors or designated
beneficiaries eligible for cost-of-living adjustments (COLA)?
A: Yes. The COLA provision in the law that applies to retirement
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allowances also applies to continuing benefits to eligible survivors or
designated beneficiaries. Retiree allowances and continuing benefits
are adjusted by the Board of Retirement each April 1, based on
changes in the Consumer Price Index (CPI).
10. Q: Are active safety members covered by any Los Angeles
County-sponsored benefits?
A: County-sponsored benefits vary according to the member’s
benefits plan. Safety Plan A, B, or C participants in Options, Choices,
and Flex benefit programs are covered by a $2,000 basic term life
insurance plan paid by the County. In addition, some may have
elected to purchase additional coverage. Flex and MegaFlex
participants may have elected to purchase County-sponsored Group
Variable Universal Life insurance. Contact the Los Angeles County
Employee Benefits Hotline at 213-388-9982 for information on life
insurance benefits. LACERA does not administer these plans.
11. Q: Does the federal government provide benefits for survivors
of safety members killed in the line of duty?
A: Yes. The Public Safety Officers Benefits (PSOB) Program, which
is administered through the Bureau of Justice Assistance, provides
benefits to survivors of public safety officers killed in the line of duty.
For information on PSOB, call 888-744-6513. LACERA does not
administer these benefits.
12. Q: My spouse, who was an active LACERA safety member,
just died. Am I eligible for coverage under a LACERAadministered health plan?
A: It depends on the circumstances of the situation. Generally, any
survivor or beneficiary who is receiving a continuing monthly
allowance from LACERA and who qualifies as a surviving eligible
dependent (as defined by LACERA’s Retiree Healthcare
Administrative Guidelines) is eligible to enroll in LACERAadministered healthcare coverage.* When an eligible survivor notifies
LACERA of a member’s death, LACERA mails a healthcare benefits
information packet to the survivor. The packet includes information
on benefits and premium rates, along with an enrollment form.
*Member’s surviving spouse, domestic partner, minor child(ren), or disabled dependent
children who meet eligibility requirements.
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to enroll in Medicare have the option to buy health insurance coverage
through an insurance exchange. Some may find that option preferable
to continuing coverage in a LACERA-administered health plan. To
determine your best course of action, review all available coverage
options and premium costs.
Taxability of Continuing Benefits (Safety Member Death)
A: It depends on the circumstances of the death. If the safety member
was killed in the line of duty (service-connected), the continuing
allowance may not be taxable under IRS Code. For
specifics on your personal situation, consult with a professional
advisor. LACERA does not offer tax or legal advice.
Generally, continuing allowances based on nonservice-connected
deaths are taxable. However, you may elect to have federal or
California state tax withheld from your continuing allowance at
whatever rate you choose. (California income tax is not withheld from
your allowance if you reside outside of California.) Or you may elect
not to have withholding deducted from your allowance. You may
designate your tax withholding elections on tax form W-4P/DE-4P,
which LACERA will send you.
2. Q: Are taxes withheld from lump-sum payments on active safety
member death benefits?
A: That also depends on the circumstances of the death. If the safety
member was killed in the line of duty (service-connected), lump-sum
death benefits may qualify as non-taxable under IRS Code. For
specifics on your personal situation, consult with a professional
advisor. LACERA does not offer tax or legal advice.
Lump-sum death benefits based on nonservice-connected deaths are
taxable. Federal law requires LACERA to withhold 20 percent in
additional two percent in state tax if the recipient resides in California.
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Death of an Active LACERA Member — General
3. Q: Are active safety member lump-sum death benefits eligible
for a tax-deferred rollover to a traditional IRA or eligible
employer plan?
A: In most cases, yes.* Benefit rollovers postpone taxation of the
not eligible to roll over their death benefit. California residents are
subject to state income tax on the benefit.
professional advisor. LACERA does not offer legal or tax advice.
*In certain cases, a portion of the benefit may not be taxable. LACERA will notify you of the
taxable portion of the benefit.
4. Q: Does LACERA report the amount of the death and/or
continuing benefits I receive to the IRS?
A: Yes, as required by law. Each January, LACERA will send you
a copy of the Form 1099-R it submits to the IRS. The form indicates
General Member Death and Continuing Benefits
1. Q: How does LACERA determine which benefits apply when
an active general member dies?
A: Active general member death and continuing benefits are based on
the decedent’s retirement plan, vesting status (length of service), and
category of death (service-connected or nonservice-connected).
Eligibility for a service-connected disability benefit is determined by
the Board of Retirement through the disability retirement
application process.
2. Q: How is eligibility for those benefits determined?
A: Benefit eligibility is based on your relationship to the decedent.
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3. Q: Does LACERA pay death benefits on all active general
member deaths?
A: Pre-retirement (active member) death benefits are included in all
LACERA contributory retirement plans (Plans A, B, C, D, and G).
They are not included in LACERA’s non-contributory Plan E.
4. Q: How are benefits paid when an active general member dies?
A: Depending on the circumstances of the case, benefits may be
payable as a lump-sum cash payment or a continuing monthly
allowance, or a combination of the two.
A: Upon notification of the member’s death, LACERA researches the
member’s case to determine the available death benefits. It also
reviews the member’s account (including the member’s Beneficiary
Designation Form) to identify any eligible survivors or beneficiaries.
Once applicable benefits and eligible survivors or beneficiaries are
determined, LACERA sends the appropriate paperwork to the
applicable parties.
6. Q: What if the decedent didn’t complete a LACERA Beneficiary
Designation Form?
A: According to the law, the decedent’s surviving spouse or domestic
partner or minor child (in the absence of a spouse or domestic partner)
would receive any applicable death benefits. If the member did not
have a survivor and did not name a beneficiary, benefits may be
payable to an estate or trust, or to a declarant(s) under provisions of
California Probate Code, Section 13100. Certain limitations apply.
7. Q: I am the spouse of an active LACERA general member who
recently died; however, I am not the named beneficiary. Am I
eligible to receive death benefits?
A: The rights of a surviving spouse or domestic partner of an active
member who dies before retirement may take precedence over the
rights of any other named beneficiary. For additional information, call
800-786-6464 to speak with a LACERA Retirement Benefits
Specialist.
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8. Q: Are continuing monthly continuing allowances eligible for
cost-of-living adjustments (COLA)?
A: Yes. According to the law, the Board of Retirement adjusts
retirement and continuing allowances each April 1, based on changes
in the Consumer Price Index (CPI).
9. Q: Are active general members covered by any Los Angeles
County-sponsored benefits?
A: County-sponsored benefits vary according to the member’s
benefits plan. Plan A, B, C, D, and G participants in Options,
Choices, and Flex benefit programs are covered by a $2,000 basic
term life insurance plan paid by the County. In addition, some may
have elected to purchase additional coverage. Flex and MegaFlex
Variable Universal Life insurance. Contact the Los Angeles County
Employee Benefits Hotline at 213-388-9982 for information on life
insurance benefits. LACERA does not administer these plans.
10. Q: What benefits are payable to the surviving spouse or
domestic partner upon the death of an active LACERA Plan E
member?
A: The surviving spouse or domestic partner of an active Plan E
member may be eligible to receive benefits through the Los Angeles
County Long-Term Disability and Survivor Benefit Plan. For
information, call the Los Angeles County Employee Benefits Hotline
at 213-388-9982. LACERA does not administer this plan.
11. Q: Does Los Angeles County sponsor life insurance benefits
for active Plan E members?
A: Yes. Plan E participants in Options, Choices, and Flex benefit
programs are covered by a $10,000 basic term life insurance plan paid
by the County. Additionally, Options and Choices participants may
have elected to purchase additional coverage. Flex and MegaFlex
Variable Universal Life insurance.
Additionally, Plan E MegaFlex participants may have purchased a
County-sponsored life insurance plan known as the Survivor
Income Benefit (SIB). SIB provides survivors with a benefit
equal to a percentage of the decedent’s earnings.
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Contact the Los Angeles County Employee Benefits Hotline at
213-388-9982 for information on life insurance benefits. LACERA
does not administer these plans.
12. Q: My spouse, who was an active LACERA member, just died.
Am I eligible for coverage under a LACERA-administered health
plan?
A: It depends on the circumstances of the situation. Generally,
any survivor or beneficiary who is receiving a continuing monthly
allowance from LACERA is eligible to enroll in LACERAadministered healthcare coverage. When an eligible survivor notifies
LACERA of a member’s death, LACERA mails a healthcare benefits
information packet to the survivor. The packet includes information on
benefits and premium rates, along with an enrollment form.
to enroll in Medicare have the option to buy health insurance coverage
through an insurance exchange. Some may find that option preferable
to continuing coverage in a LACERA-administered health plan. To
determine your best course of action, review all available coverage
options and premium costs.
Taxability of Continuing Benefits
A: Yes. However, you may elect to have federal or California state tax
withheld from your monthly continuing allowance at whatever rate
you choose. (California income tax is not withheld from your
continuing allowance if you reside outside of California.) Or you may
elect not to have withholding tax deducted from your continuing
allowance. You may designate your tax withholding elections on tax
form W-4P/DE-4P, which LACERA will send you.
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2. Q: Are taxes withheld from lump-sum payments on active
general member death benefits?
A: Yes. Federal law requires LACERA to withhold 20 percent in
additional two percent in state tax if the recipient resides in
California.
3. Q: Are active general member lump-sum death benefits eligible
for a tax-deferred rollover to a traditional IRA or eligible
employer plan?
A: In most cases, yes.* Benefit rollovers postpone taxation of the
not eligible to roll over their death benefit. California residents are
subject to state income tax on the benefit.
professional advisor; LACERA does not offer legal or tax advice.
*In certain cases, a portion of the benefit may not be taxable. LACERA will notify you of the
taxable portion of the benefit.
4. Q: Does LACERA report the amount of the death and/or
continuing benefits I receive to the IRS?
A: Yes, as required by law. Each January, LACERA will send you a
copy of the Form 1099-R it submits to the IRS. The form indicates
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Death of a Deferred LACERA Member
Section III
Death of a Deferred LACERA Member
Death Benefits
1. Q: Does LACERA pay benefits for the death of a deferred
member?
A: Upon the pre-retirement death of a deferred member, the member’s
retirement contributions and accumulated interest are payable in a lump
sum to the named beneficiary or estate.
Taxability of Death Benefits
1. Q: Are taxes withheld from deferred member death benefits?
A: Yes.* Federal law requires LACERA to withhold 20 percent in
federal income tax. Additionally, LACERA must withhold an additional
two percent in state tax if the recipient resides in California.
*In certain cases, a portion of the decedent’s retirement contributions may not be taxable.
LACERA will notify you of the taxable portion of the benefit.
2. Q: Are deferred member death benefits eligible for a
tax-deferred rollover to an IRA or eligible employer plan?
A: In most cases, yes. Benefit rollovers postpone taxation of the benefit
until it is paid to you. However, individuals who reach age 70.5 on or
before December 31 in the year the benefit is disbursed are not eligible
to roll over their death benefit. California residents are subject to state
income tax on the benefit.
plans (such as LACERA’s) is available in IRS Publication 575, Pension
and Annuity Income, and IRS Publication 590, Individual Retirement
Arrangements. These publications are available from your local IRS
office, on irs.gov, or by calling 1-800-TAX-FORMS. For questions
regarding your personal situation, consult with a professional advisor;
LACERA does not offer legal or tax advice.
3. Q: Does LACERA report the amount of the death benefit I
receive to the IRS?
A: Yes, as required by law. In January, LACERA will send you a copy
of the Form 1099-R it submits to the IRS. The form indicates the
taxable amount of the benefit paid to you in the previous year.
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Resources
Section IV
Resources
Terms to Know
Our discussion of death and continuing benefits includes terms
that may be unfamiliar to you. To assist you in processing this
information, we have included a glossary of the terms presented in
this brochure.
Active Member:
A member of LACERA who was employed by the County at the time
of his or her death.
Contributory Plan:
A LACERA retirement plan which requires contributions by the
member.
Decedent:
The LACERA member who has recently died.
Deferred Member:
A vested member of LACERA Plan A, B, C, or D who left County
service and left his or her Plan contributions on deposit with
LACERA.
Named Beneficiary:
A person other than a survivor designated by the decedent to receive
death and/or continuing benefits.
Non-Contributory Plan:
A LACERA retirement plan which does not require contributions by
the member.
Nonservice-Connected:
Death unrelated to the member’s County employment.
Reciprocal Member:
A member who earned retirement benefits under more than one
California public retirement system. Certain restrictions apply.
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Resources
Retired Member:
A LACERA member who was retired from County service at the time
of his or her death.
Safety Member:
A permanent Los Angeles County employee working in a designated
firefighting, forestry, lifeguarding, or law enforcement position
(including District Attorney investigators).
Service-Connected:
Death resulting from an injury arising out of and in the course of the
member’s County employment.
Service Retirement:
Retirement based on fulfillment of age and service requirements.
Survivor (of Active Member):
A spouse or domestic partner who married or entered into a duly
registered domestic partnership with the member prior to the
member’s death. No minimum length of marriage or domestic
partnership requirement applies. In the absence of a surviving spouse
or domestic partner, the decedent’s unmarried minor child(ren) under
the age of 18 is deemed a survivor. Eligibility may be extended
through the age of 21 if the eligible child(ren) remains unmarried and
a full-time student in an accredited educational institution.
Survivor (of Retired Member):
The spouse of the deceased member. The spouse must have married
the decedent one year prior to his or her retirement. Or, the registered
domestic partner of the deceased member. Their domestic partnership
must have been registered with the California Secretary of State,
with a Certificate of Registered Domestic Partnership, one year prior
to the member’s retirement. In the absence of a surviving spouse or
domestic partner, the decedent’s unmarried minor child(ren) under the
age of 18 becomes an eligible survivor. Eligibility may be extended
through the age of 21 if the eligible child(ren) remains unmarried and
a full-time student in an accredited educational institution.
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Resources
Vested:
An employee’s entitlement to receive certain benefits (which may
include continuing benefits) accrued under the employee’s retirement
plan. Vesting in LACERA Plans A, B, C, or D is based on the
employee having completed five or more years of active County (or
combined County and reciprocal system) service. Vesting in Plan E
is based on ten or more years of active County (or combined County
and reciprocal system) service.
For more information on LACERA death and
continuing benefits, visit the Benefits section
of lacera.com:
Benefits/Retired Member
• Post-Retirement Death and Continuing Benefits
Benefits/Beneficiaries
• Beneficiary FAQs
Benefits/Active Member
• Pre-Retirement Death and Continuing Benefits
21
Resources
Important Phone Numbers
• LACERA: 800-786-6464
• Los Angeles County Employee Benefits Hotline: 213-388-9982
• Social Security Administration: 800-772-1213
• CIGNA Life (Basic Life or Group Term Life): 800-842-6635
• MetLife (Group Variable Universal Life): 800-846-0124
• Great-West Life & Annuity Insurance Co.: 800-947-0845
• Public Safety Officers Benefits (PSOB) Program: 888-744-6513
The relationship LACERA builds with each member is
personal… and enduring. It continues even after the
member is gone, through survivor benefits.
Upon the death of a member, his or her eligible survivors and
beneficiaries are entitled to certain benefits. We recommend you
store this card with your important papers for safekeeping.
Important Information Regarding
LACERA Death Benefits
In the event of the death of a LACERA member, certain benefits
may be payable to the member’s surviving spouse, domestic
partner, or named beneficiary. The information listed below will
be helpful to the survivor in expediting the benefit process.
1. Call 1-800-786-6464 as soon as possible to notify
LACERA of the member’s death.
2. Upon notification of the member’s death, LACERA will
research the case to determine any applicable benefits and
beneficiaries.
3. LACERA will send the appropriate forms.
Note: By law, a retiree’s monthly allowance ends in the month
of death. The sooner LACERA is notified of the death, the
sooner a benefit account in the survivor’s name can be
established.
KEEP THIS CARD FOR FUTURE REFERENCE
If you have the LACERA Member’s Survivor and Death Benefits Information Card — The information on the card will be
helpful when you notify LACERA of the
members’ death.
Our Contact Information
Call Center:
Call to speak with us.
800-786-6464
Monday – Friday 7:00 a.m. - 5:30 p.m.
Member Service Center:
Come in and meet with us.
300 N. Lake Avenue, Suite 100
Pasadena, CA 91101-4199
Monday – Friday 7:00 a.m. - 5:00 p.m.
No appointment required.
Mailing Address:
P.O. Box 7060
Pasadena, CA 91109-7060
22
Questions & Answers
11
88
Purchasing
R 3013 (3/14) Additional Retirement Credit
(ARC)

Los Angeles County Employees Retirement Association

Transcription

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