Survivor Benefits

NYCERS provides several types of survivor benefits to its members and retirees. Survivor benefits such as the Ordinary Death Benefit (ODB), a refund of contributions (under 10 years of service), Lump-sum Death Benefit for retirees, and Fractional (Single Life) Benefit are one-time payments. Examples of Survivor benefits that are paid monthly are the Joint-and-Survivor and 5- or 10-Year Certain Retirement Options, and the Accidental Death Benefit (ADB) and Special Accidental Death Benefit.  

A member or retiree’s death may result in multiple types of survivor benefits being payable to one or more individuals, a trust, an estate, or any combination of these. The specific benefit due to a survivor depends on factors such as the member’s tier, retirement plan, and membership status at the time of death. To learn about the types of survivor benefits provided by a specific tier and retirement plan, visit nycers.org/plan-descriptions. 

In general, members and retirees may designate any individual, regardless of their relationship to the deceased, as a beneficiary for a survivor benefit. In most cases you may change your beneficiary designations at your discretion, however, a beneficiary designated to receive a lifetime monthly benefit cannot be changed once your designation is processed and finalized by NYCERS. Additionally, a court order—such as a Domestic Relations Order (DRO) or divorce settlement—may limit who a member is permitted to designate as beneficiary. In some cases, a surviving spouse may be eligible to exercise their Right of Election. 

For certain survivor benefits—such as the Accidental Death Benefit (ADB), the supplemental Special Accidental Death Benefit (SADB), and the Single Fractional Life Benefit—the beneficiary is determined by a statutory order of priority (for example, first the surviving spouse, then children, and so on). 

Trusts, estates, and organizations may only be designated for survivor benefits that pay a fixed amount, such as a lump‑sum benefit. 

What happens to a Survivor Benefit payment if the deceased did not have any beneficiaries or next of kin?  

If a survivor benefit is payable but no valid beneficiary is eligible to receive it, a lump sum—or the remainder of a 5- or 10- year term‑limited benefit—may be paid to the deceased member’s estate.  

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Beneficiary Designations are Private 

When a NYCERS member dies, official notice is mailed directly to the beneficiary only after NYCERS completes a full account review and confirms that the beneficiary is the rightful recipient of the deceased member’s survivor benefit. NYCERS will not disclose your beneficiary designations to anyone other than you, an agent authorized by you (such as someone with power of attorney), or a Surrogate’s Court representative (such as the executor or administrator of your estate).  

The timeframe for processing a survivor benefit is approximately 90 days, assuming all forms are completed properly, documentation is submitted promptly, and all required supporting materials are available. The first step in this process is to notify NYCERS of the death. 

If the deceased falls into any of the following categories, please complete a Report of Death online by visiting nycers.org/death-report: 

  • A civil servant currently on City payroll or on a leave of absence with an active NYCERS membership 
  • A former civil servant with a vested NYCERS membership 
  • A retiree or a beneficiary currently receiving a monthly pension from NYCERS 

You are not required to submit any supporting documents at the time you submit the Report of Death. 

Alternatively, you may submit a Report of Death by phone by contacting the NYCERS Call Center at (347) 643-3000. 

Who can submit a Report of Death to NYCERS?  

Anyone can submit a Report of Death by providing NYCERS with the following information:  

  1. About you (the person reporting the death): your full name and contact information. 
  2. About the deceased: full name, address, last four digits of their Social Security number, Member or Pension Number, date of death, and City/State/Country of death.
  3. Any available information about the deceased’s next of kin.

It is important to note that reporting the death of a member or retiree does not entitle you to a claim of any benefit that may be paid.  

After reviewing the Report of Death, NYCERS determines whether any survivor benefits are payable to the deceased member’s beneficiaries or estate. An acknowledgment letter is sent to the person who reported the death, explaining the next steps in the process.  

If the person who reported the death is not the beneficiary, this will be the final communication they receive from NYCERS regarding the matter. All further communication will be directed to the designated beneficiaries and/or the estate administrators by mail. 

The letters you receive may request the deceased’s Death Certificate if one is not already on file. 

NYCERS must receive the proper documentation of the death before any benefits are paid to a beneficiary. The document requirements vary depending on where the death occurred and the deceased’s U.S. citizenship status.  

For Deaths that Occurred Within the United States: 

If the death occurred within the United States, NYCERS requires a copy of the State-issued death certificate with either the full or last four digits of the deceased’s Social Security Number. 

For Deaths that Occurred Outside of the United States: 

If the deceased was a U.S. Citizen and the death occurred outside of the United States, contact the American Embassy or Consulate where the death occurred and request a Consular Report of Death of a U.S. Citizen Abroad and include it when submitting the death certificate to NYCERS.  

If the deceased was not a U.S. citizen and the death occurred outside of the United States, contact the U.S. Embassy or Consulate where the death occurred and request the original Death Certificate stamped with a raised seal and submit it to NYCERS. 

There Are Two Ways to Submit a Death Certificate to NYCERS: 

Mail to NYCERS at 30-30 47th Avenue 10th Floor, Long Island City, NY 11101 – Please include a cover letter with your full name and contact information and the deceased’s Social Security Number, and member or pension number, if available.   

Drop off in person to NYCERS Walk-in Center at 340 Jay Street, Brooklyn, NY 11201 

Original Death Certificates submitted by mail are returned if you include a pre-filled envelope indicating the return address (a postage stamp is not required). 

Original Death Certificates submitted in person may be scanned by a NYCERS representative and returned to you.   

What to Expect After NYCERS Identifies You as the Beneficiary of a Survivor Benefit  

After NYCERS confirms you are the deceased’s rightful beneficiary, you will receive one Claimant Statement for each survivor benefit you are entitled to via mail. The letter that accompanies your Claimant Statement details the survivor benefit type, benefit amount payable, and provides instructions to fill out the Claimant Statement and a list of Supporting Documents you must provide to NYCERS.   

In order for NYCERS to release payment, you must return your properly completed Claimant Statements to NYCERS with the supporting documentation outlined in its instructions.  

The time frame for processing a survivor benefit typically takes up to 90 days but may take longer depending on the type of survivor benefit and the availability of required supporting documentation. Certain member accounts require additional processing time due to outstanding loans, unresolved service, and other factors unique to that member’s account. A NYCERS representative will advise you accordingly throughout the survivor benefits process.  

If you need to update your contact information before your Survivor Benefit is processed, please visit nycers.org/contact. 

Supporting Documents Typically Required with all Survivor Benefit Claimant Statements 

Supporting documentation required for payment of a survivor benefit to an individual can vary depending on the survivor benefit type, but typically, NYCERS will require that the identified beneficiary include the following supporting documentation with their Claimant statement:  

  • Proof of the Claimant’s Name and any history of name changes  
  • Proof of the Claimant’s Birthdate (e.g. Valid Driver’s License or Passport, Marriage or Divorce documents, birth certificate, etc.).  
  • Copy of the Claimant’s Social Security Card.
    • If you don’t have a Social Security Card, you must obtain one by visiting www.ssa.gov.
      • If you are not eligible to apply for a Social Security Card, visit www.irs.gov, then download Form W-7, Application for IRS Individual Taxpayer Identification Number (ITIN), and Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding. Complete Form W-7 and submit to the IRS. After the IRS provides you with an ITIN, Complete Form W-8BEN and submit it to NYCERS. 
  • The Letters of Administration or Letters of Testamentary (not required if the member has a valid beneficiary designation on file). 
  • The deceased’s Death Certificate (if one is not already on file) 

Supporting Documents for Executors, Administrators, or Fiduciaries of an Estate  

When a Survivor Benefit is payable to an Estate, the process may involve the Surrogate’s Court and one of two legal processes: Probate or Administration. 

Letters of Administration (LOA) are issued by the Surrogate’s Court when someone passes away without leaving a Will. These letters appoint one or more Administrators to manage the Estate and give them the authority they need to act on its behalf. 

Letters Testamentary (LOT) are issued by the Surrogate’s Court when the person who passed away did leave a Will. These letters appoint an Executor or Co‑Executors and give them the authority to handle the Estate. If there are two or more Co‑Executors listed, NYCERS requires a copy of the Will along with the LOT. If the Will isn’t provided, all Co‑Executors must act together when handling any NYCERS transactions. 

When the survivor benefit is below a certain value, or when the member designated their estate as a beneficiary, Letters of Administration and/or Testamentary may not be required.  

Requirements for Letters of Administration (LOA) or Letters Testamentary (LOT) 

If you are notified to submit an LOA or LOT, please ensure that the document adheres to the following requirements:  

  1. The LOA or LOT must be dated within the last 6 months. 
  2. It must be an original document — not a scan or photocopy — unless it was issued by the State of North Carolina. 
  3. The LOA or LOT must clearly give the Administrator or Executor the authority to collect funds or request information from NYCERS, or must have no limits on the Administrator’s or Executor’s authority. 

You may submit your Letters of Administration or Letters Testamentary either as a standalone document or together with your Claimant Statement. These documents can be mailed to NYCERS or delivered in person at NYCERS’ Walk‑in Center. 

Supporting Documents for Guardians of a Minor Beneficiary  

Guardians of a Minor designated on Form #137 by a NYCERS member must set up a Uniform Transfer to Minor’s Act (UTMA) account and submit a copy of the minor’s Social Security Card with the Claimant statement. NYCERS will only issue the minor’s survivor benefit by Electronic Fund Transfer (EFT) to their UTMA account.  

Guardians of a Minor appointed by the Surrogate’s Court must submit copies of all of the following supporting documents with their Claimant statement (in addition to the original Surrogate’s Certificate stating that the Letters of Guardianship have been issued and not revoked): 

  1. The minor’s birth certificate, and 
  2. The minor’s Social Security Card, and 
  3. The Guardian’s photo identification/driver’s license. 

If you cannot obtain one or more the documents listed above, please read the Proof of Identity Fact Sheet #711 and provide alternative documents. 

Monthly and lump-sum Survivor Benefits are treated as taxable income by the Internal Revenue Service (IRS), except cases classified by NYCERS as an Accidental Death Benefit and supplemental Special Accidental Death benefit.  

1099-R Tax Form for Your Survivor Benefits 

If you received a beneficiary payment from NYCERS, your 1099-R tax forms will be mailed to you by January 31. If your survivor benefit is tax-free, the ‘taxable amount’ field on your 1099-R will be blank.  

Beneficiaries receiving a monthly lifetime benefit and current NYCERS members can access their 1099-R and change their withholding amount online with a registered MyNYCERS account.  

Individuals who receive multiple survivor benefit types (e.g. a monthly benefit and a lump-sum benefit) are issued multiple 1099-R tax forms. 

Note: Beneficiaries with a foreign residency status will receive a 1042-S instead of a 1099-R. 

Taxation of one-time Lump-sum Survivor Benefit Payments 

A Lump-Sum Survivor Benefit is generally a one-time payment, so it is only taxed in the reporting year for which it is received.    

When NYCERS processes your benefit, a minimum 20% tax withholding is applied to the taxable portion automatically.   

To increase the withholding amount or to rollover the taxable amount into an IRA, deferred compensation, or another tax advantaged account, complete the Election of Payment of Death Benefit form included with your Claimant Statement within 30 days and return it to NYCERS. Changes cannot be made after the payment is processed. 

Taxation of recurring monthly Survivor Benefit Payments 

A recurring monthly Survivor Benefit is taxed by the IRS as income and is taxed annually until the payments cease. Monthly survivor benefit payments are not eligible for a rollover.  

Claimant Statements for recurring monthly benefits include Federal Tax Withholding Change – W-4P Form #349 to setup your tax withholding. You can also obtain this form at nycers.org/tax-withholding.  

Non-Taxable Survivor Benefits 

Accidental Death Benefits are not taxable by the IRS. Please refer to your Tier’s Plan Description for additional information about the Accidental Death Benefit (ADB) and Special Accidental Death Benefit (SADB).

Report of Death

Report the death of a NYCERS member or beneficiary so we can update our records and provide guidance on next steps.

Processing Death Benefits

An overview of NYCERS’ policies and procedures for processing a death benefit claim.

Covid-19 Related Accidental Death Benefits

Beneficiaries of NYCERS Members and Retirees who died as a result of contracting COVID-19 while reporting to work outside their home may be eligible for a COVID-19 Accidental Death Benefit.