Survivor and Death Benefits
Massachusetts Chapter 32 provides benefits to eligible survivors when an active member or retiree dies. The rules differ depending on whether death occurs before or after retirement, and whether the death was job-related. The governing sections are MGL Chapter 32 § 9 (accidental death) and MGL Chapter 32 § 12 (ordinary death and survivor benefits).
Death before retirement
Ordinary death (§ 12)
If an active member dies before retiring and the death is not related to their job duties, the surviving spouse or other eligible beneficiary has two choices:
Receive the member's accumulated deductions — a lump-sum refund of the member's contributions plus regular interest earned to the date of death. This is straightforward but ends all rights to an ongoing benefit.
Receive a survivor's allowance — a monthly benefit calculated under § 12. The surviving spouse receives an allowance for life (§ 12(2)(c)–(d)). The amount is based on the member's creditable service and salary, calculated as if the member had retired on the date of death under the retirement option that produces the allowance.
The surviving spouse generally must elect between the lump sum and the allowance. Once the monthly allowance begins, the election is irrevocable.
Option D (§ 12(2)(d)): Before you die, you can nominate an eligible beneficiary for Option D on a form filed with the board. The eligible people are the same as for Option C: a spouse, a former spouse who has not remarried, a child, a father, a mother, or a sister or brother. If you die before retiring, your nominated beneficiary receives the allowance you would have received under Option C had you retired on the date of your death, for their lifetime.
If you did not nominate anyone other than your spouse, your spouse can still elect the allowance if you were in service with at least 2 years of creditable service and had been married to them for at least one year (and you were living together, or living apart for justifiable cause).
The law sets a minimum monthly amount for a surviving spouse's Option D allowance. The amount depends on whether your board and local legislative body have accepted the higher minimum, so ask the board which applies to you. Minor children may also be eligible for a temporary allowance in some circumstances.
Accidental death (§ 9(2)) — line-of-duty
If the board and PERAC determine that an active member's death was the natural and proximate result of a personal injury sustained in, or a hazard undergone as a result of, their employment (an "accidental death"), a substantially more generous benefit applies:
- The surviving spouse receives an annual allowance equal to 72% of the member's regular compensation (the greater of the annual rate on the date of the injury or the average of the last 12 months before death, § 9(2)), payable for life (§ 9(2)(a)).
- If there is no surviving spouse, the allowance goes to the member's unmarried children, until each reaches age 18, or age 22 if a full-time student, or longer if unable to earn because of a disability (§ 9(2)(b)). An additional allowance is also paid for each eligible child (§ 9(2)(d)).
- The accidental-death benefit replaces — not supplements — the ordinary-death allowance. The family may choose whichever benefit is larger if there's any question about qualifying.
An accidental-death claim requires a formal filing with the board and PERAC review. The board can explain the process.
Firefighters, police officers and corrections officers (§ 100): In certain line-of-duty deaths (for example, an assault on a police officer, or an accident while responding to an emergency), MGL Chapter 32 § 100 applies instead, with a benefit based on the salary the member would have been paid had they stayed in service.
Designating a beneficiary
Every active member should file a beneficiary designation form with the board. For ordinary-death cases, the designated beneficiary is the person who receives the lump-sum refund of contributions if no eligible surviving spouse exists, or if the spouse elects the lump sum. Keeping your designation current — especially after marriage, divorce, or the birth of children — is important. Contact our office to update your form.
Survivor benefits after retirement — the role of your option election
For retirees, what a surviving beneficiary receives depends entirely on the retirement option (A, B, or C) the member elected at retirement. See Retirement Options A, B, and C for the full explanation; here is a summary from the survivor's perspective:
| Option elected | What the survivor receives at the retiree's death |
|---|---|
| Option A | Nothing — monthly payments stop |
| Option B | Refund of any remaining member contributions not yet paid out as monthly benefits |
| Option C | Two-thirds of the retiree's monthly allowance, for the survivor's lifetime |
Option C and the "pop-up"
Option C is the only option that provides a continuing monthly income to a survivor. The trade-off is a reduction in the retiree's own monthly check while both are alive.
If an Option C retiree's designated beneficiary dies before the retiree, the retiree's monthly allowance automatically increases — "pops up" — to the full Option A amount for the rest of the retiree's life. This pop-up is guaranteed by statute and requires no action by the retiree beyond notifying the board of the beneficiary's death.
The Option C election is final on the effective date of your retirement. You cannot switch to Option A later because your health declines or your beneficiary predeceases you (although the pop-up restores the Option A amount if the beneficiary dies first).
Common questions
Can a retiree change their option after retirement? No. The option election is final on the effective date of your retirement (§ 12(1)). Contact the board well before retirement if you have questions — this is a key decision to get right.
What if the member had no spouse and named a non-spouse beneficiary? A non-spouse (adult child, parent, sibling) may be eligible for the lump-sum refund of contributions. A person you nominated for Option D (a child, father, mother, sister or brother) can receive the Option D allowance instead (§ 12(2)(d)). Confirm eligibility with the board for your specific circumstances.
What happens to COLA increases on an Option C allowance? After a retiree's death, the survivor's two-thirds allowance is generally subject to future COLAs on the same basis as other retirees. See Cost-of-Living Adjustments (COLA).
Is the survivor's allowance taxable? Generally yes for federal income tax purposes, on the same basis as retirement benefits. See Taxation of Benefits.
Need help?
Survivor and death benefit situations are among the most time-sensitive we handle. Families of a deceased member should contact our office as soon as possible — ideally before making any election — so we can walk through the options and ensure the family's rights are protected.