A blog I never wanted to post but with all the LEO killings as of late, one that may be of use to grieving families
LINE OF DUTY DEATH BENEFITS/ INFORMATION FOR SURVIVORS
This 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.
Handling your legal and financial affairs is a personal
matter. I 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.
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.
*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;
(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.
(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. 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.
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
eligibilityfor 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 plan for its current employees, survivors
who elected coverage under COBRA will
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.
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 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
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.
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
$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.
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.
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
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:
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 theCOPS 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.
Based on scholastic achievement and lack of state-funded
educational benefits, the COPS Scholarship Committee will
determine the recipients of the scholarships. Application
formscan 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.
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.
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.
THE ON-SITE ACADEMY
Counseling and peer-support training.
Contact: Dan Livingston, 216 Mill Street, P. O. Box 1031, Gardner, MA
01440, (800) 238-3518.
OTHER ORGANIZATIONS
There are several not-for-profit agencies that have formed
for the specific purpose of aiding the families of public
safety officers killed in the line of duty. These
organizations go by such names as Hundred Clubs; Heroes,
Inc.; Bluecoats; Backstoppers. Unfortunately, their
assistance is restricted to specific geographical locations.
Contact the Benefits Assistance Officer in your department
to see if such an organization is functioning in your area.
SOCIAL AND FRATERNAL ORGANIZATIONS
If your spouse was a member of a social, fraternal or
veterans organization, you may be entitled to burial, death,
spousal financial assistance, or dependent education
assistance such as the following:
The Military Order of the Purple Heart - Membership
restricted to "Purple Heart"recipients.
Educational benefits for surviving children available. 2.5
GPA required
. National Headquarters: 5413-B Blacklick,
Spring field, VA 22151. (703) 642-5360.
The Knights Of Columbus - Catholic organization.
Scholarships to children of members of the Order, who, as a
result of criminal violence, lost their lives or became
totally and permanently disabled while in the lawful
performance of their duties as full-time law enforcement
officers. Contact: Director of Scholarship Aid, Knights of
Columbus, P.O.Drawer 1670, New Haven, CT 06507,
(203)772-2130. Also sponsors a Student Loan Program.
Fraternal Order of Eagles - Through their Memorial
Foundation, the Eagles provide financial assistance for
surviving children of full-time law enforcement officers
killed in the line of duty who were also active members of
the Fraternal Order of Eagles at the time of their death.
Contact: Eagles Memorial Foundation, 4710 14th Street West,
Bradenton, FL 34207.
National Guard - Members of the National Guard are provided
with $50,000 life insurance policy that covers them on and
off military duty. Contact the member's military unit
and they will assist in filing the paperwork. The United
States Army Reserve may be of help if the deceased was a
Reservist.
National Sheriffs Association - The National Sheriffs
Association provides $3,000 accidental death or
dismemberment for its members. Member need not be on duty at
the time of occurrence. Officer may have joined individually
or as a covered member of the employing agency. To check
membership or begin claim you may call 1-800-424-7827 or
write to:
National Sheriffs Association, 1450 Duke Street,
Alexandria, Virginia 22314. You will need a copy of the
death certificate and an incident report from the
investigating agency.
NRA DEATH BENEFIT
If a police officer, with or without compensation, is
feloniously killed in the line of duty (line of duty
according to government guidelines) and is a current member
of the National Rifle Association, the surviving
spouse/family is entitled to a $25,000 death benefit.
Contact NRA Insurance Administration and Claims at (877)
672-3006 with the name of the NRA member and the membership
number. The surviving spouse/family must contact the NRA
insurance carrier within 90-DAYS of the officer's death.
This 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.
Handling your legal and financial affairs is a personal
matter. I 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.
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.
*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;
(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.
(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. 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.
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
eligibilityfor 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 plan for its current employees, survivors
who elected coverage under COBRA will
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.
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 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
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.
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
$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.
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.
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
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:
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 theCOPS 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.
Based on scholastic achievement and lack of state-funded
educational benefits, the COPS Scholarship Committee will
determine the recipients of the scholarships. Application
formscan 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.
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.
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.
THE ON-SITE ACADEMY
Counseling and peer-support training.
Contact: Dan Livingston, 216 Mill Street, P. O. Box 1031, Gardner, MA
01440, (800) 238-3518.
OTHER ORGANIZATIONS
There are several not-for-profit agencies that have formed
for the specific purpose of aiding the families of public
safety officers killed in the line of duty. These
organizations go by such names as Hundred Clubs; Heroes,
Inc.; Bluecoats; Backstoppers. Unfortunately, their
assistance is restricted to specific geographical locations.
Contact the Benefits Assistance Officer in your department
to see if such an organization is functioning in your area.
SOCIAL AND FRATERNAL ORGANIZATIONS
If your spouse was a member of a social, fraternal or
veterans organization, you may be entitled to burial, death,
spousal financial assistance, or dependent education
assistance such as the following:
The Military Order of the Purple Heart - Membership
restricted to "Purple Heart"recipients.
Educational benefits for surviving children available. 2.5
GPA required
. National Headquarters: 5413-B Blacklick,
Spring field, VA 22151. (703) 642-5360.
The Knights Of Columbus - Catholic organization.
Scholarships to children of members of the Order, who, as a
result of criminal violence, lost their lives or became
totally and permanently disabled while in the lawful
performance of their duties as full-time law enforcement
officers. Contact: Director of Scholarship Aid, Knights of
Columbus, P.O.Drawer 1670, New Haven, CT 06507,
(203)772-2130. Also sponsors a Student Loan Program.
Fraternal Order of Eagles - Through their Memorial
Foundation, the Eagles provide financial assistance for
surviving children of full-time law enforcement officers
killed in the line of duty who were also active members of
the Fraternal Order of Eagles at the time of their death.
Contact: Eagles Memorial Foundation, 4710 14th Street West,
Bradenton, FL 34207.
National Guard - Members of the National Guard are provided
with $50,000 life insurance policy that covers them on and
off military duty. Contact the member's military unit
and they will assist in filing the paperwork. The United
States Army Reserve may be of help if the deceased was a
Reservist.
National Sheriffs Association - The National Sheriffs
Association provides $3,000 accidental death or
dismemberment for its members. Member need not be on duty at
the time of occurrence. Officer may have joined individually
or as a covered member of the employing agency. To check
membership or begin claim you may call 1-800-424-7827 or
write to:
National Sheriffs Association, 1450 Duke Street,
Alexandria, Virginia 22314. You will need a copy of the
death certificate and an incident report from the
investigating agency.
NRA DEATH BENEFIT
If a police officer, with or without compensation, is
feloniously killed in the line of duty (line of duty
according to government guidelines) and is a current member
of the National Rifle Association, the surviving
spouse/family is entitled to a $25,000 death benefit.
Contact NRA Insurance Administration and Claims at (877)
672-3006 with the name of the NRA member and the membership
number. The surviving spouse/family must contact the NRA
insurance carrier within 90-DAYS of the officer's death.
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