Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

    Subdivision 1. Surviving spouse benefit. (a) If the correctional employee was at least age
50, has credit for at least three years of allowable service, and dies before an annuity or disability
benefit has become payable, notwithstanding any designation of beneficiary to the contrary,
the surviving spouse of the employee may elect to receive, in lieu of the refund under section
352.12, subdivision 1, an annuity for life equal to the joint and 100 percent survivor annuity
which the employee could have qualified for had the employee terminated service on the date
of death. The election may be made at any time after the date of death of the employee. The
surviving spouse benefit begins to accrue as of the first of the month next following the date on
which the application for the benefit was filed.
(b) If the employee was under age 50, dies, and had credit for at least three years of allowable
service credit on the date of death but did not yet qualify for retirement, the surviving spouse
may elect to receive a 100 percent joint and survivor annuity based on the age of the employee
and surviving spouse at the time of death. The annuity is payable using the early retirement
reduction under section 352.93, subdivision 2a, to age 50, and one-half of the early retirement
reduction from age 50 to the age payment begins. The surviving spouse eligible for surviving
spouse benefits under this paragraph may apply for the annuity at any time after the employee's
death. Sections 352.22, subdivision 3, and 352.72, subdivision 2, apply to a deferred annuity or
surviving spouse benefit payable under this subdivision.
(c) The annuity must cease with the last payment received by the surviving spouse in the
lifetime of the surviving spouse. Any employee may request in writing that this subdivision
not apply and that payment be made only to a designated beneficiary as otherwise provided
by this chapter.
    Subd. 2. Surviving spouse coverage; term certain. In lieu of the 100 percent optional
annuity under subdivision 1, the surviving spouse of a deceased employee may elect to receive
survivor coverage in a term certain of ten, 15, or 20 years. The monthly term certain annuity must
be actuarially equivalent to the 100 percent optional annuity under subdivision 1 and must be
approved by the actuary retained under section 356.214. The optional annuity ceases upon the
expiration of the term certain period. If a survivor elects a term certain annuity and dies before
the expiration of the specified term certain period, the commuted value of the remaining annuity
payments must be paid in a lump sum to the survivor's estate.
    Subd. 3. Dependent child survivor coverage. If there is no surviving spouse eligible for
benefits under subdivision 1, a dependent child as defined in section 352.01, subdivision 26, is
eligible for a dependent child survivor benefit. Benefits to a dependent child must be paid from
the date of the employee's death to the date the dependent child attains age 20 if the child is under
age 15 on the date of death. If the child is 15 years or older on the date of death, the benefit is
payable for five years. The payment to a dependent child is an amount actuarially equivalent to
the value of a 100 percent joint and survivor optional annuity using the age of the employee and
age of the dependent child at the date of death in lieu of the age of the surviving spouse. If there is
more than one dependent child, each dependent child shall receive a proportionate share of the
actuarial value of the employee's account, with the amount of the benefit payable to each child
to be determined based on the portion of the total eligibility period that each child is eligible.
The process for calculating the dependent child survivor benefit must be approved by the actuary
retained under section 356.214.
    Subd. 4. Death refund. An amount equal to the excess, if any, of the accumulated
contributions credited to the account of the deceased employee in excess of the total of the
benefits paid to the surviving spouse and surviving child or children must be paid to the deceased
employee's last designated beneficiary or, if none, as specified under section 352.12, subdivision 1.
    Subd. 5. Application. The benefit elections under this section must be made on an
application form prescribed by the executive director and must be filed with the executive director.
History: 1997 c 233 art 1 s 26; 2006 c 271 art 3 s 47

Official Publication of the State of Minnesota
Revisor of Statutes