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Educational Benefit-Children
Public Safety Officers' Educational Assistance Program
In 1998 Congress and the President amended the Federal Law Enforcement Dependents Assistance (FLEDA) Act 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 all public safety officers permanently and totally disabled by catastrophic injuries sustained in the line of duty.
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 $404 per
month for full-time students, $303 for three-quarter-time students, and $202 for half-time students. The amount of assistance is subject to change consistent with the current computation of educational
assistance set forth in the Title IV of the Higher Education Act, Section 3532 of Title 38, United States Code.
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, 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.
Public Safety Officers' Benefits Program
Bureau of Justice Assistance
PSOEA Program
810 7th Street NW
Washington, DC 20531
Fax: (202) 616-0314
Toll-Free: (888) 744-6513
Web: http://www.ojp.usdoj.gov/BJA
Educational Benefit-Spouse
Public Safety Officers' Educational Assistance Program
In 1998 Congress and the President amended the Federal Law Enforcement Dependents Assistance (FLEDA) Act 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 all public safety officers permanently and totally disabled by catastrophic injuries sustained in the line of duty.
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 $404 per month for full-time students, $303 for three-quarter-time students, and $202 for half-time students. 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.
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 the 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.
Public Safety Officers' Benefits Program
Bureau of Justice Assistance
PSOEA Program
810 7th Street NW
Washington, DC 20531
Fax: (202) 616-0314
Toll-Free: (888) 744-6513
Web: http://www.ojp.usdoj.gov/BJA
Federal Workers' Compensation
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.
Form CA-721 and Form CA-722 are used for disability and death cases, respectively. Form CA-7 or Form CA-5 is needed to claim compensation.
Pamphlet CA-688, "Benefits for Law Enforcement Officers," provides an explanation of conditions of coverage, benefits available, and how to file for benefits. Form
CA-723 is a poster explaining benefits intended for use by law enforcement agencies.
US Department of Labor
Office of Workers' Compensation
Special Claims Office
800 N. Capitol Street NW #800
Washington, DC 20211
Phone: (202) 513-6800
Public Safety Officers' Benefit
The PSOB Act provides a $254,228 benefit (effective October 1, 2001) 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 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).
Effective January 1, 2001 President George W. Bush signed into law legislation that increased the PSOB from $150,000 to $250,000.
Beginning on October 1, 1988, and on each October 1st thereafter, the benefit will be adjusted by the percentage of change in the
Consumer Price Index.
Death Benefits:
State and local law enforcement officers and fire fighters are covered for injuries sustained on or after September 29, 1976.
Disability Benefits:
Federal, state and local 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, 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 the deceased officer, to the surviving spouse;
(2) If there is a surviving child or children and a surviving spouse, one-half to the child
or children in equal shares and one-half to the surviving spouse;
(3) If there is no surviving spouse, to the child or children of the officer in equal shares.
(4) If none of the above, to the parent or parents of the officer in equal shares.
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 for 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, and interim benefit payment not
exceeding $3,000 may be made to the eligible survivors(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. 79-397).
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 claim.
The U.S. Department
of Justice will make the final determination on whether and to whom a benefit should be paid. It is not the agencies responsibility to make this determination, only fill out the paperwork and forward to
the U.S. Department of Justice.
Ms. Valerie Neal, Director
U.S. Department of Justice
Bureau of Justice Assistance
810 7th Street, N.W.
Washington, DC 20531
Phone: (202) 307-0635
Fax: (202) 514-5956
Toll-Free: (888) 744-6513
Web: http://www.ojp.usdoj.gov/BJA
Social Security
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.
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 age 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 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. Unless he or she has a disability. 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.
A survivor child can continue to receive benefits after age 18 if he or she has a disability. SSA Publication No. 05-10153, What you need to know when you get disability Benefits, on page 8.
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 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. You
can speak to a representative 7 a.m. to 7 p.m. each business day.
FOR CLOSEST OFFICE CALL TOLL FREE NUMBER OR CHECK THE WEBSITE
Toll-Free: (800) 772-1213
Web: http://www.ssa.gov
Veteran's Benefits
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. 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 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 an 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 are met. 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. 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 and eligible dependents
anywhere in the world. Flat bronze, flat granite and upright marble types are available.
Many law enforcement officers are veterans of the U.S. Armed Forces. 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:
VA Center
5000 Wissahickon Avenue
Philadelphia, PA 19101
Families in the western half of the United States should send their insurance claim to:
VA Center
Fort Snelling
St. Paul, MN 55111
Phone: Hearing impaired (800) 829-4833
Toll-Free: (800) 827-1000
Web: http://www.va.gov
Internal Revenue Service Code
Qualifying Widow or Widower with Dependent Child
Under Married Filing Jointly the year of the death is the last year you file jointly with your spouse.
You may be eligible to use qualifying widow(er) with dependent
child as your filing status for 2 years following the death of your spouse. For example if your spouse died in 2000, and you have not remarried, you may be able to use this filing status for 2001 and
2002.
This filing status entitles you to use joint return tax rates and the highest standard deduction amount(if you do not itemize deductions). This status does not entitle you to file a joint
return.
Eligibility rules - You are eligible to file you tax return as a qualifying widow(er) with a dependent child if you meet all of the following tests.
1. You were entitled to file a
joint return with your spouse for the year your spouse died. It does not matter whether you actually filed a joint return.
2. You did not remarry before the end of the year of death.
3. You
have a child, stepchild, adopted child, or foster child for whom you can claim exemption.
4. You paid more than half the cost of keeping up a home that is the main home for and that child for the
entire year, except for temporary absences. se Temporary absences and Keeping up a home.
AS MENTIONED EARLIER, THIS FILING STATUS IS ONLY AVAILABLE FOR 2 YEARS FOLLOWING THE YEAR OF THE DEATH OF
YOUR SPOUSE.
Web: http://www.irs.gov
Tax Exemptions
These sources of income to the individual or household are considered non-taxable:
(1) Public Safety Officer's Benefit - Justice Department
(2) Texas Death Benefit - Texas Employees Retirement System (TERS)
(3) Children's Monthly Death Benefit - Texas Employees Retirement System
(4) Workers' Compensation payments to spouse, children, or parents
(5) Life Insurance proceeds
(6) Fleetwood Memorial Fund
(7) Monetary benefits from organizations, fund raisers, or individuals
(8) Monetary benefits from organizations to children for education supplements
(9) Retirement income - see Taxpayer Relief Act of 1997 or Fallen Hero Survivor Benefit
Income taxes can be amended three years back if you were unaware the items were non-taxable
Taxpayer Relief Act of 1997
*105th Congress *1st Session *Report 105-220 *To Accompany H.R. 2014
Section 1528 SURVIVOR BENEFITS FOR PUBLIC SAFETY
OFFICERS KILLLED IN THE LINE OF DUTY
(a) IN GENERAL - Section 101 (relating to certain death benefits) is amended by adding at the end the following new subsection:
(h) SURVIVOR BENEFITS ATTRIBUTABLE TO SERVICE BY A
PUBLIC SAFETY OFFICER WHO IS KILLED IN THE LINE OF DUTY -
(1) IN GENERAL - Gross income shall not include any amount paid as a survivor
annuity on account of the death of a public safety officer (as such term is defined in section 1204 of the Omnibus Crime Control and Safe Streets Act of 1968) killed in the line of duty -
(a) if
such annuity is provided under a governmental plan which meets the requirement of section 401(a), to the spouse (or former spouse) of the public safety officer or a child of such officer; and
(b)
to the extent such annuity is attributable to such officer's service as a public safety officer.
(2) EXEPTIONS - Paragraph (1) shall not apply with respect to the death of any public safety
officer if, as determined in accordance with the provisions of the Omnibus Crime Control and Safe Streets Act of 1968 -
(a) the death was caused by the intentional misconduct of the officer or by
such officer's intention to bring about such officer's death;
(b) the officer was voluntarily intoxicated (as defined in section 1204 of such Act) at the time of death;
(c) the
officer was performing such officer's duties in a grossly negligent manner at the time of death; or
(d) the payment is to an individual whose actions were a substantial contributing factor to
the death of the officer.
(b) EFFECTIVE DATE - The amendments made by this section shall apply to amounts received in the taxable years beginning after December 31, 1996, with respect to individuals dying after such date.
Public Safety Officers Include LAW ENFORCEMENT OFFICERS, FIREFIGHTERS, RESCUE SQUAD, AND
AMBULANCE CREW.
Fairness Act 2001
Under the Internal Service Code pertaining to the Fallen Hero Survivor Benefit Fairness Act of 2001 H.R. bill 1727 became Public
Law #107-15 in June 2001.
H.R.1727 - Fallen Hero Survivor Benefit Fairness Act of 2001, amends current law to allow taxpayers to exclude from their taxable income certain amounts received as a
survivor annuity on account of the death of a public safety officer in the line of duty. The annuity must be provided under a government plan to the surviving spouse, former spouse, or child of the
public safety officer and relates to income received from that annuity AFTER December 31, 2001.
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