repaid, the unpaid balance is paid as shown below). Payment at Death If an employee/retiree dies and a survivor benefit was not chosen, then any unpaid balance of employee contributions (but not government matching contributions) is paid to the beneficiary(ies) designated. If the employee/retiree did not designate any beneficiary(ies), then the "statutory order of precedence" is used, as follows: To the widow or widower, To any surviving children (in equal shares) or their descendants, To any surviving parent or parents, To the court-appointed executor or administrator of the estate, To the next of kin as determined by the laws of the state where the employee/retiree lived at death. FERCCA Legislation The Federal Erroneous Retirement Coverage Corrections Act (FERCCA) legislation was signed in September 2000. It was designed to provide relief to federal civilian employees who were placed in the wrong retirement system for at least three years of service after December 31, 1986. FERCCA gave affected employees and annuitants placed in the wrong retirement system an opportunity to choose between the Federal Employees' Retirement System (FERS) and the offset provisions of CSRS. FERCCA may also provide one or more of the following: Reimbursement for certain out-of-pocket expenses paid as a result of a coverage error, Ability to benefit from certain changes in the rules about how some government service counts toward retirement, and Make-up contributions to the Thrift Savings Plan and receipt of lost earnings on those contributions References External links Federal Employees Retirement System (FERS) Independent agencies of the United States government Retirement plans in the United States Civil service in the United States