POLICY 06:32:00

BENEFIT IN THE EVENT OF AN EMPLOYEE DEATH

This policy is consistent with Tennessee Board of Regents Guideline P-150

Purpose

The purpose of this guideline is to establish the operational guidelines for Benefit in the Event of an Employee Death by the Tennessee Board of Regents.

Policy/Guideline

1. Introduction
   1. The Tennessee Board of Regents has established a procedure to ensure that
      survivors of deceased employees are promptly informed regarding payment of
      earned wages and any other benefits to which they may be entitled.
      1. Upon employment, employees will be provided a Designation of
         Beneficiary form that will facilitate such disbursement in the event of
         death.
2. Notification Process
   1. The supervisor or department head of a deceased employee shall notify the Office
      of Human Resources of the employee’s death, date of death, as well as the name
      of next of kin and/or the executor/administrator of the estate, if known.
   2. Using the procedures outlined on the Survivor Assistance Report, the Office of
      Human Resources shall notify appropriate institutional personnel (Vice President
      and/or Dean, Payroll, etc.) and agencies/vendors (retirement, insurance, flexible
      benefits, supplemental annuities, etc.) of the employee’s death.
   3. In addition, the Office of Human Resources shall contact the survivor(s) and/or
      executor/administrator of the estate to advise them of available survivor assistance
      services and to request documentation required for release of final compensation
      payments.
3. Payment of Salary and Other Benefits
   1. The Office of Human Resources shall initiate the appropriate form to terminate
      the employee. Payment of earned salary and other benefits will be disbursed in
      accordance with TCA §30-2-103, TCA §8-50-808, and current IRS rules and
      regulations regarding taxation and social security deductions.
   2. If the employee completed a Beneficiary in the Event of Death Form, payment(s)
      will be made to the beneficiary(ies), provided a death certificate or physician’s
      statement has been received.
   3. If the employee failed to complete such form, payment of wages will be made in
      accordance with TCA §30-2-103(b)(1) and (2). Payment for accrued annual leave,
      sick leave and compensatory time shall be made to the same beneficiary
      designated for retirement benefits, unless otherwise indicated on the completed
      form.

Sources
TBR Guideline P-150; T.C.A. §§ 49-8-203; 30-2-103; 8-50-808; IRS Rules

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Adopted by TBR: May 5, 1998
Reviewed/Recommended: President’s Council, November 27, 2023
Approved: President L. Anthony Wise, Jr., November 27, 2023