Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 47

If a staff member receiving a monthly or partial monthly pension dies and any of the following circumstances exists, the former employing school may proceed to take three base units of lump-sum survivor benefit, and handle his or her funeral affairs1. The staff member has no survivors lawfully eligible to receive lump-sum survivor benefits.2. The staff member has no survivors in the Taiwan area, and his or her survivors residing in the Mainland Area have not tended to the handling of the funeral affairs.3. The staff member has are no survivors in the Taiwan area, and it is unknown whether there are survivors in the Mainland Area.If any residual amount remains from the lump-sum survivor benefit used to handle the funeral affairs of the deceased retired staff member under the preceding paragraph, it will go to the Public Treasury and the Pension Fund, respectively, at a ratio calculated based on the deceased's approved years of service before and after the implementation of the New Pension System.A Mainland Area survivor of a staff member falling under subparagraph 2 or 3 of paragraph 1, who is eligible to claim a lump-sum survivor benefit, may, within the effective period for rights of claim under public law as set out in the Administrative Procedure Act, claim the 3 base units of lump-sum survivor benefit not taken by the employing school and the residual amount of lump-sum survivor benefit under the preceding paragraph.