Act Governing Retirement, Severance, and Bereavement Compensation for the Teaching and Other Staff Members of Public Schools Article 63

When a recipient under subparagraph 1 of paragraph 1 of the preceding article dies, or waives, or because of a statutory cause loses, the right to receive the bereavement compensation, if his or her child or children is subrogated to receive the bereavement compensation in his or her place, paragraph 3 of the preceding article shall not apply.If the staff member made a will before death, and designated a recipient or recipients of the bereavement compensation from among the survivors set out in paragraph 1, the staff member's will shall prevail. However, the proportion to be received by any minor child of the staff member may not be lower than the proportion that child would originally have been entitled to receive.If a staff member dies and has no survivor who is eligible to claim bereavement compensation under paragraph 1 of the preceding article, his or her heir may apply to the Pension Fund management institutionfor return of the principal, with interest, of the Pension Fund premium already paid. If the staff member has no heir, the original employing school may first proceed to receive the bereavement compensation and use it to handle the funeral affairs; if there is any remainder, it shall be returned to the Pension Fund.
中文原文 公立學校教職員退休資遣撫卹條例第63條
前條第一項第一款所定領受人死亡、拋棄或因法定事由而喪失領受權者,由其子女代位領受之,不適用前條第三項規定。
教職員生前預立遺囑,於前條第一項遺族中指定撫卹金領受人者,從其遺囑。
但教職員未成年子女之領受比率,不得低於其原得領取比率。
教職員死亡而無前條第一項遺族可申辦撫卹者,其繼承人得向退撫基金管理機關申請發還原繳付之退撫基金費用本息;無繼承人者,得由原服務學校先行具領,辦理喪葬事宜;有賸餘者,歸屬退撫基金。

English translation for reference only; the Chinese text prevails. Not legal advice.