Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 34
If a person who receives amortized payments or fixed amount payments referred to in Article 29, Paragraph 1, Subparagraph 2, Item 1 or Item 2 respectively dies before the cumulative total amount in their individual account has been exhausted, the remaining amount in the account shall be paid to the person’s survivors in one lump sum.One half of the remaining amount in their individual account referred to in the preceding paragraph shall be distributed to their spouse if that person has not remarried. The remainder shall be paid in equal shares to their other survivors in the following order of entitlement:1. Children2. Parents3. Siblings4. GrandparentsIf a retired staff member does not have any survivors referred to in in Subparagraph 1 or Subparagraph 2 of the preceding paragraph, the remaining amount in their individual account referred to in Paragraph 1 shall be distributed solely to their spouse if that person has not remarried, and the provisions of the preceding paragraph do not apply. If the deceased person had no spouse, the remaining amount shall be distributed to the survivors listed in the subparagraphs of the preceding paragraph in the order of entitlement listed. If there are multiple survivors in one category, it shall be distributed in equal shares among the eligible survivors in that category.If any of the survivors in a particular entitlement category waives their right to receive their share, or if that right is extinguished or terminated on statutory grounds, their share of that benefit shall be redistributed among the other survivors in the same entitlement category in accordance with the preceding two paragraphs. If there are no survivors in the first category, the survivor benefit shall be distributed among the survivors in the next category listed in accordance with the provisions of the preceding paragraph.When multiple survivors at the same level of entitlement who are eligible to receive benefits referred to in the preceding three paragraphs lodge a claim, they may delegate one person among themselves who has legal capacity to make an application on behalf of all of them. If a survivor does not have legal capacity to act, their statutory representative shall make the application on their behalf.A survivor referred to in Paragraph 1 who does not claim a lump-sum payment of the remaining amount in the account may choose to collect the remaining amount in the deceased retired staff member's individual account, in monthly payments, based on the form of monthly pension which the deceased retired staff member received. During the period in which the monthly payments are being made, the management authority shall handle the investment of the remaining amount in the deceased retired staff member's individual account on the survivor's behalf. The return on investment is not permitted to be not be less than the 2-year fixed deposit interest rate offered by local banks. If any shortfall occurs, it will be made up by the National Treasury.
中文原文 公立學校教職員個人專戶制退休資遣撫卹條例第34條
依第二十九條第一項第二款第一目或第二目支領攤提給付或定額給付人員，於個人專戶累積總金額未領罄前死亡時，由其遺族一次領回該專戶內賸餘金額。
前項個人專戶賸餘金額，應由未再婚配偶領受二分之一；其餘由下列順序之遺族，依序平均領受之：
一、子女。
二、父母。
三、兄弟姊妹。
四、祖父母。
亡故退休教職員無前項第一款及第二款遺族者，第一項個人專戶賸餘金額，由未再婚配偶單獨領受，不適用前項規定；無配偶時，依序由前項各款遺族領受；同一順序遺族有數人時，由同一順序有領受權之遺族平均領受。
同一順序遺族有拋棄或因法定事由而喪失領受權者，應由同一順序其他遺族依前二項規定領受；無第一順序遺族時，由次一順序遺族依前項規定領受。
前三項具有領受權之同一順序遺族有數人請領時，得委任其中具有行為能力者一人代為申請。
遺族為無行為能力或限制行為能力或受輔助宣告者，由其法定代理人或輔助人代為申請。
第一項遺族如不一次領回該專戶內賸餘金額者，得選擇按亡故退休教職員支領月退休金之方式，按月支領亡故退休教職員個人專戶內賸餘金額。
按月領取期間，亡故退休教職員個人專戶賸餘金額，交由退撫基金管理機關代為投資，其運用收益不得低於當地銀行二年期定期存款利率，如有不足，由國庫補足之。
前項個人專戶賸餘金額，應由未再婚配偶領受二分之一；其餘由下列順序之遺族，依序平均領受之：
一、子女。
二、父母。
三、兄弟姊妹。
四、祖父母。
亡故退休教職員無前項第一款及第二款遺族者，第一項個人專戶賸餘金額，由未再婚配偶單獨領受，不適用前項規定；無配偶時，依序由前項各款遺族領受；同一順序遺族有數人時，由同一順序有領受權之遺族平均領受。
同一順序遺族有拋棄或因法定事由而喪失領受權者，應由同一順序其他遺族依前二項規定領受；無第一順序遺族時，由次一順序遺族依前項規定領受。
前三項具有領受權之同一順序遺族有數人請領時，得委任其中具有行為能力者一人代為申請。
遺族為無行為能力或限制行為能力或受輔助宣告者，由其法定代理人或輔助人代為申請。
第一項遺族如不一次領回該專戶內賸餘金額者，得選擇按亡故退休教職員支領月退休金之方式，按月支領亡故退休教職員個人專戶內賸餘金額。
按月領取期間，亡故退休教職員個人專戶賸餘金額，交由退撫基金管理機關代為投資，其運用收益不得低於當地銀行二年期定期存款利率，如有不足，由國庫補足之。