Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 35
If a person who receives the insurance annuity referred to in Article 29, Paragraph 1, Subparagraph 2, Item 3 dies and the total amount of the periodic payments already received by the deceased is less than the amount guaranteed by the annuity insurance, the insurer shall deduct the total amount of the periodic payments already received and make any discounts to the balance of the guaranteed amount in accordance with stipulated interest rate, and then pay the resulting amount to the survivors in one lump-sum. However, if the annuity insurance contract the person enrolled in in accordance with provisions stipulates that the survivors will continue to receive the periodic payments, the contract shall prevail.The scope, order of entitlement, and proportional entitlements of the survivors shall be handled in accordance with the provisions of Paragraph 2 to Paragraph 5 of the preceding article. However, if the annuity insurance contract already stipulates handling of these matters, the contract stipulations shall prevail.When handling the matters referred to in the proviso to the preceding paragraph, the proportion to be received by any minor child of the retired staff member is not permitted to be lower than the proportion that child would originally have been entitled to receive.
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35條
依第二十九條第一項第二款第三目支領保險年金人員死亡而其生前已領取定期給付總額未達該年金保險之保證金額時，保險業應將保證金額扣除已領取定期給付總額後之餘額（以下簡稱年金保險保證金額餘額），按預定利率折現，一次發給其遺族領受。
但其依規定參加之年金保險契約已約定由遺族繼續領取者，從其約定。
前項所定領受遺族之範圍、領受順序及比率，比照前條第二項至第五項規定辦理。
但於年金保險契約已約定者，從其約定。
前項但書所約定事項，於退休教職員未成年子女之領受比率，不得低於其原得領取比率。
但其依規定參加之年金保險契約已約定由遺族繼續領取者，從其約定。
前項所定領受遺族之範圍、領受順序及比率，比照前條第二項至第五項規定辦理。
但於年金保險契約已約定者，從其約定。
前項但書所約定事項，於退休教職員未成年子女之領受比率，不得低於其原得領取比率。