Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 46

If all the survivors at the same level of entitlement who were given statutory approval to receive monthly bereavement compensation have their right to do so extinguished during the period when they are receiving that bereavement compensation, the remaining amount in the individual account of the deceased staff member shall be settled and distributed in equal shares among the survivors at the next level of entitlement. If there are no survivors at the next level of entitlement, or the survivors at the next level of entitlement all lose the right to receive any bereavement compensation, or if there are no remaining funds in the account, no further distribution will be made.
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46條
依法審定之同一順序月撫卹金領受遺族,於領受期限內均喪失領受權時,應結算亡故教職員個人專戶賸餘金額,依序由次一順序之遺族平均領受;無次一順序遺族、次一順序遺族均喪失領受權時,或該專戶無賸餘金額時,不再發給。

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