Act Governing Retirement, Severance, and Bereavement Compensation Under the Individual Account System for the Teaching and Other Staff of Public Educational Institutions Article 47

When a recipient referred to in Article 45, Paragraph 1, Subparagraph 1 dies, or waives their right to receive bereavement compensation, or forfeits that right on statutory grounds, their child or children receive the bereavement compensation in their place, and the provisions of Paragraph 3 of that same article do not apply.If the staff member left behind a will which designates a recipient or recipients of the bereavement compensation from among the survivors referred to in in Article 45, Paragraph 1, that money shall be distributed as their will instructs. However, the proportion to be received by any minor child of the deceased staff member is not permitted to 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 as referred to in Article 45, Paragraph 1 of the preceding article, their heir(s)may apply to the management authority for return of the retirement and compensation funds that were contributed by the deceased staff member. If the staff member has no heir, the educational institution that formerly employed the person may first receive the funds and use them to arrange the person’s funeral.
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47條
第四十五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,不適用同條第三項規定。
教職員生前預立遺囑,於第四十五條第一項遺族中,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。
教職員死亡而無第四十五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亡故教職員本人提繳之退撫儲金;無繼承人者,得由原服務學校先行具領,辦理喪葬事宜。

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