{"data":{"id":"us-ky/krs-21.420","jurisdiction":"us-ky","citation":"KRS 21.420","heading":"Death benefits for members -- Designation of beneficiary to receive","body":"accumulated contributions or accumulated account balance.\n(1) After the death of a member who began participating in the Judicial Retirement\nPlan prior to January 1, 2014, w ho at the time of his or her death was receiving a\nservice retirement allowance (other than an actuarially reduced allowance under\nsubsection (3) of KRS 21.400), or was receiving a disability retirement allowance,\nhis or her surviving spouse is entitled to receive during his or her lifetime a monthly\nallowance equal to one-half (1/2) of that he or she was receiving.\n(2) (a) If a member who began participating in the Judicial Retirement Plan prior to\nJanuary 1, 2014, dies before retirement and before reachin g normal retirement\nage, without regard to length of service, his or her surviving spouse is entitled\nto receive during his or her lifetime a monthly allowance equal to one -half\n(1/2) of the monthly allowance the member would have received commencing\nat his or her normal retirement date if he or she had continued in service until\nthat date and had then retired, computed however on the basis of his or her\nfinal compensation at time of death.\n(b) If a member who began participating in the Judicial Retirement Plan prior to\nJanuary 1, 2014, dies before retirement and after reaching normal retirement\nage, his or her surviving spouse is entitled to receive during his or her lifetime\na monthly allowance equal to one -half (1/2) of the monthly allowance the\nmember wo uld have been entitled to, on the basis of his or her years of\nservice, had he or she retired on the date of his death.\n(3) If a member who began participating in the Judicial Retirement Plan prior to\nJanuary 1, 2014, dies after retirement and was at the t ime of his or her death\nreceiving an actuarially reduced allowance under subsection (3) of KRS 21.400, or\nwas not at the time of his or her death receiving a retirement allowance but had\nacquired the vested right under subsection (2) of KRS 21.400 to have received an\nallowance upon reaching normal retirement age, his or her surviving spouse is\nentitled to receive during his or her lifetime a monthly allowance equal to one -half\n(1/2) of the monthly allowance the member would have received when he or she\nreached normal retirement age.\n(4) A member, or a retiree who began participating in the plan prior to January 1, 2014,\nwho has not commenced drawing retirement benefits pursuant to KRS 21.400, and\nwho dies without a spouse or eligible children entitled to sur vivor's benefits, may\ndesignate a beneficiary who shall receive the accumulated contributions of the\nmember. A member, or a retiree who began participating in the plan on or after\nJanuary 1, 2014, who has not commenced drawing retirement benefits pursuant to\nKRS 21.402, who dies without a spouse or eligible children entitled to survivor's\nbenefits, may designate a beneficiary who shall receive the accumulated account\nbalance of the member. A trust, including a special needs trust, may be designated\nas a ben eficiary. Absent a designation by the member or retiree, the accumulated\ncontributions or accumulated account balance, as applicable based upon the\nmember's participation date, shall be paid to the member's estate.\n(5) A member who began participating in t he plan prior to January 1, 2014, who\ncommences drawing retirement benefits pursuant to KRS 21.400 or 21.410, and\nwho dies without a spouse or eligible children entitled to survivor's benefits and\nbefore the benefits received by the member equal the accumu lated contributions of\nthe member, may designate a beneficiary who shall receive the balance of the\naccumulated contributions of the member. A member who began participating in\nthe plan on or after January 1, 2014, who commences drawing retirement benefits\npursuant to KRS 21.402 or 21.410, and who dies without a spouse or eligible\nchildren entitled to survivor's benefits and before the benefits received by the\nmember equal the accumulated account balance of the member, may designate a\nbeneficiary who shall receive the balance of the accumulated account balance of the\nmember. A trust, including a special needs trust, may be designated as a\nbeneficiary. Any benefits received shall be deducted from the accumulated\ncontributions or accumulated account balance. Absent a designation by the member,\nthe balance of the accumulated contributions or accumulated account balance, as\napplicable based upon the member's participation date, shall be paid to the\nmember's estate.\n(6) A member who begins participating in the Judicial Retirement Plan prior to January\n1, 2014, may designate a beneficiary who shall receive the balance of the\naccumulated contributions of the member, in the event survivor's benefits are being\npaid pursuant to subsection (1), (2), or (3) of this section, and the survivor dies prior\nto receiving benefits equal to the member's contributions. In this event, the\nprovisions of subsection (5) of this section shall apply as to offset and payment.\n(7) A member who begins participating in the Judicial Retirement Plan prior to January\n1, 2014, may, prior to the drawing of benefits, elect in writing to the executive\nsecretary of the Judicial Form Retirement System, to take an optional retirement\nallowance which shall be actuarially equivalent to the amount of retir ement\nallowance otherwise payable to the member and the member's spouse. If the\nmember dies after retirement, the option chosen shall prevail over the provisions of\nsubsections (1) and (3) of this section. If the member dies prior to retirement, the\noption chosen shall prevail over the provisions of subsection (2) of this section. The\noptions shall include:\n(a) Survivorship one hundred percent (100%). The member may elect to receive a\ndecreased retirement allowance during the member's lifetime and have the\nretirement allowance continued after death to the spouse during the lifetime of\nthe spouse.\n(b) Survivorship sixty-six and two -thirds percent (66 2/3%). The member may\nelect to receive a decreased retirement allowance during the member's lifetime\nand have two -thirds (2/3) of the retirement allowance continue after death to\nthe spouse during the lifetime of the spouse.\nIf a retiree, living or deceased, chose either of the optional retirement benefit\nallowances specified in paragraphs (a) or (b) of this subsection from July 15, 1994,\nto July 15, 1998, the optional allowance shall be adjusted accordingly, and the n ew\nbenefit shall commence August 1, 1998. Each recipient of benefits from the plan,\nwho retired from July 15, 1994, to July 15, 1998, shall have a one -time opportunity\nto select an optional retirement allowance. The election by the recipient shall be\nprior to August 1, 1998, at which time the new benefit shall commence. The option\nchosen shall prevail, subsections (1), (2), and (3) of this section notwithstanding.\n(8) For a member who begins participating in the Judicial Retirement Plan on or after\nJanuary 1, 2014:\n(a) If the member dies prior to drawing a retirement allowance, then the surviving\nspouse may elect to:\n1. Take a refund of the member's accumulated account balance or\naccumulated contributions as provided by KRS 21.402; or\n2. If the member had at least five (5) years of service in the plan at the time\nof his or her death, have the member's accumulated account balance\nannuitized into a monthly benefit payable for life that is equal to the\nbenefit that would have been paid had the member retired imm ediately\nprior to his or her date of death and elected to receive benefits payable\nunder the survivorship one hundred percent (100%) option as provided\nby paragraph (b)1. of this subsection.\nIn lieu of the benefits provided by this paragraph to the surviv ing spouse, the\nmember may elect to have the benefits payable under this paragraph paid to\nan individual dependent child by completing the forms provided prescribed by\nthe Judicial Form Retirement System. If no surviving spouse or dependent\nchildren are el igible to receive benefits, then the provisions of subsection (4)\nof this section shall apply to the member.\n(b) If a member dies on or after the date the member begins drawing a retirement\nallowance, the benefits payable to the surviving spouse shall be b ased upon\nwhether or not the member elects prior to retirement to receive an optional\nretirement allowance. The election shall be in writing on the forms prescribed\nby the Judicial Form Retirement System and shall be actuarially equivalent to\nthe amount of  retirement allowance otherwise payable to the member. The\noptional retirement allowances shall include:\n1. Survivorship one hundred percent (100%). The member may elect to\nreceive a decreased retirement allowance during the member's lifetime\nand have the retirement allowance continued after death to the spouse\nduring the lifetime of the spouse;\n2. Survivorship sixty -six and two -thirds percent (66 -2/3%). The member\nmay elect to receive a decreased retirement allowance during the\nmember's lifetime and have t wo-thirds (2/3) of the retirement allowance\ncontinue after death to the spouse during the lifetime of the spouse; or\n3. Survivorship fifty percent (50%). The member may elect to receive a\ndecreased retirement allowance during the member's lifetime and have\none-half (1/2) of the retirement allowance continue after death to the\nspouse during the lifetime of the spouse.\nIn lieu of the benefits provided by this paragraph to the surviving spouse, the\nmember may elect prior to retirement to have the benefits pay able under this\nparagraph paid to an individual dependent child or to a special needs trust by\ncompleting the forms provided by the Judicial Form Retirement System. If no\nsurviving spouse or dependent children are eligible to receive benefits, then\nthe provisions of subsection (5) of this section shall apply to the member.\n(c) For purposes of this section a \"dependent child\" shall mean a child who is less\nthan twenty-one (21) years of age or a disabled child who is eligible for Social\nSecurity disability benefits.\n(9) (a) As used in this section, \"special needs trust\" means a trust described in 42\nU.S.C. sec. 1396p(d)(4)(A) or (C).\n(b) In any circumstances in which a surviving spouse would be entitled to any\nallowance under this section, the monthly allowanc e that the surviving spouse\nwas receiving or is entitled to receive may be paid to a special needs trust for\nthe benefit of the surviving spouse.","path":["KRS Chapter 21"],"source_url":"https://apps.legislature.ky.gov/law/statutes/statute.aspx?id=57218","current_through":"Includes enactments through the 2026 Regular Session","vintage":"09/05/2026","retrieved_at":"2026-09-05T20:48:41Z","sha256":"e8e1ba71b559d7889b5cc0b8240a1a3cc2033b68ae12b01d4f0f434a437f8dc8","source_id":"us-ky","stale":false,"prev":"us-ky/krs-21.415","next":"us-ky/krs-21.425"},"notice":"GroundRules: Original legal text. Not legal advice."}