Casualty Assistance Checklist
for Retiree Death in Korea

updated February 3, 2008

Immediate Tasks

When a retiree dies in Korea, the circumstances of where the retiree died affect how casualty assistance is provided to the survivors. If the retiree died in a military hospital, the normal procedure is to include the U.S. Army Mortuary at Yongsan in the notification list. If the retiree death occurs other than on a military installation such as at home or in a Korean hospital, it will be up to the family or assistance provider to notify the mortuary. If service by the U.S. Army Mortuary at Yongsan is desired for any retiree other than a current federal employee, the family must submit a request to the U.S. Embassy in Seoul. Once approved by the Embassy, the mortuary personnel will transport the body to Yongsan. Korean services arranged by the Army Mortuary, such as cremation, must be paid by the family.

If the retiree has died in a Korean hospital, the family must settle the hospital bill before the body will be released to the mortuary. If money is not available to settle the bill immediately, the body will be kept in the hospital and the bill will increase as the daily storage cost is added each day. Also, a death certificate issued by a Korean hospital must be in English. If not, a translation must be obtained and notarized by the U.S. Embassy.

An autopsy will only be performed by the U.S. Army Mortuary if the circumstances of death are questionable. Otherwise, the autopsy must be performed in a Korean hospital. Very Important: If the retiree has already died before arriving at the Korean hospital, an autopsy must be requested, or the death certificate issued by the Korean hospital will show the cause of death as "Unknown." In this case, no benefits agency will pay an annuity to the survivor(s).

If there is reason to believe that the cause of death would help support a claim for VA benefits, then an autopsy should be requestedto establish service connection to the cause of death. For example, a retiree who is receiving a disability pension from the VA may be determined to have died of causes related to the disability. In that case, the widow(er) would be eligible for the tax-free VA Dependency and Indemnity Compensation (DIC). If the death is not determined as service connected and the widow(er) has no other income, he or she could be eligible for the tax-free VA Death Pension. An autopsy could help tip the scales in favor of the higher benefits. A service-connected death ruling also affects eligibility for other VA benefits such as reimbursement of burial expenses, and for spouse and children's education benefits.

If the retiree has provided instructions on desired funeral arrangements and burial location, these instructions should be carried out by the survivors and assistance provider. If no instructions were left by the retiree, then the next of kin (normally the widow/er) should provide instructions.

Burial in Korea provides limited options for foreigners. The Foreigner's Cemetery in Seoul is full. The U.N. Cemetery in Pusan is open only to veterans who received a Medal of Honor in the Korean War. The only other option is burial in a private cemetery, and this is normally church affiliated. If the body is to be returned to the U.S. for burial, it can be transported space available to the nearest West Coast port (such as Travis AFB). Survivors are responsible for costs for moving the body from the port of entry to the burial location, and this can be very expensive. An alternative is to use commercial air to transport the body to the nearest city to the desired burial location. The U.S. Army Mortuary has cost information for this option.

Cremation is an affordable option when arranged through the U.S. Army Mortuary. It puts less financial strain on the family and greatly reduces costs if the desired burial location is outside Korea. Cremation also provides a variety of other options for disposition of the remains.

Once the disposition of remains is determined, five immediate tasks must be addressed by the assistance providers in the case of survivors who are remaining in Korea. These are critical to obtaining benefits for the widow(er) and minor children the retiree may have left:

• 1. Tax Identification Number: If the widow(er) does not have a Social Security Number (SSN) or Individual Taxpayer Identification Number (ITIN), and is under 60 years of age, IRS Form W-7 should be used to obtain an ITIN. Photocopies of two photo IDs must be included with the application. This will be required in obtaining some benefits and opening a new credit union account. If the widow(er) is at least 60 and plans to apply for Social Security benefits, then a SSN will be applied for as part of the benefits application process.
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• 2. Mailing Address: Widow(er)s are eligible for an APO mailbox if boxes are available. Otherwise, General Delivery Service (GDS) should used at the local APO. An APO mailing address is required to open a credit union account, and it simplifies the mailing of correspondence related to any benefits the widow(er) may be qualified to receive. Korean mail is vulnerable to pilferage, particularly in apartment complexes where banks of mailboxes are easily opened by thieves. The widow(er)'s ID card and death certificate should be sufficient to obtain an APO mailbox or GDS.
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• 3. Bank/Credit Union Account: If there is an existing account with the DoD Community Bank, the widow(er) may be able to keep the account in his or her own name. Otherwise, s/he should open a new account at the local USA Federal Credit Union. The DoD Community Bank only issues new accounts to SOFA personnel. A bank or credit union account will allow for direct deposit of benefits and avoid the problem of lost and delayed mail that sometimes occurs with benefits that arrive through the postal system. A SSN or ITIN, APO mailing address and stateside address of a relative or friend is required to open a credit union account.
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• 4. Apply for State Department Death Certificate at the U.S. Embassy in Seoul. You must complete this Application Form and submit it with an original or notarized copy of death certificate, issued by the U.S. or Korean hospital or Army Mortuary, and the passport of the deceased retiree. The U.S. Embassy issues a Report of Death of a U.S. Citizen Abroad and you should request 12 copies. This form is acceptable to use as a death certificate and is sometimes the only acceptable death certificate by some insurance companies and benefits agencies. Complete the form and either deliver it to the U.S. Embassy in Seoul or mail it to:
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  • U.S. Embassy-Seoul
  • ATTN: American Citizen Services
  • Unit 15001
  • APO AP 96205-5001
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• The completed death certificates and cancelled passport will be returned to the mailing address provided on the application.
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• 5. Apply for Life Insurance Payout on Commercial Policies: Insurance companies will normally provide a claims package of forms and instructions upon notification of the deceased member's name and policy number(s). Evidence of regular premium payments is the best assurance of a current life insurance policy. Keep in mind that Accidental Death and Dismemberment policies do not apply in the case of death by disease or natural causes. Some policies may have already been paid up, but evidence should be available to verify this in the member's papers. To submit a claim, follow the instructions in the claim package.
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• 6. Apply for Financial Assistance: AER Form 1103 is used for AER requests. Army Emergency Relief (AER) is available to provide grants to widow(er)s of deceased Army personnel; widow(er)s of other services' members may receive AER aid if their own service relief agency is not available in Korea. At Yongsan call 738-4655 or commercial 0505-738-4655.
  
  The Air Force Aid Society may be able to assist widow(er)s of deceased Air Force members. However, unlike the Army the Air Force provides loans that must be repaid. At Osan call DSN 784-5440 or commercial 031-661-5440.

Benefits Applications

Military Pay	Veterans Affairs	Social Security	Civil Service

The following table shows the different types of assistance that may be available to widow(er)s in Korea, along with the necessary application forms and instructions on completing and mailing the forms. In all cases, benefit and insurance application forms should be sent by Certified Mail/Return Receipt Requested so that a record of mailing and receipt is provided for each application.

Task	Form(s) and Supporting Documents	Instructions
Apply for Widow(er)'s ID Card	Spouse ID card and death certificate	Can be done at any ID issuing facility as long as the Spouse ID card being turned in is still valid (has not expired).
Apply for Widow(er)'s Ration Card	Widow(er) ID card and current enrollment in the Defense Biometric Identification System (DBIDS)	After receiving the new ID card, the widow(er) should enroll in DBIDS. Once the registration is into the DBIDS data base (usually by next day), the ration card application can be processed. Only the widow(er) is authorized a ration card; dependents of widow(er)s cannot receive a ration card. The allowance for widow(er)s is based on individual, not family.
Defense Finance & Accounting Service (DFAS)
Apply for Arrears of Pay (AOP) Application	Standard Form 1174 and original or notarized copy of death certificate	Allows the widow(er) to obtain the retired pay that is owed to the retiree in the month of death from the first of the month to the date of death. Any checks issued for the full month in which death occurred must be returned to DFAS before the AOP claim is honored. Mail to: DFAS Military Retired Pay P.O. Box 7130 London, KY 40742-7130 Mark "AOP CLAIM" in the lower left corner of the envelope.
Apply for Survivor Benefit Plan (SBP)	SBP claims are filed using DD Form 2656-7 (fillable) and original or notarized copy of death certificate. IRS Form W-8BEN, to exempt widow from income tax if she is a Korean citizen and does not have a valid Green Card	The retiree's most recent retired pay account statement should show if the SBP annuity had been elected. This can be verified by a deduction to pay for the annuity. If a retired pay account statement cannot be found, the MRAO can assist in determining if SBP is in effect. If it is, then complete the form, ensuring the widow(er) signs in both Section 3 and Section 4, and that her signature is witnessed by two persons who must also sign the form. IRS instructions on using the W-8BEN form are here. Place the retiree's Social Security number in the top margin at the right side, and in Part I, item 8. Mark Part I, item 3 as "Individual." In Part II, item 9a, enter "Korea" and in item 10, enter "22" for Article, "0" for % and "Survivor Benefit Plan" for type of income. For reasons, enter: "Citizen and resident of Korea." Have the widow(er) sign and date the form, entering "Self" in the space next to the date. Send the form together with the annuity claim form. When completed, mail the forms and death certificate to: DFAS Military Annuitant Pay P.O. Box 7131 London, KY 40742-7131 Mark "SBP CLAIM" in the lower left corner of the envelope.
Department of Veterans Affairs (VA)
Apply for VA Widow(er)'s Benefits	VA Form 21-534 and death certificate	The application for VA widow(er)'s benefits is used to apply for both the Dependency and Indemnity Compensation (DIC) and the Death Pension (DP). If the retiree was receiving a VA disability pension and the cause of death may be connected to the disabilit(y/ies), fill out that part of the application. Otherwise, the claim should be completely filled out to apply for the DP. In this case, it should be submitted except if two situations apply: 1) you are sure the retiree's death cannot be determined as service connected, and 2) the widow(er) has other income that would preclude receipt of the low-income VA Death Pension. The after-tax amount of the other income, such as Social Security, must equal or exceed the tax-free DP amount ($624 in 2008) to be of positive benefit to the annuitant. It may turn out to be better to apply for the VA DP once the after-tax income has been calculated and compared. (See Social Security widow(er)'s benefits regarding tax for non-resident aliens.) Mail VA claims to: VA Regional Office 1000 Liberty Ave. Pittsburgh, PA 15222-4004.
Apply for VA Burial Benefits	If the veteran's death was service-connnected, complete and submit VA Form 21-530, with death certificate and receipt for funeral and burial expenses	Instructions are provided with the form. Complete the form and mail to same address in previous comment.
Apply for VA Dependent Education Benefits	VA Form 22-5490	For dependents of veterans with total disability, and for family members of deceased veterans with service connected death. Instructions are provided with the form. Complete the form and mail to the Eastern Region office.
Apply for VA Child's Education Benefits	VA Form 21-674	Can be used to apply for children's education benefits for service connected or non-service connected deaths. Income information must be provided in the case of non-service connected death. Mail to Eastern Region office.
Apply for Veterans Group Life Insurance (VGLI) Payout	SGLV Form 8283 (fillable)	Complete the form and return with a death certificate to the address shown at the top of the form.
Apply for National Servicemen's Life Insurance (NSLI) or United States Government Life Insurance (USGLI) Payout	VA Form 29-4125	These policies were issued before VGLI came into effect. A retiree would have had to retire before VGLI to have one of these, and it would be very rare for a military retiree living in Korea. Evidence of annual dividend payouts on these policies should be in the retiree's papers as evidence of one of these policies.
Social Security Administration (SSA)
Apply for Lump Sum Death Benefit	Social Security Form SSA-8 (non-fillable,75kb; fillable, 149kb)and original or notarized copy of death certificate (Note: Information in fillable forms cannot be saved if using Adobe Acrobat Reader)	One time payment of $255 to the next of kin. Mail to: Social Security Administration VARO Manila APO AP 96515-1000
Apply for Social Security Widow(er)'s Benefits (if widow(er) is at least 60 years old) If widow(er) is at least 50 years old but younger than Full Retirement Age (see instructions), disabled and unable to work, file for Disability updated 2-3-08	SSA-21 (non-fillable, 91kb; fillable, 149kb), SSA-10 (non-fillable, 142kb; fillable, 267kb) (Note: Information in fillable forms cannot be saved if using Adobe Acrobat Reader) Use instructions for completing form.	If widow(er) does not have Social Security number, also submit SSA-5FS (non-fillable, 153kb; fillable, 377kb) to apply for a new number. Benefits for Korean widow(er)s are taxed at 25.5% and tax is non-refundable. Note: If the widow(er) will receive less than $840 from Social Security before taxes (2008 benefits), and s/he has no other income, then it's probably better to apply for the VA Death Pension, which is tax-free. If unsure about what s/he would receive, contact the MRAO to request a Social Security benefits estimate. Mail to: Social Security Administration VARO Manila APO AP 96515-1000
Apply for Social Security Mother's or Father's Benefits (if child[ren] under 16)	SSA-21 (non-fillable, 91kb; fillable, 149kb), SSA-5 (non-fillable, 99kb; fillable, 177kb)	Comment for widow(er)'s benefits above also apply for mother's or father's benefits if s/he is a Korean citizen.
Apply for Social Security Child's Benefits (if child[ren] under 19 and still in secondary school)	SSA-21 (non-fillable, 91kb; fillable, 149kb), SSA-4 (non-fillable, 134kb; fillable, 336kb)	Comment for widow(er)'s benefits regarding the non-refundable tax withholding above also applies for child's benefits if the child is a Korean citizen.
Office of Personnel Management (OPM)
Apply for Civil Service Retirement System (CSRS) or Federal Employee Retirement System (FERS) Annuity	Standard Form 2800 (fillable) for CSRS Standard Form 3104 for FERS IRS Form W-8BEN, to exempt widow(er) from income tax if s/he is a Korean citizen and does not have a valid Green Card	Instructions for completing the annuity forms are included with the forms. Mailing addresses are also included. IRS instructions on using the form W-8BEN are here. Place the retiree's Social Security number in the top margin at the right side, and in Part I, item 8. Mark Part I, item 3 as "Individual." In Part II, item 9a, enter "Korea" and in item 10, enter "22" for Article, "0" for % and "Government Annuity" for type of income. For reasons, enter: "Citizen and resident of Korea." Have the widow(er) sign and date the form, entering "Self" in the space next to the date. Send the form together with the annuity claim form.
Apply for Thrift Saving Plan Payout	TSP Form 17	Instructions for completing the form and mailing address are included.