End-of-Life Planning Guide for Federal Employees and Retirees

Preparing for the end of life is not limited to writing a will. Federal employees and retirees also need to consider health care instructions, beneficiary designations, federal retirement benefits, the Thrift Savings Plan, life insurance and the information survivors will need to contact government agencies.

Without an organized plan, family members may have difficulty locating documents, identifying accounts or determining which agencies must be notified. Missing marriage certificates, divorce decrees or beneficiary information could also delay the processing of survivor benefits.

The goal is not simply to collect paperwork. It is to leave trusted family members or representatives with clear instructions explaining what exists, where it is located and what they may need to do.

NOTE: This guide is for general educational purposes and does not provide legal, tax or financial advice. Estate-planning, power-of-attorney and advance-directive requirements vary by state. Readers should consult appropriate legal and tax professionals about their individual circumstances.

Key takeaways

A basic end-of-life file should include legal, medical, financial, personal and federal benefit records.
Federal employees and retirees should review beneficiary information for their TSP, FEGLI and federal retirement benefits.
A will does not replace beneficiary designations maintained by federal benefit programs.
Survivors may need marriage certificates, divorce records, birth certificates and proof of death when applying for federal benefits.
Advance directives and powers of attorney should be completed before they are needed.
The documents must be stored securely, but at least one trusted person should know how to locate them.
Estate-planning and advance-directive requirements vary by state, so legal documents should be reviewed under applicable state law.

Why federal families need a specialized checklist

The National Institute on Aging recommends organizing legal, financial and health care documents before a crisis occurs. Its Getting Your Affairs in Order checklist provides a useful starting point.

Federal employees and retirees, however, may have additional records that do not appear on a general estate-planning checklist. These may include:

A CSRS or FERS annuity
An OPM retirement claim number
A TSP account
Federal Employees’ Group Life Insurance coverage
Federal Employees Health Benefits coverage
A federal survivor-annuity election
Military service and deposit records
Court orders affecting federal retirement benefits
Beneficiary designations filed with different federal programs

Each program may have its own rules and procedures. Organizing these records can make it easier for survivors to identify potential benefits and submit the required documentation.

Prepare the essential legal documents

The appropriate documents depend on family circumstances, state law and the complexity of the estate. The following are commonly included in an end-of-life plan.

Last will and testament

A will generally explains how property within the estate should be distributed and identifies the person who should administer the estate.

A will may also address matters such as guardianship of minor children and the disposition of personal property. However, not every asset is necessarily distributed under a will. Accounts with beneficiary designations, jointly owned property and assets held in a trust may pass under different arrangements.

Financial power of attorney

A financial power of attorney authorizes another person to handle specified financial or legal matters. A durable power of attorney generally remains effective if the person granting the authority becomes incapacitated.

The Consumer Financial Protection Bureau explains that without advance planning, relatives may have to seek a court-appointed guardian if someone becomes unable to manage financial decisions.

The person selected for this responsibility should be trustworthy, capable of maintaining accurate records and willing to act in the individual’s best interest.

Advance directive or living will

An advance directive records a person’s health care wishes in case that person cannot communicate or make medical decisions.

According to the National Institute on Aging, the two most common advance directives are a living will and a durable power of attorney for health care.

A living will describes preferences for medical treatment. A health care power of attorney identifies someone who can make health care decisions when the patient cannot.

State requirements differ. An advance directive should be completed according to the law of the person’s state and shared with the designated health care representative and appropriate medical providers.

Trust documents

A trust may be useful in certain circumstances, but not everyone needs one. Anyone considering a trust should understand:

Which property has been transferred to it
Who serves as trustee and successor trustee
What powers the trustee possesses
How the trust coordinates with the will and beneficiary designations

Creating a trust document without properly transferring assets into the trust may not accomplish the intended result.

Gather personal and family records

OPM may require proof of family relationships and prior marital events before it can approve certain death benefits.

An organized file may include:

Birth certificate
Marriage certificate
Social Security number
Divorce decrees
Annulment records
Death certificates from prior spouses
Adoption records
Birth certificates for eligible children
Citizenship or naturalization records
Military discharge records
Court orders affecting retirement or survivor benefits

OPM’s survivor-benefits guidance says an applicant may need proof of death, proof that previous marriages ended, a marriage certificate and birth certificates for eligible children. A court-appointed executor or administrator may also need proof of the appointment.

Collecting these records in advance does not determine whether someone qualifies for a benefit. It can, however, make it easier for survivors to provide the evidence OPM requests.

Create a federal retirement record

Federal employees and retirees should leave a summary that helps a survivor understand their federal retirement coverage.

The file could identify:

Whether coverage is under FERS, CSRS or CSRS Offset
Employing agency or former agency
Date of retirement or expected retirement date
OPM retirement claim number, if retired
Survivor-annuity election made at retirement
Former-spouse court orders affecting the annuity
Recent OPM annuity statement
Contact information for the employing agency or OPM
Copies of important retirement correspondence

For an active employee, survivors should ordinarily contact the employing agency. OPM says the agency will provide an information packet and work with survivors to submit the necessary information.

If the person was retired or receiving an OPM benefit, the family can use OPM’s Report of Death page to report the death of a retiree or survivor annuitant.

Depending on the retirement system, a survivor applying for death benefits may need:

SF 3104 and related documentation for a death under FERS
SF 2800 and related documentation for a death under CSRS
A death certificate
A marriage certificate
Other evidence required by the application or the family’s circumstances

Families should obtain current forms and instructions directly from OPM rather than relying on forms saved years earlier.

Review federal beneficiary designations

One of the most important preparation steps is determining which beneficiary designations are actually on file.

Federal employees and retirees may have separate beneficiary arrangements for:

TSP
FEGLI
Unpaid federal compensation
CSRS or FERS lump-sum benefits
IRAs and other retirement accounts
Bank and brokerage accounts
Private life insurance policies

These are not necessarily controlled by a single form.

Thrift Savings Plan beneficiaries

TSP participants can designate one or more people, an estate, a trust or another eligible entity to receive the account after death.

The TSP explains on its beneficiary designation page that participants should review their beneficiary choices following major life changes. If the TSP does not have a valid designation on file, the account is distributed according to the statutory order of precedence. Marriage, divorce, remarriage, the birth of a child or the death of a previously named beneficiary should prompt a review. Changing a will does not automatically change a TSP beneficiary designation. Participants should sign in to their TSP accounts to confirm the current designation rather than assume that a form submitted many years ago still reflects their wishes.

FEGLI beneficiaries

Federal Employees’ Group Life Insurance also has its own rules for paying death benefits. Employees and retirees should verify both the amount of coverage and the beneficiary information associated with it.

The file prepared for survivors should identify:

Whether FEGLI coverage is in effect
Types and amounts of coverage, if known
Where the beneficiary designation is maintained
How survivors can begin a claim
Whether private life insurance policies also exist

OPM provides general program information through its FEGLI resource center.

FERS or CSRS lump-sum benefits

OPM allows employees and retirees to make beneficiary designations for certain lump-sum retirement benefits. These should not be confused with the survivor-annuity election made at retirement. A survivor annuity is generally based on retirement law, eligibility requirements and the election made by the employee or retiree. A designation for a lump-sum benefit does not necessarily create a monthly survivor annuity.

OPM’s Life Events page provides information about federal retirement beneficiary designations.

Inventory financial accounts and obligations

The CFPB recommends organizing financial information so that it is available during an emergency. Its planning for diminished capacity and illness guide suggests collecting information about:

Bank and brokerage accounts
Mortgages and credit accounts
Insurance policies
Pension and retirement benefits
Social Security payments
Financial and medical professionals
Safe-deposit boxes

A personal inventory could also include:

TSP and IRA accounts
Employer retirement plans
Savings bonds
Real estate
Vehicles
Business interests
Annuities
Long-term-care insurance
Credit cards and other debts
Automatic deposits and withdrawals
Recurring household bills
Income-tax records
Digital assets and online subscriptions

The inventory does not need to contain every password. It should provide enough information for the legally authorized person to identify the institution, locate the records and determine whom to contact.

Prepare health and insurance information

An end-of-life file should help a trusted person quickly understand the individual’s current health coverage and medical wishes. Consider including:

FEHB plan name and enrollment information
Medicare card and coverage information
Other health insurance
Prescription-drug information
Long-term-care insurance
Health savings account information
Advance directive
Health care power of attorney
Current medications
Allergies
Physicians and other medical providers
Preferred hospital
Emergency contacts

Copies of an advance directive should be given to the health care agent and appropriate medical providers. The original should be stored somewhere accessible during an emergency—not somewhere no one can reach.

Leave instructions for Social Security

Funeral homes generally report deaths to the Social Security Administration. If the funeral home does not report the death, SSA says a family member should call and provide the deceased person’s name, Social Security number, date of birth and date of death.

Certain spouses and other family members may qualify for monthly Social Security survivor benefits. A spouse or, in some circumstances, a child may also qualify for the one-time lump-sum death payment.

SSA explains these procedures on its What to Do When Someone Dies page.

The planning file should indicate:

Whether the person receives Social Security
The person’s Social Security number
Whether a spouse or dependent may qualify for survivor benefits
Where marriage, divorce and dependent records are located

Survivor benefits are not always automatic. Eligible family members may need to apply.

Include tax records and instructions

The person administering an estate may have to file the deceased individual’s final income-tax return. Depending on the circumstances, an estate income-tax return or other forms may also be required.

Useful records include:

Recent federal and state tax returns
W-2s, 1099s and other income records
Property-purchase and cost-basis records
Records of estimated tax payments
Business or rental-property records
Contact information for the tax preparer
The location of supporting tax documents

IRS Publication 559 explains federal tax responsibilities for survivors, executors and administrators. It includes a checklist of potentially required forms and their due dates. Because estate and income-tax issues can become complicated, the executor may need assistance from a qualified tax professional.

Record funeral, burial and memorial preferences

Written instructions can reduce uncertainty during an emotionally difficult period.

The planning file might address:

Burial or cremation preferences
Funeral-home information
Cemetery arrangements
Religious or memorial-service wishes
Organ or tissue donation preferences
Obituary information
People who should be notified
Whether arrangements have been prepaid
Location of contracts or receipts

These instructions should be easy to find. Placing the only copy in a safe-deposit box could create difficulties if the family cannot immediately access the box.

Additional planning for veterans

Veterans may be eligible for burial, memorial and survivor benefits through the Department of Veterans Affairs.

The VA’s Planning Your Legacy: VA Survivors and Burial Benefits Kit (PDF download) includes a Record of Personal Affairs for documenting important records, account information, military discharge documents and marital history. Veterans may want to include:

DD Form 214 or other discharge records
VA claim number
VA disability information
Pre-need burial eligibility decision
Preferred national or state veterans cemetery
Military service history
Information about burial flags, markers or memorial certificates
VA life insurance information

The VA recommends that family members know where these records are located before they are needed.

Plan for digital access without sacrificing security

Many financial, medical and federal benefit records are now delivered electronically. Survivors may know that an account exists but have no way to find statements, bills or contact information. A digital inventory could identify:

Email accounts
Mobile phones and computers
Cloud-storage services
Online financial accounts
Automatic bill-payment services
Social media accounts
Digital subscriptions
Cryptocurrency or other digital assets
Password-manager instructions

Passwords, recovery codes and personal identification numbers should be stored securely and separately from a general account list. The person preparing the plan should also consider whether state law or an online service’s terms limit another person’s access. The objective is to give an authorized representative a lawful way to locate and manage digital property—not simply to leave unprotected passwords in a folder.

Tell someone where the documents are kept

A carefully prepared file will not help if no one knows it exists.

At least one trusted person should know:

Where original legal documents are stored
Where copies are located
Who has been named executor or personal representative
Who holds financial and health care powers of attorney
Where federal benefit records are located
How to find insurance policies and account inventories
Whom to contact after a death
Where safe-deposit boxes and keys are located
How emergency digital-access instructions can be obtained

The documents should be protected from theft, fire and unauthorized access while remaining reasonably accessible to the people who may need them.

Review the plan after major life changes

End-of-life planning is not a one-time project. The file should be reviewed periodically and after major changes such as:

Marriage
Divorce
Remarriage
Birth or adoption of a child
Death of a beneficiary
Retirement
Change in health
Move to another state
Purchase or sale of major property
Change in TSP or insurance coverage
Creation or amendment of a trust
Change in the person selected as executor, agent or trustee

A document can remain legally valid while no longer reflecting the person’s current wishes. Beneficiary designations can also become outdated if they are not reviewed following a family change.

Frequently asked questions

Does a will control who receives a TSP account?

The TSP first looks to a valid beneficiary designation on file. If there is no valid designation, the TSP uses the statutory order of precedence. A will does not substitute for confirming the beneficiary information maintained by the TSP.

Is a survivor annuity the same as a beneficiary designation?

No. A CSRS or FERS survivor annuity is governed by federal retirement law, eligibility rules and the retirement election. Beneficiary designations may apply to other payments, such as TSP, FEGLI or certain lump-sum retirement benefits.

Should account passwords be included in the document file?

A general inventory should identify the accounts, but passwords and access credentials should be stored through a secure method. Legal authority to administer an estate does not necessarily give someone permission to use another person’s password or bypass an online provider’s access rules.

How many death certificates might a survivor need?

The number will depend on the person’s accounts, benefits and property. Survivors may need certified copies for government agencies, insurers, financial institutions and other organizations. The funeral home can usually explain how to obtain them.

Does everyone need a trust?

No. Whether a trust is appropriate depends on state law, family circumstances, assets and planning goals. A qualified estate-planning attorney can help determine whether a trust would provide a meaningful benefit.

Where should original documents be stored?

They should be protected but accessible to the appropriate people. A fire-resistant home safe, attorney’s office or other secure location may be appropriate. If documents are kept in a safe-deposit box, the owner should determine whether the executor or another trusted person can access it following incapacity or death.

The bottom line

An end-of-life plan should do more than explain who receives property. It should help trusted people make medical decisions, manage finances during incapacity, locate important records and apply for benefits after death.

For federal employees and retirees, that means combining ordinary estate-planning documents with a clear record of federal retirement coverage, TSP beneficiaries, FEGLI coverage, health benefits and survivor-annuity elections.

Completing the documents is only part of the job. The final step is ensuring that the appropriate people know the plan exists, understand their responsibilities and can find the information when it is needed.

End-of-Life Planning Checklist for Federal Employees & Retirees

This is a practical organizer for legal documents, federal benefits, health care instructions, financial records and information your survivors may need. This workbook is an organizer, not a will, beneficiary designation, power of attorney or advance directive. Legal requirements vary by state. Use current government forms and consult qualified legal or tax professionals when appropriate. Download checklist here (10-page PDF)