State Public Pensions in Iowa

Reporting a death

The death is reported to IPERS with the Report a Death form linked from ipers.org. Benefits are not automatic; the beneficiary must apply.¹

Death before retirement

IPERS pays the greater of the actuarial present value of the accrued benefit or accumulated contributions plus a formula amount.^{2, 3}

If the member was vested or active and named a single person, that beneficiary may elect a lump sum or a lifetime monthly benefit, but a monthly benefit under $50 is paid as a lump sum. An inactive nonvested member's benefit is always paid as a lump sum.^{2, 3}

Death after retirement

A retiree's continuing benefit depends on the payment option elected: under a joint-and-survivor option (Options 4 and 6), the contingent annuitant receives a monthly benefit for the rest of their life.⁴

Under the single life annuity (Option 3), no death benefit is payable. Lump-sum or term-certain options (Options 1, 2 and 5) pay the remaining amounts to the beneficiary or estate.⁴

Who receives the benefit

Benefits are paid according to the most recent beneficiary designation on file with IPERS.¹

Payments after the date of death

A retiree's monthly payments stop in the month of death (a member who dies in July receives the end-of-July payment). Any retirement benefit paid after the month of death must be returned to IPERS.¹

Line-of-duty death

If a Special Service member's death is the direct and proximate result of a traumatic personal injury incurred in the line of duty, Iowa Code 97B.52(2) provides a non-taxable line-of-duty death benefit of up to $100,000, paid in a lump sum to the beneficiary in addition to any other death benefit.^{3, 2}

Governing law: Iowa Code chapter 97B (IPERS); Iowa Code 97B.52 (payment to beneficiary)

Notify IPERS of the member's death

as soon as possible¹

Iowa Public Employees' Retirement System (IPERS)

Most state and local government employees, teachers, and IPERS Special Service members⁵

Phone: 1-515-281-0020

Toll-free: 1-800-622-3849

Municipal Fire and Police Retirement System of Iowa (MFPRSI)

Municipal fire fighters and police officers (Iowa Code chapter 411)⁶

Phone: 1-515-254-9200

Toll-free: 1-888-254-9200

Peace Officers' Retirement, Accident, and Disability System

Iowa Department of Public Safety officers (Iowa Code chapter 97A)⁷

Judicial Retirement System

Judges (Iowa Code 602.9101)⁸

1. 1.Death (Iowa Public Employees' Retirement System)
2. 2.Death Before Retirement (IPERS)
3. 3.Iowa Code 97B.52, Payment to beneficiary
4. 4.Post-Retirement Death Benefits (IPERS)
5. 5.Contact (IPERS)
6. 6.Iowa Code 411.1 (Retirement System for Police Officers and Fire Fighters)
7. 7.Iowa Code 97A.1 (Peace Officers' Retirement, Accident, and Disability System)
8. 8.Iowa Code 602.9101 (Judicial Retirement System)