State Public Pensions in New Hampshire

Reporting a death

The death of a retired member or beneficiary is reported to NHRS on its retirees and beneficiaries line (option 2 on the main number) so that pension payments stop.¹

Death before retirement

RSA 100-A:9, II gives the surviving spouse a choice of a lifetime pension or a lump sum where a member dies in service with at least 10 years of creditable service, or already eligible for service retirement, and the spouse is the sole beneficiary.²

The spouse's lifetime pension equals 50% of the member's service retirement allowance. The lump sum equals the member's annual earnable compensation plus a refund of the member's accumulated contributions.²

Otherwise the designated beneficiary receives a lump sum plus the refund of accumulated contributions. A member who dies while not in service leaves only a refund of accumulated contributions.³

An eligible member can pre-select a maximum Survivorship Option for a beneficiary: a lifetime pension calculated as if the member had retired the day before death, payable if the member dies before applying for retirement. It is not automatic.³

Death after retirement

The benefit depends on the retiree's option: under the Maximum Retirement Allowance or Option 1, a lump sum of the retiree's accumulated contributions at retirement minus annuity payments received goes to the beneficiary; under a Survivorship Option (2, 3, or 4), a lifetime pension to the primary beneficiary.^{4, 5}

Under RSA 100-A:12, II, the surviving spouse of a Group II (police and fire) retiree who was married on the effective date of retirement receives a lifetime pension of 50% of the retiree's pension until that spouse dies or remarries. It is automatic, whatever payment option was elected.⁶

RSA 100-A:12 also pays a retired Group II member's designated beneficiary, or the estate if no designee survives, a one-time lump sum: $3,600 if the member retired before July 1, 1988, and $10,000 if the member was in Group II as of June 30, 1988 and retired on or after July 1, 1988.⁶

The Group II lump sum is $3,600 for a member who joined Group II between July 1, 1988 and July 1, 1993, and nothing for anyone who joined Group II after July 1, 1993.⁴

Who receives the benefit

An estate or a trust can be named as beneficiary only under the Maximum Retirement Allowance or Option 1, and can receive only a lump sum. A monthly survivor annuity can be paid only to an individual.^{4, 7}

A trust is not eligible for the pre-selected Survivorship Option.³

Line-of-duty death

A job-related death carries a separate accidental death benefit.³

Governing law: RSA 100-A (RSA 100-A:9; RSA 100-A:12; RSA 100-A:13)

New Hampshire Retirement System (NHRS)

State and local public employees, teachers, police, and fire (Group I and Group II)^{8, 1}

Phone: 1-603-410-3500

Toll-free: 1-877-600-0158

1. 1.Contact Us & Directions (NHRS)
2. 2.RSA 100-A:9, Ordinary Death Benefit
3. 3.Pre-retirement Death Benefits (NHRS)
4. 4.Benefit Payment Options (NHRS brochure)
5. 5.RSA 100-A:13, Optional Allowances
6. 6.RSA 100-A:12, Group II Death Benefits
7. 7.Death Benefits Designation of a Trust as Beneficiary (NHRS form)
8. 8.New Hampshire Retirement System (NHRS)