What to do when a Paychex account holder dies
Report the death to Paychex's Loans and Distributions
After an account holder at Paychex dies, accounts with beneficiary designations or trust ownership transfer to the designated recipients without probate. Solely-owned accounts require the estate's representative to contact Paychex's Loans and Distributions with the proper legal authority documents.
The first step is contacting Paychex with the account holder's full name, account numbers, and the death certificate in hand.
Death claim process
To file a claim after an account holder's death, here is what Paychex requires:
Filing a claim
- Married; Spousal Beneficiary: the participant was married at the time of death, so the spouse is the primary beneficiary
- Non-Spouse Beneficiary: the participant was not married at the time of death or a spousal waiver was executed. The form names "individuals or revocable trusts"
- For a non-spouse beneficiary the form asks for the Beneficiary Name (or Trust Name) and Beneficiary SSN (or Trust EIN)
- Payment of Benefits to Estate: the participant was not married at the time of death or a spousal waiver was executed, or after diligent effort a beneficiary cannot be identified
- For payment to the estate the form asks for the Name of Estate, the Estate EIN, and the Executor/Administrator Name
- The employer enters the mailing address, email, and telephone for the beneficiary, estate contact, or trustee, and the trustee name if the beneficiary is a trust
- RS0084 states: "If no mailing address is provided, Paychex will default to sending the paperwork to the participant's current address on file."
Required Documents
- Employer Authorization for Distribution of Death Benefits (RS0084)Completed by the employer and wet-signed by the Plan Administrator and Trustee.
- Distribution Election FormPaychex mails it to the address in Section D of RS0084.
- Trust name, trust EIN, and trustee name, for a trust beneficiaryEntered on RS0084.
- Name of estate, Estate EIN, and executor or administrator name, for payment to the estateEntered on RS0084.
Forms Paychex issues2
- Employer Authorization for Distribution of Death Benefits (Form RS0084)
Completed by the employer; signed by the Plan Administrator and Trustee. Available to download.1
- Distribution Election Form
Completed by the beneficiary, estate contact, or trustee. Sent by the institution on request.1
What happens to each kind of account1
- Employer retirement plan
Paychex is the recordkeeper. Under the Paychex Retirement Services Agreement, the employer determines eligibility for distributions made on account of death.2
The Paychex Basic Plan Document template (160338 - 7/2018) pays the account to any surviving designated Beneficiary, or if none survives, to the participant's spouse, or where no spouse exists, to the participant's estate.3
For a Spouse Beneficiary, the Summary Plan Description template directly rolls an eligible rollover distribution over $1,000 but not over $7,000 into a traditional IRA, unless the Adoption Agreement specifies otherwise or the participant directed otherwise.4
For the Paychex Pooled Employer Plan, Paychex describes itself as the formal plan administrator.5
What Paychex's agreement and guidance say4
- How proceeds are paid
Under the Paychex Summary Plan Description template (Rev. 11/2025), a non-spouse Beneficiary of a vested balance of no more than $7,000 receives a lump sum of the entire amount unless the Beneficiary elects a direct rollover to an inherited IRA. Each plan's Adoption Agreement can differ.4
Above $7,000, a plan subject to the REA Safe Harbor provisions pays the Beneficiary a lump sum, installment payments, or an annuity contract. In a plan not subject to them, the Beneficiary receives periodic annuity payments from an insurance company unless a waiver form was signed.4
Under the Retirement Services Agreement, distribution checks are generally mailed no later than three business days after funds reach the Master Custody Account; EFTs generally take two business days and wire transfers one.2
- A denied or disputed claim
The Summary Plan Description template says the Plan Administrator gives "a written notice of the denial within 90 days of the date your claim was filed," and the Beneficiary "will have 60 days from receipt of the notice of denial" to apply in writing for review.4
- Payment to a minor or incapacitated beneficiary
Under the Basic Plan Document template, a minor Beneficiary's share is treated as paid to the minor when it is paid to the minor's legal guardian or, if applicable, to a custodian for the minor.3
- Refusing an inheritance
Under the Basic Plan Document template, a Beneficiary may disclaim their portion of the account by giving the Plan Administrator written notification.3
Not in Paychex's published guidance1
- Whether the death certificate must be certified
Sources5
- 1.Employer Authorization for Distribution of Death Benefits (Form RS0084), RS0084 08/2023
- 2.Paychex Retirement Services Agreement, RS0060 Rev. 5/2026
- 3.Qualified Retirement Plan Basic Plan Document, 160338 - 7/2018
- 4.Qualified Retirement Plan and Trust Summary Plan Description, Rev. 11/2025
- 5.Pooled Employer Plans
Paychex's Loans and Distributions can be reached by fax at 1-585-389-7219 for questions throughout the claims process.
Sources
Data sourced from Paychex primary sources (17 pages reviewed). How we research.
Paychex death claims support
Loans and Distributions
Fax
Mailing address
Website
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