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Benefit in the Event of an Employee Death : P-150

Policy/Guideline Area

Personnel Guidelines

Applicable Divisions

TCATs, Community Colleges, System Office


The purpose of this guideline is to establish the operational guidelines for Benefit in the Event of an Employee Death by the Tennessee Board of Regents.


  1. Introduction
    1. The Tennessee Board of Regents has established a procedure to ensure that survivors of deceased employees are promptly informed regarding payment of earned wages and any other benefits to which they may be entitled.
      1. Upon employment, employees will be provided a Designation of Beneficiary form (Exhibit 1) that will facilitate such disbursement in the event of death.
  2. Notification Process
    1. The supervisor or department head of a deceased employee shall notify the Office of Human Resources of the employee's death, date of death, as well as the name of next of kin and/or the executor/administrator of the estate, if known.
    2. Using the procedures outlined on the Survivor Assistance Report (Exhibit 2), the Office of Human Resources shall notify appropriate institutional personnel (Vice President and/or Dean, Payroll, etc.) and agencies/vendors (retirement, insurance, flexible benefits, supplemental annuities, etc.) of the employee's death.
    3. In addition, the Office of Human Resources shall contact the survivor(s) and/or executor/administrator of the estate to advise them of available survivor assistance services and to request documentation required for release of final compensation payments.
  3. Payment of Salary and Other Benefits
    1. The Office of Human Resources shall initiate the appropriate form to terminate the employee. Payment of earned salary and other benefits will be disbursed in accordance with TCA §30-2-103, TCA §8-50-808, and current IRS rules and regulations regarding taxation and social security deductions.
    2. If the employee completed a Beneficiary in the Event of Death Form, payment(s) will be made to the beneficiary(ies), provided a death certificate or physician's statement has been received.
    3. If the employee failed to complete such form, payment of wages will be made in accordance with TCA §30-2-103(b)(1) and (2). Payment for accrued annual leave, sick leave and compensatory time shall be made to the same beneficiary designated for retirement benefits, unless otherwise indicated on the completed form.




T.C.A. §§ 49-8-203; 30-2-103; 8-50-808; IRS Rules


May 5, 1998 Presidents Meeting.