P.R. Laws tit. 3, § 773
Upon the death of a participant while rendering services or while enjoying a regular leave with pay or authorized sick or disability leave, or for studying, the following shall be paid to the person or persons that he/she has designated in a written order duly recognized and filed with the Administrator, or to his heirs, if no such designation has been made:
(a) Contributions accrued in behalf of the participant up to his/her date of death. These contributions shall not be reimbursed in the case of a participant who dies for causes that are compensated under the Work Accident Compensation Act, except as provided in § 772 of this title. Contributions shall not be reimbursed, either, when the beneficiaries of the deceased employee are granted a pension under special acts.
(b) Death benefits provided with contributions made by the employer if within a period of twelve (12) months prior to the date of death the participant had been receiving a compensation, unless he leaves dependents entitled to receive an annuity for the death of the participant due to occupational causes, as provided in § 772 of this title. This death benefit shall be equal to the annual compensation in effect on the date of death, if the employee was in active service, or on the date that he last rendered services. In the case of new participants who enter the System for the first time after April 1, 1990, the death benefit shall be equal to one hundred percent (100%) of the compensation in effect on the date of the death, if the employee was in active service, or on the last date that he rendered services.
Upon the death of a participant who receives a retirement or disability annuity, unless a reversionary annuity is payable under the provisions of §§ 761 et seq. of this title, a death benefit shall be paid in a single cash lump sum to such person or persons as he/she has designated by written instructions duly acknowledged and filed with the administrator, or to his/her heirs if such a designation has not been made, consisting of the excess, if any, of the contributions of the participant accrued to the time of retirement, over the total amount of all retirement or disability annuity payments received by the participant prior to his/her death, subject to a minimum of one thousand dollars ($1,000). In the event a pension is granted to beneficiaries or heirs pursuant to the provisions of special laws, the death benefit under the provisions of §§ 761 et seq. of this title shall be limited to one thousand dollars ($1,000).
The minimum death benefit of one thousand dollars ($1,000) shall also be paid upon the death of a pensioner who has availed him/herself of a reversionary annuity according to the provisions of §§ 761 et seq. of this title.
Should the death of any retired participant occur within the thirty (30) days after the retirement date, said death shall be deemed to have occurred during the time of service regarding any and all provisions of §§ 761 et seq. of this title; regardless of any other provisions of §§ 761 et seq. of this title.
History —May 15, 1951, No. 447, p. 1298, § 13; June 19, 1954, No. 73, p. 374, § 5; July 30, 1974, No. 269, Part 2, p. 313, § 1; Apr. 13, 1986, No. 11, p. 26; Feb. 16, 1990, No. 1, § 9; renumbered as § 2-113 and amended on Sept. 24, 1999, No. 305, § 22; Sept. 2, 2000, No. 316, §§ 1; Sept. 15, 2004, No. 296, § 7; Sept. 29, 2004, No. 524, § 1, retroactive to July 1, 2004.