Section 8347 - Death benefits(a)Members eligible for annuities.--Any member or former member on userra leave, other than an annuitant, who dies and was eligible for an annuity in accordance with section 8307(A) or (B) (relating to eligibility for annuities) shall be considered as having applied for an annuity from the fund to become effective the day before his death; and, in the event he has not elected an option, it shall be assumed that he elected option 1 and assigned as beneficiary that person last designated in writing to the board.(b) Members Ineligible for annuities.--In the event of the death of any member or former member on userra leave, other than an annuitant, who is not entitled to a death benefit as provided in subsection (A), his designated beneficiary shall be paid the full amount of his accumulated deductions payable from the fund.(c) Disability annuitants.--In the event of the death of a disability annuitant who has elected to receive a maximum disability annuity before he has received in annuity payments an amount equal to the present value, on the effective date of disability, of the benefits to which he would have been entitled under subsection (a) had he died while in school service, the balance of such amount shall be paid to his designated beneficiary, except that in the event of the death of a disability annuitant who was not entitled to receive benefits under subsection (a), his beneficiary shall be paid the accumulated deductions standing to his credit on the effective date of disability less the total payments received on account of his member's annuity.(d) Other annuitants.--In the event of the death of an annuitant who has elected to receive the maximum single life annuity before he has received in total annuity payments an amount equal to the full amount of the accumulated deductions standing to his credit on the effective date of retirement, the difference between the total payments made to the date of death and the accumulated deductions shall be paid to his designated beneficiary. (e) Required distributions.--All payments pursuant to this section shall start and be made in compliance with the minimum distribution requirements and the incidental death benefit rules of IRC § 401(a)(9). Amended by P.L. TBD 2017 No. 5, § 112, eff. 6/12/2017.Amended by P.L. TBD 2015 No. 93, § 6, eff. 12/28/2015.Amended by P.L. 174 2013 No. 32, § 9, eff. 7/1/2013. 1975, Oct. 2, P.L. 298, No. 96, § 1, imd. effective.