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State of Delaware Office of Pensions
The eligible survivor is determined at the time of the member’s death. The following lists the established order of survivor(s) which can be changed by filing a Priority of Eligible Survivors form (Form SOP-1) with the Office of Pensions:
* The amount payable to a surviving spouse who has not attained age 50 at the time the survivor’s pension begins, shall be actuarially reduced for each month the survivor is under age 50 in accordance with actuarial tables approved by the Board of Pension Trustees. However, the actuarial reduction for any such surviving spouse shall not apply for the period during which such surviving spouse has in his or her care an unmarried child(ren).
At the time of retirement, an irrevocable election shall be made to provide a monthly pension benefit to eligible survivor(s) based on the options below:
Those retiring on or after January 1, 2015*
*This election is irrevocable and must be made prior to the issuance of the first pension direct deposit.