495—14.13 (97B) Payment procedures for heirs that cannot be located.
	 14.13(1) Order of priority. If a death benefit cannot be paid because heirs cannot be located, IPERS will pay a death benefit to the member’s heirs according to the following procedure.
	  a.   	 Children. If there is no surviving spouse, but at least one child survives, the death benefit shall be divided equally among the member’s children. If there are living and deceased children, the shares that would have been payable to deceased children shall be payable in equal shares to the surviving children of each such deceased child.
	  b.   	 Grandchildren. If neither the spouse nor children survive, but at least one grandchild survives, the death benefit shall be divided equally among the member’s grandchildren. If there are living and deceased grandchildren, the shares that would have been payable to any deceased grandchild shall be payable in equal shares to the surviving children of such deceased grandchild.
	  c.   	 Parent(s). If there is no surviving spouse, child, or grandchild, but at least one parent survives, the death benefit shall be divided equally between the member’s parents.
	  d.   	 Siblings. If there is no surviving spouse, child, grandchild, or parent, but at least one sibling survives, the death benefit shall be divided equally among the member’s siblings. If there are living and deceased siblings, the shares that would have been payable to any deceased sibling shall be payable in equal shares to the surviving children of such deceased siblings.
	  e.   	 Nephew(s) and niece(s). If no one from the above-mentioned groups survives, but there is at least one surviving niece or nephew, the death benefit shall be divided equally among the member’s surviving nieces and nephews.
	  f.   	 Estate. If someone other than a member of one of the groups listed above claims the member’s death benefit, an estate must be opened and the death benefit shall only be payable to the administrator of that estate.
	 14.13(2) Procedures for initial distribution for identified heirs. IPERS shall distribute the death benefit to the heirs making a claim for such benefit in descending order listed in 14.13(1)“a” to “f.” A claimant shall be required to submit an affidavit suitable to IPERS that verifies the claimant’s share or, to the best of the claimant’s knowledge, that there are no other surviving persons from the claimant’s group and that there are no living persons in any lower-numbered group that would have a higher priority claim to the death benefit. IPERS shall have no responsibility to determine or search out the member’s heirs at law, nor shall IPERS incur any liability for relying on a claimant’s affidavits in paying the death benefit hereunder.
	 14.13(3) Procedures for final distribution to heirs who have filed claims. If a claimant has identified other persons in the claimant’s group who would be entitled to a share of the member’s death benefit, but such persons have not filed a claim within five years after the member’s death, or by the date required under IRC Section 401(a)(9) if earlier, the remainder of the member’s death benefit shall be paid in pro-rata shares to the claimants who were previously paid a share of the death benefit. In order to comply with the applicable IRS limitations, the final payments under this subrule shall be made by December 31 of the fifth year that begins after the member’s date of death, or by December 31 of the year that distribution is required under IRC Section 401(a)(9), if earlier. The sole recourse of any claimant who is a member of a group receiving payments hereunder or of any lower-numbered group that should have received all of such payments shall be against the claimants of the group that received death benefit payments.