Surviving Dependent – County Contribution for Employees Hired On or After January 1, 2009. Upon the death of a retiree enrolled in the Defined Contribution retiree medical benefit plan (as defined in Section 10.3), eligible surviving dependents may continue participation in the County offered medical plan but remain responsible for all costs (including premiums). To be eligible, a surviving dependent must either be enrolled or have a waiver on file with the County, at the time of the retiree's death. This benefit will be subject to regulation under section 105(b) of the Internal Revenue Code and subject to revenue rulings for these types of plans as promulgated.
