• Employee Benefits Security Administration Resources from PWBA, which protects the integrity of pensions, health plans, and other employee benefits for more than 150 million people.

Internal Revenue Service

• Exempt Organization Search Provides search engine for identifying tax exempt organizations.
• Publication 502
• Medical and Dental Expenses PDF File. (IRS Pub. 502). The survivor or personal representative of a decedent can choose to treat certain expenses paid by the decedent's estate for the decedent's medical care as paid by the decedent at the time the medical services were provided.
• Publication 559 - Survivors, Executors, and Administrators
• Personal Representatives PDF File. (IRS Pub. 559). A personal representative of an estate is an executor, administrator, or anyone who is in charge of the decedent's property. Generally, an executor (or executrix) is named in a decedent's will to administer the estate and distribute properties as the decedent has directed.
• Publication 721 - Tax Guide to U.S. Civil Service Retirement Benefits
• Rules for Survivors of Federal Employees - Salaries and Wages PDF File. (IRS Pub. 721). Salary or wages earned by a federal employee but paid to the employee's survivor or beneficiary after the employee's death are "income in respect of the decedent." This income is taxable to the survivor or beneficiary. This treatment also applies to payments for accrued annual leave.
• Publication 950 - Introduction to Estate and Gift Taxes
• Unified Credit PDF File. (IRS Pub. 950). The credit of $192,800 eliminates taxes on a total of $600,000 of taxable gifts and taxable estate.
• Social Security Administration Provides comprehensive information regarding the Social Security Administration (SSA) and its programs and services.
• 1997 Social Security Handbook (13th Edition) The Handbook includes the provisions of the Social Security Act (the Act), as amended through December 31, 1996, regulations issued under the Act, and precedential case decisions (rulings).
• Compilation of Social Security Laws Includes the original Social Security Act, as amended. A list of laws which have amended the Act may be found in Volume II.
• Publications List - Survivor's Benefits Publications available In English and Spanish.
• Booklet: Social Security--Survivors Benefits Provides information on Survivor Benefits what kind of survivors benefits your tax dollars are paying for and how those benefits are earned, how to sign up for Social Security benefits and what you need to know after benefits start; includes related links
• Booklet: What You Need To Know When You Get Retirement or Survivors Benefits Provides information about Social Security, includes a government booklet that explains Social Security benefits; includes links to the benefits, what you must report, contact information, changes you must report, disability benefits, eligibility.
• Fact Sheet: Government Pension Offset A Law That Affects Spouse's Or Widow(er)'s Benefits Some or all of your Social Security spouse's or widow(er)'s benefit may be offset if you receive a pension from a job where you did not pay Social Security taxes.
• Social Security Rulings and Acquiescence Rulings Provides links to rulings by the Social Security Administration on federal Old-Age, Survivors, Disability, Supplemental Security Income, and Black Lung benefits.