(b) Unless a qualifying member designates one (1) or more alternative residue beneficiaries by written form approved by the Arkansas Teacher Retirement System, the survivor annuity benefits provided for in Arkansas Code § 24-7-710 shall be paid to the spouse of the qualifying member if the spouse:

1. (1) Survives the qualifying member; and
2. (2) Was married to the qualifying member for at least one (1) year immediately before the qualifying member’s death.

(c)

1. (1) A surviving spouse who is eligible to receive surviving spouse annuity benefits may file a waiver of his or her right to the surviving spouse annuity benefits with the system if, at the time of the qualifying member’s death, the qualifying member does not have children who are eligible to receive dependent child survivor annuity benefits.
2. (2) If the surviving spouse files a waiver of his or her right to receive surviving spouse annuity benefits, then the surviving spouse may receive the qualifying member’s accumulated contributions plus interest, if any, in a lump-sum distribution.

(d)

1. (1) Pursuant to Arkansas Code § 24-7-710, surviving spouse annuity benefits are payable for the surviving spouse's lifetime, regardless of the remarriage of the surviving spouse.
2. (2) The surviving spouse may defer receipt of the surviving spouse annuity benefits, if applicable, under the deferred retirement provisions of Arkansas Code § 24-7-707.

3. (3) A surviving spouse shall submit the following documents to the system before a surviving spouse annuity benefit payment is issued to the surviving spouse:

   1. (A) Proof of the qualifying member’s death and date of death from the qualifying member’s death certificate or another legally acceptable document;
   2. (B) Proof of the surviving spouse’s taxpayer identification number from a Social Security card or another authenticating document;
   3. (C) Proof of the surviving spouse's date of birth from a birth certificate or another authenticating document; and
   4. (D) Proof of the marriage between the qualifying member and surviving spouse from:

(i) A marriage license or equivalent;

1. (ii) A marriage license recording document; or

   1. (iii) Another legally acceptable proof of the existence of the marriage; and
   2. (E) Any additional documentation required by the system.

2. (4) A surviving spouse who is immediately eligible to receive a monthly survivor annuity benefit after the death of the qualifying member shall receive monthly survivor annuity benefits:

   1. (A) Beginning the month after the death of the qualifying member if the survivor application is filed by the end of the sixth full calendar month following the date of the qualifying member’s death; or

   2. (B) Beginning the month in which the survivor application is filed with the system if at the time of the qualifying member’s death the qualifying member:

      1. (i) Accumulated at least twenty-five (25) years of credited service and was eligible to receive a voluntary retirement or early retirement annuity; or
      2. (ii) Reached sixty (60) years of age and was eligible to receive a deferred retirement annuity.

3. (5) A surviving spouse who is not immediately eligible to receive a monthly survivor annuity benefit shall receive monthly survivor annuity benefits beginning the later of either the:

   1. (A) Month following the date on which the qualifying member would have been eligible to receive retirement benefits had the qualifying member survived; or
   2. (B) Date on which a survivor application is filed with the system.