This subpart explains the requirements under FERS—

1. (a) For payment of employee contributions to the Civil Service Retirement Fund—

   1. (1) As a refund of contribution, to separated employees; or
   2. (2) As a death benefit, to survivors of employees, separated employees, and retirees; and
2. (b) For payment of any accrued, but unpaid, annuity to survivors of retirees.