1

SYMBOL

• Show BIC of deceased plus letter U

  Example:Deceased received DIB. Show HAU.

• Assign subscripts to multiple UP payees. Enter symbols vertically.

  Example:HAU1
           HAU2

2

NAME AND
ADDRESS

For each SYMBOL, enter

• name

• basis of payment

• address

  Note:When paying a divided UP when address is unknown for a UP recipient, show “UNKNOWN” as address.

  Reference:GN 01061.025, How to Instruct BAs to Pay Underpayments

3

DATE OF ENTITLEMENT

Leave blank

4

MONTHLY BENEFIT

• Enter total shareof total UP

• Round to nearest penny.

• Allocate any extra pennies to lower subscripts

  Example:UP payees are AU1, AU2, AU3. Total UP = $740.00. One-third of $740.00 = $246.666. Enter 246.67 eachfor AU1, AU2 and 246.66 for AU3.

5

LUMP-SUM DEATH

Is the UP recipient also entitled to the LSDP?

• If yes, enter 255.00

• If no, leave blank