Apportionment of Retirement Benefits of BIR Employee Alberto M. Granada

December 6, 1999 BIR RULING NO. 194-99 000-00-194-99 Mr . Florencio Granada c/o BIR, Region 19 Davao City S i r : This refers to your letter dated November 16, 1998 requesting in effect, for the opinion of this Office on the claim for retirement benefits made by the estranged wife of the Bureau of Internal Revenue employee, Alberto M . Granada who passed away on September 26, 1998. It is represented and documents show that you are the guardian of the illegitimate children of Alberto M. Granada; that Alberto M. Granada was an employee of the Bureau of Internal Revenue assigned as Driver I in BIR, Anda St., Davao City; that his last day of actual service was rendered on September 25, 1998; that Alberto M. Granada was civilly married to Corazon C. Alamis on July 27, 1978; that out of said marriage, Corazon C. Alamis begot a son, Alexander A . Granada ; that sometime in 1981 Corazon C. Alamis left their conjugal home and allegedly contracted a second marriage with Giovani Buyo despite the existence of the first marriage; that out of their unlawful wedlock, Corazon C. Alamis begot John Cesar Buyo; that sometime in 1983 Alberto M. Granada cohabited with Evelyn L. Felicilda; that Alberto M. Granada and Evelyn L. Felicilda lived as husband and wife for almost nine (9) years; that out of the cohabitation Evelyn L. Felicilda begot four (4) children, namely, Meschelle, Ma . Cristina , Marjorie and Alberto, Jr ., all surnamed Granada; that sometime in 1992 Evelyn L. Felicilda allegedly left Alberto M. Granada and their children for another man; that sometime in 1994 Corazon C. Alamis allegedly contracted a third marriage with a certain Pableo Nard; that out of their illicit relationship, Corazon C. Alamis begot another child named Poloy Nard; and that on October 26, 1998 Corazon C. Alamis applied for retirement benefit of her late estranged husband, Alberto M . Granada under Commonwealth Act No. 186 as amended by Republic Act No. 1616. In reply, please be informed that Section 28(d) of Commonwealth Act No. 186 as amended by Republic Act No. 1616 provides, viz: "(d) If the money is payable to the estate of a deceased person, the System shall pay the same to such person or persons as it may ascertain to be lawfully entitled thereto in accordance with existing laws on succession. If the money is payable to a minor, payment shall be made by the System to such person or persons as it may consider to be best qualified to take care and dispose of the minor's property for his benefit." Our existing laws on succession provide that when the widow or widower survives with legitimate children or their descendants and illegitimate children or their descendants, whether legitimate or illegitimate, such widow or widower shall be entitled to the same share as that of a legitimate child (Article 999, Civil Code); and the share of the illegitimate child shall be one-half (1/2) of the share of the legitimate child (Article 176, Family Code). llcd It appearing that Corazon C. Alamis, Alexander A. Granada, Meschelle F Granada, Ma. Cristina F. Granada, Marjorie F. Granada and Alberto F. Granada, Jr. are the only compulsory heirs of Alberto M. Granada, the total retirement benefits shall be divided in the following proportion: 2/8 each for Corazon C. Alamis and Alexander A. Granada; 1/8 each for Alberto F. Granada, Jr., Meschelle F. Granada, Ma. Cristina F. Granada, and Marjorie F. Granada. Please be guided accordingly. Very truly yours, (SGD.) BEETHOVEN L. RUALO Commissioner of Internal Revenue