Citation Nr: 18117751 Decision Date: 07/11/18 Archive Date: 07/11/18 DOCKET NO. 14-42 357 DATE: July 11, 2018 ORDER Accrued benefits are granted for reimbursement of the expense of the Veteran’s last sickness and burial. FINDING OF FACT The appellant paid a total of $31,026.00 toward the expense of the Veteran’s last sickness and burial. CONCLUSION OF LAW The criteria for entitlement to accrued benefits for reimbursement of the expense of the Veteran’s last sickness and burial are met. 38 U.S.C. §§101, 5121 (2012); 38 C.F.R. § 3.57, 3.1000 (2018). REASONS AND BASES FOR FINDING AND CONCLUSION The Veteran served on active duty from September 1945 to February 1946. He died in July 2010. The appellant is his daughter. The appellant and her husband, S.A., provided testimony during an April 2018 Travel Board hearing. The hearing transcript is of record. Entitlement to accrued benefits The appellant contends that payment of accrued benefits is warranted to reimburse amounts she and her husband paid toward the Veteran’s in-home care preceding his death. Periodic monetary benefits under laws administered by VA, to which a payee was entitled at his or her death under existing ratings or decisions or those based on evidence in the file at date of death and due and unpaid, will, upon the death of such person, be paid as follows: In pertinent part, upon the death of a surviving spouse or remarried surviving spouse, to the veteran’s children. 38 U.S.C. § 5121 (a)(2),(3),(5) (2012); 38 C.F.R. § 3.1000 (a)(2) (2018). While the appellant is the Veteran’s adult daughter, for purposes of determining eligibility for payment, a “child” of the veteran must be unmarried and must be either under the age of 18, have become permanently incapable of self- support before the age of 18, or be between the ages of 18 and 23 and pursuing a course of instruction at an approved educational institution. 38 U.S.C. § 101 (4)(A)(ii); 38 C.F.R. §§ 3.57 (a)(1), 3.1000(d)(2). The controlling law with respect to accrued VA benefits provides that accrued benefits are only paid to certain recipients rather than to the payee’s estate. In all other cases, only so much of the accrued benefit may be paid as necessary to reimburse the person who bore the expense of the last sickness and burial. See 38 U.S.C. § 5121; 38 C.F.R. § 3.1000. While an April 2010 rating decision granted the Veteran nonservice-connected pension benefits and special monthly pension based on the need for aid and attendance effective February 6, 2009, payment was withheld based on a proposed finding of incompetency. The Veteran died in June 2010 prior receiving payment of those benefits. Thus, in this case, the accrued pension benefits, benefits to which the Veteran was entitled at the time of his death, may be paid as necessary to reimburse the person who bore the expense of last sickness and burial. In July 2010 and December 2014 statements and in April 2018 Board hearing testimony, the appellant reported that the Veteran required 24-hour in-home care in the year preceding his death. Given the Veteran’s need for aid and attendance due to his disabilities preceding his death, the Board finds that the amounts paid toward such care represent expenses of last sickness which are payable to the person who bore the expense. The appellant indicated that beginning in February 2007, the Veteran’s medical bills and in-home care were paid for with a reverse mortgage and out of a life insurance policy. Upon depletion of those funds, the appellant testified that she and her husband, S.A., transferred money to the Veteran’s account from an Educational Employee Credit Union account and via cashier’s checks from her husband’s Bank of America account to pay for the Veteran’s care. She also verified that she and her siblings paid for the Veteran’s burial expenses. A Care Expense Statement, signed by the Veteran’s caregiver in May 2010 shows that in 2009, the Veteran paid approximately $5,200.00 a month toward his in-home care. A detailed billing statement was attached, certifying that the Veteran paid $67,550.00 toward his care that year. While the Veteran indicated in the statement that he paid for his care, credible testimony from the appellant shows that she and her husband provided funds directly to the Veteran for payment of his in-home care as evidenced by transfers from her Educational Employee Credit Union account and cashier’s checks made out to the Veteran. The Educational Employees Credit Union account information shows that the following amounts were paid by the appellant to the Veteran from September 2009 to October 2009, an in April 2010: $1,400.00, $1,325.00 and $1,200.00, $1,300.00, $1,300.00, and $400.00. These amounts totaled $6,925.00. Bank of America cashier’s checks show that the following amounts were paid by the appellant’s husband to the Veteran: in November 2009, $1,264.00, $1,000.00, $1,000.00; in December 2009, $1,000.00, $500.00, $300.00; in January 2010, $500.00, $785.00, $600.00; in February 2010, $300.00, $200.00, $400.00, $400.00; in March 2010, $300.00, $275.00, $440.00, $460.00, $450.00, $700.00; in April 2010, $400.00, $283.00, $500.00, $440.00, $400.00; in May 2010, $500.00, $500.00, $440.00, $270.00, $380.00; in June 2010, $390.00, $450.00, $420.00; and in July 2010, $750.00 and $380.00. These amounts totaled $17,337.00. Additionally, receipts from Beer Monument Works, Kingsburg Cemetery District, and Creighton Memorial Chapel show that the appellant paid $425.00, $600.00, and $5,739.00, respectively, toward the expense of the Veteran’s burial, a total of $6,764.00. When considered with the appellant’s testimony, the Board finds that credit union and banking statements submitted by the appellant, copies of the cashier’s checks, and account statements showing that the deposits were made directly into the Veteran’s WestAmerica Bank account are sufficient to verify that the appellant and her spouse paid such amounts directly to the Veteran for payment of the expense of his in-home care. Billing statements associated with the Veteran’s burial also confirm that these amounts were paid by the appellant. Evidence submitted by the appellant shows that she paid expenses related to the Veteran’s last sickness and burial in the total amount of $31,026.00. Thus, the Board finds the appellant is entitled to accrued benefits for reimbursement of the expense of the Veteran’s last sickness and burial in the amount of $31,026.00, to the extent that such amount is available from pension benefits which were due and unpaid at the time of the Veteran’s death. See 38 U.S.C. § 5121; 38 C.F.R. § 3.1000. GAYLE STROMMEN Veterans Law Judge Board of Veterans’ Appeals ATTORNEY FOR THE BOARD Christine C. Kung, Counsel