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Heirs of Late Mario Chanliongco

This matter refers to the claims for retirement benefits filed by the heirs of the late ATTY.
MARIO V. CHANLIONGCO an attorney in this Court, As per the records, Atty. Chanliongco
was more than 63 years of age, with more than 38 years of service in the government. He did not
have any pending criminal administrative or any case against him, neither did he have any
money or property accountability. The highest salary he received was P18,700.00 per annum.
Aside from the decedents widow, Fidela and legitimate child, Mario Chanlingco II, It was found
out that there were other heirs namely Angelina Buenaventura and Mario Chanliongco Jr. who
were born illegitimate children of Atty. Mario.
Hence, FIDELA B. CHANLIONGCO, MARIO B. CHANLIONGCO II, MA. ANGELINA C.
BUENAVENTURA and MARIO C. CHANLIONGCO, JR., were the ones who filed such
claims.
According to law, the benefits accruing to the deceased consist of: (1) retirement benefits; (2)
money value of terminal leave; (3) life insurance and (4) refund of retirement premium.
From the records now before US, it appears that the GSIS had already the release the life
insurance proceeds; and the refund of retirement premiums to the claimants. Therefore, what are
to be settled are the retirement benefits and the money value of leave, both of which are to be
paid by this court, the decedents last employer.
Hence, with regards to the retirement benefits, the court decided with this computation:
Total Creditable service
Highest rate of salary
Gratuity in terms of months Amount of gratuity
(highest salary x
no. of gratuity months)
Legal heirs:
Fidela
Mario II
Angelina
Mario Jr.
Distribution:
8/16 share to Mario II
4/16 share to the widow
2/16 share, or P9,767.5125
each to the two illegitimate
children Ma. Angelina C.
Buenaventura and Mario

37.57169 years
Pl,558.33333/mo
50.14338 months
-

P78,140,10

widow
legitimate son
illegitimate child
illegitimate child

P39,070.050
19,535.025

Chanliongco, Jr.

19 535 25

To the money value of the terminal leave, unpaid salary and 10% adjustment pursuant to Budget
Circular No. 240, dated July 22, 1974, this Court's Finance Officer, in a memorandum dated
March 23, 1977, indicated the breakdown of these items as follows:
Unpaid salary for
July 8-12, 1976
10% salary adj. for
July 1-12, 1976
Money value of terminal
leave for the period from
July 13, 1976 to September
14,1977 @ P1,558.33
Sub-total
Less:
Withholding Tax
Supreme Court Savings &
Loan Association
Net Proceeds

P1,416.66/mo. / 31 x 5 = P228.49

54.84

21,962.54
P22,9245.87

P1,400.00

7,340.42
P13,505.45

1. Fidela
a. As her conjugal
Share
-

P 6,752.72

b. As a legal heir 2. Mario Chanliongco II 3. Angelina


4. Mario Jr.
-

P 1,688.18
P 3,376.36
844.10
844.10

Distribution:

Why is there a conjugal share in the second distribution which is the salary adjustments?
This is so because "Vacation with pay is not a gratuity but is compensation for services
rendered."
Under the law, salary adjustments and unused vacation and sick leaves are part of the salary, and
therefore conjugal. While, the retirement benefits are gratuitous, and in absence of designated
beneficiaries, the benefits belong to the estate of the deceased, and must therefore be distributed
to the intestate heirs.