Capital Credits

What are Capital Credits?

SMECO belongs to its customer-members.

  • As owners, customers have a responsibility to help finance their business
  • They do this by using our services and by allowing the Co-op to retain any money collected in excess of actual operating costs

Where Does the Money Go?

  • The money is used to build and maintain the facilities needed to serve the Co-op’s members and to service our long-term debt
  • This money is considered to be capital furnished by the members—capital that will be returned to the members at a later date

Capital Credit Refunds

  • SMECO’s Board of Directors regularly evaluates the financial condition of the Co-op to determine when members will receive a capital credit general refund
  • When SMECO issues a general refund, eligible active members receive a credit on their primary bill
  • Eligible former members receive a check; and, if the balance in their capital credit account is $100 or less, they receive a full refund
  • Special refunds are paid throughout the year to estates of deceased members

Who are Eligible Members?

Deceased Members

  • SMECO needs to be notified by a relative or other legal representative when a customer of record is deceased so that the account can be put in another person’s name or closed
  • SMECO will refund the deceased customer’s capital credits to the customer’s estate in a lump sum discounted payment if the account was listed solely in the customer’s name and is closed
  • For an estate to receive a refund, a relative or representative must provide SMECO with a Letter of Administration that designates a legal representative of the estate
  • To request a deceased member’s unclaimed capital credit refunds, fill out the Capital Credits Refund Request Form (PDF) or the online Beneficiary Request Form

If you have any questions concerning your capital credits, contact us by calling (888) 440-3311, extension 4227, or email SMECO Capital Credits.

Capital Credit FAQs

No, the check you received belongs to the previous SMECO customer who had service at that address. Please write “Return to Sender” on the outside of the envelope and drop the check back in the US Mail. If you currently have SMECO service in your name, you may see a Capital Credit Refund shown in the Bill Summary section on your SMECO bill.

No, the check you received belongs to the payee on the check and state law requires that we can only reissue the check payable to their estate. Please follow these instructions.

After 3 years, payments to vendors or donations to local organizations are paid to the State of Maryland. The state then reports the funds on their Unclaimed Property Listing. Once the funds are turned over to the state, the appropriate party must file a claim with the state of Maryland to obtain the funds. Unclaimed Capital Credits are retained by SMECO and become part of the cooperative’s permanent equity.

Capital Credit Beneficiary FAQs

Final Capital Credit Refund Amount

Capital credits are accumulated based on the customer-member’s electric usage and the amount they paid for electricity during the time they had SMECO electric service in their name. Each member’s capital credit balance is unique and the final refund amount is determined by their capital credit balance. Some members accumulate more capital credits than others because they use more electricity or had service for a longer time.

How does a beneficiary file a claim?

When someone notifies SMECO that the member is deceased, SMECO will mail a letter to the beneficiary explaining how to claim the capital credit funds. The beneficiary will be required to provide a death certificate and a copy of the front and back of a government-issued photo ID. Fill out the Beneficiary Request Form to claim the funds.

How much will my beneficiary receive?

The actual amount to be distributed will be calculated at the time the beneficiary submits a claim for the capital credit funds. At the end of each year, SMECO allocates funds to members, so capital credits accumulate from year to year. When capital credits are disbursed in a lump sum payment, they are discounted based on the year the funds were allocated.

Can I name a beneficiary if I have a joint account?

Lump sum payments are not issued to the surviving member of a joint account. If two members (married or not married) have a joint account and one member passes away, the capital credit funds will remain in the surviving member's capital credit account. The surviving member will receive capital credits when general refunds are distributed. The surviving member can name a beneficiary when he/she is the sole account holder.

Capital Credit Estate FAQs

Special Refund Requirements
  • Original letter of administration or testamentary with raised seal (for estates only)
  • Original death certificate for the member (for a joint account, both death certificates are required)
  • Capital Credits Special Refund Request form
  • All of the deceased member’s SMECO electric accounts must be closed.
Other Requirements
  • If the member was a landlord for rental properties, any landlord agreements with SMECO will need to be canceled and new agreements established.
  • The member’s final debt, if any, owed to SMECO should be paid promptly.
  • There may be additional requirements for commercial accounts.
What is a Letter of Administration?

Sample of a Letter of AdministrationIf the customer did not provide SMECO with a Beneficiary Designation form prior to their death, a letter of administration or similar court document appointing a personal representative for the member’s estate will be required. A letter of administration is granted by the probate court to appoint the appropriate person(s) to handle a deceased person’s property or assets. SMECO capital credits are assets of the person whose name was on the electric account, and they can only be refunded if we receive a Letter of Administration. (View the sample at right.)

What if the member did not have an estate?

SMECO’s capital credits belong to the member who had service in his/her name. State law requires that a Letter of Administration be obtained before assets can be transferred (refunded).

What if the member had a Trust?

SMECO cannot issue the final capital credit refund pursuant to a trust because the SMECO account would have needed to be set up in the name of the trust in order for the capital credits to be an asset of the trust. Additionally, SMECO by-laws state that “Any individual or entity with the capacity to enter legally binding contracts may become a member in the Southern Maryland Electric Cooperative, Inc.”. Therefore, since a trust does not have the capacity to enter legally binding contracts, service cannot be placed in the name of a trust or trustee.

Can capital credits be transferred to my account?

The capital credits for the deceased member cannot be transferred to an active account. The only way SMECO can transfer capital credits is to obtain a Letter of Administration and issue a check payable to the member’s estate.

Note: Capital Credits earned after the customer’s year of death will be transferred to the person who benefited from SMECO electric service and paid the SMECO bill.

Final Capital Credit Refund Amount

Please note that capital credits are accumulated based on the customer’s electric usage and the amount they paid for electricity during the time they had SMECO electric service in their name. Each customer’s capital credit balance is unique and the final refund amount is determined by their capital credit balance. Some customers accumulate more capital credits than others because they use more electricity or had service for a longer time.