the respondents, does not require proof of work-relatedness as condition sine qua non for the claim of death compensation benefits. It is enough that death occur during the term of the contract.   In their Comment,18[18] the respondents maintain that death benefits are not payable if the death occurred beyond the term of the employment contract or if the deceased fraudulently concealed his real state of health. The respondents likewise pray that the petitioners be ordered to return the amount of P4,737,810.00.   THE COURT’S RULING   We do not find the petition meritorious.   The Rule on Death Benefits POEA Memorandum Circular No. 055-96 or the “Revised Standard Employment Terms and Conditions Governing the Employment of Filipino Seafarers On Board Ocean-going Vessels”19[19] provides for the minimum requirements for Filipino seafarer’s overseas employment. Section 20(A) of the 18[18] Id. at 87-103. 19[19] During the signing of the parties’ contract of employment, and at the time of Eduardo’s repatriation, the 2000 POEA-SEC (Department Order No. 4, s. of 2000) was not yet effective.