Computation of Annuity for a Spouse, Former Spouse, or Child.—
Standard annuity .—
Beneficiary under 62 years of age .—
Beneficiary 62 years of age or older.—
General rule .—
Rule if beneficiary eligible for social security offset computation .—
Reserve-component annuity .—
Beneficiary under 62 years of age .—
Beneficiary 62 years of age or older.—
General rule .—
Rule if beneficiary eligible for social security offset computation .—
Insurable Interest Beneficiary.—
Standard annuity .—
Reserve-component annuity .—
Computation of reserve-component annuity when participant dies before age 60 .—
Annuities for Survivors of Certain Persons Dying During a Period of Special Eligibility for SBP.—
In general .—
Beneficiary under 62 years of age .—
Beneficiary 62 years of age or older.—
General rule .—
Rule if beneficiary eligible for social security offset computation .—
DIC offset .—
Servicemembers not yet granted retired pay .—
Rate of pay to be used in computing annuity .—
Reduction of Annuities at Age 62.—
Reduction required .—
Amount of annuity as reduced.—
Computation of annuity .—
Savings provision for beneficiaries eligible for social security offset computation .—
Savings Provision for Certain Beneficiaries.—
Persons covered .—
Amount of annuity .—
Standard annuity .—
Reserve-component annuity .—
Beneficiaries of persons dying during a period of special eligibility for sbp .—
Social security offset .—
Social security computation .—
Maximum amount of reduction .—
Special rules for social security offset computation.—
Treatment of deductions made on account of work .—
Treatment of certain periods for which social security refunds are made .—
Determination of Percentages Applicable to Computation of Reserve-Component Annuities .—
Adjustments to Annuities.—
Periodic adjustments for cost-of-living.—
Increases in annuities when retired pay increased .—
Percentage of increase .—
Certain reductions to be disregarded .—
Rounding down .—
Adjustments to Base Amount.—
Periodic adjustments for cost-of-living.—
Increases in base amount when retired pay increased .—
Percentage of increase .—
Recomputation at age 62 .—
Disregarding of retired pay reductions for retirement of certain members before 30 years of service .—
Recomputation of Annuity for Certain Beneficiaries .—
Pub. L. 92–425, § 1(3)86 Stat. 709Pub. L. 94–496, § 1(4)90 Stat. 2375Pub. L. 95–397, title II, § 20492 Stat. 846Pub. L. 96–402, § 394 Stat. 1705Pub. L. 97–22, § 11(a)(4)95 Stat. 137Pub. L. 98–94, title IX, § 922(a)(14)(B)97 Stat. 642Pub. L. 98–525, title VI, § 641(a)98 Stat. 2545Pub. L. 99–145, title VII, § 711(a)99 Stat. 666Pub. L. 99–348, title III, § 301(a)(2)100 Stat. 702Pub. L. 99–661, div. A, title VI, § 642(b)100 Stat. 3886Pub. L. 100–26, § 7(h)(1)101 Stat. 282Pub. L. 100–224, § 3(a)101 Stat. 1537Pub. L. 100–456, div. A, title VI, § 652(a)102 Stat. 1991Pub. L. 101–189, div. A, title XIV103 Stat. 1579Pub. L. 103–337, div. A, title X, § 1070(e)(4)108 Stat. 2859Pub. L. 104–201, div. A, title VI, § 634110 Stat. 2566Pub. L. 105–85, div. A, title X, § 1073(a)(28)111 Stat. 1901Pub. L. 106–65, div. A, title VI, § 643(a)(1)113 Stat. 663Pub. L. 107–107, div. A, title VI, § 642(b)115 Stat. 1152Pub. L. 107–314, div. A, title X, § 1062(a)(6)116 Stat. 2650Pub. L. 108–375, div. A, title VI, § 644(a)118 Stat. 1960Pub. L. 114–328, div. A, title VI, § 642(a)130 Stat. 2164Pub. L. 115–91, div. A, title X, § 1081(a)(25)131 Stat. 1595Pub. L. 116–92, div. A, title VI, § 622(a)(2)133 Stat. 1427(Added , , ; amended , , ; , , ; , , ; , , ; , , ; , , ; , (b), , , 670; , (b), (c), , ; , title XIII, § 1343(a)(8)(D), , , 3992; , , ; , (c), , ; , , ; , §§ 1403(a), 1407(a)(5)–(8), (b)(1), , , 1588, 1589; , , ; , , ; , , ; , , ; , (c)(2), , ; , , ; , , ; , , ; , , ; , , .)
Editorial Notes
References in Text
act Aug. 14, 1935, ch. 53149 Stat. 620section 1305 of Title 42The Social Security Act, referred to in subsec. (e)(3)(A), (4)(A), is , , as amended. Title II of the Social Security Act is classified generally to subchapter II (§ 401 et seq.) of chapter 7 of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see and Tables.
section 6413(c) of Title 26Section 6413(c) of the Internal Revenue Code of 1986, referred to in subsec. (e)(4)(B)(ii), is classified to , Internal Revenue Code.
Amendments
Pub. L. 116–92section 1450(c) of this title2019—Subsec. (c)(2). inserted “a portion (calculated under ) of” before “the amount”.
Pub. L. 115–912017—Subsecs. (a), (b). substituted “section 1450(a)(5)” for “section 1450(a)(4)” in two places.
Pub. L. 114–328, § 642(a)(1)2016—Subsec. (c)(1)(A)(i). , inserted “or 1448(f)” after “section 1448(d)” and “or (iii)” after “clause (ii)”.
Pub. L. 114–328, § 642(a)(2)section 1448(f)(1)(A) of this titlesection 1448(f) of this titleSubsec. (c)(1)(A)(iii). , substituted “ by reason of the death of a member or former member not in line of duty” for “” and “service” for “active service”.
Pub. L. 108–375, § 644(a)(1)(A)2004—Subsec. (a)(1)(B)(i). , substituted “the product of the base amount and the percent applicable to the month, as follows:” and subcls. (I) to (V) for “35 percent of the base amount.”
Pub. L. 108–375, § 644(a)(1)(B)Subsec. (a)(1)(B)(ii). , struck out “, at the time the beneficiary becomes entitled to the annuity,” after “subsection (e) and if”.
Pub. L. 108–375, § 644(a)(2)Subsec. (a)(2)(B)(i)(I). , substituted “the percent specified under subsection (a)(1)(B)(i) as being applicable for the month” for “35 percent”.
Pub. L. 108–375, § 644(a)(3)(A)Subsec. (c)(1)(B)(i). , substituted “the applicable percent” for “35 percent” and inserted at end “The percent applicable for a month under the preceding sentence is the percent specified under subsection (a)(1)(B)(i) as being applicable for that month.”
Pub. L. 108–375, § 644(a)(3)(B)Subsec. (c)(1)(B)(ii). , struck out “, at the time the beneficiary becomes entitled to the annuity,” after “subsection (e) and if”.
Pub. L. 108–375, § 644(a)(4)Subsec. (d)(2)(A). , substituted “Computation of annuity” for “35 percent annuity” in heading.
Pub. L. 107–3142002—Subsec. (c)(3). struck out “section” before “clause (ii)”.
Pub. L. 107–107, § 642(b)(1)2001—Subsec. (c)(1)(A). , substituted “when he died determined as follows:” and cls. (i) to (iii) for “based upon his years of active service when he died.”
Pub. L. 107–107, § 642(b)(2)Subsec. (c)(1)(B)(i). , substituted “as determined under subparagraph (A)” for “if the member or former member had been entitled to that pay based upon his years of active service when he died”.
Pub. L. 107–107, § 642(c)(2)Subsec. (c)(3). , substituted “clause (ii) or (iii) of section 1448(d)(1)(A)” for “1448(d)(1)(B) or 1448(d)(1)(C)”.
Pub. L. 106–65of certain membersretirement1999—Subsec. (h)(3). inserted “” after “” in heading.
Pub. L. 105–85annuityannuity1997—Subsec. (a)(2). substituted “.—” for “—” in heading.
Pub. L. 104–2011996— amended section generally, revising and restating provisions relating to amounts of annuities and inserting subsec., par., and subpar. headings.
Pub. L. 103–337section 1311(a) of title 38section 411(a) of title 381994—Subsec. (c)(2). substituted “” for “”.
Pub. L. 101–189, § 1403(a)section 1448(d)(1)(C) of this title1989—Subsec. (c)(3). , amended par. (3) generally. Prior to amendment, par. (3) read as follows: “In the case of an annuity provided by a member described in , the retired pay to which the member would have been entitled when he died shall be determined based upon the rate of basic pay in effect at the time of death for the highest grade other than a commissioned officer grade in which the member served on active duty satisfactorily, as determined by the Secretary concerned.”
Pub. L. 101–189, § 1407(a)(5)Subsec. (c)(4). , inserted “by reason of the service of a person who first became a member of a uniformed service before ”.
Pub. L. 101–189, § 1407(a)(6)Subsec. (e)(1). , substituted “beneficiaries under the Plan” for “beneficiaries under the plan” in introductory provisions.
Pub. L. 101–189, § 1407(a)(7)Subsec. (e)(1)(B). , in cl. (i), substituted “was” for “is”, in cl. (ii), substituted “was” for “is” in two places and “had” for “has”, and in cl. (iii), substituted “would have been” for “would be” and “was” for “is”.
Pub. L. 101–189, § 1407(a)(8)section 1401a of this titleSubsec. (e)(2)(A), (B). , struck out “(as the base amount is adjusted from time to time under )” after “base amount”.
Pub. L. 101–189, § 1407(b)(1)Subsec. (e)(3)(A), (4)(A). , inserted “or former spouse” after “widow or widower”.
Pub. L. 100–4561988—Subsec. (e)(1). substituted “widow, widower, or former spouse” for “widow or widower” in subpar. (A), and inserted “or former spouse” after “A spouse” in subpar. (B).
Pub. L. 100–224, § 3(a)(2)section 1401a of this title1987—Subsec. (a)(1)(A), (B), (2)(A), (B). , struck out “(as the base amount is adjusted from time to time under )” after “base amount”.
Pub. L. 100–26Subsec. (e)(4)(B)(ii). substituted “Internal Revenue Code of 1986” for “Internal Revenue Code of 1954”.
Pub. L. 100–224, § 3(a)(1)Subsec. (h). , designated existing provisions of subsec. (h) as par. (3) and added pars. (1) and (2).
Pub. L. 100–224, § 3(c)section 1401a(b) of this titlesection 1410 of this titleSubsec. (i). , substituted “so as to be the amount equal to the amount of the annuity that would be in effect on that date if increases under subsection (h)(1) in the base amount applicable to that annuity to the time of the death of the member or former member, and increases in such annuity under subsection (g)(1), had been computed as provided in paragraph (2) of (rather than under paragraph (3) of that section)” for “on the basis of the amount of retired pay to which the member or former member would have been entitled upon recomputation of such pay effective on such date under , had the member or former member attained such age”.
Pub. L. 99–661, § 1343(a)(8)(D)1986—Subsec. (a)(1)(A). , substituted “section” for “subsection” before “1401a of this title”.
Pub. L. 99–661, § 642(b)(1)(A), inserted “or is a dependent child”.
Pub. L. 99–661, § 642(b)(1)(B)Subsec. (a)(1)(B). , inserted “(other than a dependent child)”.
Pub. L. 99–661, § 642(b)(1)(A)Subsec. (a)(2)(A). , inserted “or is a dependent child”.
Pub. L. 99–661, § 642(b)(1)(B)Subsec. (a)(2)(B). , inserted “(other than a dependent child)”.
Pub. L. 99–661, § 642(b)(2)(A)Subsec. (c)(1)(A). , inserted “or is a dependent child”.
Pub. L. 99–661, § 642(b)(2)(B)Subsec. (c)(1)(B). , inserted “(other than a dependent child)”.
Pub. L. 99–348, § 301(b)Subsec. (g)(1). , struck out “by the same total percent” after “same time” in first sentence, and inserted provision that the increase, in the case of any annuity, be by the same percent as the percent by which the retired pay of the person providing the annuity would have been increased at such time if the person were alive, and otherwise entitled to such pay.
Pub. L. 99–348, § 301(a)(2)Subsecs. (h), (i). , (c), added subsecs. (h) and (i).
Pub. L. 99–145, § 711(a)1985—, amended section generally, eliminating the social security offset to the Plan and establishing a two-tier system under which the beneficiary would receive 55 percent of retired pay before age 62 and 35 percent thereafter in recognition of the entitlement to social security based on military service, and providing benefits to certain beneficiaries under either the old social security offset system or the new two-tier system, whichever is higher.
Pub. L. 99–145, § 711(b)Pub. L. 98–525, § 641(a)Subsec. (a)(3). , repealed , effective . See 1984 Amendment note below.
Pub. L. 98–525, § 641(a)Pub. L. 99–145, § 711(b)1984—Subsec. (a)(3). , which substituted “is entitled” for “would be entitled” after “widow or widower” in first sentence and inserted “or to the extent that the benefit to which the beneficiary is entitled is based on the beneficiary’s own earnings or self-employment” at end of second sentence, was repealed effective , by . See Effective Date of 1984 Amendment note below.
Pub. L. 98–941983—Subsec. (e). added subsec. (e).
Pub. L. 97–221981—Subsec. (a)(4). substituted “” for “the effective date of the Uniformed Services Survivor Benefits Amendments of 1980”.
Pub. L. 96–402, § 3(a)section 1401a of this title1980—Subsec. (a). , in revising subsec. (a), designated as par. (1)(A) and (B) existing first sentence containing cls. (1) and (2) and provided in subpar. (A) for adjustment of the annuity from time to time under and in subpar. (B) for a similar adjustment after the date the person becomes entitled to retired pay under chapter 67 of this title; designated as par. (2) existing second sentence but provided for reduction of the annuity by the lesser of amounts indicated in subpar. (A) or (B), previously limited to reduction by amount prescribed in predecessor of subpar. (A) provision; designated existing third and fourth sentences as par. (3) and inserted annuity reduction provision described for par. (2); and added par. (4).
Pub. L. 96–402, § 3(b)section 1448(d) of this titlesection 1448(d) of this titleSubsec. (c). , substituted in first sentence “this section or under ” for “this section, or , on the day before the effective day of that increase” and in second sentence “title or under” for “title, or” before “subsection (a)”.
Pub. L. 96–402, § 3(c)Subsec. (d). , substituted reference to “subsection (a)(1)(B)” for “subsection (a)(2)”.
Pub. L. 95–397, § 204(a)section 1450(a) of this titlesection 1450 of this titlesection 403 of title 42section 403 of title 421978—Subsec. (a). , (b), substituted “The monthly annuity payable to a widow, widower, or dependent child who is entitled under to an annuity shall be—” for “If the widow or widower is under age 62 or there is a dependent child, the monthly annuity payable to the widow, widower, or dependent child, under shall be equal to 55 percent of the base amount.”, and added pars. (1) and (2), and substituted “For the purpose of the preceding sentence, a widow or widower shall not be considered as entitled to a benefit under subchapter II of chapter 7 of title 42 to the extent that such benefit has been offset by deductions under on account of work” for “For the purpose of the preceding sentence, a widow or widower shall be considered as entitled to a benefit under subchapter II of chapter 7 of title 42 even though that benefit has been offset by deductions under on account of work”.
Pub. L. 95–397, § 204(c)section 1450(a)(4) of this titlesection 1450(a)(4) of this titlesection 1452(c) of this titleSubsec. (b). , substituted “The monthly annuity payable under shall be—” for “The monthly annuity payable under shall be 55 percent of the retired or retainer pay of the person who elected to provide that annuity after the reduction in that retired or retainer pay in accordance with .”, added pars. (1) and (2) and provision following par. (2) relating to the entitlement to retirement pay, and computation thereof, by a person who provided an annuity and who dies before becoming 60 years of age.
Pub. L. 95–397, § 204(d)Subsec. (d). , added subsec. (d).
Pub. L. 94–4961976—Subsec. (b). substituted “(a)(4)” for “(a)(3)”.
Statutory Notes and Related Subsidiaries
Effective Date of 2019 Amendment
Pub. L. 116–92section 622(f) of Pub. L. 116–92section 1448 of this titleAmendment by effective on the first day of the first month that begins after , see , set out as a note under .
Effective Date of 2016 Amendment
Pub. L. 114–328section 642(e) of Pub. L. 114–328section 1448 of this titleAmendment by inapplicable to accural of annuity benefits under subchapter II of chapter 73 of this title for any period prior to , with provisions for election of benefits payable to dependent children, see , set out as a note under .
Effective Date of 2001 Amendment
Pub. L. 107–107section 642(d) of Pub. L. 107–107section 1448 of this titleAmendment by effective , and applicable with respect to deaths of members of the Armed Forces occurring on or after that date, see , set out as a note under .
Effective Date of 1999 Amendment
Pub. L. 106–65section 644 of Pub. L. 106–65section 1401a of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1989 Amendment
Pub. L. 101–189, div. A, title XIV, § 1407(b)(2)103 Stat. 1589
Effective Date of 1988 Amendment
Pub. L. 100–456, div. A, title VI, § 652(b)102 Stat. 1991
Effective Date of 1986 Amendment
section 642(b) of Pub. L. 99–661section 642(c) of Pub. L. 99–661section 1448 of this titleAmendment by applicable to payments for periods after , see , set out as a note under .
Effective Date of 1985 Amendment
section 711(a) of Pub. L. 99–145section 731 of Pub. L. 99–145section 1447 of this titleAmendment by effective , with prohibition against accrual of benefits to any person by reason of the enactment of such title VII for any period before , see , set out as a note under .
Pub. L. 99–145, title VII, § 711(b)99 Stat. 670section 641 of Pub. L. 98–525, , , provided that the repeal of [amending this section and enacting provision set out below] is effective .
Effective Date of 1984 Amendment
Section 641(b) of Pub. L. 98–525section 711(b) of Pub. L. 99–145, which provided that the amendments made by subsection (a), amending this section, was applicable only in the case of payments of annuities payable for periods that began on or after , was repealed effective , by .
Effective Date of 1983 Amendment
Pub. L. 98–94section 922(e) of Pub. L. 98–94section 1401 of this titleAmendment by effective , see , set out as a note under .
Effective Date of 1980 Amendment
Pub. L. 96–402section 7 of Pub. L. 96–402section 1447 of this titleAmendment by effective , applicable to annuities payable for months beginning on or after such date, and prohibiting accrual of benefits for any period before , see , set out as a note under .
Effective Date of 1978 Amendment
Pub. L. 95–397section 210 of Pub. L. 95–397section 1447 of this titleAmendment by effective , and applicable to annuities payable by virtue of amendment for months beginning on or after such date, see , set out as a note under .
Effective Date of 1976 Amendment
Pub. L. 94–496section 3 of Pub. L. 94–496section 1447 of this titleAmendment by effective , see , set out as a note under .
Adjustment of Annuities for Survivors of Certain Members Who Died While on Active Duty Between and
Pub. L. 101–189, div. A, title XIV, § 1403(b)103 Stat. 1579