**November 14, 2006 M21-1, Part I**

**Change 54**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 4.1% Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/05**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2005 is \$12,034 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 2005 is \$9,838 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2005 is \$16,176 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$7,094      12/1/05                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(2005)-1**

**September 29, 2006 M21-1, Part 1**

**Change 52**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.7 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/04**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2004 is \$11,560 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 2004 is \$9,450 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2004 is \$15,538 or less.

**SBP/MIW ANNUITY LIMITATION**

  ------------ ------------- ------------- --------------- ------------ ---
                             Amount        Effective Date               

                             \$6,814       12/1/04                      
  ------------ ------------- ------------- --------------- ------------ ---

**I(2004)-1**

**October 4, 2004 M21-1, Part 1**

**Change 49**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.1 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/03**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2003 is \$11,256 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 2003 is \$9,201 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2003 is \$15,129 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$6,634      12/1/03                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(2003)-1**

September 25, 2003 M21-1, Part 1

Change 46

**SECTION 306 DEATH PENSION**

**Entitlement Codes 1.4 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/02**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2002 is \$11,024 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 2002 is \$9,011 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2002 is \$14,817 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$6,497      12/1/02                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(2002)-1**

November 2, 2002 M21-1, Part 1

Change 41

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.6 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/01**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2001 is \$10,871 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 2001 is \$8,886 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2001 is \$14,612 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$6,407      12/1/01                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(2001)-1**

**August 31, 2001 M21-1, Part 1**

**Change 35**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 3.5 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/00**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2000 is \$10,584 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 2000 is \$8,651 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 2000 is \$14,228 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$6,237      12/1/00                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(2000)-1**

**August 22, 2000 M21-1, Part 1**

**Change 32**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.4 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/99**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1999 is \$10,226 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 1999 is \$8,358 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1999 is \$13,746 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$6,026      12/1/99                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(1999)-1**

**September 27, 1999 M21-1, Part I**

**Change 31**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 1.3 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/98**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1998 is \$9,986 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 1998 is \$8,162 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1998 is \$13,423 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$5,884      12/1/98                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(1998)-1**

**March 11, 1998 M21-1, Part I**

**Change 27**

**Appendix 27**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.1 % Cost-of-Living Increase**

**18,28,38,58,68, and 78 Effective 12/1/97**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1997 is \$9,857 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 1997 is \$8,057 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1997 is \$13,250 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$5,688      7/1/97                         

                            \$5,808      12/1/97                        
  ------------ ------------ ------------ ----------------- ------------ ---

**I(1997)-1**

**April 18, 1997 M21-1, Part I**

**Change 24**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.9 % Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/96**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1996 is \$9,654 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 1996 is \$7,891 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1996 is \$12,977 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$5,649      12/1/96                        

                            \$5,688      7/1/97                         
  ------------ ------------ ------------ ----------------- ------------ ---

**I(1996)-1**

**March 7, 1996 M21-1, Part 1**

**Change 21**

**Appendix B**

**SECTION 306 DEATH PENSION**

**Entitlement Codes 2.6 % Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/95**

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1995 is \$9,381 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child\'s IVAP for 1995 is \$7,668 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse\'s IVAP for 1995 is \$12,611 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
                            Amount       Effective Date                 

                            \$5,488      12/1/95                        
  ------------ ------------ ------------ ----------------- ------------ ---

I(1995)-1

**March 2, 1995 M21-1, Part 1**

**Change 21**

**Appendix B**

**SECTION 306 DEATH PENSION**

**SAW, MEXICAN BORDER PERIOD, WWI, WWII**

**KOREAN CONFLICT AND VIETNAM ERA**

**Entitlement Codes 2.8 % Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/94**

SURVIVING SPOUSE ONLY

The rate to which the surviving spouse is entitled on December 31, 1978,
may be continued if the IVAP for 1994 is \$9,143 or less.

CHILDREN ONLY

The rate to which a child is entitled on December 31, 1978, may be
continued if the IVAP for 1994 is \$7,473 or less.

SURVIVING SPOUSE AND CHILDREN

The rate to which a surviving spouse with one or more children is
entitled on December 31, 1978, may be continued if the IVAP for 1994 is
\$12,291 or less.

SBP/MIW ANNUITY LIMITATION

  ------------ ------------ ------------ ----------------- ------------ ---
               Amount                    Effective Date                 

               \$5,347                   12/1/94                        
  ------------ ------------ ------------ ----------------- ------------ ---

I(1994)-1

**March 17, 1994 M21-1, Part I**

**Change 17**

**Appendix B**

**SECTION 306 DEATH PENSION**

**SAW, MEXICAN BORDER PERIOD, WWI, WWII,**

**KOREAN CONFLICT AND VIETNAM ERA**

**Entitlement Codes 2.6% Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/93**

**SURVIVING SPOUSE ONLY**

**The rate to which the surviving spouse is entitled on December 31,
1978, may be continued if the IVAP for 1993 is \$8,893 or less.**

**CHILDREN ONLY**

**The rate to which a child is entitled on December 31, 1978, may be
continued if the IVAP for 1993 is \$7,269 or less.**

**SURVIVING SPOUSE AND CHILDREN**

**The rate to which a surviving spouse with one or more children is
entitled on December 31, 1978, may be continued if the IVAP for 1993 is
\$11,956 or less.**

**SPW/MIW ANNUITY LIMITATION**

  --------------------------- -------------------------------------------
  **Amount**                  **Effective Date**

  **\$5,200**                 **12/1/93**
  --------------------------- -------------------------------------------

**I(1993)-1**

**February 18, 1993 M21-1, Part I**

**Change 12**

**Appendix B**

**SECTION 306 DEATH PENSION**

**SAW, MEXICAN BORDER PERIOD, WWI, WWII,**

**KOREAN CONFLICT AND VIETNAM ERA**

**Entitlement Codes 3.0% Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/92**

**SURVIVING SPOUSE ONLY**

**The rate to which the surviving spouse is entitled on December 31,
1978, may be continued if the IVAP for 1992 is \$8,667 or less.**

**CHILDREN ONLY**

**The rate to which a child is entitled on December 31, 1978, may be
continued if the IVAP for 1992 is \$7,084 or less.**

**SURVIVING SPOUSE AND CHILDREN**

**The rate to which a surviving spouse with one or more children is
entitled on December 31, 1978, may be continued if the IVAP for 1992 is
\$11,653 or less.**

**SPW/MIW ANNUITY LIMITATION**

  --------------------------- -------------------------------------------
  **Amount**                  **Effective Date**

  **\$5,067**                 **12/1/92**
  --------------------------- -------------------------------------------

**I(1992)-1**

**April 21, 1992 M21-1, Part I**

**Change 9**

**Appendix B**

**SECTION 306 DEATH PENSION**

**SAW, MEXICAN BORDER PERIOD, WWI, WWII,**

**KOREAN CONFLICT AND VIETNAM ERA**

**Entitlement Codes 3.7% Cost-of-Living Increase**

**18, 28, 38, 58, 68, and 78 Effective 12/1/91**

**SURVIVING SPOUSE ONLY**

**The rate to which the surviving spouse is entitled on December 31,
1978, may be continued if the IVAP for 1991 is \$8,414 or less.**

**CHILDREN ONLY**

**The rate to which a child is entitled on December 31, 1978, may be
continued if the IVAP for 1991 is \$6,877 or less.**

**SURVIVING SPOUSE AND CHILDREN**

**The rate to which a surviving spouse with one or more children is
entitled on December 31, 1978, may be continued if the IVAP for 1991 is
\$11,313 or less.**

**SPW/MIW ANNUITY LIMITATION**

  --------------------------- -------------------------------------------
  **Amount**                  **Effective Date**

  **\$4,918**                 **12/1/91**
  --------------------------- -------------------------------------------

**I(1991)-1**

April 19, 1991 M21-1, Part I

Change 4

Appendix B

5.4% Cost-of-Living Increase

Effective 12/1/90

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1990 is \$8,113 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1990 is \$6,631 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1990 is \$10,909 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$4,471                            12/1/90
  ---------------------------------- ------------------------------------

I(1990)-1

November 20, 1989 M21-1, Part I

Change 488

Appendix B

4.7% Cost-of-Living Increase

Effective 12/1/89

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1989 is \$7,697 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1989 is \$6,291 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1989 is \$10,350 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$4,496                            12/1/89
  ---------------------------------- ------------------------------------

I(1989)-1

January 17, 1989 M21-1, Part I

Change 474

Appendix B

4.0% Cost-of-Living Increase

Effective 12/1/90

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1988 is \$7,351 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1988 is \$6,008 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1988 is \$9,885 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$4,292                            12/1/88
  ---------------------------------- ------------------------------------

I(1988)-1

December 2, 1987 M21-1, Part I

Change 445

Appendix B

4.2% Cost-of-Living Increase

Effective 12/1/87

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1987 is \$7,068 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1987 is \$5,776 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1987 is \$9,504 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$4,125                            12/1/87
  ---------------------------------- ------------------------------------

I(1987)-1

November 14, 1986 M21-1, Part I

Change 428

Appendix B

1.3% Cost-of-Living Increase

Effective 12/1/86

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1986 is \$6,783 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1986 is \$5,543 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1986 is \$9,120 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$3,957                            12/1/86
  ---------------------------------- ------------------------------------

I(1986)-1

November 1, 1985 M21-1, Part I

Change 411

Appendix B

3.1% Cost-of-Living Increase

Effective 12/1/85

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1985 is \$6,695 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1985 is \$5,471 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1985 is \$9,002 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$3,905                            12/1/85
  ---------------------------------- ------------------------------------

I(1985)-1

November 2, 1984 M21-1, Part I

Change 393

Appendix B

3.5% Cost-of-Living Increase

Effective 12/1/84

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1984 is \$6,493 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1984 is \$5,306 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1984 is \$8,731 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$3,786                            12/1/84
  ---------------------------------- ------------------------------------

I(1984)-1

October 14, 1983 M21-1, Part I

Change 364

Appendix B

3.5% Cost-of-Living Increase

Effective 12/1/83

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1983 is \$6,273 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1983 is \$5,126 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1983 is \$8,435 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$3,656                            12/1/83
  ---------------------------------- ------------------------------------

I(1983)-1

May 5, 1982 M21-1, Part I

Change 328

Appendix B

7.4% Cost-of-Living Increase

Effective 6/1/82

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1982 is \$6,060 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1982 is \$4,952 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1982 is \$8,149 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$3,531                            6/1/82
  ---------------------------------- ------------------------------------

I(1982)-1

May 18, 1981 M21-1, Part I

Change 304

Appendix B

11.2% Cost-of-Living Increase

Effective 12/1/81

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1981 is \$5,642 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1981 is \$4,610 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1981 is \$7,587 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$3,285                            12/1/81
  ---------------------------------- ------------------------------------

I(1981)-1

May 7, 1980 M21-1, Part I

Change 272

Appendix B

14.3% Cost-of-Living Increase

Effective 6/1/80

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1980 is \$5,073 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1980 is \$4,145 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1980 is \$6,822 or less.

SBP/MIW ANNUITY LIMITATION

  ---------------------------------- ------------------------------------
  Amount                             Effective Date

  \$2,950                            6/1/80
  ---------------------------------- ------------------------------------

I(1980)-1

March 10, 1980 M21-1, Part I

Change 263

Appendix B

9.9% Cost-of-Living Increase

Effective 6/1/79

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1979 is \$4,438 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1979 is \$3,626 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1979 is \$5,968 or less.

SBP/MIW ANNUITY LIMITATIONS

+----------------------------------+-----------------------------------+
| Amount                           | Effective Date                    |
+----------------------------------+-----------------------------------+
| \$1,400                          | 9/21/72                           |
|                                  |                                   |
| 2,100                            | 10/1/76                           |
|                                  |                                   |
| 2,340                            | 10/1/78                           |
|                                  |                                   |
| 2,576                            | 6/1/79                            |
+----------------------------------+-----------------------------------+

I(1979)-1

March 10, 1980 M21-1, Part I

Change 263

Appendix B

PL 95-588

Effective 1/1/79

Entitlement Codes

18, 28, 38, 58, 68 and 78

SECTION 306 DEATH PENSION

SAW, MEXICAN BORDER PERIOD, WWI, WWII,

KOREAN CONFLICT AND VIETNAM ERA

SURVIVING SPOUSE ONLY

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1979 is \$4,038 or less.

CHILDREN ONLY

The rate entitled to on December 31, 1978, may be continued if the
child's IVAP for 1979 is \$3,299 or less.

SURVIVING SPOUSE AND CHILDREN

The rate entitled to on December 31, 1978, may be continued if the
surviving spouse's IVAP for 1979 is \$5,430 or less.

I(1979)-2

**December 5, 1977 DEATH PENSION M21-1**

**SAW(1) , MEXICAN BORDER PERIOD, WWI, WWII Change 186**

**KOREAN CONFLICT AND VIETNAM ERA Appendix B**

**Revised**

**WIDOW/ER ONLY (38 U.S.C. 541) CHILDREN ONLY (38 U.S.C 542)**

**Entitlement Codes 18, 28, 38, 58, 68, and 78 Entitlement Codes: 18,
28, 38, 68, and 78**

+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **M  | *     | **INC |       | **IN   | **\$3,080  | **     |
| *IN | ONTH | *EACH | OME** |       | COME** | Effective  | INCOME |
| COM | LY** | \$1** |       |       |        | 1-1-78**   | L      |
| E** |      |       | **    |       | *      |            | IMIT** |
|     | **RA | **D   | NOT** |       | *TOTAL | **MONTHLY  |        |
| *   | TE** | ECREM |       |       | DEP.** | RATE**     | *      |
| *NO |      | ENT** | **O   |       |        |            | *TOTAL |
| T** |      |       | VER** |       | **     | **Total    | DEP.** |
|     |      |       |       |       | CODE** | Each       |        |
| **  |      |       |       |       |        | Child**    | **     |
| OVE |      |       |       |       |        |            | CODE** |
| R** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | *    | **N   | **\$  |       | **1C   | **\$ 61.00 | **1C   |
| *\$ | *\$1 | ONE** | 300** |       | 81**   | \| \$      | 81**   |
| 30  | 33** |       |       |       |        | 61.00**    |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **1  |       | **    |       | **2C   | **87.00 \| | **2C   |
| *40 | 32** |       | 400** |       | 82**   | 43.50**    | 82**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **1  |       | **    |       | **3C   | **113.00   | **3C   |
| *50 | 31** |       | 500** |       | 83**   | \| 37.66** | 83**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **1  | **    | **    |       | **4C   | **139.00   | **4C   |
| *60 | 30** | .01** | 600** |       | 84**   | \| 34.75** | 84**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **1  |       | **    |       | **5C   | **165.00   | **5C   |
| *70 | 27** |       | 700** |       | 85**   | \| 33.00** | 85**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **1  | **    | **    |       | **6C   | **191.00   | **6C   |
| *80 | 24** | .03** | 800** |       | 86**   | \| 31.83** | 86**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **1  |       | **    |       | **7C   | **217.00   | **7C   |
| *90 | 21** |       | 900** |       | 87**   | \| 31.00** | 87**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **1  |       | **1,  |       | **8C   | **243.00   | **8C   |
| ,00 | 17** |       | 000** |       | 88**   | \| 30.37** | 88**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **1  | **    | **1,  |       | **9C   | **269.00   | **9C   |
| ,10 | 13** | .04** | 100** |       | 89**   | \| 29.88** | 89**   |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **1  |       | **1,  |       | **Ea   | **26.00**  | **Ea   |
| ,20 | 08** |       | 200** |       | Aaa'l  |            | Add'l  |
| 0** |      |       |       |       | C      |            | C      |
|     |      |       |       |       | hild** |            | hild** |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **1  |       | **1,  |       |        |            |        |
| ,30 | 03** |       | 300** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **   |       | **1,  |       |        |            |        |
| ,40 | 98** |       | 400** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **   |       | **1,  |       |        |            |        |
| ,50 | 93** |       | 500** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **   |       | **1,  |       |        |            |        |
| ,60 | 88** |       | 600** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **   |       | **1,  |       |        |            |        |
| ,70 | 83** |       | 700** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **   | **    | **1,  |       |        |            |        |
| ,80 | 78** | .05** | 800** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **1 | **   |       | **1,  |       |        |            |        |
| ,90 | 72** |       | 900** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,00 | 66** |       | 000** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,10 | 60** |       | 100** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   | **    | **2,  |       |        |            |        |
| ,20 | 54** | .06** | 200** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,30 | 48** |       | 300** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,40 | 42** |       | 400** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,50 | 36** |       | 500** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,60 | 30** |       | 600** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,70 | 24** |       | 700** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,80 | 18** |       | 800** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   | **    | **2,  |       |        |            |        |
| ,90 | 11** | .07** | 900** |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,98 | \$5. |       | 985** |       |        |            |        |
| 5** | 05** |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| **2 | **   |       | **2,  |       |        |            |        |
| ,98 | \$5. |       | 986** |       |        |            |        |
| 6** | 00** |       |       |       |        |            |        |
|     |      |       | *     |       |        |            |        |
| **t |      |       | *to** |       |        |            |        |
| o** |      |       |       |       |        |            |        |
|     |      |       | **3,  |       |        |            |        |
| **3 |      |       | 770** |       |        |            |        |
| ,77 |      |       |       |       |        |            |        |
| 0** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+
| *   | **R  |       | **IF  |       |        |            |        |
| *IF | EGUL |       | A/A** |       |        |            |        |
| A/  | AR** |       |       |       |        |            |        |
| A** |      |       | **    |       |        |            |        |
|     | **   |       | ADD** |       |        |            |        |
| *   | RATE |       |       |       |        |            |        |
| *AD | 79** |       |       |       |        |            |        |
| D** |      |       |       |       |        |            |        |
+-----+------+-------+-------+-------+--------+------------+--------+

I(1978)-1

**December 5, 1977 DEATH PENSION (38 U.S.C. 541) M21-1**

**Change 186**

**Appendix B**

**Revised**

**Entitlement Codes WIDOW/ER AND CHILDREN PL 95-204**

**18, 28, 38, 58, 68 and 78 Effective 1/1/78**

<table>
<colgroup>
<col style="width: 8%" />
<col style="width: 10%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p><strong>INCOME</strong></p>
<p><strong>NOT</strong></p>
<p><strong>OVER</strong></p></td>
<td><p><strong>DEP. CODE</strong></p>
<p><strong>EACH $1</strong></p>
<p><strong>DECREMENT</strong></p></td>
<td><p><strong>11</strong></p>
<p><strong>W &amp; 1C</strong></p></td>
<td><p><strong>12</strong></p>
<p><strong>W &amp; 2C</strong></p></td>
<td><p><strong>13</strong></p>
<p><strong>W &amp; 3C</strong></p></td>
<td><p><strong>14</strong></p>
<p><strong>W &amp; 4C</strong></p></td>
<td><p><strong>15</strong></p>
<p><strong>W &amp; 5C</strong></p></td>
<td><p><strong>16</strong></p>
<p><strong>W &amp; 6C</strong></p></td>
<td><p><strong>17</strong></p>
<p><strong>W &amp; 7C</strong></p></td>
<td><p><strong>18</strong></p>
<p><strong>W &amp; 8C</strong></p></td>
<td><p><strong>19</strong></p>
<p><strong>W &amp; 9C</strong><a href="#fn1" class="footnote-ref"
id="fnref1" role="doc-noteref"><sup>1</sup></a></p></td>
<td><p><strong>W’s</strong></p>
<p><strong>SHARE</strong> <a href="#fn2" class="footnote-ref"
id="fnref2" role="doc-noteref"><sup>2</sup></a></p></td>
<td><p><strong>INCOME</strong></p>
<p><strong>NOT</strong></p>
<p><strong>OVER</strong></p></td>
</tr>
<tr class="even">
<td><strong>$ 700</strong></td>
<td><strong>NONE</strong></td>
<td><strong>159</strong></td>
<td><strong>185</strong></td>
<td><strong>211</strong></td>
<td><strong>237</strong></td>
<td><strong>263</strong></td>
<td><strong>289</strong></td>
<td><strong>315</strong></td>
<td><strong>341</strong></td>
<td><strong>367</strong></td>
<td><strong>129</strong></td>
<td><strong>$ 700</strong></td>
</tr>
<tr class="odd">
<td><strong>800</strong></td>
<td></td>
<td><strong>158</strong></td>
<td><strong>184</strong></td>
<td><strong>210</strong></td>
<td><strong>236</strong></td>
<td><strong>262</strong></td>
<td><strong>288</strong></td>
<td><strong>314</strong></td>
<td><strong>340</strong></td>
<td><strong>366</strong></td>
<td><strong>128</strong></td>
<td><strong>800</strong></td>
</tr>
<tr class="even">
<td><strong>900</strong></td>
<td><strong>.01</strong></td>
<td><strong>157</strong></td>
<td><strong>183</strong></td>
<td><strong>209</strong></td>
<td><strong>235</strong></td>
<td><strong>261</strong></td>
<td><strong>287</strong></td>
<td><strong>313</strong></td>
<td><strong>339</strong></td>
<td><strong>365</strong></td>
<td><strong>127</strong></td>
<td><strong>900</strong></td>
</tr>
<tr class="odd">
<td><strong>1,000</strong></td>
<td></td>
<td><strong>156</strong></td>
<td><strong>182</strong></td>
<td><strong>208</strong></td>
<td><strong>234</strong></td>
<td><strong>260</strong></td>
<td><strong>286</strong></td>
<td><strong>312</strong></td>
<td><strong>338</strong></td>
<td><strong>364</strong></td>
<td><strong>126</strong></td>
<td><strong>1,000</strong></td>
</tr>
<tr class="even">
<td><strong>1,100</strong></td>
<td></td>
<td><strong>155</strong></td>
<td><strong>181</strong></td>
<td><strong>207</strong></td>
<td><strong>233</strong></td>
<td><strong>259</strong></td>
<td><strong>285</strong></td>
<td><strong>311</strong></td>
<td><strong>337</strong></td>
<td><strong>363</strong></td>
<td><strong>125</strong></td>
<td><strong>1,100</strong></td>
</tr>
<tr class="odd">
<td><strong>1,200</strong></td>
<td></td>
<td><strong>153</strong></td>
<td><strong>179</strong></td>
<td><strong>205</strong></td>
<td><strong>231</strong></td>
<td><strong>257</strong></td>
<td><strong>283</strong></td>
<td><strong>309</strong></td>
<td><strong>335</strong></td>
<td><strong>361</strong></td>
<td><strong>123</strong></td>
<td><strong>1,200</strong></td>
</tr>
<tr class="even">
<td><strong>1,300</strong></td>
<td></td>
<td><strong>151</strong></td>
<td><strong>177</strong></td>
<td><strong>203</strong></td>
<td><strong>229</strong></td>
<td><strong>255</strong></td>
<td><strong>281</strong></td>
<td><strong>307</strong></td>
<td><strong>333</strong></td>
<td><strong>359</strong></td>
<td><strong>121</strong></td>
<td><strong>1,300</strong></td>
</tr>
<tr class="odd">
<td><strong>1,400</strong></td>
<td><strong>.02</strong></td>
<td><strong>149</strong></td>
<td><strong>175</strong></td>
<td><strong>201</strong></td>
<td><strong>227</strong></td>
<td><strong>253</strong></td>
<td><strong>279</strong></td>
<td><strong>305</strong></td>
<td><strong>331</strong></td>
<td><strong>357</strong></td>
<td><strong>119</strong></td>
<td><strong>1,400</strong></td>
</tr>
<tr class="even">
<td><strong>1,500</strong></td>
<td></td>
<td><strong>147</strong></td>
<td><strong>173</strong></td>
<td><strong>199</strong></td>
<td><strong>225</strong></td>
<td><strong>251</strong></td>
<td><strong>277</strong></td>
<td><strong>303</strong></td>
<td><strong>329</strong></td>
<td><strong>355</strong></td>
<td><strong>117</strong></td>
<td><strong>1,500</strong></td>
</tr>
<tr class="odd">
<td><strong>1,600</strong></td>
<td></td>
<td><strong>145</strong></td>
<td><strong>171</strong></td>
<td><strong>197</strong></td>
<td><strong>223</strong></td>
<td><strong>249</strong></td>
<td><strong>275</strong></td>
<td><strong>301</strong></td>
<td><strong>327</strong></td>
<td><strong>353</strong></td>
<td><strong>115</strong></td>
<td><strong>1,600</strong></td>
</tr>
<tr class="even">
<td><strong>1,700</strong></td>
<td></td>
<td><strong>142</strong></td>
<td><strong>168</strong></td>
<td><strong>194</strong></td>
<td><strong>220</strong></td>
<td><strong>246</strong></td>
<td><strong>272</strong></td>
<td><strong>298</strong></td>
<td><strong>324</strong></td>
<td><strong>350</strong></td>
<td><strong>112</strong></td>
<td><strong>1,700</strong></td>
</tr>
<tr class="odd">
<td><strong>1,800</strong></td>
<td></td>
<td><strong>139</strong></td>
<td><strong>165</strong></td>
<td><strong>191</strong></td>
<td><strong>217</strong></td>
<td><strong>243</strong></td>
<td><strong>269</strong></td>
<td><strong>295</strong></td>
<td><strong>321</strong></td>
<td><strong>347</strong></td>
<td><strong>109</strong></td>
<td><strong>1,800</strong></td>
</tr>
<tr class="even">
<td><strong>1,900</strong></td>
<td></td>
<td><strong>136</strong></td>
<td><strong>162</strong></td>
<td><strong>188</strong></td>
<td><strong>214</strong></td>
<td><strong>240</strong></td>
<td><strong>266</strong></td>
<td><strong>292</strong></td>
<td><strong>318</strong></td>
<td><strong>344</strong></td>
<td><strong>106</strong></td>
<td><strong>1,900</strong></td>
</tr>
<tr class="odd">
<td><strong>2,000</strong></td>
<td><strong>.03</strong></td>
<td><strong>133</strong></td>
<td><strong>159</strong></td>
<td><strong>185</strong></td>
<td><strong>211</strong></td>
<td><strong>237</strong></td>
<td><strong>263</strong></td>
<td><strong>289</strong></td>
<td><strong>315</strong></td>
<td><strong>341</strong></td>
<td><strong>103</strong></td>
<td><strong>2,000</strong></td>
</tr>
<tr class="even">
<td><strong>2,100</strong></td>
<td></td>
<td><strong>130</strong></td>
<td><strong>156</strong></td>
<td><strong>182</strong></td>
<td><strong>208</strong></td>
<td><strong>234</strong></td>
<td><strong>260</strong></td>
<td><strong>286</strong></td>
<td><strong>312</strong></td>
<td><strong>338</strong></td>
<td><strong>100</strong></td>
<td><strong>2,100</strong></td>
</tr>
<tr class="odd">
<td><strong>2,200</strong></td>
<td></td>
<td><strong>127</strong></td>
<td><strong>153</strong></td>
<td><strong>179</strong></td>
<td><strong>205</strong></td>
<td><strong>231</strong></td>
<td><strong>257</strong></td>
<td><strong>283</strong></td>
<td><strong>309</strong></td>
<td><strong>335</strong></td>
<td><strong>97</strong></td>
<td><strong>2,200</strong></td>
</tr>
<tr class="even">
<td><strong>2,300</strong></td>
<td></td>
<td><strong>124</strong></td>
<td><strong>150</strong></td>
<td><strong>176</strong></td>
<td><strong>202</strong></td>
<td><strong>228</strong></td>
<td><strong>254</strong></td>
<td><strong>280</strong></td>
<td><strong>306</strong></td>
<td><strong>332</strong></td>
<td><strong>94</strong></td>
<td><strong>2,300</strong></td>
</tr>
<tr class="odd">
<td><strong>2,400</strong></td>
<td></td>
<td><strong>121</strong></td>
<td><strong>147</strong></td>
<td><strong>173</strong></td>
<td><strong>199</strong></td>
<td><strong>225</strong></td>
<td><strong>251</strong></td>
<td><strong>277</strong></td>
<td><strong>303</strong></td>
<td><strong>329</strong></td>
<td><strong>91</strong></td>
<td><strong>2,400</strong></td>
</tr>
<tr class="even">
<td><strong>2,500</strong></td>
<td></td>
<td><strong>117</strong></td>
<td><strong>143</strong></td>
<td><strong>169</strong></td>
<td><strong>195</strong></td>
<td><strong>221</strong></td>
<td><strong>247</strong></td>
<td><strong>273</strong></td>
<td><strong>299</strong></td>
<td><strong>325</strong></td>
<td><strong>87</strong></td>
<td><strong>2,500</strong></td>
</tr>
<tr class="odd">
<td><strong>2,600</strong></td>
<td></td>
<td><strong>113</strong></td>
<td><strong>139</strong></td>
<td><strong>165</strong></td>
<td><strong>191</strong></td>
<td><strong>217</strong></td>
<td><strong>243</strong></td>
<td><strong>269</strong></td>
<td><strong>295</strong></td>
<td><strong>321</strong></td>
<td><strong>83</strong></td>
<td><strong>2,600</strong></td>
</tr>
<tr class="even">
<td><strong>2,700</strong></td>
<td></td>
<td><strong>109</strong></td>
<td><strong>135</strong></td>
<td><strong>161</strong></td>
<td><strong>187</strong></td>
<td><strong>213</strong></td>
<td><strong>239</strong></td>
<td><strong>265</strong></td>
<td><strong>291</strong></td>
<td><strong>317</strong></td>
<td><strong>79</strong></td>
<td><strong>2,700</strong></td>
</tr>
<tr class="odd">
<td><strong>2,800</strong></td>
<td><strong>.04</strong></td>
<td><strong>105</strong></td>
<td><strong>131</strong></td>
<td><strong>157</strong></td>
<td><strong>183</strong></td>
<td><strong>209</strong></td>
<td><strong>235</strong></td>
<td><strong>261</strong></td>
<td><strong>287</strong></td>
<td><strong>313</strong></td>
<td><strong>75</strong></td>
<td><strong>2,800</strong></td>
</tr>
<tr class="even">
<td><strong>2,900</strong></td>
<td></td>
<td><strong>101</strong></td>
<td><strong>127</strong></td>
<td><strong>153</strong></td>
<td><strong>179</strong></td>
<td><strong>205</strong></td>
<td><strong>231</strong></td>
<td><strong>257</strong></td>
<td><strong>283</strong></td>
<td><strong>309</strong></td>
<td><strong>71</strong></td>
<td><strong>2,900</strong></td>
</tr>
<tr class="odd">
<td><strong>3,000</strong></td>
<td></td>
<td><strong>96</strong></td>
<td><strong>122</strong></td>
<td><strong>148</strong></td>
<td><strong>174</strong></td>
<td><strong>200</strong></td>
<td><strong>226</strong></td>
<td><strong>252</strong></td>
<td><strong>278</strong></td>
<td><strong>304</strong></td>
<td><strong>66</strong></td>
<td><strong>3,000</strong></td>
</tr>
<tr class="even">
<td><strong>3,100</strong></td>
<td></td>
<td><strong>91</strong></td>
<td><strong>117</strong></td>
<td><strong>143</strong></td>
<td><strong>169</strong></td>
<td><strong>195</strong></td>
<td><strong>221</strong></td>
<td><strong>247</strong></td>
<td><strong>273</strong></td>
<td><strong>299</strong></td>
<td><strong>61</strong></td>
<td><strong>3,100</strong></td>
</tr>
<tr class="odd">
<td><strong>3,200</strong></td>
<td></td>
<td><strong>86</strong></td>
<td><strong>112</strong></td>
<td><strong>138</strong></td>
<td><strong>164</strong></td>
<td><strong>190</strong></td>
<td><strong>216</strong></td>
<td><strong>242</strong></td>
<td><strong>268</strong></td>
<td><strong>294</strong></td>
<td><strong>56</strong></td>
<td><strong>3,200</strong></td>
</tr>
<tr class="even">
<td><strong>3,300</strong></td>
<td></td>
<td><strong>81</strong></td>
<td><strong>107</strong></td>
<td><strong>133</strong></td>
<td><strong>159</strong></td>
<td><strong>185</strong></td>
<td><strong>211</strong></td>
<td><strong>237</strong></td>
<td><strong>263</strong></td>
<td><strong>289</strong></td>
<td><strong>51</strong></td>
<td><strong>3,300</strong></td>
</tr>
<tr class="odd">
<td><strong>3,400</strong></td>
<td></td>
<td><strong>76</strong></td>
<td><strong>102</strong></td>
<td><strong>128</strong></td>
<td><strong>154</strong></td>
<td><strong>180</strong></td>
<td><strong>206</strong></td>
<td><strong>232</strong></td>
<td><strong>258</strong></td>
<td><strong>284</strong></td>
<td><strong>46</strong></td>
<td><strong>3,400</strong></td>
</tr>
<tr class="even">
<td><strong>3,500</strong></td>
<td><strong>.05</strong></td>
<td><strong>71</strong></td>
<td><strong>97</strong></td>
<td><strong>123</strong></td>
<td><strong>149</strong></td>
<td><strong>175</strong></td>
<td><strong>201</strong></td>
<td><strong>227</strong></td>
<td><strong>253</strong></td>
<td><strong>279</strong></td>
<td><strong>44</strong></td>
<td><strong>3,500</strong></td>
</tr>
<tr class="odd">
<td><strong>3,600</strong></td>
<td></td>
<td><strong>66</strong></td>
<td><strong>92</strong></td>
<td><strong>118</strong></td>
<td><strong>144</strong></td>
<td><strong>170</strong></td>
<td><strong>196</strong></td>
<td><strong>222</strong></td>
<td><strong>248</strong></td>
<td><strong>274</strong></td>
<td><strong>39</strong></td>
<td><strong>3,600</strong></td>
</tr>
<tr class="even">
<td><strong>3,700</strong></td>
<td></td>
<td><strong>61</strong></td>
<td><strong>87</strong></td>
<td><strong>113</strong></td>
<td><strong>139</strong></td>
<td><strong>165</strong></td>
<td><strong>191</strong></td>
<td><strong>217</strong></td>
<td><strong>243</strong></td>
<td><strong>269</strong></td>
<td><strong>34</strong></td>
<td><strong>3,700</strong></td>
</tr>
<tr class="odd">
<td><p><strong>3,701</strong></p>
<p><strong>to</strong></p>
<p><strong>5,070</strong></p></td>
<td><strong>NONE</strong></td>
<td><strong>61</strong></td>
<td><strong>87</strong></td>
<td><strong>113</strong></td>
<td><strong>139</strong></td>
<td><strong>165</strong></td>
<td><strong>191</strong></td>
<td><strong>217</strong></td>
<td><strong>243</strong></td>
<td><strong>269</strong></td>
<td><strong>34</strong></td>
<td><p><strong>3,701</strong></p>
<p><strong>to</strong></p>
<p><strong>5,070</strong></p></td>
</tr>
<tr class="even">
<td><p><strong>IF A/A</strong></p>
<p><strong>ADD</strong></p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td><strong>Regular</strong></td>
<td><strong>Rate 79</strong></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
</tbody>
</table>
<aside id="footnotes" class="footnotes footnotes-end-of-document"
role="doc-endnotes">
<hr />
<ol>
<li id="fn1"><p><sup>1</sup><a href="#fnref1" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
<li id="fn2"><p><sup>2</sup><a href="#fnref2" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
</ol>
</aside>

^1^ More than 9 children-use dependency code 19-add \$26 for each
additional child

^2^ See widow/er and children-apportionment schedule for children's
shares I(1978)-2

July 13, 1978 DEATH PENSION (38 U.S.C. 541) M21-1

WIDOW/ER AND CHILDREN---APPORTIONMENT SCHEDULE Change 205

Entitlement Codes Appendix B

18, 28, 38, 58, 68 and 78 PL 95-204

Effective 1-1-78

<table style="width:100%;">
<colgroup>
<col style="width: 14%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>INCOME TO</p></td>
<td><p>$000</p>
<p>700</p></td>
<td><p>$701</p>
<p>800</p></td>
<td><p>$801</p>
<p>900</p></td>
<td><p>$901</p>
<p>1000</p></td>
<td colspan="2"><p>$1001</p>
<p>1100</p></td>
<td colspan="2"><p>$1101</p>
<p>1200</p></td>
<td colspan="2"><p>$1201</p>
<p>1300</p></td>
<td colspan="2"><p>$1301</p>
<p>1400</p></td>
<td colspan="2"><p>$1401</p>
<p>1500</p></td>
<td colspan="2"><p>$1501</p>
<p>1600</p></td>
<td colspan="2"><p>$1601</p>
<p>1700</p></td>
<td colspan="2"><p>$1701</p>
<p>1800</p></td>
<td colspan="2"><p>$1801</p>
<p>1900</p></td>
<td colspan="2"><p>$1901</p>
<p>2000</p></td>
<td colspan="2"><p>$2001</p>
<p>2100</p></td>
<td colspan="2"><p>$2101</p>
<p>2200</p></td>
<td colspan="2"><p>$2201</p>
<p>2300</p></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>Each $1 Decrement</td>
<td>None</td>
<td></td>
<td>.01</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2">.02</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">.03</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>WIDOW/er’s Share<a href="#fn1" class="footnote-ref" id="fnref1"
role="doc-noteref"><sup>1</sup></a></td>
<td>129</td>
<td>128</td>
<td>127</td>
<td>126</td>
<td>125</td>
<td colspan="2">123</td>
<td colspan="2">121</td>
<td colspan="2">119</td>
<td colspan="2">117</td>
<td colspan="2">115</td>
<td colspan="2">112</td>
<td colspan="2">109</td>
<td colspan="2">106</td>
<td colspan="2">103</td>
<td colspan="2">100</td>
<td colspan="2">97</td>
<td colspan="2">94</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><p>Total <u>Children(3)</u></p>
<p>Dep. Total Each</p>
<p>Code Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>11 W-1C $30 $30.00</td>
<td>159</td>
<td>158</td>
<td>157</td>
<td>156</td>
<td>155</td>
<td colspan="2">153</td>
<td colspan="2">151</td>
<td colspan="2">149</td>
<td colspan="2">147</td>
<td colspan="2">145</td>
<td colspan="2">142</td>
<td colspan="2">139</td>
<td colspan="2">136</td>
<td colspan="2">133</td>
<td colspan="2">130</td>
<td colspan="2">127</td>
<td colspan="2">124</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>12 W-2C 56 28.00</td>
<td>185</td>
<td>184</td>
<td>183</td>
<td>182</td>
<td>181</td>
<td colspan="2">179</td>
<td colspan="2">177</td>
<td colspan="2">175</td>
<td colspan="2">173</td>
<td colspan="2">171</td>
<td colspan="2">168</td>
<td colspan="2">165</td>
<td colspan="2">162</td>
<td colspan="2">159</td>
<td colspan="2">156</td>
<td colspan="2">153</td>
<td colspan="2">150</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>13 W-3C 82 27.33</td>
<td>211</td>
<td>210</td>
<td>209</td>
<td>208</td>
<td>207</td>
<td colspan="2">205</td>
<td colspan="2">203</td>
<td colspan="2">201</td>
<td colspan="2">199</td>
<td colspan="2">197</td>
<td colspan="2">194</td>
<td colspan="2">191</td>
<td colspan="2">188</td>
<td colspan="2">185</td>
<td colspan="2">182</td>
<td colspan="2">179</td>
<td colspan="2">176</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>14 W-4C 108 27.00</td>
<td>237</td>
<td>236</td>
<td>235</td>
<td>234</td>
<td>233</td>
<td colspan="2">231</td>
<td colspan="2">229</td>
<td colspan="2">227</td>
<td colspan="2">225</td>
<td colspan="2">223</td>
<td colspan="2">220</td>
<td colspan="2">217</td>
<td colspan="2">214</td>
<td colspan="2">211</td>
<td colspan="2">208</td>
<td colspan="2">205</td>
<td colspan="2">203</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>15 W-5C 134 25.20</td>
<td>263</td>
<td>262</td>
<td>261</td>
<td>260</td>
<td>259</td>
<td colspan="2">257</td>
<td colspan="2">255</td>
<td colspan="2">253</td>
<td colspan="2">251</td>
<td colspan="2">249</td>
<td colspan="2">246</td>
<td colspan="2">243</td>
<td colspan="2">240</td>
<td colspan="2">237</td>
<td colspan="2">234</td>
<td colspan="2">231</td>
<td colspan="2">228</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>16 W-6C 160 25.00</td>
<td>289</td>
<td>288</td>
<td>287</td>
<td>286</td>
<td>285</td>
<td colspan="2">283</td>
<td colspan="2">281</td>
<td colspan="2">279</td>
<td colspan="2">277</td>
<td colspan="2">275</td>
<td colspan="2">272</td>
<td colspan="2">269</td>
<td colspan="2">266</td>
<td colspan="2">263</td>
<td colspan="2">260</td>
<td colspan="2">257</td>
<td colspan="2">254</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>17 W-7C 186 24.85</td>
<td>315</td>
<td>314</td>
<td>313</td>
<td>312</td>
<td>311</td>
<td colspan="2">309</td>
<td colspan="2">307</td>
<td colspan="2">305</td>
<td colspan="2">303</td>
<td colspan="2">301</td>
<td colspan="2">298</td>
<td colspan="2">295</td>
<td colspan="2">292</td>
<td colspan="2">289</td>
<td colspan="2">286</td>
<td colspan="2">283</td>
<td colspan="2">280</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>18 W-8C 212 24.75</td>
<td>341</td>
<td>340</td>
<td>339</td>
<td>338</td>
<td>337</td>
<td colspan="2">335</td>
<td colspan="2">333</td>
<td colspan="2">331</td>
<td colspan="2">329</td>
<td colspan="2">327</td>
<td colspan="2">324</td>
<td colspan="2">321</td>
<td colspan="2">318</td>
<td colspan="2">315</td>
<td colspan="2">312</td>
<td colspan="2">309</td>
<td colspan="2">306</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>19 W-9C<a href="#fn2" class="footnote-ref" id="fnref2"
role="doc-noteref"><sup>2</sup></a> 238 24.66</td>
<td>367</td>
<td>366</td>
<td>365</td>
<td>364</td>
<td>363</td>
<td colspan="2">361</td>
<td colspan="2">359</td>
<td colspan="2">357</td>
<td colspan="2">355</td>
<td colspan="2">353</td>
<td colspan="2">350</td>
<td colspan="2">347</td>
<td colspan="2">344</td>
<td colspan="2">341</td>
<td colspan="2">338</td>
<td colspan="2">335</td>
<td colspan="2">332</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
</tbody>
</table>
<aside id="footnotes" class="footnotes footnotes-end-of-document"
role="doc-endnotes">
<hr />
<ol>
<li id="fn1"><p><sup>1</sup><a href="#fnref1" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
<li id="fn2"><p><sup>2</sup><a href="#fnref2" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
</ol>
</aside>

<table style="width:100%;">
<colgroup>
<col style="width: 21%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>INCOME TO</p></td>
<td><p>$2301</p>
<p>2400</p></td>
<td><p>$2401</p>
<p>2500</p></td>
<td><p>$2501</p>
<p>2600</p></td>
<td><p>$2601</p>
<p>2700</p></td>
<td><p>$2701</p>
<p>2800</p></td>
<td><p>$2801</p>
<p>2900</p></td>
<td><p>$2901</p>
<p>3000</p></td>
<td><p>$3001</p>
<p>3100</p></td>
<td><p>$3101</p>
<p>3200</p></td>
<td><p>$3201</p>
<p>3300</p></td>
<td><p>$3301</p>
<p>3400</p></td>
</tr>
<tr class="even">
<td>Each $1 Decrement</td>
<td>.03</td>
<td></td>
<td></td>
<td>.04</td>
<td></td>
<td></td>
<td></td>
<td>.05</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>WIDOW/er’s Share (1)</td>
<td>91</td>
<td>87</td>
<td>83</td>
<td>79</td>
<td>75</td>
<td>71</td>
<td>66</td>
<td>61</td>
<td>56</td>
<td>51</td>
<td>46</td>
</tr>
<tr class="even">
<td><p>Total <u>Children</u></p>
<p>Dep. Total Each</p>
<p>Code Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
</tr>
<tr class="odd">
<td><p>11 W-1C $30 30.00</p>
<p>12 W-2C 56 28.00</p>
<p>13 W-3C 82 27.33</p></td>
<td><p>121</p>
<p>147</p>
<p>173</p></td>
<td><p>117</p>
<p>143</p>
<p>169</p></td>
<td><p>113</p>
<p>139</p>
<p>165</p></td>
<td><p>109</p>
<p>135</p>
<p>161</p></td>
<td><p>105</p>
<p>131</p>
<p>157</p></td>
<td><p>101</p>
<p>127</p>
<p>153</p></td>
<td><p>96</p>
<p>122</p>
<p>148</p></td>
<td><p>91</p>
<p>117</p>
<p>143</p></td>
<td><p>86</p>
<p>112</p>
<p>138</p></td>
<td><p>81</p>
<p>107</p>
<p>133</p></td>
<td><p>76</p>
<p>102</p>
<p>128</p></td>
</tr>
<tr class="even">
<td><p>14 W-4C 108 27.00</p>
<p>15 W-5C 134 26.80</p>
<p>16 W-6C 160 26.66</p></td>
<td><p>199</p>
<p>225</p>
<p>251</p></td>
<td><p>195</p>
<p>221</p>
<p>247</p></td>
<td><p>191</p>
<p>218</p>
<p>243</p></td>
<td><p>187</p>
<p>213</p>
<p>239</p></td>
<td><p>183</p>
<p>209</p>
<p>235</p></td>
<td><p>179</p>
<p>205</p>
<p>231</p></td>
<td><p>174</p>
<p>200</p>
<p>226</p></td>
<td><p>169</p>
<p>195</p>
<p>221</p></td>
<td><p>164</p>
<p>190</p>
<p>216</p></td>
<td><p>159</p>
<p>185</p>
<p>211</p></td>
<td><p>154</p>
<p>180</p>
<p>206</p></td>
</tr>
<tr class="odd">
<td><p>17 W-7C 186 26.57</p>
<p>18 W-8C 212 26.50</p>
<p>19 W-9C 238 26.44</p></td>
<td><p>277</p>
<p>303</p>
<p>329</p></td>
<td><p>273</p>
<p>299</p>
<p>325</p></td>
<td><p>269</p>
<p>295</p>
<p>321</p></td>
<td><p>265</p>
<p>291</p>
<p>317</p></td>
<td><p>261</p>
<p>287</p>
<p>313</p></td>
<td><p>257</p>
<p>283</p>
<p>309</p></td>
<td><p>252</p>
<p>278</p>
<p>304</p></td>
<td><p>247</p>
<p>273</p>
<p>299</p></td>
<td><p>242</p>
<p>268</p>
<p>294</p></td>
<td><p>237</p>
<p>263</p>
<p>289</p></td>
<td><p>232</p>
<p>258</p>
<p>284</p></td>
</tr>
</tbody>
</table>

July 13, 1978 DEATH PENSION (38 U.S.C. 541) M21-1

WIDOW/ER AND CHILDREN---APPORTIONMENT SCHEDULE Change 205

Entitlement Codes Appendix B

18, 28, 38, 58, 68 and 78 PL 95-204

Effective 1-1-78

+-------------------------+-------+-------+-------+-----------------+
| FROM                    | \     | \     | \     | \$3701          |
|                         | $3401 | $3501 | $3601 |                 |
| INCOME TO               |       |       |       | 5070            |
|                         | 3500  | 3600  | 3700  |                 |
+-------------------------+-------+-------+-------+-----------------+
| Each \$1 Decrement      | .05   |       |       | No Decrement    |
+-------------------------+-------+-------+-------+-----------------+
| WIDOW/er's Share        | 44    | 39    | 34    | 34              |
+-------------------------+-------+-------+-------+-----------------+
| Total                   | Total | Total | Total | Total           |
| [Children]{.underline}  |       |       |       |                 |
|                         | W&C   | W&C   | W&C   | W&C             |
| Dep. Total Each         |       |       |       |                 |
|                         |       |       |       |                 |
| Code Share Child        |       |       |       |                 |
+-------------------------+-------+-------+-------+-----------------+
| 11 W-1C \$27 27.00      | 71    | 66    | 61    | 61              |
|                         |       |       |       |                 |
| 12 W-2C 53 26.50        | 97    | 92    | 87    | 87              |
|                         |       |       |       |                 |
| 13 W-3C 79 26.33        | 123   | 118   | 113   | 113             |
+-------------------------+-------+-------+-------+-----------------+
| 14 W-4C 105 26.25       | 149   | 144   | 139   | 139             |
|                         |       |       |       |                 |
| 15 W-5C 131 26.20       | 175   | 170   | 165   | 165             |
|                         |       |       |       |                 |
| 16 W-6C 157 26.16       | 201   | 196   | 191   | 191             |
+-------------------------+-------+-------+-------+-----------------+
| 17 W-7C 183 26.14       | 227   | 222   | 217   | 217             |
|                         |       |       |       |                 |
| 18 W-8C 209 26.12       | 253   | 248   | 243   | 243             |
|                         |       |       |       |                 |
| 19 W-9C 235 26.11       | 279   | 274   | 269   | 269             |
+-------------------------+-------+-------+-------+-----------------+

How To Use Rate Chart

EXAMPLE: For 1-WC IVAP is \$1,155

\(1\) Determine

a.  Rate for \$1,100 [\$155]{.underline}

b.  Decrement [.02]{.underline}

c.  IVAP in excess of \$1,100 [\$55]{.underline}

```{=html}
<!-- -->
```
2.  Multiple

.02 x \$55 = \$1.10

3.  Rate for \$1,155 is [\$153.90]{.underline}

> \$155
>
> [-1.10]{.underline}
>
> 153.90
>
> \(4\) Total Rate W-1C \$153.90

Child's Share [30.00]{.underline}

^1^ Add \$79 to widow/er's share if entitled to aid and attendance
allowance.

^2^ More than 9 children-use dependency code 19-add \$24 for each
additional child.

3 Rate for one child is \$30 for IVAP up to \$3,499 and +27 for IVAP of
+3,500 and over.

> I(1978)-3

**July 22, 1977 M21-1, Part 1**

**Change 174**

**Appendix B**

DEATH PENSION

Entitlement Codes SAW (1), MEXICAN BORDER PERIOD, WWI, WWII, PL 94-432

18, 28, 38, 58, 68, and 78 KOREAN CONFLICT AND VIETNAM ERA Effective
1/1/77

> WIDOW/ER ONLY (38 U.S.C. 541) CHILDREN ONLY (38 U.S.C. 542)

<table style="width:100%;">
<colgroup>
<col style="width: 9%" />
<col style="width: 9%" />
<col style="width: 11%" />
<col style="width: 9%" />
<col style="width: 9%" />
<col style="width: 15%" />
<col style="width: 0%" />
<col style="width: 8%" />
<col style="width: 0%" />
<col style="width: 9%" />
<col style="width: 0%" />
<col style="width: 15%" />
<col style="width: 0%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>INCOME NOT</p>
<p>OVER</p></td>
<td>MONTHLY RATE</td>
<td>EACH $1 DECREMENT</td>
<td><p>INCOME</p>
<p>NOT</p>
<p>OVER</p></td>
<td></td>
<td colspan="2">INCOME LIMIT TOTAL DEPENDENCY CODE</td>
<td colspan="4"><p><u>$2,890 EFF. 1-1-77</u></p>
<p>MONTHLY RATE</p>
<p>TOTAL EACH CHILD</p></td>
<td colspan="2">INCOME LIMIT TOTAL DEPENDENCY CODE</td>
</tr>
<tr class="even">
<td>$ 300</td>
<td><blockquote>
<p>$125</p>
</blockquote></td>
<td></td>
<td>$ 300</td>
<td></td>
<td colspan="2">1C 81</td>
<td colspan="2">$ 57.00</td>
<td colspan="2">$ 57.00</td>
<td colspan="2">1C 81</td>
</tr>
<tr class="odd">
<td>400</td>
<td><blockquote>
<p>124</p>
</blockquote></td>
<td></td>
<td>400</td>
<td></td>
<td colspan="2">2C 82</td>
<td colspan="2">81.00</td>
<td colspan="2">40.00</td>
<td colspan="2">2C 82</td>
</tr>
<tr class="even">
<td>500</td>
<td><blockquote>
<p>123</p>
</blockquote></td>
<td>.01</td>
<td>500</td>
<td></td>
<td colspan="2">3C 83</td>
<td colspan="2">105.00</td>
<td colspan="2">35.00</td>
<td colspan="2">3C 83</td>
</tr>
<tr class="odd">
<td>600</td>
<td><blockquote>
<p>122</p>
</blockquote></td>
<td></td>
<td>600</td>
<td></td>
<td colspan="2">4C 84</td>
<td colspan="2">129.00</td>
<td colspan="2">32.25</td>
<td colspan="2">4C 84</td>
</tr>
<tr class="even">
<td>700</td>
<td><blockquote>
<p>119</p>
</blockquote></td>
<td></td>
<td>700</td>
<td></td>
<td colspan="2">5C 85</td>
<td colspan="2">153.00</td>
<td colspan="2">30.60</td>
<td colspan="2">5C 85</td>
</tr>
<tr class="odd">
<td>800</td>
<td><blockquote>
<p>116</p>
</blockquote></td>
<td>.03</td>
<td>800</td>
<td></td>
<td colspan="2">6C 86</td>
<td colspan="2">177.00</td>
<td colspan="2">29.50</td>
<td colspan="2">6C 86</td>
</tr>
<tr class="even">
<td>900</td>
<td><blockquote>
<p>113</p>
</blockquote></td>
<td></td>
<td>900</td>
<td></td>
<td colspan="2">7C 87</td>
<td colspan="2">201.00</td>
<td colspan="2">28.71</td>
<td colspan="2">7C 87</td>
</tr>
<tr class="odd">
<td>1,000</td>
<td><blockquote>
<p>109</p>
</blockquote></td>
<td></td>
<td>1,000</td>
<td></td>
<td colspan="2">8C 88</td>
<td colspan="2">225.00</td>
<td colspan="2">28.12</td>
<td colspan="2">8C 88</td>
</tr>
<tr class="even">
<td>1,100</td>
<td><blockquote>
<p>105</p>
</blockquote></td>
<td>.04</td>
<td>1,100</td>
<td></td>
<td colspan="2">9C 89</td>
<td colspan="2">259.00</td>
<td colspan="2">27.66</td>
<td colspan="2">9C 89</td>
</tr>
<tr class="odd">
<td>1,200</td>
<td><blockquote>
<p>101</p>
</blockquote></td>
<td></td>
<td>1,200</td>
<td></td>
<td colspan="2">Each Additional Child</td>
<td colspan="2">24.00</td>
<td colspan="2"></td>
<td colspan="2">Each Additional Child</td>
</tr>
<tr class="even">
<td>1,300</td>
<td><blockquote>
<p>96</p>
</blockquote></td>
<td></td>
<td>1,300</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>1,400</td>
<td><blockquote>
<p>91</p>
</blockquote></td>
<td></td>
<td>1,400</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>1,500</td>
<td><blockquote>
<p>86</p>
</blockquote></td>
<td></td>
<td>1,500</td>
<td></td>
<td colspan="7">(1) Only SAW widow/ers are eligible (38 U.S.C. 536
(d)(1))</td>
<td></td>
</tr>
<tr class="odd">
<td>1,600</td>
<td><blockquote>
<p>81</p>
</blockquote></td>
<td></td>
<td>1,600</td>
<td></td>
<td colspan="7">(SAW children are not).</td>
<td></td>
</tr>
<tr class="even">
<td>1,700</td>
<td><blockquote>
<p>76</p>
</blockquote></td>
<td></td>
<td>1,700</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>1,800</td>
<td><blockquote>
<p>71</p>
</blockquote></td>
<td>.05</td>
<td>1,800</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>1,900</td>
<td><blockquote>
<p>66</p>
</blockquote></td>
<td></td>
<td>1,900</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,000</td>
<td><blockquote>
<p>61</p>
</blockquote></td>
<td></td>
<td>2,000</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>2,100</td>
<td><blockquote>
<p>56</p>
</blockquote></td>
<td></td>
<td>2,100</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,200</td>
<td><blockquote>
<p>51</p>
</blockquote></td>
<td></td>
<td>2,200</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>2,300</td>
<td><blockquote>
<p>46</p>
</blockquote></td>
<td></td>
<td>2,300</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,400</td>
<td><blockquote>
<p>40</p>
</blockquote></td>
<td></td>
<td>2,400</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>2,500</td>
<td><blockquote>
<p>34</p>
</blockquote></td>
<td></td>
<td>2,500</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,600</td>
<td><blockquote>
<p>28</p>
</blockquote></td>
<td></td>
<td>2,600</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>2,700</td>
<td><blockquote>
<p>22</p>
</blockquote></td>
<td></td>
<td>2,700</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,800</td>
<td><blockquote>
<p>16</p>
</blockquote></td>
<td>.06</td>
<td>2,800</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>2,900</td>
<td><blockquote>
<p>10</p>
</blockquote></td>
<td></td>
<td>2,900</td>
<td></td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,966</td>
<td><blockquote>
<p>6.04</p>
</blockquote></td>
<td></td>
<td>2,966</td>
<td></td>
<td></td>
<td colspan="4"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>2,967</td>
<td><blockquote>
<p>5.98</p>
</blockquote></td>
<td></td>
<td>2,967</td>
<td></td>
<td></td>
<td colspan="4"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>2,983</td>
<td><blockquote>
<p>5.02</p>
</blockquote></td>
<td></td>
<td>2,983</td>
<td></td>
<td></td>
<td colspan="4"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td><p>2,984</p>
<p>to</p>
<p>3,540</p></td>
<td><blockquote>
<p>5.00</p>
</blockquote></td>
<td>NONE</td>
<td><p>2,984</p>
<p>to</p>
<p>3,540</p></td>
<td></td>
<td></td>
<td colspan="4"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td><p>If A/A</p>
<p>ADD</p></td>
<td><blockquote>
<p>74</p>
</blockquote></td>
<td></td>
<td><p>If A/A</p>
<p>ADD</p></td>
<td></td>
<td></td>
<td colspan="4"></td>
<td colspan="2"><strong>I(1977)-1</strong></td>
<td></td>
</tr>
</tbody>
</table>

M21-1 July 22, 1977

Change 174

Appendix B

Entitlement Codes DEATH PENSION (38 U.S.C. 541) PL94-432

18, 28, 38, 58, 68 and 78 Effective /1/77

WIDOW/ER AND CHILDREN

<table>
<colgroup>
<col style="width: 7%" />
<col style="width: 10%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
<col style="width: 7%" />
</colgroup>
<tbody>
<tr class="odd">
<td>INCOME</td>
<td>DEP. CODE</td>
<td>11</td>
<td>12</td>
<td>13</td>
<td>14</td>
<td>15</td>
<td>16</td>
<td>17</td>
<td>18</td>
<td>19</td>
<td></td>
<td>INCOME</td>
</tr>
<tr class="even">
<td>NOT</td>
<td>EACH $1</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>W’s ²</td>
<td>NOT</td>
</tr>
<tr class="odd">
<td>OVER</td>
<td>DECREMENT</td>
<td>W &amp; 1C</td>
<td>W &amp; 2C</td>
<td>W &amp; 3C</td>
<td>W &amp; 4C</td>
<td>W &amp; 5C</td>
<td>W &amp; 6C</td>
<td>W &amp; 7C</td>
<td>W &amp; 8C</td>
<td>W &amp; 9C 1</td>
<td>SHARE</td>
<td>OVER</td>
</tr>
<tr class="even">
<td>$700</td>
<td>NONE</td>
<td>149</td>
<td>173</td>
<td>197</td>
<td>221</td>
<td>245</td>
<td>269</td>
<td>293</td>
<td>317</td>
<td>341</td>
<td>119</td>
<td>$700</td>
</tr>
<tr class="odd">
<td>800</td>
<td></td>
<td>148</td>
<td>172</td>
<td>196</td>
<td>220</td>
<td>244</td>
<td>268</td>
<td>292</td>
<td>316</td>
<td>340</td>
<td>118</td>
<td>800</td>
</tr>
<tr class="even">
<td>900</td>
<td>.01</td>
<td>147</td>
<td>171</td>
<td>195</td>
<td>219</td>
<td>243</td>
<td>267</td>
<td>291</td>
<td>315</td>
<td>339</td>
<td>117</td>
<td>900</td>
</tr>
<tr class="odd">
<td>1000</td>
<td></td>
<td>146</td>
<td>170</td>
<td>194</td>
<td>218</td>
<td>242</td>
<td>266</td>
<td>290</td>
<td>314</td>
<td>338</td>
<td>116</td>
<td>1000</td>
</tr>
<tr class="even">
<td>1100</td>
<td></td>
<td>145</td>
<td>169</td>
<td>193</td>
<td>217</td>
<td>241</td>
<td>265</td>
<td>289</td>
<td>313</td>
<td>337</td>
<td>115</td>
<td>1100</td>
</tr>
<tr class="odd">
<td>1200</td>
<td></td>
<td>143</td>
<td>167</td>
<td>191</td>
<td>215</td>
<td>239</td>
<td>263</td>
<td>287</td>
<td>311</td>
<td>335</td>
<td>113</td>
<td>1200</td>
</tr>
<tr class="even">
<td>1300</td>
<td></td>
<td>141</td>
<td>165</td>
<td>189</td>
<td>213</td>
<td>237</td>
<td>261</td>
<td>285</td>
<td>309</td>
<td>333</td>
<td>111</td>
<td>1300</td>
</tr>
<tr class="odd">
<td>1400</td>
<td>.02</td>
<td>139</td>
<td>163</td>
<td>187</td>
<td>211</td>
<td>235</td>
<td>259</td>
<td>283</td>
<td>307</td>
<td>331</td>
<td>109</td>
<td>1400</td>
</tr>
<tr class="even">
<td>1500</td>
<td></td>
<td>137</td>
<td>161</td>
<td>185</td>
<td>209</td>
<td>233</td>
<td>257</td>
<td>281</td>
<td>305</td>
<td>329</td>
<td>107</td>
<td>1500</td>
</tr>
<tr class="odd">
<td>1600</td>
<td></td>
<td>135</td>
<td>159</td>
<td>183</td>
<td>207</td>
<td>231</td>
<td>255</td>
<td>279</td>
<td>303</td>
<td>327</td>
<td>105</td>
<td>1600</td>
</tr>
<tr class="even">
<td>1700</td>
<td></td>
<td>133</td>
<td>157</td>
<td>181</td>
<td>205</td>
<td>229</td>
<td>253</td>
<td>277</td>
<td>301</td>
<td>325</td>
<td>103</td>
<td>1700</td>
</tr>
<tr class="odd">
<td>1800</td>
<td></td>
<td>130</td>
<td>154</td>
<td>178</td>
<td>202</td>
<td>226</td>
<td>250</td>
<td>274</td>
<td>298</td>
<td>322</td>
<td>100</td>
<td>1800</td>
</tr>
<tr class="even">
<td>1900</td>
<td></td>
<td>127</td>
<td>151</td>
<td>175</td>
<td>199</td>
<td>223</td>
<td>247</td>
<td>271</td>
<td>295</td>
<td>319</td>
<td>97</td>
<td>1900</td>
</tr>
<tr class="odd">
<td>2000</td>
<td>.03</td>
<td>124</td>
<td>148</td>
<td>172</td>
<td>196</td>
<td>220</td>
<td>244</td>
<td>268</td>
<td>292</td>
<td>316</td>
<td>94</td>
<td>2000</td>
</tr>
<tr class="even">
<td>2100</td>
<td></td>
<td>121</td>
<td>145</td>
<td>169</td>
<td>193</td>
<td>217</td>
<td>241</td>
<td>265</td>
<td>289</td>
<td>313</td>
<td>91</td>
<td>2100</td>
</tr>
<tr class="odd">
<td>2200</td>
<td></td>
<td>118</td>
<td>142</td>
<td>166</td>
<td>190</td>
<td>214</td>
<td>238</td>
<td>262</td>
<td>286</td>
<td>310</td>
<td>88</td>
<td>2200</td>
</tr>
<tr class="even">
<td>2300</td>
<td></td>
<td>115</td>
<td>139</td>
<td>163</td>
<td>187</td>
<td>211</td>
<td>235</td>
<td>259</td>
<td>283</td>
<td>307</td>
<td>85</td>
<td>2300</td>
</tr>
<tr class="odd">
<td>2400</td>
<td></td>
<td>112</td>
<td>136</td>
<td>160</td>
<td>184</td>
<td>208</td>
<td>232</td>
<td>256</td>
<td>280</td>
<td>304</td>
<td>82</td>
<td>2400</td>
</tr>
<tr class="even">
<td>2500</td>
<td></td>
<td>109</td>
<td>133</td>
<td>157</td>
<td>181</td>
<td>205</td>
<td>229</td>
<td>253</td>
<td>277</td>
<td>301</td>
<td>79</td>
<td>2500</td>
</tr>
<tr class="odd">
<td>2600</td>
<td></td>
<td>105</td>
<td>129</td>
<td>153</td>
<td>177</td>
<td>201</td>
<td>225</td>
<td>249</td>
<td>273</td>
<td>297</td>
<td>75</td>
<td>2600</td>
</tr>
<tr class="even">
<td>2700</td>
<td></td>
<td>101</td>
<td>125</td>
<td>149</td>
<td>173</td>
<td>197</td>
<td>221</td>
<td>245</td>
<td>269</td>
<td>293</td>
<td>71</td>
<td>2700</td>
</tr>
<tr class="odd">
<td>2800</td>
<td>.04</td>
<td>97</td>
<td>121</td>
<td>145</td>
<td>169</td>
<td>193</td>
<td>217</td>
<td>241</td>
<td>265</td>
<td>289</td>
<td>67</td>
<td>2800</td>
</tr>
<tr class="even">
<td>2900</td>
<td></td>
<td>93</td>
<td>117</td>
<td>141</td>
<td>165</td>
<td>189</td>
<td>213</td>
<td>237</td>
<td>261</td>
<td>285</td>
<td>63</td>
<td>2900</td>
</tr>
<tr class="odd">
<td>3000</td>
<td></td>
<td>89</td>
<td>113</td>
<td>137</td>
<td>161</td>
<td>185</td>
<td>209</td>
<td>233</td>
<td>257</td>
<td>281</td>
<td>59</td>
<td>3000</td>
</tr>
<tr class="even">
<td>3100</td>
<td></td>
<td>85</td>
<td>109</td>
<td>133</td>
<td>157</td>
<td>181</td>
<td>205</td>
<td>229</td>
<td>253</td>
<td>277</td>
<td>55</td>
<td>3100</td>
</tr>
<tr class="odd">
<td>3200</td>
<td></td>
<td>81</td>
<td>105</td>
<td>129</td>
<td>153</td>
<td>177</td>
<td>201</td>
<td>225</td>
<td>249</td>
<td>273</td>
<td>51</td>
<td>3200</td>
</tr>
<tr class="even">
<td>3300</td>
<td></td>
<td>77</td>
<td>101</td>
<td>125</td>
<td>149</td>
<td>173</td>
<td>197</td>
<td>221</td>
<td>245</td>
<td>269</td>
<td>48</td>
<td>3300</td>
</tr>
<tr class="odd">
<td>3400</td>
<td></td>
<td>72</td>
<td>96</td>
<td>120</td>
<td>144</td>
<td>168</td>
<td>192</td>
<td>216</td>
<td>240</td>
<td>264</td>
<td>45</td>
<td>3400</td>
</tr>
<tr class="even">
<td>3500</td>
<td>.05</td>
<td>67</td>
<td>91</td>
<td>115</td>
<td>139</td>
<td>163</td>
<td>187</td>
<td>211</td>
<td>235</td>
<td>259</td>
<td>42</td>
<td>3500</td>
</tr>
<tr class="odd">
<td>3600</td>
<td></td>
<td>62</td>
<td>86</td>
<td>110</td>
<td>134</td>
<td>158</td>
<td>182</td>
<td>206</td>
<td>230</td>
<td>254</td>
<td>38</td>
<td>3600</td>
</tr>
<tr class="even">
<td>3700</td>
<td></td>
<td>57</td>
<td>81</td>
<td>105</td>
<td>129</td>
<td>153</td>
<td>177</td>
<td>201</td>
<td>225</td>
<td>249</td>
<td>33</td>
<td>3700</td>
</tr>
<tr class="odd">
<td><p>3701</p>
<p>TO</p>
<p>4760</p></td>
<td>NONE</td>
<td>57</td>
<td>81</td>
<td>105</td>
<td>129</td>
<td>153</td>
<td>177</td>
<td>201</td>
<td>225</td>
<td>249</td>
<td>33</td>
<td><p>3701</p>
<p>TO</p>
<p>4760</p></td>
</tr>
<tr class="even">
<td><p>IF A/A</p>
<p>ADD</p></td>
<td colspan="10">74</td>
<td>74</td>
<td>IF A/A ADD</td>
</tr>
</tbody>
</table>

1 More than 9 children - use dependency code 19 - add \$24 for each
additional child

2 See widow/er and children - apportionment schedule for children's
shares **I(1977)-2**

July 22, 1977 DEATH PENSION M21-1

WIDOW/ER AND CHILDREN---APPORTIONMENT SCHEDULE Appendix B, Change 174

Entitlement Codes Revised

18, 28, 38, 58, 68, and 78 PL 94-432

Effective 1-1-77

<table style="width:100%;">
<colgroup>
<col style="width: 14%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>INCOME TO</p></td>
<td><p>$000</p>
<p>700</p></td>
<td><p>$701</p>
<p>800</p></td>
<td><p>$801</p>
<p>900</p></td>
<td><p>$901</p>
<p>1000</p></td>
<td colspan="2"><p>$1001</p>
<p>1100</p></td>
<td colspan="2"><p>$1101</p>
<p>1200</p></td>
<td colspan="2"><p>$1201</p>
<p>1300</p></td>
<td colspan="2"><p>$1301</p>
<p>1400</p></td>
<td colspan="2"><p>$1401</p>
<p>1500</p></td>
<td colspan="2"><p>$1501</p>
<p>1600</p></td>
<td colspan="2"><p>$1601</p>
<p>1700</p></td>
<td colspan="2"><p>$1701</p>
<p>1800</p></td>
<td colspan="2"><p>$1801</p>
<p>1900</p></td>
<td colspan="2"><p>$1901</p>
<p>2000</p></td>
<td colspan="2"><p>$2001</p>
<p>2100</p></td>
<td colspan="2"><p>$2101</p>
<p>2200</p></td>
<td colspan="2"><p>$2201</p>
<p>2300</p></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>Each $1 Decrement</td>
<td>None</td>
<td></td>
<td></td>
<td>.01</td>
<td></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">.02</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">.03</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>WIDOW/er’s Share<a href="#fn1" class="footnote-ref" id="fnref1"
role="doc-noteref"><sup>1</sup></a></td>
<td>119</td>
<td>118</td>
<td>117</td>
<td>116</td>
<td>115</td>
<td colspan="2">113</td>
<td colspan="2">111</td>
<td colspan="2">109</td>
<td colspan="2">107</td>
<td colspan="2">105</td>
<td colspan="2">103</td>
<td colspan="2">100</td>
<td colspan="2">97</td>
<td colspan="2">94</td>
<td colspan="2">91</td>
<td colspan="2">88</td>
<td colspan="2">85</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><p>Total <u>Children</u></p>
<p>Dep. Total Each</p>
<p>Code Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>11 W-1C $30 $30.00</td>
<td>149</td>
<td>148</td>
<td>147</td>
<td>146</td>
<td>145</td>
<td colspan="2">143</td>
<td colspan="2">141</td>
<td colspan="2">139</td>
<td colspan="2">137</td>
<td colspan="2">135</td>
<td colspan="2">133</td>
<td colspan="2">130</td>
<td colspan="2">127</td>
<td colspan="2">124</td>
<td colspan="2">121</td>
<td colspan="2">118</td>
<td colspan="2">115</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>12 W-2C 54 27.00</td>
<td>173</td>
<td>172</td>
<td>171</td>
<td>170</td>
<td>169</td>
<td colspan="2">167</td>
<td colspan="2">165</td>
<td colspan="2">163</td>
<td colspan="2">161</td>
<td colspan="2">159</td>
<td colspan="2">157</td>
<td colspan="2">154</td>
<td colspan="2">151</td>
<td colspan="2">148</td>
<td colspan="2">145</td>
<td colspan="2">142</td>
<td colspan="2">139</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>13 W-3C 78 26.00</td>
<td>197</td>
<td>196</td>
<td>195</td>
<td>194</td>
<td>193</td>
<td colspan="2">191</td>
<td colspan="2">189</td>
<td colspan="2">187</td>
<td colspan="2">185</td>
<td colspan="2">183</td>
<td colspan="2">181</td>
<td colspan="2">178</td>
<td colspan="2">175</td>
<td colspan="2">172</td>
<td colspan="2">169</td>
<td colspan="2">166</td>
<td colspan="2">163</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>14 W-4C 102 25.50</td>
<td>221</td>
<td>220</td>
<td>219</td>
<td>218</td>
<td>217</td>
<td colspan="2">215</td>
<td colspan="2">213</td>
<td colspan="2">211</td>
<td colspan="2">209</td>
<td colspan="2">207</td>
<td colspan="2">205</td>
<td colspan="2">202</td>
<td colspan="2">199</td>
<td colspan="2">196</td>
<td colspan="2">193</td>
<td colspan="2">190</td>
<td colspan="2">187</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>15 W-5C 126 25.20</td>
<td>245</td>
<td>244</td>
<td>243</td>
<td>242</td>
<td>241</td>
<td colspan="2">239</td>
<td colspan="2">237</td>
<td colspan="2">235</td>
<td colspan="2">233</td>
<td colspan="2">231</td>
<td colspan="2">229</td>
<td colspan="2">226</td>
<td colspan="2">223</td>
<td colspan="2">220</td>
<td colspan="2">217</td>
<td colspan="2">214</td>
<td colspan="2">211</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>16 W-6C 150 25.00</td>
<td>269</td>
<td>268</td>
<td>267</td>
<td>266</td>
<td>265</td>
<td colspan="2">263</td>
<td colspan="2">261</td>
<td colspan="2">259</td>
<td colspan="2">257</td>
<td colspan="2">255</td>
<td colspan="2">253</td>
<td colspan="2">250</td>
<td colspan="2">247</td>
<td colspan="2">244</td>
<td colspan="2">241</td>
<td colspan="2">238</td>
<td colspan="2">235</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>17 W-7C 174 24.85</td>
<td>293</td>
<td>292</td>
<td>291</td>
<td>290</td>
<td>289</td>
<td colspan="2">287</td>
<td colspan="2">285</td>
<td colspan="2">283</td>
<td colspan="2">281</td>
<td colspan="2">279</td>
<td colspan="2">277</td>
<td colspan="2">274</td>
<td colspan="2">271</td>
<td colspan="2">268</td>
<td colspan="2">265</td>
<td colspan="2">262</td>
<td colspan="2">259</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>18 W-8C 198 24.75</td>
<td>317</td>
<td>316</td>
<td>315</td>
<td>314</td>
<td>313</td>
<td colspan="2">311</td>
<td colspan="2">309</td>
<td colspan="2">307</td>
<td colspan="2">305</td>
<td colspan="2">303</td>
<td colspan="2">301</td>
<td colspan="2">298</td>
<td colspan="2">295</td>
<td colspan="2">292</td>
<td colspan="2">289</td>
<td colspan="2">286</td>
<td colspan="2">283</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>19 W-9C<a href="#fn2" class="footnote-ref" id="fnref2"
role="doc-noteref"><sup>2</sup></a> 222 24.66</td>
<td>341</td>
<td>340</td>
<td>339</td>
<td>338</td>
<td>337</td>
<td colspan="2">335</td>
<td colspan="2">333</td>
<td colspan="2">331</td>
<td colspan="2">329</td>
<td colspan="2">327</td>
<td colspan="2">325</td>
<td colspan="2">322</td>
<td colspan="2">319</td>
<td colspan="2">316</td>
<td colspan="2">313</td>
<td colspan="2">310</td>
<td colspan="2">307</td>
<td colspan="2"></td>
<td colspan="2"></td>
</tr>
</tbody>
</table>
<aside id="footnotes" class="footnotes footnotes-end-of-document"
role="doc-endnotes">
<hr />
<ol>
<li id="fn1"><p><sup>1</sup><a href="#fnref1" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
<li id="fn2"><p><sup>2</sup><a href="#fnref2" class="footnote-back"
role="doc-backlink">↩︎</a></p></li>
</ol>
</aside>

<table>
<colgroup>
<col style="width: 19%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 5%" />
<col style="width: 6%" />
<col style="width: 0%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>INCOME TO</p></td>
<td><p>$2301</p>
<p>2400</p></td>
<td><p>$2401</p>
<p>2500</p></td>
<td><p>$2501</p>
<p>2600</p></td>
<td><p>$2601</p>
<p>2700</p></td>
<td><p>$2701</p>
<p>2800</p></td>
<td><p>$2801</p>
<p>2900</p></td>
<td><p>$2901</p>
<p>3000</p></td>
<td><p>$3001</p>
<p>3100</p></td>
<td><p>$3101</p>
<p>3200</p></td>
<td colspan="2"><p>$3201</p>
<p>3300</p></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>Each $1 Decrement</td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td></td>
<td>.04</td>
<td></td>
<td></td>
<td></td>
<td colspan="2">.04</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>WIDOW/er’s Share (1)</td>
<td>82</td>
<td>79</td>
<td>75</td>
<td>71</td>
<td>67</td>
<td>63</td>
<td>59</td>
<td>55</td>
<td>51</td>
<td colspan="2">48</td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td><p>Total <u>Children</u></p>
<p>Dep. Total Each</p>
<p>Code Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td></td>
</tr>
<tr class="odd">
<td><p>11 W-1C $30 30.00</p>
<p>12 W-2C 54 27.00</p>
<p>13 W-3C 78 26.00</p></td>
<td><p>112</p>
<p>136</p>
<p>160</p></td>
<td><p>109</p>
<p>133</p>
<p>157</p></td>
<td><p>105</p>
<p>129</p>
<p>153</p></td>
<td><p>101</p>
<p>125</p>
<p>149</p></td>
<td><p>97</p>
<p>121</p>
<p>145</p></td>
<td><p>93</p>
<p>117</p>
<p>141</p></td>
<td><p>89</p>
<p>113</p>
<p>137</p></td>
<td><p>85</p>
<p>109</p>
<p>133</p></td>
<td><p>81</p>
<p>105</p>
<p>129</p></td>
<td colspan="2"><p>$29 29.00</p>
<p>53 26.50</p>
<p>77 25.66</p></td>
<td><p>77</p>
<p>101</p>
<p>125</p></td>
<td></td>
</tr>
<tr class="even">
<td><p>14 W-4C 102 25.50</p>
<p>15 W-5C 126 25.20</p>
<p>16 W-6C 150 25.00</p></td>
<td><p>184</p>
<p>208</p>
<p>232</p></td>
<td><p>181</p>
<p>205</p>
<p>229</p></td>
<td><p>177</p>
<p>201</p>
<p>225</p></td>
<td><p>173</p>
<p>197</p>
<p>221</p></td>
<td><p>169</p>
<p>193</p>
<p>217</p></td>
<td><p>165</p>
<p>189</p>
<p>213</p></td>
<td><p>161</p>
<p>185</p>
<p>209</p></td>
<td><p>157</p>
<p>181</p>
<p>205</p></td>
<td><p>153</p>
<p>177</p>
<p>201</p></td>
<td colspan="2"><p>101 25.25</p>
<p>125 25.00</p>
<p>149 24.83</p></td>
<td><p>149</p>
<p>173</p>
<p>197</p></td>
<td></td>
</tr>
<tr class="odd">
<td><p>17 W-7C 174 24.85</p>
<p>18 W-8C 198 24.75</p>
<p>19 W-9C 222 24.66</p></td>
<td><p>256</p>
<p>280</p>
<p>304</p></td>
<td><p>253</p>
<p>277</p>
<p>301</p></td>
<td><p>249</p>
<p>273</p>
<p>297</p></td>
<td><p>245</p>
<p>269</p>
<p>293</p></td>
<td><p>241</p>
<p>265</p>
<p>289</p></td>
<td><p>237</p>
<p>261</p>
<p>285</p></td>
<td><p>233</p>
<p>257</p>
<p>281</p></td>
<td><p>229</p>
<p>253</p>
<p>277</p></td>
<td><p>225</p>
<p>249</p>
<p>273</p></td>
<td colspan="2"><p>173 24.73</p>
<p>197 24.62</p>
<p>221 24.55</p></td>
<td><p>221</p>
<p>245</p>
<p>269</p></td>
<td></td>
</tr>
<tr class="even">
<td><p>FROM</p>
<p>INCOME TO</p></td>
<td><p>$3301</p>
<p>3400</p></td>
<td colspan="3"><p>$3401</p>
<p>3500</p></td>
<td></td>
<td colspan="3"><p>$3501</p>
<p>3600</p></td>
<td></td>
<td><p>$3601</p>
<p>3700</p></td>
<td colspan="3"><p>$3701</p>
<p>4760</p></td>
</tr>
<tr class="odd">
<td>Each $1 Decrement</td>
<td>.05</td>
<td colspan="3">.05</td>
<td></td>
<td colspan="3">.05</td>
<td></td>
<td>.05</td>
<td colspan="3">No Decrement</td>
</tr>
<tr class="even">
<td>WIDOW/er’s Share</td>
<td>45</td>
<td colspan="3">42</td>
<td></td>
<td colspan="3">38</td>
<td></td>
<td>33</td>
<td colspan="3">33</td>
</tr>
<tr class="odd">
<td><p>Total <u>Children</u></p>
<p>Dep. Total Each</p>
<p>Code Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="3"><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="3"><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="3"><p>Total</p>
<p>W&amp;C</p></td>
</tr>
<tr class="even">
<td><p>11 W-1C $27 27.00</p>
<p>12 W-2C 51 25.50</p>
<p>13 W-3C 75 25.00</p></td>
<td><p>72</p>
<p>96</p>
<p>120</p></td>
<td colspan="3"><p>$25 25.00</p>
<p>49 24.50</p>
<p>73 24.33</p></td>
<td><p>67</p>
<p>91</p>
<p>115</p></td>
<td colspan="3"><p>$24 24.00</p>
<p>48 24.00</p>
<p>72 24.00</p></td>
<td><p>62</p>
<p>86</p>
<p>110</p></td>
<td><p>57</p>
<p>81</p>
<p>105</p></td>
<td colspan="3"><p>57</p>
<p>81</p>
<p>105</p></td>
</tr>
<tr class="odd">
<td><p>14 W-4C 99 24.75</p>
<p>15 W-5C 123 24.60</p>
<p>16 W-6C 147 24.50</p></td>
<td><p>144</p>
<p>168</p>
<p>192</p></td>
<td colspan="3"><p>97 24.25</p>
<p>121 24.20</p>
<p>145 24.16</p></td>
<td><p>139</p>
<p>163</p>
<p>187</p></td>
<td colspan="3"><p>96 24.00</p>
<p>120 24.00</p>
<p>144 24.00</p></td>
<td><p>134</p>
<p>158</p>
<p>182</p></td>
<td><p>129</p>
<p>153</p>
<p>177</p></td>
<td colspan="3"><p>129</p>
<p>153</p>
<p>177</p></td>
</tr>
<tr class="even">
<td><p>17 W-7C 171 24.42</p>
<p>18 W-8C 195 24.37</p>
<p>19 W-9C 219 24.33</p></td>
<td><p>216</p>
<p>240</p>
<p>264</p></td>
<td colspan="3"><p>169 24.14</p>
<p>193 24.12</p>
<p>217 24.11</p></td>
<td><p>211</p>
<p>235</p>
<p>259</p></td>
<td colspan="3"><p>168 24.00</p>
<p>192 24.00</p>
<p>216 24.00</p></td>
<td><p>206</p>
<p>230</p>
<p>254</p></td>
<td><p>201</p>
<p>225</p>
<p>249</p></td>
<td colspan="3"><p>201</p>
<p>225</p>
<p>249</p></td>
</tr>
</tbody>
</table>

^1^ Add \$74 to widow/er's share if entitled to aid and attendance
allowance.

^2^ More than 9 children-use dependency code 19-add \$24 for each
additional child.

I(1977)-3

July 22, 1977 DEATH PENSION (38 U.S.C. 541) M21-1

SAW, MEXICAN BORDER PERIOD, WWI, WWII, KOREAN CONFLICT AND VIETNAM ERA
Change 174

WIDOW/ER AND CHILDREN---APPORTIONMENT SCHEDULE Appendix B

Entitlement Codes PL 94-169 Revised

18, 28, 38, 58, 68 and 78 Effective 1-1-76

<table>
<colgroup>
<col style="width: 7%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 12%" />
<col style="width: 4%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td><p>$000</p>
<p>$700</p></td>
<td><p>$701</p>
<p>800</p></td>
<td><p>$801</p>
<p>900</p></td>
<td><p>$901</p>
<p>1000</p></td>
<td><p>$1001</p>
<p>1100</p></td>
<td><p>$1101</p>
<p>1200</p></td>
<td><p>$1201</p>
<p>1300</p></td>
<td><p>$1301</p>
<p>1400</p></td>
<td><p>$1401</p>
<p>1500</p></td>
<td><p>$1501</p>
<p>1600</p></td>
<td><p>$1601</p>
<p>1700</p></td>
<td colspan="2"><p>$1701</p>
<p>1800</p></td>
<td><p>$1801</p>
<p>1900</p></td>
<td><p>$1901</p>
<p>2000</p></td>
<td><p>$2001</p>
<p>2100</p></td>
<td><p>$2101</p>
<p>2200</p></td>
<td><p>$2201</p>
<p>2300</p></td>
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>None</td>
<td></td>
<td>.01</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>.02</td>
<td></td>
<td></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>Decrement</td>
<td></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$109</td>
<td>$108</td>
<td>$107</td>
<td>$106</td>
<td>$105</td>
<td>$103</td>
<td>$101</td>
<td>$ 99</td>
<td>$ 97</td>
<td>$ 95</td>
<td>$ 93</td>
<td>$ 91</td>
<td colspan="2">$ 88</td>
<td>$ 85</td>
<td>$ 82</td>
<td>$ 79</td>
<td>$ 76</td>
<td>Widow/er’s Share</td>
<td></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td colspan="2"><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
</tr>
<tr class="odd">
<td><p>11 W-1C</p>
<p>12 W-2C</p>
<p>13 W-3C</p></td>
<td><p>139</p>
<p>161</p>
<p>183</p></td>
<td><p>138</p>
<p>160</p>
<p>182</p></td>
<td><p>137</p>
<p>159</p>
<p>181</p></td>
<td><p>136</p>
<p>158</p>
<p>180</p></td>
<td><p>135</p>
<p>157</p>
<p>179</p></td>
<td><p>133</p>
<p>155</p>
<p>177</p></td>
<td><p>131</p>
<p>153</p>
<p>175</p></td>
<td><p>129</p>
<p>151</p>
<p>173</p></td>
<td><p>127</p>
<p>149</p>
<p>171</p></td>
<td><p>125</p>
<p>147</p>
<p>169</p></td>
<td><p>123</p>
<p>145</p>
<p>167</p></td>
<td><p>121</p>
<p>143</p>
<p>165</p></td>
<td colspan="2"><p>118</p>
<p>140</p>
<p>162</p></td>
<td><p>115</p>
<p>137</p>
<p>159</p></td>
<td><p>112</p>
<p>134</p>
<p>156</p></td>
<td><p>109</p>
<p>131</p>
<p>153</p></td>
<td><p>106</p>
<p>128</p>
<p>150</p></td>
<td><p>$30 30.00</p>
<p>52 26.00</p>
<p>74 24.66</p></td>
<td><p>11</p>
<p>12</p>
<p>13</p></td>
</tr>
<tr class="even">
<td><p>14 W-4C</p>
<p>15 W-5C</p>
<p>16 W-6C</p></td>
<td><p>205</p>
<p>227</p>
<p>249</p></td>
<td><p>204</p>
<p>226</p>
<p>248</p></td>
<td><p>203</p>
<p>225</p>
<p>247</p></td>
<td><p>202</p>
<p>224</p>
<p>246</p></td>
<td><p>201</p>
<p>223</p>
<p>245</p></td>
<td><p>199</p>
<p>221</p>
<p>243</p></td>
<td><p>197</p>
<p>219</p>
<p>241</p></td>
<td><p>195</p>
<p>217</p>
<p>239</p></td>
<td><p>193</p>
<p>215</p>
<p>237</p></td>
<td><p>191</p>
<p>213</p>
<p>235</p></td>
<td><p>189</p>
<p>211</p>
<p>233</p></td>
<td><p>187</p>
<p>209</p>
<p>231</p></td>
<td colspan="2"><p>184</p>
<p>206</p>
<p>228</p></td>
<td><p>181</p>
<p>203</p>
<p>225</p></td>
<td><p>178</p>
<p>200</p>
<p>222</p></td>
<td><p>175</p>
<p>197</p>
<p>219</p></td>
<td><p>172</p>
<p>194</p>
<p>216</p></td>
<td><p>96 24.00</p>
<p>118 23.60</p>
<p>140 23.33</p></td>
<td><p>14</p>
<p>15</p>
<p>16</p></td>
</tr>
<tr class="odd">
<td><p>17 W-7C</p>
<p>18 W-8C</p>
<p>19 W-9C</p></td>
<td><p>271</p>
<p>293</p>
<p>315</p></td>
<td><p>270</p>
<p>292</p>
<p>314</p></td>
<td><p>269</p>
<p>291</p>
<p>313</p></td>
<td><p>268</p>
<p>290</p>
<p>312</p></td>
<td><p>267</p>
<p>289</p>
<p>311</p></td>
<td><p>265</p>
<p>287</p>
<p>309</p></td>
<td><p>263</p>
<p>285</p>
<p>307</p></td>
<td><p>261</p>
<p>283</p>
<p>305</p></td>
<td><p>259</p>
<p>281</p>
<p>303</p></td>
<td><p>257</p>
<p>279</p>
<p>301</p></td>
<td><p>255</p>
<p>277</p>
<p>299</p></td>
<td><p>253</p>
<p>275</p>
<p>297</p></td>
<td colspan="2"><p>250</p>
<p>272</p>
<p>294</p></td>
<td><p>247</p>
<p>269</p>
<p>291</p></td>
<td><p>244</p>
<p>266</p>
<p>288</p></td>
<td><p>241</p>
<p>263</p>
<p>285</p></td>
<td><p>238</p>
<p>260</p>
<p>282</p></td>
<td><p>162 23.14</p>
<p>184 23.00</p>
<p>206 22.88</p></td>
<td><p>17</p>
<p>18</p>
<p>19</p></td>
</tr>
</tbody>
</table>

<table style="width:100%;">
<colgroup>
<col style="width: 7%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 11%" />
<col style="width: 4%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td><p>$2301</p>
<p>2400</p></td>
<td><p>$2401</p>
<p>2500</p></td>
<td><p>$2501</p>
<p>2600</p></td>
<td><p>$2601</p>
<p>2700</p></td>
<td><p>$2701</p>
<p>2800</p></td>
<td></td>
<td><p>$2801</p>
<p>2900</p></td>
<td></td>
<td><p>$2901</p>
<p>3000</p></td>
<td></td>
<td><p>$3001</p>
<p>3100</p></td>
<td></td>
<td><p>$3101</p>
<p>3200</p></td>
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td>Decrement</td>
<td></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 73</td>
<td>$ 70</td>
<td>$ 67</td>
<td>$ 64</td>
<td>$ 60</td>
<td></td>
<td>$ 57</td>
<td></td>
<td>$ 54</td>
<td></td>
<td>$ 51</td>
<td></td>
<td>$ 48</td>
<td>Widow/er’s Share</td>
<td></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
</tr>
<tr class="odd">
<td><p>11 W-1C</p>
<p>12 W-2C</p>
<p>13 W-3C</p></td>
<td><p>103</p>
<p>125</p>
<p>147</p></td>
<td><p>100</p>
<p>122</p>
<p>144</p></td>
<td><p>97</p>
<p>119</p>
<p>141</p></td>
<td><p>94</p>
<p>116</p>
<p>137</p></td>
<td><p>90</p>
<p>112</p>
<p>134</p></td>
<td><p>$ 30 30.00</p>
<p>52 26.00</p>
<p>74 24.66</p></td>
<td><p>86</p>
<p>108</p>
<p>130</p></td>
<td><p>$ 29 29.00</p>
<p>51 25.50</p>
<p>73 24.00</p></td>
<td><p>82</p>
<p>104</p>
<p>126</p></td>
<td><p>$ 28 28.00</p>
<p>50 25.00</p>
<p>72 24.00</p></td>
<td><p>78</p>
<p>100</p>
<p>122</p></td>
<td><p>$ 27 27.00</p>
<p>49 24.50</p>
<p>71 23.66</p></td>
<td><p>74</p>
<p>96</p>
<p>118</p></td>
<td><p>$ 26 26.00</p>
<p>48 24.00</p>
<p>70 23.33</p></td>
<td><p>11</p>
<p>12</p>
<p>13</p></td>
</tr>
<tr class="even">
<td><p>14 W-4C</p>
<p>15 W-5C</p>
<p>16 W-6C</p></td>
<td><p>169</p>
<p>191</p>
<p>213</p></td>
<td><p>166</p>
<p>188</p>
<p>210</p></td>
<td><p>163</p>
<p>185</p>
<p>207</p></td>
<td><p>160</p>
<p>182</p>
<p>204</p></td>
<td><p>156</p>
<p>178</p>
<p>200</p></td>
<td><p>96 24.00</p>
<p>118 23.60</p>
<p>140 23.33</p></td>
<td><p>152</p>
<p>174</p>
<p>196</p></td>
<td><p>95 23.75</p>
<p>117 23.40</p>
<p>139 23.16</p></td>
<td><p>148</p>
<p>170</p>
<p>192</p></td>
<td><p>94 23.50</p>
<p>116 23.20</p>
<p>138 23.00</p></td>
<td><p>144</p>
<p>166</p>
<p>188</p></td>
<td><p>93 23.25</p>
<p>115 23.00</p>
<p>137 22.83</p></td>
<td><p>140</p>
<p>162</p>
<p>184</p></td>
<td><p>92 23.00</p>
<p>114 22.80</p>
<p>136 22.66</p></td>
<td><p>14</p>
<p>15</p>
<p>16</p></td>
</tr>
<tr class="odd">
<td><p>17 W-7C</p>
<p>18 W-8C</p>
<p>19 W-9C</p></td>
<td><p>235</p>
<p>257</p>
<p>279</p></td>
<td><p>232</p>
<p>254</p>
<p>276</p></td>
<td><p>229</p>
<p>251</p>
<p>273</p></td>
<td><p>226</p>
<p>248</p>
<p>270</p></td>
<td><p>222</p>
<p>244</p>
<p>266</p></td>
<td><p>162 23.14</p>
<p>184 23.00</p>
<p>206 22.88</p></td>
<td><p>218</p>
<p>240</p>
<p>262</p></td>
<td><p>161 23.00</p>
<p>183 22.87</p>
<p>205 22.77</p></td>
<td><p>214</p>
<p>236</p>
<p>258</p></td>
<td><p>160 22.85</p>
<p>182 22.75</p>
<p>204 22.66</p></td>
<td><p>210</p>
<p>232</p>
<p>254</p></td>
<td><p>159 22.71</p>
<p>181 22.62</p>
<p>203 22.55</p></td>
<td><p>206</p>
<p>228</p>
<p>250</p></td>
<td><p>158 22.57</p>
<p>180 22.50</p>
<p>202 22.44</p></td>
<td><p>17</p>
<p>18</p>
<p>19</p></td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 8%" />
<col style="width: 5%" />
<col style="width: 11%" />
<col style="width: 5%" />
<col style="width: 11%" />
<col style="width: 5%" />
<col style="width: 12%" />
<col style="width: 5%" />
<col style="width: 6%" />
<col style="width: 10%" />
<col style="width: 12%" />
<col style="width: 5%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td><p>$3201</p>
<p>3300</p></td>
<td></td>
<td><p>$3301</p>
<p>3400</p></td>
<td></td>
<td><p>$3401</p>
<p>3500</p></td>
<td></td>
<td><p>$3501</p>
<p>3600</p></td>
<td><p>$3601</p>
<p>3679</p></td>
<td>$3680 to $4500</td>
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.05</td>
<td>.05</td>
<td>No Decrement</td>
<td>Decrement</td>
<td></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 45</td>
<td></td>
<td>$ 42</td>
<td></td>
<td>$ 39</td>
<td></td>
<td>$ 35</td>
<td>$31.05</td>
<td>$ 31</td>
<td>Widow/er’s Share</td>
<td></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
</tr>
<tr class="odd">
<td><p>11 W-1C</p>
<p>12 W-2C</p>
<p>13 W-3C</p></td>
<td><p>$ 70</p>
<p>92</p>
<p>114</p></td>
<td><p>$ 25 25.00</p>
<p>47 23.50</p>
<p>69 23.00</p></td>
<td><p>$ 66</p>
<p>88</p>
<p>110</p></td>
<td><p>$ 24 24.00</p>
<p>46 23.00</p>
<p>68 22.66</p></td>
<td><p>$ 62</p>
<p>84</p>
<p>106</p></td>
<td><p>$ 23 23.00</p>
<p>45 22.50</p>
<p>106 22.33</p></td>
<td><p>$ 57</p>
<p>79</p>
<p>101</p></td>
<td><p>$53.05</p>
<p>75.05</p>
<p>97.05</p></td>
<td><p>$53</p>
<p>75</p>
<p>97</p></td>
<td><p>$ 22 22.00</p>
<p>44 22.00</p>
<p>66 22.00</p></td>
<td><p>11</p>
<p>12</p>
<p>13</p></td>
</tr>
<tr class="even">
<td><p>14 W-4C</p>
<p>15 W-5C</p>
<p>16 W-6C</p></td>
<td><p>136</p>
<p>158</p>
<p>180</p></td>
<td><p>91 22.75</p>
<p>113 22.60</p>
<p>135 22.50</p></td>
<td><p>132</p>
<p>154</p>
<p>176</p></td>
<td><p>90 22.50</p>
<p>112 22.40</p>
<p>134 22.33</p></td>
<td><p>128</p>
<p>150</p>
<p>172</p></td>
<td><p>89 22.25</p>
<p>111 22.50</p>
<p>133 22.16</p></td>
<td><p>123</p>
<p>145</p>
<p>167</p></td>
<td><p>119.05</p>
<p>141.05</p>
<p>163.05</p></td>
<td><p>119</p>
<p>141</p>
<p>163</p></td>
<td><p>88 22.00</p>
<p>110 22.00</p>
<p>132 22.00</p></td>
<td><p>14</p>
<p>15</p>
<p>16</p></td>
</tr>
<tr class="odd">
<td><p>17 W-7C</p>
<p>18 W-8C</p>
<p>19 W-9C</p></td>
<td><p>202</p>
<p>224</p>
<p>246</p></td>
<td><p>157 22.42</p>
<p>179 22.37</p>
<p>201 22.33</p></td>
<td><p>198</p>
<p>220</p>
<p>242</p></td>
<td><p>156 22.28</p>
<p>178 22.25</p>
<p>200 22.22</p></td>
<td><p>194</p>
<p>216</p>
<p>238</p></td>
<td><p>155 22.14</p>
<p>177 22.12</p>
<p>199 22.11</p></td>
<td><p>189</p>
<p>211</p>
<p>233</p></td>
<td><p>185.05</p>
<p>207.05</p>
<p>229.05</p></td>
<td><p>185</p>
<p>207</p>
<p>229</p></td>
<td><p>154 22.00</p>
<p>176 22.00</p>
<p>198 22.00</p></td>
<td><p>17</p>
<p>18</p>
<p>19</p></td>
</tr>
</tbody>
</table>

\*Add 69 to widow/er share if entitled to aid and attendance allowance.
More than 9 children use dependency code 19 -

add \$22 for each additional child.

I(1976)

July 22, 1977 DEATH PENSION (38 U.S.C. 541) M21-1

SAW, MEXICAN BORDER PERIOD, WWI, WWII, KOREAN CONFLICT AND VIETNAM ERA
Change 174

M21-1 WIDOW/ER AND CHILDREN---APPORTIONMENT SCHEDULE Appendix B, Revised
Entitlement Codes PL 93-527

18, 28, 38, 58, 68 and 78 Effective 1-1-75

<table style="width:100%;">
<colgroup>
<col style="width: 5%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 7%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 8%" />
<col style="width: 3%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td><p>000</p>
<p>700</p></td>
<td><p>701</p>
<p>800</p></td>
<td><p>801</p>
<p>900</p></td>
<td><p>901</p>
<p>1000</p></td>
<td><p>1001</p>
<p>1100</p></td>
<td><p>1101</p>
<p>1200</p></td>
<td><p>1201</p>
<p>1300</p></td>
<td><p>1301</p>
<p>1400</p></td>
<td><p>1401</p>
<p>1500</p></td>
<td><p>1501</p>
<p>1600</p></td>
<td><p>1601</p>
<p>1700</p></td>
<td><p>1701</p>
<p>1800</p></td>
<td><p>1801</p>
<p>1900</p></td>
<td><p>1901</p>
<p>2000</p></td>
<td><p>2001</p>
<p>2100</p></td>
<td><p>2101</p>
<p>2200</p></td>
<td><p>2201</p>
<p>2300</p></td>
<td><p>2301</p>
<p>2400</p></td>
<td></td>
<td><p>2401</p>
<p>2500</p></td>
<td><p>2501</p>
<p>2600</p></td>
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>None</td>
<td></td>
<td></td>
<td>.01</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>.02</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>.03</td>
<td>.03</td>
<td>Decrement</td>
<td></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 98</td>
<td>$ 97</td>
<td>$ 96</td>
<td>$ 95</td>
<td>$ 94</td>
<td>$ 92</td>
<td>$ 90</td>
<td>$ 88</td>
<td>$ 86</td>
<td>$ 84</td>
<td>$ 82</td>
<td>$ 80</td>
<td>$ 78</td>
<td>$ 76</td>
<td>$ 74</td>
<td>$ 71</td>
<td>$ 68</td>
<td>$ 65</td>
<td></td>
<td>$ 63</td>
<td>$ 60</td>
<td>Widow/er’s Share</td>
<td></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
</tr>
<tr class="odd">
<td><p>11 W-1C</p>
<p>12 W-2C</p>
<p>13 W-3C</p></td>
<td><p>128</p>
<p>148</p>
<p>168</p></td>
<td><p>127</p>
<p>147</p>
<p>167</p></td>
<td><p>126</p>
<p>146</p>
<p>166</p></td>
<td><p>125</p>
<p>145</p>
<p>165</p></td>
<td><p>124</p>
<p>144</p>
<p>164</p></td>
<td><p>122</p>
<p>142</p>
<p>162</p></td>
<td><p>120</p>
<p>140</p>
<p>160</p></td>
<td><p>118</p>
<p>138</p>
<p>158</p></td>
<td><p>116</p>
<p>136</p>
<p>156</p></td>
<td><p>114</p>
<p>134</p>
<p>154</p></td>
<td><p>112</p>
<p>132</p>
<p>152</p></td>
<td><p>110</p>
<p>130</p>
<p>150</p></td>
<td><p>108</p>
<p>128</p>
<p>148</p></td>
<td><p>106</p>
<p>126</p>
<p>146</p></td>
<td><p>104</p>
<p>124</p>
<p>144</p></td>
<td><p>101</p>
<p>121</p>
<p>141</p></td>
<td><p>98</p>
<p>118</p>
<p>138</p></td>
<td><p>95</p>
<p>115</p>
<p>135</p></td>
<td><p>$30 $30.00</p>
<p>50 25.00</p>
<p>70 23.33</p></td>
<td><p>92</p>
<p>112</p>
<p>132</p></td>
<td><p>89</p>
<p>109</p>
<p>129</p></td>
<td><p>$29 $29.00</p>
<p>49 24.50</p>
<p>69 23.00</p></td>
<td><p>11</p>
<p>12</p>
<p>13</p></td>
</tr>
<tr class="even">
<td><p>14 W-4C</p>
<p>15 W-5C</p>
<p>16 W-6C</p></td>
<td><p>188</p>
<p>208</p>
<p>228</p></td>
<td><p>187</p>
<p>207</p>
<p>227</p></td>
<td><p>186</p>
<p>206</p>
<p>226</p></td>
<td><p>185</p>
<p>205</p>
<p>225</p></td>
<td><p>184</p>
<p>204</p>
<p>224</p></td>
<td><p>182</p>
<p>202</p>
<p>222</p></td>
<td><p>180</p>
<p>200</p>
<p>220</p></td>
<td><p>178</p>
<p>198</p>
<p>218</p></td>
<td><p>176</p>
<p>196</p>
<p>216</p></td>
<td><p>174</p>
<p>194</p>
<p>214</p></td>
<td><p>172</p>
<p>192</p>
<p>212</p></td>
<td><p>170</p>
<p>190</p>
<p>210</p></td>
<td><p>168</p>
<p>188</p>
<p>208</p></td>
<td><p>166</p>
<p>186</p>
<p>206</p></td>
<td><p>164</p>
<p>184</p>
<p>204</p></td>
<td><p>161</p>
<p>181</p>
<p>201</p></td>
<td><p>158</p>
<p>178</p>
<p>198</p></td>
<td><p>155</p>
<p>175</p>
<p>195</p></td>
<td><p>90 22.50</p>
<p>110 22.00</p>
<p>130 21.66</p></td>
<td><p>152</p>
<p>172</p>
<p>192</p></td>
<td><p>149</p>
<p>169</p>
<p>189</p></td>
<td><p>89 22.25</p>
<p>109 21.80</p>
<p>129 21.80</p></td>
<td><p>14</p>
<p>15</p>
<p>16</p></td>
</tr>
<tr class="odd">
<td><p>17 W-7C</p>
<p>18 W-8C</p>
<p>19 W-9C</p></td>
<td><p>248</p>
<p>268</p>
<p>288</p></td>
<td><p>247</p>
<p>267</p>
<p>287</p></td>
<td><p>246</p>
<p>266</p>
<p>286</p></td>
<td><p>245</p>
<p>265</p>
<p>285</p></td>
<td><p>244</p>
<p>264</p>
<p>284</p></td>
<td><p>242</p>
<p>262</p>
<p>282</p></td>
<td><p>240</p>
<p>260</p>
<p>280</p></td>
<td><p>238</p>
<p>258</p>
<p>278</p></td>
<td><p>236</p>
<p>256</p>
<p>276</p></td>
<td><p>234</p>
<p>254</p>
<p>274</p></td>
<td><p>232</p>
<p>252</p>
<p>272</p></td>
<td><p>230</p>
<p>250</p>
<p>270</p></td>
<td><p>228</p>
<p>248</p>
<p>268</p></td>
<td><p>226</p>
<p>246</p>
<p>266</p></td>
<td><p>224</p>
<p>244</p>
<p>264</p></td>
<td><p>221</p>
<p>241</p>
<p>261</p></td>
<td><p>218</p>
<p>238</p>
<p>258</p></td>
<td><p>215</p>
<p>235</p>
<p>255</p></td>
<td><p>150 21.42</p>
<p>170 21.25</p>
<p>190 21.11</p></td>
<td><p>212</p>
<p>232</p>
<p>252</p></td>
<td><p>209</p>
<p>229</p>
<p>249</p></td>
<td><p>149 21.28</p>
<p>169 21.12</p>
<p>189 21.00</p></td>
<td><p>17</p>
<p>18</p>
<p>19</p></td>
</tr>
</tbody>
</table>

<table style="width:100%;">
<colgroup>
<col style="width: 6%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 8%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 4%" />
<col style="width: 9%" />
<col style="width: 3%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td><p>2601</p>
<p>2700</p></td>
<td></td>
<td><p>2701</p>
<p>2800</p></td>
<td></td>
<td><p>2801</p>
<p>2900</p></td>
<td></td>
<td><p>2901</p>
<p>3000</p></td>
<td></td>
<td><p>3001</p>
<p>3100</p></td>
<td></td>
<td><p>3101</p>
<p>3200</p></td>
<td></td>
<td><p>3201</p>
<p>3300</p></td>
<td><p>FROM</p>
<p>Income</p>
<p>TO</p></td>
<td></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>.03</td>
<td></td>
<td>.03</td>
<td></td>
<td>.03</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td></td>
<td>.04</td>
<td>Decrement</td>
<td></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 58</td>
<td></td>
<td>$ 56</td>
<td></td>
<td>$ 54</td>
<td></td>
<td>$ 52</td>
<td></td>
<td>$ 49</td>
<td></td>
<td>$ 46</td>
<td></td>
<td>$ 43</td>
<td>Widow/er’s Share</td>
<td></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W &amp; C</p></td>
<td><p><u>Children</u></p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
</tr>
<tr class="odd">
<td><p>11 W-1C</p>
<p>12 W-2C</p>
<p>13 W-3C</p></td>
<td><p>86</p>
<p>106</p>
<p>126</p></td>
<td><p>$28 28.00</p>
<p>48 24.00</p>
<p>68 22.66</p></td>
<td><p>83</p>
<p>103</p>
<p>123</p></td>
<td><p>$27 $27.00</p>
<p>47 23.50</p>
<p>67 22.53</p></td>
<td><p>80</p>
<p>100</p>
<p>120</p></td>
<td><p>$26 26.00</p>
<p>46 23.00</p>
<p>66 22.00</p></td>
<td><p>77</p>
<p>97</p>
<p>117</p></td>
<td><p>$25 25.00</p>
<p>45 22.50</p>
<p>65 21.66</p></td>
<td><p>73</p>
<p>93</p>
<p>113</p></td>
<td><p>$24 24.00</p>
<p>44 22.00</p>
<p>64 21.33</p></td>
<td><p>69</p>
<p>89</p>
<p>109</p></td>
<td><p>$23 23.00</p>
<p>43 21.50</p>
<p>63 21.00</p></td>
<td><p>65</p>
<p>85</p>
<p>105</p></td>
<td><p>$22 22.00</p>
<p>42 21.00</p>
<p>62 20.66</p></td>
<td><p>11</p>
<p>12</p>
<p>13</p></td>
</tr>
<tr class="even">
<td><p>14 W-4C</p>
<p>15 W-5C</p>
<p>16 W-6C</p></td>
<td><p>146</p>
<p>166</p>
<p>186</p></td>
<td><p>88 22.00</p>
<p>108 21.60</p>
<p>128 21.33</p></td>
<td><p>143</p>
<p>163</p>
<p>183</p></td>
<td><p>87 21.75</p>
<p>107 21.40</p>
<p>127 21.16</p></td>
<td><p>140</p>
<p>160</p>
<p>180</p></td>
<td><p>86 21.50</p>
<p>106 21.20</p>
<p>126 21.00</p></td>
<td><p>137</p>
<p>157</p>
<p>177</p></td>
<td><p>85 21.25</p>
<p>105 21.00</p>
<p>126 20.83</p></td>
<td><p>133</p>
<p>153</p>
<p>173</p></td>
<td><p>84 21.00</p>
<p>104 20.80</p>
<p>124 20.66</p></td>
<td><p>129</p>
<p>149</p>
<p>169</p></td>
<td><p>83 20.75</p>
<p>103 20.60</p>
<p>123 20.50</p></td>
<td><p>125</p>
<p>145</p>
<p>165</p></td>
<td><p>82 20.50</p>
<p>102 20.40</p>
<p>122 20.33</p></td>
<td><p>14</p>
<p>15</p>
<p>16</p></td>
</tr>
<tr class="odd">
<td><p>17 W-7C</p>
<p>18 W-8C</p>
<p>19 W-9C</p></td>
<td><p>206</p>
<p>226</p>
<p>246</p></td>
<td><p>148 21.14</p>
<p>168 21.00</p>
<p>188 20.88</p></td>
<td><p>203</p>
<p>223</p>
<p>243</p></td>
<td><p>147 21.00</p>
<p>167 20.87</p>
<p>187 20.77</p></td>
<td><p>200</p>
<p>220</p>
<p>240</p></td>
<td><p>146 20.85</p>
<p>166 20.75</p>
<p>186 20.66</p></td>
<td><p>197</p>
<p>217</p>
<p>237</p></td>
<td><p>146 20.71</p>
<p>166 20.62</p>
<p>186 20.55</p></td>
<td><p>193</p>
<p>213</p>
<p>233</p></td>
<td><p>144 20.57</p>
<p>164 20.50</p>
<p>184 20.44</p></td>
<td><p>189</p>
<p>209</p>
<p>229</p></td>
<td><p>143 20.42</p>
<p>163 20.37</p>
<p>183 20.33</p></td>
<td><p>185</p>
<p>205</p>
<p>225</p></td>
<td><p>142 20.28</p>
<p>162 20.25</p>
<p>182 20.22</p></td>
<td><p>17</p>
<p>18</p>
<p>19</p></td>
</tr>
</tbody>
</table>

+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| FROM   | 3   |          | 3   | 3   | 3   | 3   | FROM       |     |
|        | 301 |          | 401 | 501 | 601 | 701 |            |     |
| Income |     |          |     |     |     |     | Income     |     |
|        | 3   |          | 3   | 3   | 3   | 4   |            |     |
| TO     | 400 |          | 500 | 600 | 700 | 200 | TO         |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| Dec    | .04 |          |     | .04 |     | N   | Decrements |     |
| rement |     |          |     |     |     | one |            |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| \*W's  | \$  |          | \$  | \$  | \$  | \$  | Widow/er's |     |
| Share  | 40  |          | 37  | 33  | 29  | 29  | Share      |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| Total  | To  | [Child   | To  | To  | To  | To  | [C         | D   |
|        | tal | ren]{.un | tal | tal | tal | tal | hildren]{. | ep. |
| Dep.   |     | derline} |     |     |     |     | underline} |     |
|        | W & |          | W & | W & | W & | W & |            | C   |
| Code   | C   | Total    | C   | C   | C   | C   | Total Each | ode |
|        |     | Each     |     |     |     |     |            |     |
|        |     |          |     |     |     |     | Share      |     |
|        |     | Share    |     |     |     |     | Child      |     |
|        |     | Child    |     |     |     |     |            |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| 11     | \$  | \$21     | \$  | \$  | \$  | \$  | \$20       | 11  |
| W-1C   | 61  | \$21.00  | 57  | 53  | 49  | 49  | \$20.00    |     |
|        |     |          |     |     |     |     |            | 12  |
| 12     | 81  | 41 20.50 | 77  | 73  | 69  | 69  | 40 20.00   |     |
| W-2C   |     |          |     |     |     |     |            | 13  |
|        | 101 | 61 20.33 | 97  | 93  | 89  | 89  | 60 20.00   |     |
| 13     |     |          |     |     |     |     |            |     |
| W-3C   |     |          |     |     |     |     |            |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| 14     | 121 | 81 20.25 | 117 | 113 | 109 | 109 | 80 20.00   | 14  |
| W-4C   |     |          |     |     |     |     |            |     |
|        | 141 | 101      | 137 | 133 | 129 | 129 | 100 20.00  | 15  |
| 15     |     | 20.20    |     |     |     |     |            |     |
| W-5C   | 161 |          | 157 | 153 | 149 | 149 | 120 20.00  | 16  |
|        |     | 121      |     |     |     |     |            |     |
| 16     |     | 20.16    |     |     |     |     |            |     |
| W-6C   |     |          |     |     |     |     |            |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+
| 17     | 181 | 141      | 177 | 173 | 169 | 169 | 140 20.00  | 17  |
| W-7C   |     | 20.14    |     |     |     |     |            |     |
|        | 201 |          | 197 | 193 | 189 | 189 | 160 20.00  | 18  |
| 18     |     | 161      |     |     |     |     |            |     |
| W-8C   | 221 | 20.12    | 217 | 213 | 209 | 209 | 180 20.00  | 19  |
|        |     |          |     |     |     |     |            |     |
| 19     |     | 181      |     |     |     |     |            |     |
| W-9C   |     | 20.11    |     |     |     |     |            |     |
+--------+-----+----------+-----+-----+-----+-----+------------+-----+

\*Add \$64 to share of widow/er if entitled to aid and attendance
allowance.

More than 9 children---use dependency code 19---add \$20 for each
additional child.

I(1975)

**July 22, 1977** DEATH PENSION (38 U.S.C. 541) **M21-1, Part 1**

SAW, MEXICAN BORDER PERIOD, WWI, WWII, KOREAN CONFLICT AND VIETNAM ERA
**Change 174**

WIDOW/ER AND CHILDREN APPORTIONMENT SCHEDULE **Appendix B**

Entitlement Codes PL 93-177

18, 28, 38, 58, 68 and 78 Effective 1-1-74

<table style="width:100%;">
<colgroup>
<col style="width: 5%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 2%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>000</p>
<p>700</p></td>
<td><p>701</p>
<p>800</p></td>
<td><p>801</p>
<p>900</p></td>
<td><p>901</p>
<p>1000</p></td>
<td><p>1001</p>
<p>1100</p></td>
<td><p>1101</p>
<p>1200</p></td>
<td><p>1201</p>
<p>1300</p></td>
<td><p>1301</p>
<p>1400</p></td>
<td><p>1401</p>
<p>1500</p></td>
<td><p>1501</p>
<p>1600</p></td>
<td><p>1601</p>
<p>1700</p></td>
<td></td>
<td></td>
<td><p>1701</p>
<p>1800</p></td>
<td></td>
<td></td>
<td><p>1801</p>
<p>1900</p></td>
<td><p>1901</p>
<p>2000</p></td>
<td><p>2001</p>
<p>2100</p></td>
<td><p>2101</p>
<p>2200</p></td>
<td><p>2201</p>
<p>2300</p></td>
<td><p>2301</p>
<p>2400</p></td>
<td colspan="2"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>None</td>
<td colspan="4">.01</td>
<td colspan="5">.02</td>
<td>.02</td>
<td></td>
<td></td>
<td>.02</td>
<td></td>
<td></td>
<td colspan="6">.02</td>
<td colspan="2">Decrement</td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 84</td>
<td>$ 83</td>
<td>$ 82</td>
<td>$ 81</td>
<td>$ 80</td>
<td>$ 78</td>
<td>$ 76</td>
<td>$ 74</td>
<td>$ 72</td>
<td>$ 70</td>
<td>$ 68</td>
<td></td>
<td></td>
<td>$ 67</td>
<td></td>
<td></td>
<td>$ 66</td>
<td>$ 64</td>
<td>$ 62</td>
<td>$ 60</td>
<td>$ 58</td>
<td>$ 56</td>
<td colspan="2">Widow(er) Share</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>11 W-1C</td>
<td>114</td>
<td>113</td>
<td>112</td>
<td>111</td>
<td>110</td>
<td>108</td>
<td>106</td>
<td>104</td>
<td>102</td>
<td>100</td>
<td>98</td>
<td>$ 30</td>
<td>$30.00</td>
<td>96</td>
<td>$ 29</td>
<td>$29.00</td>
<td>94</td>
<td>92</td>
<td>90</td>
<td>88</td>
<td>86</td>
<td>84</td>
<td>$ 28</td>
<td>$28.00</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>12 W-2C</td>
<td>132</td>
<td>131</td>
<td>130</td>
<td>129</td>
<td>128</td>
<td>126</td>
<td>124</td>
<td>122</td>
<td>120</td>
<td>118</td>
<td>116</td>
<td>48</td>
<td>24.00</td>
<td>114</td>
<td>47</td>
<td>23.50</td>
<td>112</td>
<td>110</td>
<td>108</td>
<td>106</td>
<td>104</td>
<td>102</td>
<td>46</td>
<td>23.00</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>13 W-3C</td>
<td>150</td>
<td>149</td>
<td>148</td>
<td>147</td>
<td>146</td>
<td>144</td>
<td>142</td>
<td>140</td>
<td>138</td>
<td>136</td>
<td>134</td>
<td>66</td>
<td>22.00</td>
<td>132</td>
<td>65</td>
<td>21.66</td>
<td>130</td>
<td>128</td>
<td>126</td>
<td>124</td>
<td>122</td>
<td>120</td>
<td>64</td>
<td>21.33</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>14 W-4C</td>
<td>168</td>
<td>167</td>
<td>166</td>
<td>165</td>
<td>164</td>
<td>162</td>
<td>160</td>
<td>158</td>
<td>156</td>
<td>154</td>
<td>152</td>
<td>84</td>
<td>21.00</td>
<td>150</td>
<td>83</td>
<td>20.75</td>
<td>148</td>
<td>146</td>
<td>144</td>
<td>142</td>
<td>140</td>
<td>138</td>
<td>82</td>
<td>20.50</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>15 W-5C</td>
<td>186</td>
<td>185</td>
<td>184</td>
<td>183</td>
<td>182</td>
<td>180</td>
<td>178</td>
<td>176</td>
<td>174</td>
<td>172</td>
<td>170</td>
<td>102</td>
<td>20.40</td>
<td>168</td>
<td>101</td>
<td>20.20</td>
<td>166</td>
<td>164</td>
<td>162</td>
<td>160</td>
<td>158</td>
<td>156</td>
<td>100</td>
<td>20.00</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>16 W-6C</td>
<td>204</td>
<td>203</td>
<td>202</td>
<td>201</td>
<td>200</td>
<td>198</td>
<td>196</td>
<td>194</td>
<td>192</td>
<td>190</td>
<td>188</td>
<td>120</td>
<td>20.00</td>
<td>186</td>
<td>119</td>
<td>19.83</td>
<td>184</td>
<td>182</td>
<td>180</td>
<td>178</td>
<td>176</td>
<td>174</td>
<td>118</td>
<td>19.66</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>17 W-7C</td>
<td>222</td>
<td>221</td>
<td>220</td>
<td>219</td>
<td>218</td>
<td>216</td>
<td>214</td>
<td>212</td>
<td>210</td>
<td>208</td>
<td>206</td>
<td>138</td>
<td>19.71</td>
<td>204</td>
<td>137</td>
<td>19.57</td>
<td>202</td>
<td>200</td>
<td>198</td>
<td>196</td>
<td>194</td>
<td>192</td>
<td>136</td>
<td>19.42</td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>18 W-8C</td>
<td>240</td>
<td>239</td>
<td>238</td>
<td>237</td>
<td>236</td>
<td>234</td>
<td>232</td>
<td>230</td>
<td>228</td>
<td>226</td>
<td>224</td>
<td>156</td>
<td>19.50</td>
<td>222</td>
<td>155</td>
<td>19.37</td>
<td>220</td>
<td>218</td>
<td>216</td>
<td>214</td>
<td>212</td>
<td>210</td>
<td>154</td>
<td>19.25</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>19 W-9C²</td>
<td>258</td>
<td>257</td>
<td>256</td>
<td>255</td>
<td>254</td>
<td>252</td>
<td>250</td>
<td>248</td>
<td>246</td>
<td>244</td>
<td>242</td>
<td>174</td>
<td>19.33</td>
<td>240</td>
<td>173</td>
<td>19.22</td>
<td>238</td>
<td>236</td>
<td>234</td>
<td>232</td>
<td>230</td>
<td>228</td>
<td>172</td>
<td>19.11</td>
<td colspan="2"></td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 6%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>2401</p>
<p>2500</p></td>
<td><p>2501</p>
<p>2600</p></td>
<td></td>
<td></td>
<td><p>2601</p>
<p>2700</p></td>
<td></td>
<td></td>
<td><p>2701</p>
<p>2800</p></td>
<td></td>
<td></td>
<td><p>2801</p>
<p>2900</p></td>
<td></td>
<td></td>
<td><p>2901</p>
<p>3000</p></td>
<td></td>
<td></td>
<td><p>3001</p>
<p>3100.</p></td>
<td></td>
<td></td>
<td><p>3101</p>
<p>3200</p></td>
<td colspan="2"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>.02</td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td colspan="2">Decrement</td>
<td></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 55</td>
<td>$ 52</td>
<td></td>
<td></td>
<td>$ 50</td>
<td></td>
<td></td>
<td>$ 48</td>
<td></td>
<td></td>
<td>$ 46</td>
<td></td>
<td></td>
<td>$ 44</td>
<td></td>
<td></td>
<td>$ 42</td>
<td></td>
<td></td>
<td>$ 40</td>
<td colspan="2">Widow(er) Share</td>
<td></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="3"><p>Dep</p>
<p>Code</p></td>
<td></td>
</tr>
<tr class="odd">
<td>11 W-1C</td>
<td>82</td>
<td>79</td>
<td>$ 27</td>
<td>$27.00</td>
<td>76</td>
<td>$ 26</td>
<td>$26.00</td>
<td>73</td>
<td>$ 25</td>
<td>$25.00</td>
<td>70</td>
<td>$ 24</td>
<td>$24.00</td>
<td>67</td>
<td>$ 23</td>
<td>$23.00</td>
<td>64</td>
<td>$ 22</td>
<td>$22.00</td>
<td>61</td>
<td>$ 21</td>
<td>$21.00</td>
<td colspan="3">11</td>
<td></td>
</tr>
<tr class="even">
<td>12 W-2C</td>
<td>100</td>
<td>97</td>
<td>45</td>
<td>22.50</td>
<td>94</td>
<td>44</td>
<td>22.00</td>
<td>91</td>
<td>43</td>
<td>21.50</td>
<td>88</td>
<td>42</td>
<td>21.00</td>
<td>85</td>
<td>41</td>
<td>20.50</td>
<td>82</td>
<td>40</td>
<td>20.00</td>
<td>79</td>
<td>39</td>
<td>19.50</td>
<td colspan="3">12</td>
<td></td>
</tr>
<tr class="odd">
<td>13 W-3C</td>
<td>118</td>
<td>115</td>
<td>63</td>
<td>21.00</td>
<td>112</td>
<td>62</td>
<td>20.66</td>
<td>109</td>
<td>61</td>
<td>20.33</td>
<td>106</td>
<td>60</td>
<td>20.00</td>
<td>103</td>
<td>59</td>
<td>19.66</td>
<td>100</td>
<td>58</td>
<td>19.33</td>
<td>97</td>
<td>57</td>
<td>19.00</td>
<td colspan="3">13</td>
<td></td>
</tr>
<tr class="even">
<td>14 W-4C</td>
<td>136</td>
<td>133</td>
<td>81</td>
<td>20.25</td>
<td>130</td>
<td>80</td>
<td>20.00</td>
<td>127</td>
<td>79</td>
<td>19.75</td>
<td>124</td>
<td>78</td>
<td>19.50</td>
<td>121</td>
<td>77</td>
<td>19.25</td>
<td>118</td>
<td>76</td>
<td>19.00</td>
<td>115</td>
<td>75</td>
<td>18.75</td>
<td colspan="3">14</td>
<td></td>
</tr>
<tr class="odd">
<td>15 W-5C</td>
<td>154</td>
<td>151</td>
<td>99</td>
<td>19.80</td>
<td>148</td>
<td>98</td>
<td>19.60</td>
<td>145</td>
<td>97</td>
<td>19.40</td>
<td>142</td>
<td>96</td>
<td>19.20</td>
<td>139</td>
<td>95</td>
<td>19.00</td>
<td>136</td>
<td>94</td>
<td>18.80</td>
<td>133</td>
<td>93</td>
<td>18.60</td>
<td colspan="3">15</td>
<td></td>
</tr>
<tr class="even">
<td>16 W-6C</td>
<td>172</td>
<td>169</td>
<td>117</td>
<td>19.50</td>
<td>166</td>
<td>116</td>
<td>19.33</td>
<td>163</td>
<td>115</td>
<td>19.16</td>
<td>160</td>
<td>114</td>
<td>19.00</td>
<td>157</td>
<td>113</td>
<td>18.83</td>
<td>154</td>
<td>112</td>
<td>18.66</td>
<td>151</td>
<td>111</td>
<td>18.50</td>
<td colspan="3">16</td>
<td></td>
</tr>
<tr class="odd">
<td>17 W-7C</td>
<td>190</td>
<td>187</td>
<td>135</td>
<td>19.28</td>
<td>184</td>
<td>134</td>
<td>19.14</td>
<td>181</td>
<td>133</td>
<td>19.00</td>
<td>178</td>
<td>132</td>
<td>18.85</td>
<td>175</td>
<td>131</td>
<td>18.71</td>
<td>172</td>
<td>130</td>
<td>18.57</td>
<td>169</td>
<td>129</td>
<td>18.42</td>
<td colspan="3">17</td>
<td></td>
</tr>
<tr class="even">
<td>18 W-8C</td>
<td>208</td>
<td>205</td>
<td>153</td>
<td>19.12</td>
<td>202</td>
<td>152</td>
<td>19.00</td>
<td>199</td>
<td>151</td>
<td>18.87</td>
<td>196</td>
<td>150</td>
<td>18.75</td>
<td>193</td>
<td>149</td>
<td>18.62</td>
<td>190</td>
<td>148</td>
<td>18.50</td>
<td>187</td>
<td>147</td>
<td>18.37</td>
<td colspan="3">18</td>
<td></td>
</tr>
<tr class="odd">
<td>19 W-9C²</td>
<td>226</td>
<td>223</td>
<td>171</td>
<td>19.00</td>
<td>220</td>
<td>170</td>
<td>18.88</td>
<td>217</td>
<td>169</td>
<td>18.77</td>
<td>214</td>
<td>168</td>
<td>18.66</td>
<td>211</td>
<td>167</td>
<td>18.55</td>
<td>208</td>
<td>166</td>
<td>18.44</td>
<td>205</td>
<td>165</td>
<td>18.33</td>
<td colspan="3">19</td>
<td></td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 7%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 0%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 0%" />
<col style="width: 3%" />
<col style="width: 24%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>3201</p>
<p>3300</p></td>
<td></td>
<td></td>
<td><p>3301</p>
<p>3400</p></td>
<td></td>
<td></td>
<td><p>3401</p>
<p>3500</p></td>
<td><p>3501</p>
<p>3600</p></td>
<td><p>3601</p>
<p>3674</p></td>
<td><p>3675</p>
<p>3800</p></td>
<td colspan="3"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td colspan="4"></td>
<td colspan="6"></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td colspan="3">.04</td>
<td colspan="2">No Decrement</td>
<td colspan="2">Decrement</td>
<td colspan="3"></td>
<td colspan="7"></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 38</td>
<td></td>
<td></td>
<td>$ 36</td>
<td></td>
<td></td>
<td>$ 33</td>
<td>$ 29</td>
<td>$ 26.04</td>
<td>$ 26</td>
<td colspan="3">Widow(er) Share</td>
<td colspan="5"></td>
<td colspan="5"></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="3"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Dep.</p>
<p>Code</p></td>
<td colspan="4"></td>
<td colspan="4"></td>
</tr>
<tr class="odd">
<td>11 W-1C</td>
<td>58</td>
<td>$20</td>
<td>$20.00</td>
<td>55</td>
<td>$19</td>
<td>$19.00</td>
<td>51</td>
<td>47</td>
<td>44.04</td>
<td>44</td>
<td colspan="2">$18</td>
<td>$18.00</td>
<td>11</td>
<td colspan="7"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>12 W-2C</td>
<td>76</td>
<td>38</td>
<td>19.00</td>
<td>73</td>
<td>37</td>
<td>18.50</td>
<td>69</td>
<td>65</td>
<td>66.04</td>
<td>62</td>
<td colspan="2">36</td>
<td>18.00</td>
<td>12</td>
<td colspan="7"></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>13 W-3C</td>
<td>94</td>
<td>56</td>
<td>18.66</td>
<td>91</td>
<td>55</td>
<td>18.33</td>
<td>87</td>
<td>83</td>
<td>80.04</td>
<td>80</td>
<td colspan="2">54</td>
<td>18.00</td>
<td>13</td>
<td colspan="7"></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>14 W-4C</td>
<td>112</td>
<td>74</td>
<td>18.50</td>
<td>109</td>
<td>73</td>
<td>18.25</td>
<td>105</td>
<td>101</td>
<td>98.04</td>
<td>98</td>
<td colspan="2">72</td>
<td>18.00</td>
<td>14</td>
<td colspan="6"></td>
<td colspan="2"></td>
<td>* Add $55 to share of widow/er if entitled to aid and</td>
</tr>
<tr class="odd">
<td>15 W-5C</td>
<td>130</td>
<td>92</td>
<td>18.40</td>
<td>127</td>
<td>91</td>
<td>18.20</td>
<td>123</td>
<td>119</td>
<td>116.04</td>
<td>116</td>
<td colspan="2">90</td>
<td>18.00</td>
<td>15</td>
<td colspan="6"></td>
<td colspan="2"></td>
<td>attendance allowance</td>
</tr>
<tr class="even">
<td>16 W-6C</td>
<td>148</td>
<td>110</td>
<td>18.33</td>
<td>145</td>
<td>109</td>
<td>18.16</td>
<td>141</td>
<td>137</td>
<td>134.04</td>
<td>134</td>
<td colspan="2">108</td>
<td>18.00</td>
<td>16</td>
<td colspan="6"></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td>17 W-7C</td>
<td>166</td>
<td>128</td>
<td>18.28</td>
<td>163</td>
<td>127</td>
<td>18.14</td>
<td>159</td>
<td>155</td>
<td>152.04</td>
<td>152</td>
<td colspan="2">126</td>
<td>18.00</td>
<td>17</td>
<td colspan="6"></td>
<td colspan="2"></td>
<td>² More than 9 children - use dependency code 19 -</td>
</tr>
<tr class="even">
<td>18 W-8C</td>
<td>184</td>
<td>146</td>
<td>18.25</td>
<td>181</td>
<td>145</td>
<td>18.12</td>
<td>177</td>
<td>173</td>
<td>170.04</td>
<td>170</td>
<td colspan="2">144</td>
<td>18.00</td>
<td>18</td>
<td colspan="6"></td>
<td colspan="2"></td>
<td>add $18 for each additional child.</td>
</tr>
<tr class="odd">
<td>19 W-9C²</td>
<td>202</td>
<td>164</td>
<td>18.22</td>
<td>199</td>
<td>163</td>
<td>18.11</td>
<td>195</td>
<td>191</td>
<td>188.06</td>
<td>188</td>
<td colspan="2">162</td>
<td>18.00</td>
<td>19</td>
<td colspan="6"></td>
<td colspan="2"></td>
<td></td>
</tr>
</tbody>
</table>

**I(1974)**

**M21-1, Part 1** DEATH PENSION (38 U.S.C. 541) **July 22, 1977**

**Change 174** SAW1, MEXICAN BORDER PERIOD, WWI, WWII, KOREAN CONFLICT
AND VIETNAM ERA

**Appendix B** WIDOW/ER AND CHILDREN-APPORTIONMENT SCHEDULE

Entitlement Codes PL 92-198

18, 28, 38, 58, 68 and 78 Effective 1-1-72

<table style="width:100%;">
<colgroup>
<col style="width: 5%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>000</p>
<p>600</p></td>
<td><p>601</p>
<p>700</p></td>
<td><p>701</p>
<p>800</p></td>
<td><p>801</p>
<p>900</p></td>
<td><p>901</p>
<p>1000</p></td>
<td><p>1001</p>
<p>1100</p></td>
<td><p>1101</p>
<p>1200</p></td>
<td><p>1201</p>
<p>1300</p></td>
<td><p>1301</p>
<p>1400</p></td>
<td><p>1401</p>
<p>1500</p></td>
<td><p>1501</p>
<p>1600</p></td>
<td><p>1601</p>
<p>1700</p></td>
<td></td>
<td></td>
<td><p>1701</p>
<p>1800</p></td>
<td></td>
<td></td>
<td><p>1801</p>
<p>1900</p></td>
<td><p>1901</p>
<p>2000</p></td>
<td><p>2001</p>
<p>2100</p></td>
<td><p>2101</p>
<p>2200</p></td>
<td><p>2201</p>
<p>2300</p></td>
<td><p>2301</p>
<p>2400</p></td>
<td colspan="2"><p>From</p>
<p>Income</p>
<p>To</p></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>None</td>
<td colspan="8">.01</td>
<td colspan="3">.02</td>
<td></td>
<td></td>
<td>.02</td>
<td></td>
<td></td>
<td colspan="6">.02</td>
<td colspan="2">Decrement</td>
</tr>
<tr class="odd">
<td>*W’s share</td>
<td>$74</td>
<td>$73</td>
<td>$72</td>
<td>$71</td>
<td>$70</td>
<td>$69</td>
<td>$68</td>
<td>$67</td>
<td>$66</td>
<td>$64</td>
<td>$62</td>
<td>$60</td>
<td></td>
<td></td>
<td>$59</td>
<td></td>
<td></td>
<td>$58</td>
<td>$56</td>
<td>$54</td>
<td>$52</td>
<td>$50</td>
<td>$48</td>
<td colspan="2">Widow(er) Share</td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
</tr>
<tr class="odd">
<td>11 W-1C</td>
<td>104</td>
<td>103</td>
<td>102</td>
<td>101</td>
<td>100</td>
<td>99</td>
<td>98</td>
<td>97</td>
<td>96</td>
<td>94</td>
<td>92</td>
<td>90</td>
<td>$ 30</td>
<td>$30.00</td>
<td>88</td>
<td>$ 29</td>
<td>$29.00</td>
<td>86</td>
<td>84</td>
<td>82</td>
<td>80</td>
<td>78</td>
<td>76</td>
<td>$28</td>
<td>$28.00</td>
</tr>
<tr class="even">
<td>12 W-2C</td>
<td>121</td>
<td>120</td>
<td>119</td>
<td>118</td>
<td>117</td>
<td>116</td>
<td>115</td>
<td>114</td>
<td>113</td>
<td>111</td>
<td>109</td>
<td>107</td>
<td>47</td>
<td>23.50</td>
<td>105</td>
<td>46</td>
<td>23.00</td>
<td>103</td>
<td>101</td>
<td>99</td>
<td>97</td>
<td>95</td>
<td>93</td>
<td>45</td>
<td>22.50</td>
</tr>
<tr class="odd">
<td>13 W-3C</td>
<td>138</td>
<td>137</td>
<td>136</td>
<td>135</td>
<td>134</td>
<td>133</td>
<td>132</td>
<td>131</td>
<td>130</td>
<td>128</td>
<td>126</td>
<td>124</td>
<td>64</td>
<td>21.33</td>
<td>122</td>
<td>63</td>
<td>21.00</td>
<td>120</td>
<td>118</td>
<td>116</td>
<td>114</td>
<td>112</td>
<td>110</td>
<td>62</td>
<td>20.66</td>
</tr>
<tr class="even">
<td>14 W-4C</td>
<td>155</td>
<td>154</td>
<td>153</td>
<td>152</td>
<td>151</td>
<td>150</td>
<td>149</td>
<td>148</td>
<td>147</td>
<td>145</td>
<td>143</td>
<td>141</td>
<td>81</td>
<td>20.25</td>
<td>139</td>
<td>80</td>
<td>20.00</td>
<td>137</td>
<td>135</td>
<td>133</td>
<td>131</td>
<td>129</td>
<td>127</td>
<td>79</td>
<td>19.75</td>
</tr>
<tr class="odd">
<td>15 W-5C</td>
<td>172</td>
<td>171</td>
<td>170</td>
<td>169</td>
<td>168</td>
<td>167</td>
<td>166</td>
<td>165</td>
<td>164</td>
<td>162</td>
<td>160</td>
<td>158</td>
<td>98</td>
<td>19.60</td>
<td>156</td>
<td>97</td>
<td>29.40</td>
<td>154</td>
<td>152</td>
<td>150</td>
<td>148</td>
<td>146</td>
<td>144</td>
<td>96</td>
<td>19.20</td>
</tr>
<tr class="even">
<td>16 W-6C</td>
<td>189</td>
<td>188</td>
<td>187</td>
<td>186</td>
<td>185</td>
<td>184</td>
<td>183</td>
<td>182</td>
<td>181</td>
<td>179</td>
<td>177</td>
<td>175</td>
<td>115</td>
<td>19.16</td>
<td>173</td>
<td>114</td>
<td>19.00</td>
<td>171</td>
<td>169</td>
<td>167</td>
<td>165</td>
<td>163</td>
<td>161</td>
<td>113</td>
<td>18.83</td>
</tr>
<tr class="odd">
<td>17 W-7C</td>
<td>206</td>
<td>205</td>
<td>204</td>
<td>203</td>
<td>202</td>
<td>201</td>
<td>200</td>
<td>199</td>
<td>198</td>
<td>196</td>
<td>194</td>
<td>192</td>
<td>132</td>
<td>18.85</td>
<td>190</td>
<td>131</td>
<td>18.71</td>
<td>188</td>
<td>186</td>
<td>184</td>
<td>182</td>
<td>180</td>
<td>178</td>
<td>130</td>
<td>18.57</td>
</tr>
<tr class="even">
<td>18 W-8C</td>
<td>223</td>
<td>222</td>
<td>221</td>
<td>220</td>
<td>219</td>
<td>218</td>
<td>217</td>
<td>216</td>
<td>215</td>
<td>213</td>
<td>211</td>
<td>209</td>
<td>149</td>
<td>18.62</td>
<td>207</td>
<td>148</td>
<td>18.50</td>
<td>205</td>
<td>203</td>
<td>201</td>
<td>199</td>
<td>197</td>
<td>195</td>
<td>147</td>
<td>18.37</td>
</tr>
<tr class="odd">
<td>19 W-9C</td>
<td>240</td>
<td>239</td>
<td>238</td>
<td>237</td>
<td>236</td>
<td>235</td>
<td>234</td>
<td>233</td>
<td>232</td>
<td>230</td>
<td>228</td>
<td>226</td>
<td>166</td>
<td>18.44</td>
<td>224</td>
<td>165</td>
<td>18.33</td>
<td>222</td>
<td>220</td>
<td>218</td>
<td>216</td>
<td>214</td>
<td>212</td>
<td>164</td>
<td>18.22</td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 6%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>2401</p>
<p>2500</p></td>
<td><p>2501</p>
<p>2600</p></td>
<td></td>
<td></td>
<td><p>2601</p>
<p>2700</p></td>
<td></td>
<td></td>
<td><p>2701</p>
<p>2800</p></td>
<td></td>
<td></td>
<td><p>2801</p>
<p>2900</p></td>
<td></td>
<td></td>
<td><p>2901</p>
<p>3000</p></td>
<td></td>
<td></td>
<td><p>3001</p>
<p>3100.</p></td>
<td></td>
<td></td>
<td><p>3101</p>
<p>3200</p></td>
<td colspan="2"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td colspan="2">.02</td>
<td></td>
<td></td>
<td>.02</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td colspan="2">Decrement</td>
<td></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 47</td>
<td>$ 45</td>
<td></td>
<td></td>
<td>$ 44</td>
<td></td>
<td></td>
<td>$ 42</td>
<td></td>
<td></td>
<td>$ 40</td>
<td></td>
<td></td>
<td>$ 38</td>
<td></td>
<td></td>
<td>$ 36</td>
<td></td>
<td></td>
<td>$ 34</td>
<td colspan="2">Widow(er) Share</td>
<td></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep.</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="3"><p>Dep</p>
<p>Code</p></td>
<td></td>
</tr>
<tr class="odd">
<td>11 W-1C</td>
<td>74</td>
<td>72</td>
<td>$ 27</td>
<td>$27.00</td>
<td>70</td>
<td>$ 26</td>
<td>$26.00</td>
<td>67</td>
<td>$ 25</td>
<td>$25.00</td>
<td>64</td>
<td>$ 24</td>
<td>$24.00</td>
<td>61</td>
<td>$ 23</td>
<td>$23.00</td>
<td>58</td>
<td>$ 22</td>
<td>$22.00</td>
<td>55</td>
<td>$ 21</td>
<td>$21.00</td>
<td colspan="3">11</td>
<td></td>
</tr>
<tr class="even">
<td>12 W-2C</td>
<td>91</td>
<td>89</td>
<td>44</td>
<td>22.00</td>
<td>87</td>
<td>43</td>
<td>21.50</td>
<td>84</td>
<td>42</td>
<td>21.00</td>
<td>81</td>
<td>41</td>
<td>20.50</td>
<td>78</td>
<td>40</td>
<td>20.00</td>
<td>75</td>
<td>39</td>
<td>19.50</td>
<td>72</td>
<td>38</td>
<td>19.00</td>
<td colspan="3">12</td>
<td></td>
</tr>
<tr class="odd">
<td>13 W-3C</td>
<td>108</td>
<td>106</td>
<td>61</td>
<td>20.33</td>
<td>104</td>
<td>60</td>
<td>20.00</td>
<td>101</td>
<td>59</td>
<td>19.66</td>
<td>98</td>
<td>58</td>
<td>19.33</td>
<td>95</td>
<td>57</td>
<td>19.00</td>
<td>92</td>
<td>56</td>
<td>18.66</td>
<td>89</td>
<td>55</td>
<td>18.33</td>
<td colspan="3">13</td>
<td></td>
</tr>
<tr class="even">
<td>14 W-4C</td>
<td>125</td>
<td>123</td>
<td>78</td>
<td>19.50</td>
<td>121</td>
<td>77</td>
<td>19.25</td>
<td>118</td>
<td>76</td>
<td>19.00</td>
<td>115</td>
<td>75</td>
<td>18.75</td>
<td>112</td>
<td>74</td>
<td>18.50</td>
<td>109</td>
<td>73</td>
<td>18.25</td>
<td>106</td>
<td>72</td>
<td>18.00</td>
<td colspan="3">14</td>
<td></td>
</tr>
<tr class="odd">
<td>15 W-5C</td>
<td>142</td>
<td>140</td>
<td>95</td>
<td>19.00</td>
<td>138</td>
<td>94</td>
<td>18.80</td>
<td>135</td>
<td>93</td>
<td>18.60</td>
<td>132</td>
<td>92</td>
<td>18.40</td>
<td>129</td>
<td>91</td>
<td>18.20</td>
<td>126</td>
<td>90</td>
<td>18.00</td>
<td>123</td>
<td>89</td>
<td>17.80</td>
<td colspan="3">15</td>
<td></td>
</tr>
<tr class="even">
<td>16 W-6C</td>
<td>159</td>
<td>157</td>
<td>112</td>
<td>18.66</td>
<td>155</td>
<td>111</td>
<td>18.50</td>
<td>152</td>
<td>110</td>
<td>18.33</td>
<td>149</td>
<td>109</td>
<td>18.16</td>
<td>146</td>
<td>108</td>
<td>18.00</td>
<td>143</td>
<td>107</td>
<td>17.83</td>
<td>140</td>
<td>106</td>
<td>17.56</td>
<td colspan="3">16</td>
<td></td>
</tr>
<tr class="odd">
<td>17 W-7C</td>
<td>176</td>
<td>174</td>
<td>129</td>
<td>18.42</td>
<td>172</td>
<td>128</td>
<td>18.28</td>
<td>169</td>
<td>127</td>
<td>18.14</td>
<td>166</td>
<td>126</td>
<td>18.00</td>
<td>163</td>
<td>125</td>
<td>17.85</td>
<td>160</td>
<td>124</td>
<td>17.71</td>
<td>157</td>
<td>123</td>
<td>17.57</td>
<td colspan="3">17</td>
<td></td>
</tr>
<tr class="even">
<td>18 W-8C</td>
<td>193</td>
<td>191</td>
<td>146</td>
<td>18.25</td>
<td>189</td>
<td>145</td>
<td>18.12</td>
<td>186</td>
<td>144</td>
<td>18.00</td>
<td>183</td>
<td>143</td>
<td>17.87</td>
<td>180</td>
<td>142</td>
<td>17.75</td>
<td>177</td>
<td>141</td>
<td>17.62</td>
<td>174</td>
<td>140</td>
<td>17.50</td>
<td colspan="3">18</td>
<td></td>
</tr>
<tr class="odd">
<td>19 W-9C</td>
<td>210</td>
<td>208</td>
<td>163</td>
<td>18.11</td>
<td>206</td>
<td>162</td>
<td>18.00</td>
<td>203</td>
<td>161</td>
<td>17.88</td>
<td>200</td>
<td>160</td>
<td>17.17</td>
<td>197</td>
<td>159</td>
<td>17.66</td>
<td>194</td>
<td>158</td>
<td>17.55</td>
<td>191</td>
<td>157</td>
<td>17.44</td>
<td colspan="3">19</td>
<td></td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 7%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 7%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 0%" />
<col style="width: 3%" />
<col style="width: 1%" />
<col style="width: 0%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 4%" />
<col style="width: 17%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>3201</p>
<p>3300</p></td>
<td></td>
<td></td>
<td><p>3301</p>
<p>3400</p></td>
<td></td>
<td></td>
<td><p>3401</p>
<p>3500</p></td>
<td></td>
<td></td>
<td><p>3501</p>
<p>3600</p></td>
<td><p>3601</p>
<p>3633</p></td>
<td><p>3634</p>
<p>3800</p></td>
<td colspan="2"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td colspan="3"></td>
<td colspan="5"></td>
</tr>
<tr class="even">
<td>Decrement</td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td>.03</td>
<td></td>
<td></td>
<td colspan="2">.03</td>
<td>No Decrement</td>
<td colspan="3">Decrement</td>
<td colspan="2"></td>
<td colspan="5"></td>
</tr>
<tr class="odd">
<td>*W’s Share</td>
<td>$ 32</td>
<td></td>
<td></td>
<td>$ 30</td>
<td></td>
<td></td>
<td>$ 28</td>
<td></td>
<td></td>
<td>$ 26</td>
<td>$ 25.01</td>
<td>$ 25</td>
<td colspan="3">Widow(er) Share</td>
<td colspan="3"></td>
<td colspan="4"></td>
</tr>
<tr class="even">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Dep.</p>
<p>Code</p></td>
<td colspan="5"></td>
<td></td>
</tr>
<tr class="odd">
<td>11 W-1C</td>
<td>52</td>
<td>$ 20</td>
<td>$20.00</td>
<td>49</td>
<td>$ 19</td>
<td>$19.00</td>
<td>51</td>
<td>$ 18</td>
<td>$18.00</td>
<td>43</td>
<td>24.01</td>
<td>42</td>
<td>$ 17</td>
<td>$17.00</td>
<td colspan="2">11</td>
<td colspan="3"></td>
<td></td>
<td colspan="2">1 Spanish-American War Period Entitlement</td>
</tr>
<tr class="even">
<td>12 W-2C</td>
<td>69</td>
<td>37</td>
<td>18.50</td>
<td>66</td>
<td>36</td>
<td>18.00</td>
<td>69</td>
<td>35</td>
<td>17.50</td>
<td>60</td>
<td>59.01</td>
<td>59</td>
<td>34</td>
<td>17.00</td>
<td colspan="2">12</td>
<td colspan="3"></td>
<td></td>
<td colspan="2">provided effective 8-1-72 (PL 92-328).</td>
</tr>
<tr class="odd">
<td>13 W-3C</td>
<td>86</td>
<td>54</td>
<td>18.00</td>
<td>83</td>
<td>53</td>
<td>17.66</td>
<td>87</td>
<td>52</td>
<td>17.33</td>
<td>77</td>
<td>76.01</td>
<td>76</td>
<td>51</td>
<td>17.00</td>
<td colspan="2">13</td>
<td colspan="3"></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>14 W-4C</td>
<td>103</td>
<td>71</td>
<td>17.75</td>
<td>100</td>
<td>70</td>
<td>17.50</td>
<td>105</td>
<td>69</td>
<td>17.25</td>
<td>94</td>
<td>93.01</td>
<td>93</td>
<td>68</td>
<td>17.00</td>
<td colspan="2">14</td>
<td colspan="3"></td>
<td></td>
<td colspan="2">* Add $55 to share of widow/er if entitled to aid
and</td>
</tr>
<tr class="odd">
<td>15 W-5C</td>
<td>120</td>
<td>88</td>
<td>17.60</td>
<td>117</td>
<td>87</td>
<td>17.40</td>
<td>123</td>
<td>86</td>
<td>17.20</td>
<td>111</td>
<td>110.01</td>
<td>110</td>
<td>85</td>
<td>17.00</td>
<td colspan="2">15</td>
<td colspan="3"></td>
<td></td>
<td colspan="2">attendance allowance</td>
</tr>
<tr class="even">
<td>16 W-6C</td>
<td>137</td>
<td>105</td>
<td>17.50</td>
<td>134</td>
<td>104</td>
<td>17.33</td>
<td>141</td>
<td>103</td>
<td>17.16</td>
<td>128</td>
<td>127.01</td>
<td>127</td>
<td>102</td>
<td>17.00</td>
<td colspan="2">16</td>
<td colspan="3"></td>
<td></td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td>17 W-7C</td>
<td>154</td>
<td>122</td>
<td>17.42</td>
<td>151</td>
<td>121</td>
<td>17.28</td>
<td>159</td>
<td>120</td>
<td>17.14</td>
<td>145</td>
<td>144.01</td>
<td>144</td>
<td>119</td>
<td>17.00</td>
<td colspan="2">17</td>
<td colspan="3"></td>
<td></td>
<td colspan="2">More than 9 children - use dependency code 19–</td>
</tr>
<tr class="even">
<td>18 W-8C</td>
<td>171</td>
<td>139</td>
<td>17.37</td>
<td>168</td>
<td>138</td>
<td>17.25</td>
<td>177</td>
<td>137</td>
<td>17.12</td>
<td>162</td>
<td>161.01</td>
<td>161</td>
<td>136</td>
<td>17.00</td>
<td colspan="2">18</td>
<td colspan="3"></td>
<td></td>
<td colspan="2">add $17for each additional child.</td>
</tr>
<tr class="odd">
<td>19 W-9C²</td>
<td>188</td>
<td>156</td>
<td>17.33</td>
<td>185</td>
<td>155</td>
<td>17.22</td>
<td>195</td>
<td>154</td>
<td>17.11</td>
<td>179</td>
<td>178.01</td>
<td>178</td>
<td>153</td>
<td>17.00</td>
<td colspan="2">19</td>
<td colspan="3"></td>
<td></td>
<td colspan="2"></td>
</tr>
</tbody>
</table>

**I(1972)**

**July 22, 1977** DEATH PENSION (38 U.S.C. 541) **M21-1, Part 1**

MEXICAN BORDER PERIOD, WWI, WWII, KOREAN CONFLICT AND VIETNAM ERA
**Change 174**

WIDOW/ER AND CHILDREN - APPORTIONMENT SCHEDULE **Appendix B**

Entitlement Codes PL 91-588

18, 28, 38, 68 and 78 Effective 1-1-71

<table>
<colgroup>
<col style="width: 5%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 0%" />
<col style="width: 3%" />
<col style="width: 0%" />
<col style="width: 3%" />
<col style="width: 0%" />
<col style="width: 3%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 1%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 2%" />
<col style="width: 1%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>000</p>
<p>600</p></td>
<td><p>601</p>
<p>700</p></td>
<td><p>701</p>
<p>800</p></td>
<td><p>801</p>
<p>900</p></td>
<td><p>901</p>
<p>1000</p></td>
<td><p>1001</p>
<p>1100</p></td>
<td><p>1100</p>
<p>1200</p></td>
<td colspan="2"><p>1201</p>
<p>1300</p></td>
<td colspan="2"><p>1301</p>
<p>1400</p></td>
<td colspan="2"><p>1401</p>
<p>1500</p></td>
<td colspan="2"><p>1501</p>
<p>1600</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>1601</p>
<p>1700</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>1701</p>
<p>1800</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>1801</p>
<p>1900</p></td>
<td colspan="2"><p>1901</p>
<p>2000</p></td>
<td colspan="4"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td colspan="2"></td>
</tr>
<tr class="even">
<td>*W’s Share</td>
<td>$69</td>
<td>468</td>
<td>$67</td>
<td>$66</td>
<td>$65</td>
<td>$64</td>
<td>$62</td>
<td colspan="2">$60</td>
<td colspan="2">$58</td>
<td colspan="2">$56</td>
<td colspan="2">$54</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$54</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$54</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$54</td>
<td colspan="2">$52</td>
<td colspan="4">Widow(er) Share</td>
<td colspan="2"></td>
</tr>
<tr class="odd">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Dep</p>
<p>Code</p></td>
</tr>
<tr class="even">
<td>11 W-1C</td>
<td>99</td>
<td>98</td>
<td>97</td>
<td>96</td>
<td>95</td>
<td>94</td>
<td>92</td>
<td colspan="2">90</td>
<td colspan="2">88</td>
<td colspan="2">86</td>
<td colspan="2">84</td>
<td colspan="2">$ 30</td>
<td colspan="2">$30.00</td>
<td colspan="2">82</td>
<td colspan="2">$ 28</td>
<td colspan="2">$28.00</td>
<td colspan="2">80</td>
<td colspan="2">$ 26</td>
<td colspan="2">$26.00</td>
<td colspan="2">78</td>
<td colspan="2">76</td>
<td colspan="2">$ 24</td>
<td colspan="2">$24.00</td>
<td colspan="2">11</td>
</tr>
<tr class="odd">
<td>12 W-2C</td>
<td>115</td>
<td>114</td>
<td>113</td>
<td>112</td>
<td>111</td>
<td>110</td>
<td>108</td>
<td colspan="2">106</td>
<td colspan="2">104</td>
<td colspan="2">102</td>
<td colspan="2">100</td>
<td colspan="2">46</td>
<td colspan="2">23.00</td>
<td colspan="2">98</td>
<td colspan="2">44</td>
<td colspan="2">22.00</td>
<td colspan="2">96</td>
<td colspan="2">42</td>
<td colspan="2">21.00</td>
<td colspan="2">94</td>
<td colspan="2">92</td>
<td colspan="2">40</td>
<td colspan="2">20.00</td>
<td colspan="2">12</td>
</tr>
<tr class="even">
<td>13 W-3C</td>
<td>131</td>
<td>130</td>
<td>129</td>
<td>128</td>
<td>127</td>
<td>126</td>
<td>124</td>
<td colspan="2">122</td>
<td colspan="2">120</td>
<td colspan="2">118</td>
<td colspan="2">116</td>
<td colspan="2">62</td>
<td colspan="2">20.66</td>
<td colspan="2">114</td>
<td colspan="2">60</td>
<td colspan="2">20.00</td>
<td colspan="2">112</td>
<td colspan="2">58</td>
<td colspan="2">19.33</td>
<td colspan="2">110</td>
<td colspan="2">108</td>
<td colspan="2">56</td>
<td colspan="2">18.66</td>
<td colspan="2">13</td>
</tr>
<tr class="odd">
<td>14 W-4C</td>
<td>147</td>
<td>146</td>
<td>145</td>
<td>144</td>
<td>143</td>
<td>142</td>
<td>140</td>
<td colspan="2">138</td>
<td colspan="2">136</td>
<td colspan="2">134</td>
<td colspan="2">132</td>
<td colspan="2">78</td>
<td colspan="2">19.50</td>
<td colspan="2">130</td>
<td colspan="2">76</td>
<td colspan="2">19.00</td>
<td colspan="2">128</td>
<td colspan="2">74</td>
<td colspan="2">18.50</td>
<td colspan="2">126</td>
<td colspan="2">124</td>
<td colspan="2">72</td>
<td colspan="2">18.00</td>
<td colspan="2">14</td>
</tr>
<tr class="even">
<td>15 W-5C</td>
<td>163</td>
<td>162</td>
<td>161</td>
<td>160</td>
<td>159</td>
<td>158</td>
<td>156</td>
<td colspan="2">154</td>
<td colspan="2">152</td>
<td colspan="2">150</td>
<td colspan="2">148</td>
<td colspan="2">94</td>
<td colspan="2">18.80</td>
<td colspan="2">146</td>
<td colspan="2">92</td>
<td colspan="2">18.40</td>
<td colspan="2">144</td>
<td colspan="2">90</td>
<td colspan="2">18.00</td>
<td colspan="2">142</td>
<td colspan="2">140</td>
<td colspan="2">88</td>
<td colspan="2">17.60</td>
<td colspan="2">15</td>
</tr>
<tr class="odd">
<td>16 W-6C</td>
<td>179</td>
<td>178</td>
<td>177</td>
<td>176</td>
<td>175</td>
<td>174</td>
<td>172</td>
<td colspan="2">170</td>
<td colspan="2">168</td>
<td colspan="2">166</td>
<td colspan="2">164</td>
<td colspan="2">110</td>
<td colspan="2">18.33</td>
<td colspan="2">162</td>
<td colspan="2">108</td>
<td colspan="2">18.00</td>
<td colspan="2">160</td>
<td colspan="2">106</td>
<td colspan="2">17.66</td>
<td colspan="2">158</td>
<td colspan="2">156</td>
<td colspan="2">104</td>
<td colspan="2">17.33</td>
<td colspan="2">16</td>
</tr>
<tr class="even">
<td>17 W-7C</td>
<td>195</td>
<td>194</td>
<td>193</td>
<td>192</td>
<td>191</td>
<td>190</td>
<td>188</td>
<td colspan="2">186</td>
<td colspan="2">184</td>
<td colspan="2">182</td>
<td colspan="2">180</td>
<td colspan="2">126</td>
<td colspan="2">18.00</td>
<td colspan="2">178</td>
<td colspan="2">124</td>
<td colspan="2">17.71</td>
<td colspan="2">176</td>
<td colspan="2">122</td>
<td colspan="2">17.42</td>
<td colspan="2">174</td>
<td colspan="2">172</td>
<td colspan="2">120</td>
<td colspan="2">17.14</td>
<td colspan="2">17</td>
</tr>
<tr class="odd">
<td>18 W-8C</td>
<td>211</td>
<td>210</td>
<td>209</td>
<td>208</td>
<td>207</td>
<td>206</td>
<td>204</td>
<td colspan="2">202</td>
<td colspan="2">200</td>
<td colspan="2">198</td>
<td colspan="2">196</td>
<td colspan="2">142</td>
<td colspan="2">17.75</td>
<td colspan="2">194</td>
<td colspan="2">140</td>
<td colspan="2">17.50</td>
<td colspan="2">192</td>
<td colspan="2">138</td>
<td colspan="2">17.25</td>
<td colspan="2">190</td>
<td colspan="2">188</td>
<td colspan="2">136</td>
<td colspan="2">17.00</td>
<td colspan="2">18</td>
</tr>
<tr class="even">
<td>19 W-9C</td>
<td>227</td>
<td>226</td>
<td>225</td>
<td>224</td>
<td>223</td>
<td>222</td>
<td>220</td>
<td colspan="2">218</td>
<td colspan="2">216</td>
<td colspan="2">214</td>
<td colspan="2">212</td>
<td colspan="2">158</td>
<td colspan="2">17.55</td>
<td colspan="2">210</td>
<td colspan="2">156</td>
<td colspan="2">17.33</td>
<td colspan="2">208</td>
<td colspan="2">154</td>
<td colspan="2">17.11</td>
<td colspan="2">206</td>
<td colspan="2">204</td>
<td colspan="2">152</td>
<td colspan="2">16.88</td>
<td colspan="2">19</td>
</tr>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>2001</p>
<p>2100</p></td>
<td><p>2101</p>
<p>2200</p></td>
<td><p>2201</p>
<p>2300</p></td>
<td><p>2301</p>
<p>2400</p></td>
<td><p>2401</p>
<p>2501</p></td>
<td><p>2501</p>
<p>2600</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>2601</p>
<p>2700</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>2701</p>
<p>2800</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>2801</p>
<p>2900</p></td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2"><p>2901</p>
<p>3000</p></td>
<td colspan="2"><p>3001</p>
<p>3100</p></td>
<td colspan="2"><p>3101</p>
<p>3200</p></td>
<td colspan="4"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="even">
<td>*W’s Share</td>
<td>$ 50</td>
<td>$ 48</td>
<td>$ 46</td>
<td>$ 44</td>
<td>$ 42</td>
<td>$ 40</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$ 40</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$ 39</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$ 38</td>
<td colspan="2"></td>
<td colspan="2"></td>
<td colspan="2">$ 37</td>
<td colspan="2">$ 35</td>
<td colspan="2">$ 32</td>
<td colspan="4">Widow(er) Share</td>
<td colspan="2"></td>
<td></td>
</tr>
<tr class="odd">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="4"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td colspan="2"><p>Dep</p>
<p>Code</p></td>
<td></td>
</tr>
<tr class="even">
<td>11 W-1C</td>
<td>74</td>
<td>72</td>
<td>70</td>
<td>68</td>
<td>66</td>
<td>64</td>
<td colspan="2">$ 24</td>
<td colspan="2">$24.00</td>
<td colspan="2">62</td>
<td colspan="2">$ 22</td>
<td colspan="2">$22.00</td>
<td colspan="2">59</td>
<td colspan="2">$ 20</td>
<td colspan="2">$20.00</td>
<td colspan="2">56</td>
<td colspan="2">$ 18</td>
<td colspan="2">$18.00</td>
<td colspan="2">53</td>
<td colspan="2">51</td>
<td colspan="2">48</td>
<td colspan="2">$ 16</td>
<td colspan="2">$16.00</td>
<td colspan="2">11</td>
<td></td>
</tr>
<tr class="odd">
<td>12 W-2C</td>
<td>90</td>
<td>88</td>
<td>86</td>
<td>84</td>
<td>82</td>
<td>80</td>
<td colspan="2">40</td>
<td colspan="2">20.00</td>
<td colspan="2">78</td>
<td colspan="2">38</td>
<td colspan="2">19.00</td>
<td colspan="2">75</td>
<td colspan="2">36</td>
<td colspan="2">18.00</td>
<td colspan="2">72</td>
<td colspan="2">34</td>
<td colspan="2">17.00</td>
<td colspan="2">69</td>
<td colspan="2">67</td>
<td colspan="2">64</td>
<td colspan="2">32</td>
<td colspan="2">16.00</td>
<td colspan="2">12</td>
<td></td>
</tr>
<tr class="even">
<td>13 W-3C</td>
<td>106</td>
<td>104</td>
<td>102</td>
<td>100</td>
<td>98</td>
<td>96</td>
<td colspan="2">56</td>
<td colspan="2">18.66</td>
<td colspan="2">94</td>
<td colspan="2">54</td>
<td colspan="2">18.00</td>
<td colspan="2">91</td>
<td colspan="2">52</td>
<td colspan="2">17.33</td>
<td colspan="2">88</td>
<td colspan="2">50</td>
<td colspan="2">16.66</td>
<td colspan="2">85</td>
<td colspan="2">83</td>
<td colspan="2">80</td>
<td colspan="2">48</td>
<td colspan="2">16.00</td>
<td colspan="2">13</td>
<td></td>
</tr>
<tr class="odd">
<td>14 W-4C</td>
<td>122</td>
<td>120</td>
<td>118</td>
<td>116</td>
<td>114</td>
<td>112</td>
<td colspan="2">72</td>
<td colspan="2">18.00</td>
<td colspan="2">110</td>
<td colspan="2">70</td>
<td colspan="2">17.50</td>
<td colspan="2">107</td>
<td colspan="2">68</td>
<td colspan="2">17.00</td>
<td colspan="2">104</td>
<td colspan="2">66</td>
<td colspan="2">16.50</td>
<td colspan="2">101</td>
<td colspan="2">99</td>
<td colspan="2">96</td>
<td colspan="2">64</td>
<td colspan="2">16.00</td>
<td colspan="2">14</td>
<td></td>
</tr>
<tr class="even">
<td>15 W-5C</td>
<td>138</td>
<td>136</td>
<td>134</td>
<td>132</td>
<td>130</td>
<td>128</td>
<td colspan="2">88</td>
<td colspan="2">17.60</td>
<td colspan="2">126</td>
<td colspan="2">86</td>
<td colspan="2">17.20</td>
<td colspan="2">123</td>
<td colspan="2">84</td>
<td colspan="2">16.80</td>
<td colspan="2">120</td>
<td colspan="2">82</td>
<td colspan="2">16.40</td>
<td colspan="2">117</td>
<td colspan="2">115</td>
<td colspan="2">112</td>
<td colspan="2">80</td>
<td colspan="2">16.00</td>
<td colspan="2">15</td>
<td></td>
</tr>
<tr class="odd">
<td>16 W-6C</td>
<td>154</td>
<td>152</td>
<td>150</td>
<td>148</td>
<td>146</td>
<td>144</td>
<td colspan="2">104</td>
<td colspan="2">17.33</td>
<td colspan="2">142</td>
<td colspan="2">102</td>
<td colspan="2">17.00</td>
<td colspan="2">139</td>
<td colspan="2">100</td>
<td colspan="2">16.66</td>
<td colspan="2">136</td>
<td colspan="2">98</td>
<td colspan="2">16.33</td>
<td colspan="2">133</td>
<td colspan="2">131</td>
<td colspan="2">128</td>
<td colspan="2">96</td>
<td colspan="2">16.00</td>
<td colspan="2">16</td>
<td></td>
</tr>
<tr class="even">
<td>17 W-7C</td>
<td>170</td>
<td>168</td>
<td>166</td>
<td>164</td>
<td>162</td>
<td>160</td>
<td colspan="2">120</td>
<td colspan="2">17.14</td>
<td colspan="2">158</td>
<td colspan="2">118</td>
<td colspan="2">16.85</td>
<td colspan="2">155</td>
<td colspan="2">116</td>
<td colspan="2">16.57</td>
<td colspan="2">152</td>
<td colspan="2">114</td>
<td colspan="2">16.28</td>
<td colspan="2">149</td>
<td colspan="2">147</td>
<td colspan="2">144</td>
<td colspan="2">112</td>
<td colspan="2">16.00</td>
<td colspan="2">17</td>
<td></td>
</tr>
<tr class="odd">
<td>18 W-8C</td>
<td>186</td>
<td>184</td>
<td>182</td>
<td>180</td>
<td>178</td>
<td>176</td>
<td colspan="2">136</td>
<td colspan="2">17.00</td>
<td colspan="2">174</td>
<td colspan="2">134</td>
<td colspan="2">16.75</td>
<td colspan="2">171</td>
<td colspan="2">132</td>
<td colspan="2">16.50</td>
<td colspan="2">168</td>
<td colspan="2">130</td>
<td colspan="2">16.25</td>
<td colspan="2">165</td>
<td colspan="2">163</td>
<td colspan="2">160</td>
<td colspan="2">128</td>
<td colspan="2">16.00</td>
<td colspan="2">18</td>
<td></td>
</tr>
<tr class="even">
<td>19 W-9C</td>
<td>202</td>
<td>200</td>
<td>198</td>
<td>196</td>
<td>194</td>
<td>192</td>
<td colspan="2">152</td>
<td colspan="2">16.88</td>
<td colspan="2">190</td>
<td colspan="2">190</td>
<td colspan="2">16.66</td>
<td colspan="2">187</td>
<td colspan="2">148</td>
<td colspan="2">16.44</td>
<td colspan="2">184</td>
<td colspan="2">146</td>
<td colspan="2">16.22</td>
<td colspan="2">181</td>
<td colspan="2">179</td>
<td colspan="2">176</td>
<td colspan="2">144</td>
<td colspan="2">16.00</td>
<td colspan="2">19</td>
<td></td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 9%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 5%" />
<col style="width: 5%" />
<col style="width: 0%" />
<col style="width: 5%" />
<col style="width: 42%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>3201</p>
<p>3300</p></td>
<td><p>3301</p>
<p>3400</p></td>
<td><p>3401</p>
<p>3500</p></td>
<td colspan="2"><p>From</p>
<p>Income</p>
<p>To</p></td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>*W’s Share</td>
<td>$ 29</td>
<td>$ 27</td>
<td>$ 25</td>
<td colspan="2">Widow(er) Share</td>
<td></td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
<td colspan="2"></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>11 W-1C</td>
<td>45</td>
<td>43</td>
<td>41</td>
<td>$ 16</td>
<td>$16.00</td>
<td>11</td>
<td></td>
<td colspan="3"></td>
</tr>
<tr class="odd">
<td>12 W-2C</td>
<td>61</td>
<td>59</td>
<td>57</td>
<td>32</td>
<td>16.00</td>
<td>12</td>
<td></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td>13 W-3C</td>
<td>77</td>
<td>75</td>
<td>73</td>
<td>48</td>
<td>16.00</td>
<td>13</td>
<td></td>
<td colspan="3">1 Mexican Border Period Entitlement provided, effective
1-1-71 (PL-588).</td>
</tr>
<tr class="odd">
<td>14 W-4C</td>
<td>93</td>
<td>91</td>
<td>89</td>
<td>64</td>
<td>16.00</td>
<td>14</td>
<td></td>
<td colspan="3">* Add $55 to share of widow/er if entitled to aid and
attendance allowance.</td>
</tr>
<tr class="even">
<td>15 W-5C</td>
<td>109</td>
<td>107</td>
<td>105</td>
<td>80</td>
<td>16.00</td>
<td>15</td>
<td></td>
<td colspan="3">More than 9 children - use dependency code 19 - add $16
for each additional</td>
</tr>
<tr class="odd">
<td>16 W-6C</td>
<td>125</td>
<td>123</td>
<td>121</td>
<td>96</td>
<td>16.00</td>
<td>16</td>
<td></td>
<td colspan="3">child.</td>
</tr>
<tr class="even">
<td>17 W-7C</td>
<td>141</td>
<td>139</td>
<td>137</td>
<td>112</td>
<td>16.00</td>
<td>17</td>
<td></td>
<td colspan="3"></td>
</tr>
<tr class="odd">
<td>18 W-8C</td>
<td>157</td>
<td>155</td>
<td>153</td>
<td>128</td>
<td>16.00</td>
<td>18</td>
<td></td>
<td colspan="3"></td>
</tr>
<tr class="even">
<td>19 W-9C</td>
<td>173</td>
<td>171</td>
<td>169</td>
<td>144</td>
<td>16.00</td>
<td>19</td>
<td></td>
<td colspan="3"></td>
</tr>
</tbody>
</table>

**I(1971)**

**M21-1, Part 1** DEATH PENSION (38 U.S.C. 541) **July 22, 1977**

**Change 174** WWI, WWII, KOREAN CONFLICT AND VIETNAM ERA

**Appendix B** WIDOW/ER AND CHILDREN - APPORTIONMENT SCHEDULE

Entitlement Codes PL 90-275

18, 28, 38, and 78 Effective 1-1-69

<table style="width:100%;">
<colgroup>
<col style="width: 5%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>000</p>
<p>600</p></td>
<td><p>601</p>
<p>700</p></td>
<td><p>701</p>
<p>800</p></td>
<td><p>801</p>
<p>900</p></td>
<td><p>901</p>
<p>1000</p></td>
<td><p>1001</p>
<p>1100</p></td>
<td><p>1101</p>
<p>1200</p></td>
<td><p>1201</p>
<p>1300</p></td>
<td><p>1301</p>
<p>1400</p></td>
<td><p>1401</p>
<p>1500</p></td>
<td><p>1501</p>
<p>1600</p></td>
<td></td>
<td></td>
<td><p>1601</p>
<p>1700</p></td>
<td></td>
<td></td>
<td><p>1701</p>
<p>1800</p></td>
<td></td>
<td></td>
<td><p>1801</p>
<p>1900</p></td>
<td><p>1901</p>
<p>2000</p></td>
<td><p>2001</p>
<p>2100</p></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>*W’s Share</td>
<td>$60</td>
<td>$59</td>
<td>$58</td>
<td>$57</td>
<td>$56</td>
<td>$55</td>
<td>$53</td>
<td>$51</td>
<td>$49</td>
<td>$47</td>
<td>$45</td>
<td></td>
<td></td>
<td>$45</td>
<td></td>
<td></td>
<td>$45</td>
<td></td>
<td></td>
<td>$45</td>
<td>$43</td>
<td>$41</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
</tr>
<tr class="even">
<td>11 W-1C</td>
<td>90</td>
<td>89</td>
<td>88</td>
<td>87</td>
<td>86</td>
<td>85</td>
<td>83</td>
<td>81</td>
<td>79</td>
<td>77</td>
<td>75</td>
<td>$ 30</td>
<td>$30.00</td>
<td>73</td>
<td>$ 28</td>
<td>$28.00</td>
<td>71</td>
<td>$ 26</td>
<td>$26.00</td>
<td>69</td>
<td>67</td>
<td>65</td>
<td>$ 24</td>
<td>$24.00</td>
<td>11</td>
</tr>
<tr class="odd">
<td>12 W-2C</td>
<td>106</td>
<td>105</td>
<td>104</td>
<td>103</td>
<td>102</td>
<td>101</td>
<td>99</td>
<td>97</td>
<td>95</td>
<td>93</td>
<td>91</td>
<td>46</td>
<td>23.00</td>
<td>89</td>
<td>44</td>
<td>22.00</td>
<td>87</td>
<td>42</td>
<td>21.00</td>
<td>85</td>
<td>83</td>
<td>81</td>
<td>40</td>
<td>20.00</td>
<td>12</td>
</tr>
<tr class="even">
<td>13 W-3C</td>
<td>122</td>
<td>121</td>
<td>120</td>
<td>119</td>
<td>118</td>
<td>117</td>
<td>115</td>
<td>113</td>
<td>111</td>
<td>109</td>
<td>107</td>
<td>62</td>
<td>20.66</td>
<td>105</td>
<td>60</td>
<td>20.00</td>
<td>103</td>
<td>58</td>
<td>19.33</td>
<td>101</td>
<td>99</td>
<td>97</td>
<td>56</td>
<td>18.66</td>
<td>13</td>
</tr>
<tr class="odd">
<td>14 W-4C</td>
<td>138</td>
<td>137</td>
<td>136</td>
<td>135</td>
<td>134</td>
<td>133</td>
<td>131</td>
<td>129</td>
<td>127</td>
<td>125</td>
<td>123</td>
<td>78</td>
<td>19.50</td>
<td>121</td>
<td>76</td>
<td>19.00</td>
<td>119</td>
<td>74</td>
<td>18.50</td>
<td>117</td>
<td>115</td>
<td>113</td>
<td>72</td>
<td>18.00</td>
<td>14</td>
</tr>
<tr class="even">
<td>15 W-5C</td>
<td>154</td>
<td>153</td>
<td>152</td>
<td>151</td>
<td>150</td>
<td>149</td>
<td>147</td>
<td>145</td>
<td>143</td>
<td>141</td>
<td>139</td>
<td>94</td>
<td>18.80</td>
<td>137</td>
<td>92</td>
<td>18.40</td>
<td>135</td>
<td>90</td>
<td>18.00</td>
<td>133</td>
<td>131</td>
<td>129</td>
<td>88</td>
<td>17.60</td>
<td>15</td>
</tr>
<tr class="odd">
<td>16 W-6C</td>
<td>170</td>
<td>169</td>
<td>168</td>
<td>167</td>
<td>166</td>
<td>165</td>
<td>163</td>
<td>161</td>
<td>159</td>
<td>157</td>
<td>155</td>
<td>110</td>
<td>18.33</td>
<td>153</td>
<td>108</td>
<td>18.00</td>
<td>151</td>
<td>106</td>
<td>17.66</td>
<td>149</td>
<td>147</td>
<td>145</td>
<td>104</td>
<td>17.33</td>
<td>16</td>
</tr>
<tr class="even">
<td>17 W-7C</td>
<td>186</td>
<td>185</td>
<td>184</td>
<td>183</td>
<td>182</td>
<td>181</td>
<td>179</td>
<td>177</td>
<td>175</td>
<td>173</td>
<td>171</td>
<td>126</td>
<td>18.00</td>
<td>169</td>
<td>124</td>
<td>17.71</td>
<td>167</td>
<td>122</td>
<td>17.42</td>
<td>165</td>
<td>163</td>
<td>161</td>
<td>120</td>
<td>17.14</td>
<td>17</td>
</tr>
<tr class="odd">
<td>18 W-8C</td>
<td>202</td>
<td>201</td>
<td>200</td>
<td>199</td>
<td>198</td>
<td>197</td>
<td>195</td>
<td>193</td>
<td>191</td>
<td>189</td>
<td>187</td>
<td>142</td>
<td>17.75</td>
<td>185</td>
<td>140</td>
<td>17.50</td>
<td>183</td>
<td>138</td>
<td>17.25</td>
<td>181</td>
<td>179</td>
<td>177</td>
<td>136</td>
<td>17.00</td>
<td>18</td>
</tr>
<tr class="even">
<td>19 W-9C</td>
<td>218</td>
<td>217</td>
<td>216</td>
<td>215</td>
<td>214</td>
<td>213</td>
<td>211</td>
<td>209</td>
<td>207</td>
<td>205</td>
<td>203</td>
<td>158</td>
<td>17.55</td>
<td>201</td>
<td>156</td>
<td>17.33</td>
<td>199</td>
<td>154</td>
<td>17.11</td>
<td>197</td>
<td>195</td>
<td>193</td>
<td>152</td>
<td>16.88</td>
<td>19</td>
</tr>
</tbody>
</table>

<table>
<colgroup>
<col style="width: 6%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 3%" />
<col style="width: 4%" />
<col style="width: 4%" />
<col style="width: 3%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>From</p>
<p>Income</p>
<p>To</p></td>
<td><p>2101</p>
<p>2200</p></td>
<td><p>2201</p>
<p>2300</p></td>
<td><p>2301</p>
<p>2400</p></td>
<td><p>2401</p>
<p>2500</p></td>
<td><p>2501</p>
<p>2600</p></td>
<td></td>
<td></td>
<td><p>2601</p>
<p>2700</p></td>
<td></td>
<td></td>
<td><p>2701</p>
<p>2800</p></td>
<td></td>
<td></td>
<td><p>2801</p>
<p>2900</p></td>
<td></td>
<td></td>
<td><p>2901</p>
<p>3000</p></td>
<td><p>3001</p>
<p>3100</p></td>
<td><p>3101</p>
<p>3200</p></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="even">
<td>*W’s Share</td>
<td>$39</td>
<td>$37</td>
<td>$35</td>
<td>$33</td>
<td>$31</td>
<td></td>
<td></td>
<td>$31</td>
<td></td>
<td></td>
<td>$31</td>
<td></td>
<td></td>
<td>$30</td>
<td></td>
<td></td>
<td>$29</td>
<td>$27</td>
<td>$25</td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td><p>Total</p>
<p>Dep</p>
<p>Code</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td><p>Total</p>
<p>W&amp;C</p></td>
<td colspan="2"><p>Children</p>
<p>Total Each</p>
<p>Share Child</p></td>
<td><p>Dep.</p>
<p>Code</p></td>
</tr>
<tr class="even">
<td>11 W-1C</td>
<td>63</td>
<td>61</td>
<td>59</td>
<td>57</td>
<td>55</td>
<td>$ 24</td>
<td>$24.00</td>
<td>53</td>
<td>$ 22</td>
<td>$22.00</td>
<td>51</td>
<td>$ 20</td>
<td>$20.00</td>
<td>48</td>
<td>$ 18</td>
<td>$18.00</td>
<td>45</td>
<td>43</td>
<td>41</td>
<td>$ 16</td>
<td>$16.00</td>
<td>11</td>
</tr>
<tr class="odd">
<td>12 W-2C</td>
<td>79</td>
<td>77</td>
<td>75</td>
<td>73</td>
<td>71</td>
<td>40</td>
<td>20.00</td>
<td>69</td>
<td>38</td>
<td>19.00</td>
<td>67</td>
<td>36</td>
<td>18.00</td>
<td>64</td>
<td>34</td>
<td>17.00</td>
<td>61</td>
<td>59</td>
<td>57</td>
<td>32</td>
<td>16.00</td>
<td>12</td>
</tr>
<tr class="even">
<td>13 W-3C</td>
<td>95</td>
<td>93</td>
<td>91</td>
<td>89</td>
<td>87</td>
<td>56</td>
<td>18.66</td>
<td>85</td>
<td>54</td>
<td>18.00</td>
<td>83</td>
<td>52</td>
<td>17.33</td>
<td>80</td>
<td>50</td>
<td>16.66</td>
<td>77</td>
<td>75</td>
<td>73</td>
<td>48</td>
<td>16.00</td>
<td>13</td>
</tr>
<tr class="odd">
<td>14 W-4C</td>
<td>111</td>
<td>109</td>
<td>107</td>
<td>105</td>
<td>103</td>
<td>72</td>
<td>18.00</td>
<td>101</td>
<td>70</td>
<td>17.50</td>
<td>99</td>
<td>68</td>
<td>17.00</td>
<td>96</td>
<td>66</td>
<td>16.50</td>
<td>93</td>
<td>91</td>
<td>89</td>
<td>64</td>
<td>16.00</td>
<td>14</td>
</tr>
<tr class="even">
<td>15 W-5C</td>
<td>127</td>
<td>125</td>
<td>123</td>
<td>121</td>
<td>119</td>
<td>88</td>
<td>17.60</td>
<td>117</td>
<td>86</td>
<td>17.20</td>
<td>115</td>
<td>84</td>
<td>16.80</td>
<td>112</td>
<td>82</td>
<td>16.40</td>
<td>109</td>
<td>107</td>
<td>105</td>
<td>80</td>
<td>16.00</td>
<td>15</td>
</tr>
<tr class="odd">
<td>16 W-6C</td>
<td>143</td>
<td>141</td>
<td>139</td>
<td>137</td>
<td>135</td>
<td>104</td>
<td>17.33</td>
<td>133</td>
<td>102</td>
<td>17.00</td>
<td>131</td>
<td>100</td>
<td>16.66</td>
<td>128</td>
<td>98</td>
<td>16.33</td>
<td>125</td>
<td>123</td>
<td>121</td>
<td>96</td>
<td>16.00</td>
<td>16</td>
</tr>
<tr class="even">
<td>17 W-7C</td>
<td>159</td>
<td>157</td>
<td>155</td>
<td>153</td>
<td>151</td>
<td>120</td>
<td>17.14</td>
<td>149</td>
<td>118</td>
<td>16.85</td>
<td>147</td>
<td>116</td>
<td>16.57</td>
<td>144</td>
<td>114</td>
<td>16.28</td>
<td>141</td>
<td>139</td>
<td>137</td>
<td>112</td>
<td>16.00</td>
<td>17</td>
</tr>
<tr class="odd">
<td>18 W-8C</td>
<td>175</td>
<td>173</td>
<td>171</td>
<td>169</td>
<td>167</td>
<td>136</td>
<td>17.00</td>
<td>165</td>
<td>134</td>
<td>16.75</td>
<td>163</td>
<td>132</td>
<td>16.50</td>
<td>160</td>
<td>130</td>
<td>16.25</td>
<td>157</td>
<td>155</td>
<td>153</td>
<td>128</td>
<td>16.00</td>
<td>18</td>
</tr>
<tr class="even">
<td>19 W-9C</td>
<td>191</td>
<td>189</td>
<td>187</td>
<td>185</td>
<td>183</td>
<td>152</td>
<td>16.88</td>
<td>181</td>
<td>150</td>
<td>16.66</td>
<td>179</td>
<td>148</td>
<td>16.44</td>
<td>176</td>
<td>146</td>
<td>16.22</td>
<td>173</td>
<td>171</td>
<td>169</td>
<td>144</td>
<td>16.00</td>
<td>19</td>
</tr>
</tbody>
</table>

\* Add \$50 to share of surviving spouse if entitled to aid and
attendance allowance.

More than 9 children - use dependency code 19 - add \$16 for each
additional child.

**I(1969)**

July 13, 1978 DEATH PENSION (38 U.S.C. 541) M21-1

WWI, WWII, KOREAN CONFLICT AND VIETNAM ERA Change 205

WIDOW/ER AND CHILDREN -- APPORTIONMENT SCHEDULE Appendix B

Entitlement Codes (Historical)

18, 28, 38, 58, 68 and 78

+-----+-------+----------------+----------------+----------------+---+
| Inc | Total | PL 86-211      | PL 88-664      | PL 90-77       | T |
| ome | Dep.  |                |                |                | o |
|     | Code  | [7-1           | [1-1-65]{.     | [10-1-67]      | t |
| Not |       | -60]{.underlin | underline}\_\_ | {.underline}\_ | a |
|     |       | e}\_\_\_\_\_\_ | \_\_\_\_\_\_\_ | \_\_\_\_\_\_\_ | l |
| O   |       | \_\_\_\_\_\_\_ | \_\_\_\_\_\_\_ | \_\_\_\_\_\_\_ |   |
| ver |       |                |                |                | D |
|     |       | \|             | \|             | \|             | e |
|     |       | [Apport        | [Apport        | [Apport        | p |
|     |       | ioned]{.underl | ioned\_\_\_\_\ | ioned]{.underl | . |
|     |       | ine}\_\_\_\_\_ | _]{.underline} | ine}\_\_\_\_\_ |   |
|     |       |                |                |                |   |
|     |       | Total \| Widow | Total \| Widow | Total \| Widow |   |
|     |       | \| Each        | \| Each        | \| Each        |   |
|     |       |                |                |                |   |
|     |       | \| \| Child    | \| \| Child    | \| \| Child    |   |
+-----+-------+----------------+----------------+----------------+---+
| \   | 11 \| | \$ 75 \| \$ 45 | \$ 80 \| \$ 50 | \$ 86 \| \$ 56 | 1 |
| $1, | W-1C  | \| \$30.00     | \| \$30.00     | \| \$30.00     | 1 |
| 000 |       |                |                |                |   |
|     | 12 \| | 90 \| 45 \|    | 95 \| 50 \|    | 102 \| 56 \|   | 1 |
|     | W-2C  | 22.50          | 22.50          | 23.00          | 2 |
|     |       |                |                |                |   |
|     | 13 \| | 105 \| 45 \|   | 110 \| 50 \|   | 118 \| 56 \|   | 1 |
|     | W-3C  | 20.00          | 20.00          | 20.66          | 3 |
|     |       |                |                |                |   |
|     | 14 \| | 120 \| 45 \|   | 125 \| 50 \|   | 134 \| 56 \|   | 1 |
|     | W-4C  | 18.75          | 18.75          | 19.50          | 4 |
|     |       |                |                |                |   |
|     | 15 \| | 135 \| 45 \|   | 140 \| 50 \|   | 150 \| 56 \|   | 1 |
|     | W-5C  | 18.00          | 18.00          | 18.80          | 5 |
|     |       |                |                |                |   |
|     | 16 \| | 150 \| 45 \|   | 155 \| 50 \|   | 166 \| 56 \|   | 1 |
|     | W-6C  | 17.50          | 17.50          | 18.33          | 6 |
|     |       |                |                |                |   |
|     | 17 \| | 165 \| 45 \|   | 170 \| 50 \|   | 182 \| 56 \|   | 1 |
|     | W-7C  | 17.14          | 17.14          | 18.00          | 7 |
|     |       |                |                |                |   |
|     | 18 \| | 180 \| 45 \|   | 185 \| 50 \|   | 198 \| 56 \|   | 1 |
|     | W-8C  | 16.87          | 16.87          | 17.75          | 8 |
|     |       |                |                |                |   |
|     | 19 \| | 195 \| 45 \|   | 200 \| 50 \|   | 214 \| 56 \|   | 1 |
|     | W-9C  | 16.66          | 16.66          | 17.55          | 9 |
+-----+-------+----------------+----------------+----------------+---+
| \   | 11 \| | 60 \| 36 \|    | 64 \| 40 \|    | 67 \| 43 \|    | 1 |
| $2, | W-1C  | 24.00          | 24.00          | 24.00          | 1 |
| 000 |       |                |                |                |   |
|     | 12 \| | 75 \| 36 \|    | 79 \| 40 \|    | 83 \| 43 \|    | 1 |
|     | W-2C  | 19.50          | 19.50          | 20.00          | 2 |
|     |       |                |                |                |   |
|     | 13 \| | 90 \| 36 \|    | 94 \| 40 \|    | 99 \| 43 \|    | 1 |
|     | W-3C  | 18.00          | 18.00          | 18.66          | 3 |
|     |       |                |                |                |   |
|     | 14 \| | 105 \| 36 \|   | 109 \| 40 \|   | 115 \| 43 \|   | 1 |
|     | W-4C  | 17.25          | 17.25          | 18.00          | 4 |
|     |       |                |                |                |   |
|     | 15 \| | 120 \| 36 \|   | 124 \| 40 \|   | 131 \| 43 \|   | 1 |
|     | W-5C  | 16.80          | 16.80          | 17.60          | 5 |
|     |       |                |                |                |   |
|     | 16 \| | 135 \| 36 \|   | 139 \| 40 \|   | 147 \| 43 \|   | 1 |
|     | W-6C  | 16.50          | 16.50          | 17.33          | 6 |
|     |       |                |                |                |   |
|     | 17 \| | 150 \| 36 \|   | 154 \| 40 \|   | 163 \| 43 \|   | 1 |
|     | W-7C  | 16.28          | 16.28          | 17.14          | 7 |
|     |       |                |                |                |   |
|     | 18 \| | 165 \| 36 \|   | 169 \| 40 \|   | 179 \| 43 \|   | 1 |
|     | W-8C  | 16.12          | 16.12          | 17.00          | 8 |
|     |       |                |                |                |   |
|     | 19 \| | 180 \| 36 \|   | 184 \| 40 \|   | 195 \| 43 \|   | 1 |
|     | W-9C  | 16.00          | 16.00          | 16.88          | 9 |
+-----+-------+----------------+----------------+----------------+---+
| \   | 11 \| | 40 \| 24 \|    | 43 \| 27 \|    | 45 \| 29 \|    | 1 |
| $3, | W-1C  | 16.00          | 16.00          | 16.00          | 1 |
| 000 |       |                |                |                |   |
|     | 12 \| | 55 \| 24 \|    | 58 \| 27 \|    | 61 \| 29 \|    | 1 |
|     | W-2C  | 15.50          | 15.50          | 16.00          | 2 |
|     |       |                |                |                |   |
|     | 13 \| | 70 \| 24 \|    | 73 \| 27 \|    | 77 \| 29 \|    | 1 |
|     | W-3C  | 15.33          | 15.33          | 16.00          | 3 |
|     |       |                |                |                |   |
|     | 14 \| | 85 \| 24 \|    | 88 \| 27 \|    | 93 \| 29 \|    | 1 |
|     | W-4C  | 15.25          | 15.25          | 16.00          | 4 |
|     |       |                |                |                |   |
|     | 15 \| | 100 \| 24 \|   | 103 \| 27 \|   | 109 \| 29 \|   | 1 |
|     | W-5C  | 15.20          | 15.20          | 16.00          | 5 |
|     |       |                |                |                |   |
|     | 16 \| | 115 \| 24 \|   | 118 \| 27 \|   | 125 \| 29 \|   | 1 |
|     | W-6C  | 15.16          | 15.16          | 16.00          | 6 |
|     |       |                |                |                |   |
|     | 17 \| | 130 \| 24 \|   | 133 \| 27 \|   | 141 \| 29 \|   | 1 |
|     | W-7C  | 15.14          | 15.14          | 16.00          | 7 |
|     |       |                |                |                |   |
|     | 18 \| | 145 \| 24 \|   | 148 \| 27 \|   | 157 \| 29 \|   | 1 |
|     | W-8C  | 15.12          | 15.12          | 16.00          | 8 |
|     |       |                |                |                |   |
|     | 19 \| | 160 \| 24 \|   | 163 \| 27 \|   | 173 \| 29 \|   | 1 |
|     | W-9C  | 15.11          | 15.11          | 16.00          | 9 |
+-----+-------+----------------+----------------+----------------+---+
|     | 19    | 15 \-- \--     | 15 \-- \--     | 15 \-- \--     | 1 |
|     | Ea.   |                |                |                | 9 |
|     | Add'l |                |                |                |   |
|     |       |                |                |                |   |
|     | Child |                |                |                |   |
+-----+-------+----------------+----------------+----------------+---+
| IF  |       | \-\-\-\-\-\-\  | \-\-\-\-\-\-\  | \$50           |   |
| A/A |       | -\-\-\-\-\-\-\ | -\-\-\-\-\-\-\ | \-\-\-\-\-\    |   |
|     |       | -\-\-\-\-\-\-\ | -\-\-\-\-\-\-\ | -\-\-\-\-\-\-\ |   |
| ADD |       | -\-\-\-\-\-\-\ | -\-\-\-\-\-\-\ | -\-\-\-\-\-\-- |   |
|     |       | -\-\-\-\-\-\-- | -\-\-\-\-\-\-- |                |   |
+-----+-------+----------------+----------------+----------------+---+

I(Hist)-1

July 13, 1978 DEATH PENSION (38 U.S.C. 541) M21-1

SAW[^1], MEXICAN BORDER PERIOD[^2] , WWI, WWII, KOREAN CONFLICT AND
VIETNAM ERA Change 205

WIDOW/ER ONLY Appendix B

Entitlement Codes (Historical)

18, 28, 38, 58, 68 and 78

<table>
<colgroup>
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 6%" />
<col style="width: 11%" />
<col style="width: 11%" />
<col style="width: 11%" />
<col style="width: 11%" />
<col style="width: 11%" />
<col style="width: 6%" />
</colgroup>
<tbody>
<tr class="odd">
<td><p>PL</p>
<p>Effective</p></td>
<td><p>86-211</p>
<p>7-1-60</p></td>
<td><p>89-644</p>
<p>1-1-65</p></td>
<td><p>90-77</p>
<p>10-1-67</p></td>
<td><p>90-275</p>
<p>1-1-69</p></td>
<td><p>91-588</p>
<p>1-1-71</p></td>
<td><p>92-198</p>
<p>1-1-72</p></td>
<td><p>93-177</p>
<p>1-1-74</p></td>
<td><p>93-527</p>
<p>1-1-75</p></td>
<td><p>94-169</p>
<p>1-1-76</p></td>
<td><p>94-432</p>
<p>1-1-77</p></td>
<td></td>
</tr>
<tr class="even">
<td><p>Income</p>
<p>Not</p>
<p>Over</p></td>
<td><p>Monthly</p>
<p>Rate</p></td>
<td><p>Monthly</p>
<p>Rate</p></td>
<td><p>Monthly</p>
<p>Rate</p></td>
<td><p>Monthly</p>
<p>Rate</p></td>
<td><p>Monthly</p>
<p>Rate</p></td>
<td><p>Monthly Each $1</p>
<p>Rate Decrement</p></td>
<td><p>Monthly Each $1</p>
<p>Rate Decrement</p></td>
<td><p>Monthly Each $1</p>
<p>Rate Decrement</p></td>
<td><p>Monthly Each $1</p>
<p>Rate Decrement</p></td>
<td><p>Monthly Each $1</p>
<p>Rate Decrement</p></td>
<td><p>Income</p>
<p>Not</p>
<p>Over</p></td>
</tr>
<tr class="odd">
<td>$ 300</td>
<td></td>
<td></td>
<td></td>
<td>$ 74</td>
<td>$ 81</td>
<td>$ 87 None</td>
<td>$ 96 None</td>
<td>$ 108 None</td>
<td>$ 117 None</td>
<td>$ 125 None</td>
<td>$ 300</td>
</tr>
<tr class="even">
<td><p>400</p>
<p>500</p>
<p>600</p></td>
<td>$ 60</td>
<td>$ 64</td>
<td>$ 70</td>
<td><p>73</p>
<p>72</p>
<p>70</p></td>
<td><p>80</p>
<p>79</p>
<p>78</p></td>
<td><p>86</p>
<p>85 .01</p>
<p>84</p></td>
<td><p>95</p>
<p>94 .01</p>
<p>93</p></td>
<td><p>107</p>
<p>106 .01</p>
<p>105</p></td>
<td><p>116</p>
<p>115 .01</p>
<p>114</p></td>
<td><p>124</p>
<p>123 .01</p>
<p>122</p></td>
<td><p>400</p>
<p>500</p>
<p>600</p></td>
</tr>
<tr class="odd">
<td><p>700</p>
<p>800</p>
<p>900</p></td>
<td>45</td>
<td>48</td>
<td>51</td>
<td><p>67</p>
<p>64</p>
<p>61</p></td>
<td><p>76</p>
<p>73</p>
<p>70</p></td>
<td><p>81</p>
<p>78</p>
<p>75</p></td>
<td><p>90</p>
<p>87</p>
<p>84</p></td>
<td><p>102</p>
<p>99 .03</p>
<p>96</p></td>
<td><p>111</p>
<p>108 .03</p>
<p>105</p></td>
<td><p>119</p>
<p>116 .03</p>
<p>113</p></td>
<td><p>700</p>
<p>800</p>
<p>900</p></td>
</tr>
<tr class="even">
<td><p>1,000</p>
<p>1,100</p>
<p>1,200</p></td>
<td></td>
<td></td>
<td></td>
<td><p>58</p>
<p>55</p>
<p>51</p></td>
<td><p>67</p>
<p>64</p>
<p>61</p></td>
<td><p>72</p>
<p>69</p>
<p>66</p></td>
<td><p>81 .03</p>
<p>78</p>
<p>75</p></td>
<td><p>92</p>
<p>88</p>
<p>84</p></td>
<td><p>101</p>
<p>97</p>
<p>93 .04</p></td>
<td><p>109</p>
<p>105 .04</p>
<p>101</p></td>
<td><p>1,000</p>
<p>1,100</p>
<p>1,200</p></td>
</tr>
<tr class="odd">
<td><p>1,300</p>
<p>1,400</p>
<p>1,500</p></td>
<td>25</td>
<td>27</td>
<td>29</td>
<td><p>48</p>
<p>45</p>
<p>41</p></td>
<td><p>58</p>
<p>55</p>
<p>51</p></td>
<td><p>63 .03</p>
<p>60</p>
<p>57</p></td>
<td><p>72</p>
<p>69</p>
<p>65</p></td>
<td><p>80</p>
<p>76</p>
<p>72 .04</p></td>
<td><p>89</p>
<p>85</p>
<p>81</p></td>
<td><p>96</p>
<p>91</p>
<p>86</p></td>
<td><p>1,300</p>
<p>1,400</p>
<p>1,500</p></td>
</tr>
<tr class="even">
<td><p>1,600</p>
<p>1,700</p>
<p>1,800</p></td>
<td></td>
<td></td>
<td></td>
<td><p>37</p>
<p>33</p>
<p>29</p></td>
<td><p>48</p>
<p>45</p>
<p>41</p></td>
<td><p>54</p>
<p>51</p>
<p>48</p></td>
<td><p>61</p>
<p>57</p>
<p>53</p></td>
<td><p>68</p>
<p>64</p>
<p>60</p></td>
<td><p>76</p>
<p>71</p>
<p>66</p></td>
<td><p>81</p>
<p>76</p>
<p>71 .05</p></td>
<td><p>1,600</p>
<p>1,700</p>
<p>1,800</p></td>
</tr>
<tr class="odd">
<td>1,900</td>
<td>NONE</td>
<td>NONE</td>
<td>NONE</td>
<td>23</td>
<td>37</td>
<td>45</td>
<td>49</td>
<td>56</td>
<td>61</td>
<td>66</td>
<td>1,900</td>
</tr>
<tr class="even">
<td>2,000</td>
<td></td>
<td></td>
<td></td>
<td>17</td>
<td>33</td>
<td>41</td>
<td>45 .04</td>
<td>52</td>
<td>56</td>
<td>61</td>
<td>2,000</td>
</tr>
<tr class="odd">
<td>2,100</td>
<td></td>
<td></td>
<td></td>
<td>NONE</td>
<td>29</td>
<td>37</td>
<td>41</td>
<td>48</td>
<td>51 .05</td>
<td>56</td>
<td>2,100</td>
</tr>
<tr class="even">
<td><p>2,200</p>
<p>2,300</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td><p>23</p>
<p>17</p></td>
<td><p>33</p>
<p>29 .04</p></td>
<td><p>37</p>
<p>33</p></td>
<td><p>43</p>
<p>38</p></td>
<td><p>46</p>
<p>41</p></td>
<td><p>51</p>
<p>46</p></td>
<td><p>2,200</p>
<p>2,300</p></td>
</tr>
<tr class="odd">
<td><p>2,400</p>
<p>2,500</p>
<p>2,600</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>NONE</td>
<td><p>25</p>
<p>21</p>
<p>17</p></td>
<td><p>29</p>
<p>25</p>
<p>21</p></td>
<td><p>33</p>
<p>28 .05</p>
<p>23</p></td>
<td><p>36</p>
<p>31</p>
<p>26</p></td>
<td><p>40</p>
<p>34</p>
<p>28</p></td>
<td><p>2,400</p>
<p>2,500</p>
<p>2,600</p></td>
</tr>
<tr class="even">
<td><p>2,700</p>
<p>2,800</p>
<p>2,900</p>
<p>2,959</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>NONE</td>
<td>NONE</td>
<td><p>18</p>
<p>13</p>
<p>8</p>
<p>5.05</p></td>
<td><p>21</p>
<p>15</p>
<p>9</p>
<p>5.46 .06</p></td>
<td><p>22</p>
<p>16</p>
<p>10 .06</p>
<p>6.46</p></td>
<td><p>2,700</p>
<p>2,800</p>
<p>2,900</p>
<p>2,959</p></td>
</tr>
<tr class="odd">
<td><p>2,960</p>
<p>2,966</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td><p>5.40</p>
<p>5.04</p></td>
<td><p>6.40</p>
<p>6.04</p></td>
<td><p>2,960</p>
<p>2,966</p></td>
</tr>
<tr class="even">
<td><p>2,967</p>
<p>2,983</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>5 NONE</td>
<td>5 NONE</td>
<td><p>5.98</p>
<p>5.02</p></td>
<td><p>2,967</p>
<p>2,983</p></td>
</tr>
<tr class="odd">
<td><p>2,984</p>
<p>3,000</p></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>5 NONE</td>
<td><p>2,984</p>
<p>(3,000</p></td>
</tr>
<tr class="even">
<td>3,300</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>3,300)</td>
</tr>
<tr class="odd">
<td>3,540</td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td>3,540</td>
</tr>
<tr class="even">
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
<td></td>
</tr>
<tr class="odd">
<td><p>IF A/A</p>
<p>ADD</p></td>
<td>NONE</td>
<td>NONE</td>
<td>50</td>
<td>50</td>
<td>55</td>
<td>55</td>
<td>55</td>
<td>64</td>
<td>69</td>
<td>74</td>
<td><p>IF A/A</p>
<p>ADD</p></td>
</tr>
</tbody>
</table>

^1^ Spanish American War period entitlement provided by PL 92-328,
effective 8-1-72.

^2^ Mexican border period entitlement provided by PL 91-588, effective
1-1-71.

I(Hist)-2

July 22, 1977 DEATH PENSION (38 U.S.C. 542) M21-1

MEXICAN BORDER PERIOD[^3], WWI, WWII, Change 174

KOREAN CONFLICT AND VIETNAM ERA Appendix B

Entitlement Codes (Historical)

18, 28, 38, 68 and 78 CHILDREN ONLY - NO WIDOW/ER

+------+-----------------------+--------------------------------+-----+
| IN   | PL 86-211             | PL 91-588                      |     |
| COME |                       |                                |     |
|      | 7-1-60                | 1-1-71                         |     |
| L    |                       |                                |     |
| IMIT | \$1,800               | \$2,000                        |     |
|      |                       |                                |     |
| (U   |                       |                                |     |
| NEAR |                       |                                |     |
| NED) |                       |                                |     |
+------+-----------------------+--------------------------------+-----+
| T    | PL 86-211 \| PL       | PL 90-77 \| PL 92-198 \| PL    | TO  |
| OTAL | 88-664                | 93-177                         | TAL |
|      |                       |                                |     |
| DEP. | [7-1-60]{             | [1-10-67 \|                    | D   |
|      | .underline}\_\_\_\_\_ | 1-1-72]{.underline}\_\_\_ [\|  | EP. |
| CODE | [\|                   | 1-1-74\_\_\_\_\_]{.underline}  |     |
|      | 1-1-65]{.u            |                                | C   |
|      | nderline}\_\_\_\_\_\_ | Each \| Each \| Each           | ODE |
|      |                       |                                |     |
|      | Each \| Each          | Total Child \| Total Child \|  |     |
|      |                       | Total Child                    |     |
|      | Total Child \| Total  |                                |     |
|      | Child                 |                                |     |
+------+-----------------------+--------------------------------+-----+
| 1C   | \$ 35 \$35.00 \| \$   | \$ 40 \$40.00 \| \$ 42 \$42.00 | 1C  |
| 81   | 38 \$38.00            | \| \$44 \$44.00                | 81  |
|      |                       |                                |     |
| 2C   | 50 25.00 \| 53 26.50  | 56 28.00 \| 59 29.50 \| 62     | 2C  |
| 82   |                       | 31.00                          | 82  |
|      | 65 21.66 \| 68 22.66  |                                |     |
| 3C   |                       | 72 24.00 \| 76 25.33 \| 80     | 3C  |
| 83   |                       | 26.66                          | 83  |
+------+-----------------------+--------------------------------+-----+
| 4C   | 80 20.00 \| 83 20.75  | 88 22.00 \| 93 23.25 \| 98     | 4C  |
| 84   |                       | 24.50                          | 84  |
|      | 95 19.00 \| 98 19.60  |                                |     |
| 5C   |                       | 104 20.80 \| 110 22.00 \| 116  | 5C  |
| 85   | 110 18.33 \| 113      | 23.20                          | 85  |
|      | 18.83                 |                                |     |
| 6C   |                       | 120 20.00 \| 127 21.16 \| 134  | 6C  |
| 86   |                       | 22.33                          | 86  |
+------+-----------------------+--------------------------------+-----+
| 7C   | 125 17.85 \| 128      | 136 19.42 \| 144 20.57 \| 152  | 7C  |
| 87   | 18.28                 | 21.71                          | 87  |
|      |                       |                                |     |
| 8C   | 140 17.50 \| 143      | 152 19.00 \| 161 20.12 \| 170  | 8C  |
| 88   | 17.87                 | 21.25                          | 88  |
|      |                       |                                |     |
| 9C   | 155 17.22 \| 158      | 168 18.66 \| 178 19.77 \| 188  | 9C  |
| 89   | 17.55                 | 20.88                          | 89  |
+------+-----------------------+--------------------------------+-----+
| EACH | 15 15                 | 16 17 18                       | E   |
|      |                       |                                | ACH |
| A    |                       |                                |     |
| DD'L |                       |                                | AD  |
|      |                       |                                | D'L |
| C    |                       |                                |     |
| HILD |                       |                                | CH  |
|      |                       |                                | ILD |
+------+-----------------------+--------------------------------+-----+

+-------+-----------------+-----------------+-----------------+-------+
| I     | PL 93-527       | PL 94-169       | PL 94-432       |       |
| NCOME |                 |                 |                 |       |
|       | 1-1-75          | 1-1-76          | 1-1-77          |       |
| LIMIT |                 |                 |                 |       |
|       | \$2,400         | \$2,700         | \$2,890         |       |
| (UNEA |                 |                 |                 |       |
| RNED) |                 |                 |                 |       |
+-------+-----------------+-----------------+-----------------+-------+
| TOTAL | PL 93-527       | PL 94-169       | PL 94-432       | TOTAL |
|       |                 |                 |                 |       |
| DEP.  | [               | [1-1-76]{.unde  | [1-1-77]{.un    | DEP.  |
|       | 1-1-75]{.underl | rline}\_\_\_\_\ | derline}\_\_\_\ |       |
| CODE  | ine}\_\_\_\_\_\ | _\_\_\_\_\_\_\_ | _\_\_\_\_\_\_\_ | CODE  |
|       | _\_\_\_\_\_\_\_ |                 |                 |       |
|       |                 | Each            | Each            |       |
|       | Each            |                 |                 |       |
|       |                 | Total Child     | Total Child     |       |
|       | Total Child     |                 |                 |       |
+-------+-----------------+-----------------+-----------------+-------+
| 1C 81 | \$ 49 \$49.00   | \$ 53 \$53.00   | \$ 57 \$57.00   | 1C 81 |
|       |                 |                 |                 |       |
| 2C 82 | 69 34.50        | 75 37.50        | 81 40.50        | 2C 82 |
|       |                 |                 |                 |       |
| 3C 83 | 89 29.66        | 97 32.33        | 105 35.00       | 3C 83 |
+-------+-----------------+-----------------+-----------------+-------+
| 4C 84 | 109 27.25       | 119 29.75       | 129 32.25       | 4C 84 |
|       |                 |                 |                 |       |
| 5C 85 | 129 25.80       | 141 28.20       | 153 30.60       | 5C 85 |
|       |                 |                 |                 |       |
| 6C 86 | 149 24.83       | 163 27.16       | 177 29.50       | 6C 86 |
+-------+-----------------+-----------------+-----------------+-------+
| 7C 87 | 169 24.14       | 185 26.42       | 201 28.71       | 7C 87 |
|       |                 |                 |                 |       |
| 8C 88 | 189 23.62       | 207 25.87       | 225 28.12       | 8C 88 |
|       |                 |                 |                 |       |
| 9C 89 | 209 23.22       | 229 25.44       | 249 27.66       | 9C 89 |
+-------+-----------------+-----------------+-----------------+-------+
| EACH  | 20              | 22              | 24              | EACH  |
|       |                 |                 |                 |       |
| ADD'L |                 |                 |                 | ADD'L |
|       |                 |                 |                 |       |
| CHILD |                 |                 |                 | CHILD |
+-------+-----------------+-----------------+-----------------+-------+

Mexican Border Period Entitlement provided by PL 91-588, effective
1-1-71.I(Hist)-3

[^1]: ^1^

[^2]: ^2^

[^3]: