Page 63 TITLE 31—MONEY AND FINANCE § 775

(2) .75 percent of the average pay computed

under clause (1) of this subsection times the

number of years of other allowable service.

(e) A surviving spouse’s annuity may not be

more than 50 percent nor less than 25 percent of

the average annual pay computed under subsection (d)(1) of this section. If a Comptroller

General does not make the deposit under section

773(b) of this title, a surviving spouse’s annuity

shall be credited with the service during which

a deposit was not made, unless the spouse elects

not to have the service credited. However, the

annuity shall be reduced by 10 percent of the

amount of the unpaid deposit, computed on the

date the Comptroller General or retired Comptroller General dies.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 904; Pub.

L. 100–426, title II, §205, Sept. 9, 1988, 102 Stat.

1600.)

HISTORICAL AND REVISION NOTES

Revised

Section Source (U.S. Code) Source (Statutes at Large)

774(a) ...... 31:43b(o). June 10, 1921, ch. 18, 42 Stat.

20, §319(d), (o); added July

13, 1959, Pub. L. 86–87, 73

Stat. 197, 200.

774(b), (c) 31:43b(e). June 10, 1921, ch. 18, 42 Stat.

20, §319(e), (n); added July

13, 1959, Pub. L. 86–87, 73

Stat. 197, 200; Oct. 25, 1978,

Pub. L. 95–512, §2(2)–(4), 92

Stat. 1799.

774(d) ...... 31:43b(n)(less words

after last

comma).

774(e) ...... 31:43b(d).

31:43b(n)(words

after last

comma).

In subsection (a)(1), the words ‘‘in an armed force’’

are substituted for ‘‘in the Army, Navy, Air Force, Marine Corps, or Coast Guard’’ for consistency with title

10. The word ‘‘only’’ is omitted as surplus. The word

‘‘Government’’ is added for consistency. The word

‘‘computing’’ is added for clarity. The word ‘‘annuity’’

is substituted for ‘‘retirement or retired pay’’ for consistency in the revised title and with other titles of the

United States Code. The words ‘‘under any other provision of law’’ are omitted as surplus.

Subsection (a)(3) is substituted for 31:43b(o)(1st sentence) for consistency in the revised title and with

other titles of the Code.

In subsection (b), before clause (1), the words ‘‘A survivor annuity shall be paid under this subchapter

when’’ are added for clarity. The words ‘‘or retired

Comptroller General’’ are omitted as executed. In

clause (1), the words ‘‘made an election under section

733 of this title’’ are substituted for ‘‘has elected to

bring himself within the purview of this section’’ for

clarity. In clause (2), the word ‘‘annuity’’ is substituted

for ‘‘retirement pay’’ for consistency in the revised

title and with other titles of the Code. In clause (4), the

words ‘‘salary’’ and ‘‘actually’’ are omitted as surplus.

In subsection (c)(1), the words ‘‘only by a spouse’’ are

substituted for ‘‘by a widow but not by a dependent

child’’ to eliminate unnecessary words.

In subsection (c)(2), before subclause (A), the words

‘‘or children’’ and ‘‘in an amount’’ are omitted as surplus.

In subsection (c)(3), before subclause (A), the words

‘‘only by a dependent child’’ are substituted for ‘‘no

surviving widow but leaves a surviving dependent child

or children’’ to eliminate unnecessary words. In subclause (A), the words ‘‘the amount of’’ are omitted as

surplus. The words ‘‘a surviving spouse’’ are substituted for ‘‘such widow . . . had she survived’’ to

eliminate unnecessary words.

In subsection (d), before clause (1), the words ‘‘of a

Comptroller General or retired Comptroller General

who has elected to bring himself within the purview of

this section’’ are omitted as surplus. In clauses (1) and

(2), the word ‘‘pay’’ is substituted for ‘‘salary’’ for consistency in the revised title and with other titles of the

Code. In clause (1), before subclause (A), the words ‘‘by

him for service . . . service in which his’’ are omitted

as surplus. In subclause (A)(i), the words ‘‘member of

Congress’’ are substituted for ‘‘Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States’’ for consistency and to

eliminate unnecessary words. The words ‘‘his years of

service as’’ and ‘‘of the United States’’ are omitted as

surplus.

In subsection (e), the words ‘‘and shall be further reduced in accordance with subsection (d) of this section

if applicable’’ are omitted because of the restatement.

The words ‘‘or a retired Comptroller General’’ are omitted as executed. The words ‘‘during which a deposit was

not made’’ are substituted for ‘‘rendered’’ for clarity.

The word ‘‘unpaid’’ is added for clarity.

AMENDMENTS

1988—Subsec. (b)(3), (4). Pub. L. 100–426, §205(1), substituted ‘‘18 months’’ for ‘‘5 years’’.

Subsec. (c)(2), (3). Pub. L. 100–426, §205(2), amended

pars. (2) and (3) generally. Prior to amendment, pars.

(2) and (3) read as follows:

‘‘(2) by a spouse and a dependent child, the surviving

spouse shall receive an immediate annuity under subsection (d) of this section and each dependent child

shall receive an immediate annuity equal to the smaller of—

‘‘(A) $1,548; or

‘‘(B) $4,644 divided by the number of dependent children; or

‘‘(3) only by a dependent child, each dependent child

shall receive an immediate annuity equal to the smaller of—

‘‘(A) the annuity a surviving spouse would be entitled to receive under clause (2) of this subsection divided by the number of dependent children;

‘‘(B) $1,860; or

‘‘(C) $5,580 divided by the number of dependent children.’’

Subsec. (d)(1). Pub. L. 100–426, §205(3), substituted ‘‘1.5

percent’’ for ‘‘1.25 percent’’ in introductory provisions.

Subsec. (e). Pub. L. 100–426, §205(4), substituted ‘‘more

than 50 percent nor less than 25 percent’’ for ‘‘more

than 40 percent’’.

EFFECTIVE DATE OF 1988 AMENDMENT

Amendment by Pub. L. 100–426 effective after end of

60-day period beginning Sept. 9, 1988, with certain exceptions, see section 208 of Pub. L. 100–426, set out as a

note under section 772 of this title.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 773, 775, 776, 777,

778 of this title.

§ 775. Refunds

(a) A Comptroller General separated from office before becoming entitled to receive an annuity under section 772 of this title is entitled to

a lump-sum refund of the amount deducted from

pay or deposited as a contribution under section

772, plus 3 percent interest on the amount compounded every December 31.

(b) A Comptroller General making an election

under section 773 of this title who is separated

from office before becoming entitled to an annuity under section 772 of this title is entitled to

a lump-sum refund of the amount deducted

under section 773 of this title, plus 4 percent interest before January 1, 1948, and 3 percent interest after December 31, 1947, compounded

every December 31 until the separation date.
§ 776 TITLE 31—MONEY AND FINANCE Page 64

(c) A lump-sum refund of the amounts deducted under sections 772 and 773 of this title,

plus interest of 4 percent before January 1, 1948,

and 3 percent after December 31, 1947, compounded every December 31 until the date of

death, shall be paid under subsection (d) of this

section if—

(1) a Comptroller General dies in office before completing 5 years of civilian service

under section 774 of this title or after completing 5 years of civilian service but without a

survivor entitled to an annuity under section

774(b) and (c) of this title; or

(2) if a retired Comptroller General dies

without a survivor entitled to an annuity

under section 774(b) and (c) of this title.

(d) If a Comptroller General or retired Comptroller General dies before a refund is made

under this section, the refund shall be paid in

the following order of precedence:

(1) to a beneficiary the Comptroller General

or retired Comptroller General designated in

writing if the designation was received by the

General Accounting Office before the death of

the Comptroller General or retired Comptroller General.

(2) to a surviving spouse.

(3) to the children and to a descendant of a

deceased child by representation.

(4) to the parents equally or, if only one surviving parent, to that survivor.

(5) to the executor or administrator of the

estate of the Comptroller General or retired

Comptroller General.

(6) to the next of kin that the General Counsel of the General Accounting Office decides is

entitled to the refund under the laws of the

domicile of the Comptroller General or retired

Comptroller General at the time of death.

(e) The General Counsel is not subject to section 771(1) and (2) of this title when making a decision about a surviving spouse or child under

subsection (c) or (d) of this section.

(f) If the annuities of all individuals entitled

to survivor annuities under this subchapter end

before the amount of annuities paid equals the

amount deducted under sections 772 and 773 of

this title, plus interest of 4 percent before January 1, 1948, and 3 percent after December 31, 1947,

compounded every December 31 until the date of

death, the remainder shall be paid under subsection (d) of this section.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 905.)

HISTORICAL AND REVISION NOTES

Revised

Section Source (U.S. Code) Source (Statutes at Large)

775(a) ...... 31:43(last par. 1st

sentence).

June 10, 1921, ch. 18, 42 Stat.

20, §303(last par.); added

Oct. 25, 1978, Pub. L. 95–512,

§4(c), 92 Stat. 1801.

775(b) ...... 31:43b(i). June 10, 1921, ch. 18, 42 Stat.

20, §319(i), (j)(less last 13

words before colon), (k);

added July 13, 1959, Pub. L.

86–87, 73 Stat. 198.

775(c)–(e) 31:43(last par. last

sentence).

31:43b(j)(less last 13

words before

colon).

775(f) ....... 31:43b(k).

In subsections (a) and (b), the word ‘‘total’’ is omitted

as surplus.

In subsection (a), the word ‘‘pay’’ is substituted for

‘‘salary’’ for consistency in the revised title and with

other titles of the United States Code. The words ‘‘by

him’’ and ‘‘to his annuity’’ are omitted as surplus.

In subsection (b), the words ‘‘who has elected to bring

himself within the purview of’’ are omitted as surplus.

The word ‘‘annuity’’ is substituted for ‘‘retirement

pay’’ for consistency in the revised title and with other

titles of the Code.

In subsection (c), before clause (1), the words ‘‘A

lump-sum refund of the amounts deducted under sections 772 and 773 of this title’’ are substituted for ‘‘total

amount deducted from his salary and retirement pay’’

for clarity. The words ‘‘under subsection (d) of this section’’ are added because of the restatement. The words

‘‘to the person or persons surviving at the date title to

payment arises’’ are omitted as surplus.

In subsection (d), the words before clause (1) are included for clarity. In clauses (2)–(4) and (6), the words

‘‘of such Comptroller General or retired Comptroller

General’’ are omitted as surplus. In clause (5), the

words ‘‘duly appointed’’ are omitted as surplus.

In subsection (e), the words ‘‘of a Comptroller General or retired Comptroller General’’ are omitted as

surplus. The words ‘‘is not subject to’’ are substituted

for ‘‘shall be made . . . without regard to the definitions of these terms in’’ to eliminate unnecessary

words.

In subsection (f), the word ‘‘individuals’’ is substituted for ‘‘persons’’ for consistency. The word ‘‘aggregate’’ is omitted as surplus. The words ‘‘under sections 772 and 773 of this title’’ are substituted for ‘‘total

. . . from the salary and retirement pay of a Comptroller General or retired Comptroller General’’ for clarity

and consistency. The word ‘‘under’’ is substituted for

‘‘in the order of precedence prescribed in’’ to eliminate

unnecessary words.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 735, 776, 778 of

this title.

§ 776. Payment of survivor benefits

(a) An annuity under section 774 of this title

accrues monthly and is paid monthly on the

first business day of the month after the month

in which an annuity accrues.

(b)(1) A surviving spouse’s annuity ends when

the spouse remarries before age 55 or dies.

(2) A dependent child’s annuity ends when the

child becomes 18 years of age (unless the child is

then a student as described in section 771(1)(C)

of this title), marries, or dies, whichever is earliest. However, if a child is not self-supporting because of a physical or mental disability, an annuity ends when the child recovers, marries, or

dies.

(3) If a surviving spouse dies and a dependent

child survives, the child’s annuity is recomputed

under section 774(c)(3) of this title.

(4) When a dependent child’s annuity ends, the

annuity of another dependent child is recomputed as if the child whose annuity has ended

did not survive a Comptroller General or retired

Comptroller General.

(c) An accrued annuity unpaid when the annuity of a survivor ends—

(1) for a reason except death, shall be paid to

the survivor; and

(2) when a survivor dies, shall be paid in the

following order of precedence:

(A) to the executor or administrator of the

estate of the individual.

(B) if there is no executor or administrator, then after 30 days after the date of