§ 772 TITLE 31—MONEY AND FINANCE Page 60

child shows to the satisfaction of the General Counsel of the General Accounting Office that such child has a bona fide intention

of continuing in the same or a different

school during the school semester (or other

period into which the school year is divided)

immediately after the interim period.

(2) ‘‘surviving spouse’’ means a surviving

spouse of an individual who was a Comptroller

General or retired Comptroller General and

the spouse—

(A) was married to the individual for at

least 1 year immediately before the individual died; or

(B) has not remarried before age 55 and is

the parent of issue by the marriage.

(3) service as a Comptroller General equals

the number of years and complete months an

individual is Comptroller General.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 902; Pub.

L. 100–426, title II, §202, Sept. 9, 1988, 102 Stat.

1600.)

HISTORICAL AND REVISION NOTES

Revised

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

771(1), (2) 31:43b(g). June 10, 1921, ch. 18, 42 Stat.

20, §319(g), (p); added July

13, 1959, Pub. L. 86–87, 73

Stat. 198, 200.

771(3) ...... 31:43b(p).

In this subchapter, the words ‘‘surviving spouse’’,

‘‘spouse’’, ‘‘surviving spouse’s’’, and ‘‘parent’’ are substituted for ‘‘widow’’, ‘‘wife’’, ‘‘surviving widow’s’’, and

‘‘mother’’, respectively, because of 5:7202(c).

In clause (3), the words ‘‘or retired Comptroller General’’ are omitted as executed because a retired Comptroller General could elect survivor benefits and include retirement service only if the Comptroller General had retired by July 13, 1959. The word ‘‘total’’ is

omitted as surplus. The words ‘‘complete months’’ are

substituted for ‘‘twelfth parts thereof, excluding from

the aggregate the fractional part of a month, if any’’ to

eliminate unnecessary words. The words ‘‘an individual

is Comptroller General’’ are added for clarity.

AMENDMENTS

1988—Par. (1)(C). Pub. L. 100–426, §202(a), added subpar. (C).

Par. (2)(A). Pub. L. 100–426, §202(b)(1), substituted ‘‘1

year’’ for ‘‘2 years’’.

Par. (2)(B). Pub. L. 100–426, §202(b)(2), inserted ‘‘before

age 55’’ after ‘‘remarried’’.

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 775, 776 of this

title.

§ 772. Annuity of the Comptroller General

(a) Except as provided in subsection (c) of this

section, a Comptroller General serving a complete term as Comptroller General or who retires under section 703(e)(1) of this title is entitled to receive an annuity for life equal to the

pay the Comptroller General is receiving on

completion of the term or at the time of retirement. An annuity of a Comptroller General who

completes a term before becoming 65 years of

age is reduced by .25 percent for each complete

month the Comptroller General is under 65 years

of age.

(b) Except as provided in subsection (c) of this

section, a Comptroller General becoming permanently disabled shall be retired and is entitled

to receive an annuity for life equal to—

(1) the pay of the Comptroller General at the

time of retirement if the Comptroller General

served at least 10 years; or

(2) 50 percent of the pay if the Comptroller

General served less than 10 years.

(c) A Comptroller General who, when appointed, is or has been subject to subchapter III

of chapter 83 or chapter 84 of title 5 remains subject to such subchapter III or such chapter 84 (as

the case may be) unless the Comptroller General

elects in writing to receive an annuity under

this section. An election is irrevocable and must

be made within 10 years and 60 days after the

start of service as Comptroller General. A Comptroller General electing to receive an annuity

under this section is entitled to a refund of the

lump-sum credit to the account of the Comptroller General in the Civil Service Retirement and

Disability Fund.

(d) A Comptroller General (except a Comptroller General remaining subject to subchapter III

of chapter 83 of title 5) shall—

(1) deposit with the General Accounting Office for redeposit in the Treasury as miscellaneous receipts as a contribution to the

annuity—

(A) 3.5 percent of the pay received as

Comptroller General before deductions are

made under clause (2)(A) of this subsection

plus 3 percent interest compounded every

December 31 on the amount to be deposited,

if electing survivor benefits under this subchapter; or

(B) 8 percent of the pay received as Comptroller General before deductions are made

under clause (2)(B) of this subsection plus 3

percent interest compounded every December 31 on the amount to be deposited, if not

electing survivor benefits under this subchapter; and

(2) have—

(A) 3.5 percent of the pay received as

Comptroller General deducted as a contribution to the annuity if electing survivor benefits under this subchapter; or

(B) 8 percent of the pay received as Comptroller General deducted as a contribution to

the annuity if not electing survivor benefits

under this subchapter.

(e) A Comptroller General receiving benefits

under this section may not receive retirement

or disability benefits under another law of the

United States.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 902; Pub.

L. 100–426, title II, §203, Sept. 9, 1988, 102 Stat.

1600.)
Page 61 TITLE 31—MONEY AND FINANCE § 773

HISTORICAL AND REVISION NOTES

Revised

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

772(a) ...... 31:43(2d par. 1st sentence).June 10, 1921, ch. 18, 42 Stat.

20, §303(2d par. 1st, 2d, last

sentences); added July 28,

1953, ch. 256, 67 Stat. 229.

772(b) ...... 31:43(2d par. 2d sentence).

772(c) ...... 31:43(3d par. 1st, 2d

sentences, 3d sentence words before comma).

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

20, §303(3d par. 1st–3d sentences); added July 26, 1966,

Pub. L. 89–520, §1, 80 Stat.

329; Oct. 25, 1978, Pub. L.

95–512, §4(b)(1), 92 Stat. 1800.

772(d) ...... 31:43(2d par. 4th sentence, 3d par. last

sentence).

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

20, §303(2d par. 4th sentence,

3d par. last sentence); added

Oct. 25, 1978, Pub. L. 95–512,

§4(a), (b)(2), 92 Stat. 1800.

772(e) ...... 31:43(2d par. last

sentence, 3d par.

3d sentence words

after comma).

In subsections (a) and (b), the words ‘‘Except as provided in subsection (c) of this section’’ are added for

clarity. The words ‘‘is entitled to receive’’ are substituted for ‘‘shall receive’’ as being more precise and

for consistency with title 5.

In subsection (a), the words ‘‘under section 703(e)(1) of

this title’’ are added for clarity. The words ‘‘in his office’’ are omitted as surplus. The words ‘‘before becoming 65 years of age’’ are added for clarity. The words

‘‘at such completion’’ are omitted as surplus.

In subsection (b), before clause (1), the words ‘‘from

performing his duties’’ are omitted as surplus.

In subsections (c) and (d), the words ‘‘Comptroller

General’’ are substituted for ‘‘person appointed to the

Office of Comptroller General’’ and ‘‘person who is appointed to the Office of Comptroller General’’ to eliminate unnecessary words.

In subsection (c), the words ‘‘Notwithstanding the

preceding paragraph of this section’’ are omitted as

surplus. The words ‘‘after January 1, 1966’’ are omitted

as executed. The words ‘‘receive an annuity under this

section’’ are substituted for ‘‘and no deduction from his

salary shall be made under the preceding paragraph

. . . be subject to the provisions of the preceding paragraph of this section’’ for clarity and because of the restatement.

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

October 25, 1978’’ are omitted as executed. The words

‘‘(except a Comptroller General remaining subject to

subchapter III of chapter 83 of title 5)’’ are added for

clarity. In clauses (1) and (2), the word ‘‘pay’’ is substituted for ‘‘salary’’ for consistency in the revised

title and with other titles of the United States Code.

The words ‘‘a sum equal to’’ are omitted as surplus. In

clause (1), before subclause (A), the words ‘‘makes such

an election under this paragraph’’ are omitted as surplus. The word ‘‘redeposit’’ is substituted for ‘‘covering’’ for clarity. The words ‘‘the general fund of’’ and

‘‘authorized under the preceding paragraph’’ are omitted as surplus. In subclauses (A) and (B), the words ‘‘before deductions are made under clause (2)(A) of this

subsection’’ and ‘‘before deductions are made under

clause (2)(B) of this subsection’’ are substituted for

‘‘prior to the date current deductions begin from his

salary’’ for clarity. The words ‘‘per annum’’ are omitted as surplus. In clause (2), the words ‘‘authorized by

this paragraph’’ are omitted as surplus.

In subsection (e), the words ‘‘Comptroller General’’

are substituted for ‘‘person’’ for clarity.

AMENDMENTS

1988—Subsec. (a). Pub. L. 100–426, §203(1), substituted

‘‘retires under section 703(e)(1) of this title’’ for ‘‘is retired for age under section 703(e)(1) of this title after

serving at least 10 years’’.

Subsec. (c). Pub. L. 100–426, §203(2), substituted ‘‘subchapter III of chapter 83 or chapter 84 of title 5 remains

subject to such subchapter III or such chapter 84 (as the

case may be)’’ for ‘‘subchapter III of chapter 83 of title

5 remains subject to subchapter III’’.

EFFECTIVE DATE OF 1988 AMENDMENT

Section 208 of title II of Pub. L. 100–426 provided that:

‘‘The amendments made by this title [amending this

section and sections 703, 771, 773, 774, 776, and 777 of this

title] shall be effective after the end of the 60-day period beginning on the date of enactment of this Act

[Sept. 9, 1988], except that an individual who, as of such

date of enactment, is receiving an annuity under subchapter V of chapter 7 of title 31, United States Code,

as a retired Comptroller General (and the spouse and

any dependent children of such individual who may survive such individual) shall remain subject to the provisions of such subchapter, as in effect immediately before such date, if the retired Comptroller General

makes an election under this section. An election under

this section shall be ineffective unless it is made in

writing and received by the General Counsel of the

General Accounting Office before the end of the 60-day

period referred to in the preceding sentence.’’

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in sections 735, 773, 774, 775,

777 of this title.

§ 773. Election of survivor benefits

(a) To provide survivor benefits, a Comptroller

General may elect in writing to reduce the pay

and annuity of the Comptroller General. An

election shall be made within 6 months of taking office or, if an election is made under section

772(c) of this title, by the 60th day after making

an election under section 772(c).

(b) A Comptroller General electing to provide

survivor benefits shall—

(1) have 4.5 percent of the pay received as

Comptroller General and 5 percent of the annuity of the Comptroller General deducted;

and

(2) deposit with the General Accounting Office for redeposit in the Treasury as miscellaneous receipts—

(A) 4.5 percent of the pay and annuity received as Comptroller General before the deductions begin;

(B) 4.5 percent of basic pay received as a

member of Congress or for other civilian

service on which a surviving spouse’s annuity is computed under section 774(d) of this

title; and

(C) 4 percent interest before January 1,

1948, and 3 percent interest after December

31, 1947, compounded every December 31, on

amounts deposited.

(c) This subchapter does not prevent a surviving spouse or dependent child from receiving another annuity while receiving an annuity under

section 774 of this title. However, service used in

computing an annuity under section 774 may not

be used in computing the other annuity.

(d) The reduction in the Comptroller General’s

annuity under subsection (b)(1) for the purpose

of providing survivor benefits shall be terminated for each full month after the death of the

spouse.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 903; Pub.

L. 100–426, title II, §204, Sept. 9, 1988, 102 Stat.

1600.)