FEDERAL PENSIONS

Judicial Survivors’

Annuities System

Costs

United States General Accounting Office

GAO Report to Congressional Committees

May 2000

GAO/GGD-00-125

United States General Accounting Office General Government Division

Washington, D.C. 20548

Page 1 GAO/GGD-00-125 Judicial Survivors' Annuities System Costs

B-284663

May 25, 2000

The Honorable Orrin G. Hatch

Chairman

The Honorable Patrick J. Leahy

Ranking Minority Member

Committee on the Judiciary

United States Senate

The Honorable Henry J. Hyde

Chairman

The Honorable John Conyers, Jr.

Ranking Minority Member

Committee on the Judiciary

House of Representatives

This report was prepared in response to the requirements of the Federal

Courts Administration Act of 1992 (P.L. 102-572)1

 specifying that we review

certain aspects of the Judicial Survivors’ Annuities System (JSAS), which

is one of several survivor benefit plans applicable to particular groups of

federal employees. JSAS provides annuities to the surviving spouses and

dependent children of deceased federal judges and other judicial officials

who participate in JSAS.

The 1992 Act enhanced the benefits available from JSAS and reduced the

amounts that participating judges and other judicial officials were required

to contribute toward the plan’s costs. The act requires us to review JSAS’

costs every 3 years and to determine whether the participants’

contributions covered one-half of the costs. If the contributions are less

than one-half of these costs, we are to determine what adjustments would

be needed to achieve the 50-percent figure. We issued our first such review

in June 1997.2

 1

H. Rep. 102-1006, 102d Congress.

2

Federal Pensions: Judicial Survivors’ Annuities System Costs and Benefit Levels (GAO/GGD-97-87,

June 27, 1997).
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To respond to this requirement, we reviewed JSAS’ 1996 to 1998 annual

reports submitted by the Administrative Office of the U.S. Courts (AOUSC)

to Congress and the Comptroller General.3

 Such reports were required by

Public Law 95-595 and contain financial and actuarial information that is

indicative of JSAS’ cost and financial status. The costs we examined were

“normal costs.” Normal cost is a term used to describe the annual cost of

funding a pension or survivor plan, expressed as a percentage of payroll.

The participating judges did not pay one-half of the JSAS normal cost

during fiscal years 1996 through 1998; they paid on average about 40

percent over the 3-year period. However, the participating judges’

contributions represented an increasing share of normal costs over the

period, starting at about 36 percent in fiscal year 1996 and growing to

about 45 percent in fiscal year 1998. On the basis of information contained

in JSAS’ 1998 actuarial report, to cover one-half of the future costs, we

determined that the judges’ contribution would need to increase 0.3

percentage points above the 2.2 percent of salary currently paid by active

and senior judges and the 3.5 percent of annuities paid by retired judges.

However, increasing required contributions could affect the judges’ rate of

participation, and increasing participation was one of the major reasons

for enhancing JSAS’ benefits and reducing the judges’ contributions in

1992.

AOUSC provided technical comments to this report.

Most federal civilian employees are covered by the Civil Service

Retirement System (CSRS) or the Federal Employees’ Retirement System

(FERS). Both of these retirement plans include survivor benefit provisions.

Three separate retirement plans apply to various groups of judges in the

federal judiciary, with JSAS being available to participants in all three

retirement plans to provide annuities to their surviving spouses and

children. AOUSC administers these three plans.

The Judicial Retirement System automatically covers U.S. Supreme Court

Justices, federal circuit and district court judges, and territorial district

court judges and is available, at their option, to the Administrative

Assistant to the Chief Justice, the Director of AOUSC, and the Director of

the Federal Judicial Center. The Judicial Officers’ Retirement Fund is

available to bankruptcy and full-time magistrate judges, and the Court of

 3

This annual reporting requirement was repealed by the Federal Reports Elimination Act of 1998

(P.L. 105-362) for reports requiring submission to Congress after December 21, 1999. However, officials

from AOUSC indicated that they plan to continue to produce this report.

Results in Brief

Background
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Federal Claims Judges’ Retirement System is available to the Court of

Federal Claims judges. Also, except for judges who are automatically

covered under the Judicial Retirement System, judges and judicial officials

may opt to participate in CSRS or FERS or elect to participate in the

Judicial Retirement System for Bankruptcy Judges, Magistrate Judges, or

Court of Federal Claims Judges.4

Judges who retire under any of the three judicial retirement plans

generally continue to receive the full salary amounts that were paid

immediately before retirement, assuming the judges met the age and

service requirements.5

 Retired territorial district court judges generally

receive the same cost-of-living adjustment (COLA) that CSRS retirees

receive, except that their annuities cannot exceed 95 percent of an active

district court judge’s salary. Court of Federal Claims judge retirees

continue to receive the same salary payable to active Court of Federal

Claims judges.

Those in the Judicial Retirement System and the Court of Federal Claims

Judges’ Retirement System are eligible to retire when the number of years

of service and the judge’s age total at least 80, with a minimum retirement

age of 65, and service ranging from 10 to 15 years. Those in the Judicial

Officers’ Retirement Fund are eligible to retire at age 65 with at least 8

years but no more than 14 years of service. The judicial officers under the

Judicial Retirement System can retire with 80 percent of full salary at age

65 with 15 years of service. Participants in all three judicial retirement

plans are required to contribute to and receive Social Security benefits.

JSAS was created in 1956 to ensure financial security for the families of

federal judges. It provides benefits to eligible spouses and dependent

children of judges who elect coverage within 6 months of taking office or

within 6 months after getting married, if they were not married when they

took office. Active and senior judges currently contribute 2.2 percent of

their salaries, and retired judges contribute 3.5 percent of their annuities to

JSAS. Upon a judge’s death, the surviving spouse is to receive an annual

annuity that is equal to 1.5 percent of the judge’s average annual salary

 4

FERS is open and available to new federal employees. CSRS has been closed to new employees since

December 31, 1983.

5

There is a distinction between retired judges who resign their offices and those who retire to a status

designated as “senior.” Judges who retire by resignation are entitled for life to the salary of the office at

the time of resignation and may engage in private law practice. Judges who retire to senior status

receive the current salary of the office—that is, they receive salary increases that are approved for

active judges—and generally may perform reduced judicial duties. Senior judges may not engage in

private law practice.
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during the 3 highest consecutive paid years (known as the “high 3”) times

the judge’s years of creditable service. The annuity may not exceed 50

percent of the high 3 and is guaranteed to be no less than 25 percent.

Separately, an unmarried dependent child under age 18, or 22 if a full-time

student, receives a survivor annuity that is equal to 10 percent of the

judge’s high 3. COLAs are paid to surviving spouses and children on the

basis of annual increases in the Consumer Price Index (CPI). Spouses and

children are also eligible for Social Security survivor benefits. Appendix I

provides more details on these and other features of JSAS.

Since its inception in 1956, JSAS has changed several times. Because of

concern that too few judges were participating in the plan (74 percent of

federal judges participated in 1985, which was down from 90 percent in

1976), Congress made broad reforms effective in 1986 with the Judicial

Improvements Act of 1985 (P.L. 99-336).6

 The 1985 Act (1) increased the

annuity formula for surviving spouses from 1.25 percent to the current 1.5

percent of the high 3 for each year of creditable service and (2) changed

the provisions for surviving children’s benefits to relate benefit amounts to

judges’ high 3 rather than the specific dollar amounts provided by the

Judicial Survivors’ Annuities Reform Act of 1976 (P.L. 94-554). In

recognition of the significant benefit improvements that were made, the

1985 Act increased the amounts that judges were required to contribute

from 4.5 percent to 5 percent of their salaries and retirement annuities.

The 1985 Act also changed the requirements for government contributions

to the plan by specifying that the government would contribute whatever

amounts were necessary (up to a maximum of 9 percent of participating

judges’ salaries and annuities) to keep the plan fully funded. Under the

1976 Act, the government matched the judges’ contributions of 4.5 percent

of salaries and annuities. Despite the benefit improvements in the 1985

Act, the rate of participation in JSAS continued to decline. In 1991, the rate

of participation was about 40 percent overall and 25 percent for newly

appointed judges.

In response to concerns that required contributions of 5 percent may have

created a disincentive to participate, Congress enacted the 1992 Act. Under

the act, participants’ contribution requirements were reduced to 2.2

percent of salary for active and senior judges and to 3.5 percent of

annuities for retired judges. For those already enrolled in JSAS, the new

rates were further reduced by 0.5 percentage points for every month, not

to exceed 18 months, during which they had contributed 5 percent. In

 

6

H. Rep. 99-423, 99th Congress.
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other words, the rate for an active judge could be reduced to 1.7 percent

and 3 percent for a retired judge for up to 18 months. Another significant

change was an increase in benefits for survivors of retired judges. This

increase was accomplished by including years spent in retirement in the

calculation of creditable service and the high 3 salary averages.7

The 1992 Act also allowed the judges to stop contributing to the plan upon

divorce or the spouse’s death and granted benefits to survivors of any

judge who died in the interim between leaving federal service and the

commencement of a deferred annuity.8

 As of September 30, 1998, there

were 1,284 active and senior judges, 136 retired judges, and 241 survivor

annuitants covered under JSAS. About 68 percent of all eligible judges

participated in the system in 1998, including 45 percent of all new judges

who began their service in 1998.9

One objective of the change in contribution requirements contained in the

1992 Act was to preclude the circumstances that had frequently occurred

under the 1985 Act, whereby the participating judges paid all of the plan’s

cost. In 3 of the 4 years before the 1992 Act, the government made no

contributions to JSAS because the active participants’ and retired judges’ 5

percent of salary and annuity contributions, respectively, were sufficient to

cover the costs for those years. In 1991, the cost of JSAS was estimated to

be 3.2 percent of salary and annuity. Proponents of lowering the

contribution rates contended that participants in CSRS, including Members

of Congress, were paying about one-half of the costs of their survivor

benefits, and Congress intended to make JSAS comparable to the cost of

participation by a Member of Congress.

To determine whether the contributions by the participating judges for the

3-year period ending in fiscal year 1998 accounted for 50 percent of the

JSAS’ costs, we first identified the costs for plan years 1996 to 1998. We

used the normal cost amounts determined by actuarial valuations of the

system for each of the 3 fiscal years. Normal cost is the term used to

describe the annual cost of a pension or survivor plan. It is expressed as a

percentage of payroll and represents the amount of money that should be

set aside during employees’ working years and that, with investment

 

7

Includes senior judges and judges who resign their offices.

8

A judge who is not entitled to receive an immediate retirement annuity upon leaving office, but is

eligible to receive a deferred annuity at a later date, may remain in JSAS by contributing 3.5 percent of

the deferred retirement annuity that he or she would be entitled to receive.

9

Participation has not changed significantly since our last review of JSAS—we reported that 67 percent

of eligible judges participated in the system in 1995.

Scope and

Methodology
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earnings, will be sufficient to cover future benefit payments. Normal cost

applies to future benefits being earned during current employment, not

payments to current annuitants. Therefore, if participating judges were to

pay one-half of the JSAS cost, they would pay one-half of the plan’s normal

cost.

Information on JSAS’ normal cost and other actuarial and financial matters

is contained in annual reports submitted by AOUSC to Congress and the

Comptroller General. Such reports, which were required by Public Law 95-

595 for all federal retirement plans, were due 210 days after the end of

each plan’s fiscal year. We discussed the contents of these reports with

officials from AOUSC but otherwise relied on the data presented in the

annual reports for the 3 fiscal years without independent verification.

We performed our review in Washington, D.C., between December 1999

and May 2000, in accordance with generally accepted government auditing

standards. We made a draft of this report available to the Director of

AOUSC for review and comment. AOUSC’s comments are reprinted in

appendix II.

For JSAS’ plan years 1996 through 1998 under the Federal Courts

Administration Act of 1992, the participating judges contributed, on

average, about 40 percent of the plan’s costs. Over the 3-year period, the

participating judges’ contributions represented a growing share of the

plan’s cost, increasing from about 36 percent in fiscal year 1996 to about 45

percent in fiscal year 1998. To cover one-half of JSAS’ costs, the

participating judges’ contribution would have to increase 0.3 percentage

points above the current rates. This could be achieved by distributing the

increase equally among those contributing 2.2 percent and 3.5 percent or

by adding the increase solely to those paying 2.2 percent, because virtually

all of the participants are active judges. However, increasing the judges’

contribution rates could adversely affect participation in the plan, which

would be contrary to one of the major reasons for the changes to JSAS in

1992 (i.e., increase participation in JSAS).

The cost of a retirement or survivor benefit plan is generally not measured

by annual expenditures. Such expenditures are not an indicator of the

overall long-term cost of a plan. JSAS is financed by judges’ contributions

and direct appropriations sufficient to fund all future benefits to current

participants. For the 3-year period ending September 30, 1998, the

participating judges paid $10.5 million into the fund, while the

government’s contributions totaled $21.7 million.

Judges Did Not

Contribute One-half of

JSAS’ Cost

Defining Cost for JSAS
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The more complete and acceptable calculation of a plan’s cost is the

projected outlays to retirees or survivors, considering the current

participants and allocating such cost on an annual basis. This annual cost

allocation is the normal cost. Normal cost, expressed as a percentage of

covered payroll, for JSAS represents the amount of money that should be

set aside during the judges’ working and retirement years and that, with

investment earnings, will be sufficient to cover future survivor benefit

payments.10 Normal cost calculations, prepared by an enrolled actuary,

require that many actuarial assumptions be made about the future,

including mortality rates, turnover rates, return on investments, salary

increases, and COLA increases over the life spans of current and future

participants.

There are many acceptable actuarial methods for calculating normal cost.11

JSAS uses the aggregate cost method. Regardless of which cost method is

chosen, the total long-term cost of the plan will be the same; however,

year-to-year costs may differ, depending on the cost method used. The

aggregate method ordinarily incurs higher annual cost in the early years

and lower costs in the later years, whereas the more commonly used entryage normal cost method (used in CSRS and FERS) results in a level annual

cost over the ensuing years.

On the basis of data from plan years 1996, 1997, and 1998 under the 1992

Act, the participating judges contributed, on average, about 40 percent of

JSAS’ normal cost; the government’s share amounted, on average, to about

60 percent. Table 1 shows the judges’ and government’s contribution rates

and share of JSAS’ normal cost (using the aggregate cost method), for the

period covered in our study.

 

10The Public Law 95-595 report for plan year ending September 30, 1998, recognizes that the financial

condition of JSAS may be affected by the final outcome of Williams v. United States (48 F.Supp.2d 52),

which is a class action related to the denial of past annual cost-of-living salary adjustments that has

been appealed. AOUSC has not requested that its actuary estimate the potential impact; however, they

have determined that additional amounts due the Fund, resulting from a final decision on the case,

would be paid out of the judgment fund created by 31 U.S.C. 1304.

11Acceptable actuarial cost methods for preparing the annual reports required under Public Law 95-595

include the accrued benefit (unit credit), entry-age normal, individual level premium, aggregate,

attained-age normal, and frozen initial liability. AOUSC selected the aggregate cost method for JSAS in

1982.

JSAS Costs for Fiscal Years

1996-98
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JSAS normal cost rates and shares, by fiscal year

 1996 1997 1998 1996-98

Source of contributions Ratea

SharebRateaSharebRateaSharebShareb

Judges 2.26% 36.1% 2.27% 39.3% 2.27% 44.8% 39.8%

Government 4.0 63.9 3.5 60.7 2.8 55.2 60.2

Total 6.26% 100.0% 5.77% 100.0% 5.07% 100.0% 100.0%

a

Normal cost expressed as a percentage of payroll.

b

Percentage of total normal cost.

Source: JSAS actuarial reports, 1996-98.

The judges’ and the government’s contribution rates for each of the 3

years, shown in table 1, were based on the actuarial valuation that

occurred at the end of the prior year. For example, the judges’ contribution

of 2.27 percent and the government’s contribution of 2.8 percent in fiscal

year 1998 were based on the September 30, 1997, valuation contained in

the fiscal year 1998 actuarial report.

Although outside the scope of our study, the fiscal year 1999 normal cost is

estimated at 3.86 percent, a drop of 1.21 percentage points from fiscal year

1998. If this downward trend in aggregate normal costs continues, the

judges’ contributions will continue to approach 50 percent of normal costs

without additional contributions. However, aggregate normal costs could

also rise in the future, depending on what economic and demographic

assumptions are used.

On the basis of the information contained in JSAS’ 1998 actuarial report as

of September 30, 1998, we determined that the participating judges’ future

contributions would have to increase a total of 0.3 percentage points above

the current 2.2 percent of salary for active and senior judges and 3.5

percent of annuity for retired judges to cover one-half of JSAS’ costs. If the

increase were distributed equally among the judges, those contributing 2.2

percent would have to increase to 2.5 percent; and those contributing 3.5

percent would have to increase to 3.8 percent.

Because of the relatively small number of judges contributing 3.5 percent

(136 compared to 1,284 of those contributing 2.2 percent as of Sept. 30,

1998), the entire increase could be added solely to those contributing 2.2

percent.

Table 1: Share of JSAS’ Normal Cost Borne by Participating Judges and Government, Fiscal Years 1996-98

Adjustment That Would Be

Needed in Judges’

Contribution Rates
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A potential impact associated with increasing the contribution rates could

be a decline in the participation rate for JSAS. The desire to increase

participation was a major reason for the changes made to JSAS over the

years. This potential impact appears to be less likely as compared with our

findings from 3 years ago, when we reported that an increase of 0.9

percentage points would have been needed to achieve the 50-percent

contribution goal. The participation rate has increased from 38 percent

before the 1992 Act was enacted to 68 percent as of September 30, 1998.

Increasing the contribution rates now, along with the potential for

changing them every 3 years, could have an impact on the judges’ decision

to participate in JSAS.12 Currently, the only way that participation for an

active or retired judge may be revoked is upon the dissolution of the

marriage, and there are no contribution refunds until the judges’ death, if

there are no survivors.

We requested comments on a draft of this report from the Director of

AOUSC or his designee. In a letter dated May 5, 2000, the Associate

Director of AOUSC stated that the agency was making no comments on

the report other than some technical comments provided separately. We

clarified the report where necessary to reflect those comments. The

agency’s letter is reproduced in appendix II.

We are sending copies of this report to AOUSC. Copies will also be made

available to others upon request.

Key contributors to this report are listed in appendix III. If you or your

staff have any questions about this report, please call me or Jennifer Cruise

on (202) 512-8676.

Mike Brostek

Associate Director, Federal Management

 and Workforce Issues

 12Because 28 U.S.C section 376 (b) governs participant contribution rates, AOUSC has no authority to

modify the contribution rate of participants—new legislation would be required. No such legislation

has been enacted since our last review of JSAS costs issued in 1997.

Potential Drawback to

Increasing Judges’

Contribution Rates

Agency Comments
Page 10 GAO/GGD-00-125 Judicial Survivors’ Annuities System Costs

Contents

1 Letter

12

Contribution Rates 12

Eligibility Requirements for Survivor Benefit Coverage 12

Participation Election 12

Revocation or Withdrawal of Participation 13

Survivor Benefit Formula 13

Reduction of Annuity for Unpaid Contributions for Prior

Service

13

Children’s Benefits 14

Cost-of-Living Adjustments 14

Social Security Eligibility and Benefits 14

Appendix I

Features of the

Judicial Survivors’

Annuities System

Appendix II 15

Comments From the

Administrative Office

of the U.S. Courts

16

GAO Contacts 16

Acknowledgments 16

Appendix III

GAO Contacts and

Staff

Acknowledgments

Table 1: Share of JSAS’ Normal Cost Borne by

Participating Judges and Government, Fiscal Years

1996-98

Tables 8

Abbreviations

AOUSC Administrative Office of the United States Courts

COLA cost-of-living adjustment

CPI Consumer Price Index

CSRS Civil Service Retirement System

FERS Federal Employees' Retirement System

JSAS Judicial Survivors Annuities System
Page 11 GAO/GGD-00-125 Judicial Survivors’ Annuities System Costs
Appendix I

Features of the Judicial Survivors’ Annuities

System

Page 12 GAO/GGD-00-125 Judicial Survivors' Annuities System Costs

Employee/Retiree contribution rate. Active and “senior status” judges and

other judicial officials contribute 2.2 percent of salary and retired judges

and judicial officials contribute 3.5 percent of their retirement annuities to

participate in the Judicial Survivors’ Annuities System (JSAS). Prior

creditable service may be credited to JSAS if deposits equal to 3.5 percent

of salary earned during the earlier service plus 3-percent interest are paid.

No deposits are required for previous military service.

Government contribution rate. The government’s share of contribution is

the amount required to reduce the unfunded liability to zero, not to exceed

9 percent of salary or retirement annuity.

Years of service. A judicial official must have at least 18 months of judicial

service and contributions to JSAS before becoming vested in the plan.

Marriage duration. A surviving spouse must have been married to the

judicial official at least 1 year before the official’s death or be a parent of a

child of the marriage. A former spouse must have been married to the

judicial official at least 9 months.

Commencement/Termination of benefits. Benefits commence on the date

of the judicial official’s death. If a surviving or former spouse remarries

before age 55, benefits for that spouse are terminated.

The election must be made within 6 months of taking office or getting

married.

Former spouse. The judicial official’s election must be in effect at the time

of divorce. An election to provide a survivor annuity must be made at the

time of retirement or, if later, within 2 years after the marriage was

dissolved.

Insurable interest.1

 Not applicable.

Deferred retirement. The judicial official must file a written notification,

within 90 days before leaving office, of the intent to remain under JSAS

and contribute 3.5 percent of the deferred retirement annuity amount.

 

1

An insurable interest beneficiary is one who can reasonably expect to receive financial benefit from

the continued life of the retiree.

Contribution Rates

Eligibility

Requirements for

Survivor Benefit

Coverage

Participation Election
Appendix I

Features of the Judicial Survivors’ Annuities System

Page 13 GAO/GGD-00-125 Judicial Survivors' Annuities System Costs

Participation may be revoked upon the dissolution of the marriage either

through divorce or death of spouse. Payroll contributions cease, but

previous contributions remain in the JSAS Fund. If there is no eligible

surviving spouse or child upon the death of the judicial official, the

contributions plus 3-percent interest are paid to the judicial official’s

designated beneficiaries, or if there is not a designated beneficiary, by the

statutory order of precedence.

If a judge resigns from office without entitlement to an annuity, the

contributions, plus 3-percent interest, minus those paid at 2.2 percent of

salary may be paid to the judge.

After retirement. The annual spousal annuity is 1.5 percent of average

salary for (1) each year of creditable judicial service (including years in

retirement) plus military service as long as it is not being used for retired

pay, years of service as a Member of Congress, and (2) up to 15 years of

combined congressional staff and executive branch service plus 0.75

percent of average salary for congressional staff and executive branch

service over 15 years.2

Before retirement. Same as after retirement.

Insurable interest. Not applicable.

Deferred retirement. Same as after retirement. Benefit formula includes

time between leaving office and starting spousal annuity.

Minimum/Maximum amount of benefit. Spousal annuity may not be greater

than 50 percent or less than 25 percent of average annual salary.

If no deposit is made for prior creditable service, the annuity of the

surviving spouse will either (1) include credit for such service, with the

annuity reduced by 10 percent of the outstanding deposit computed as of

the date of the judge’s death, or (2) not include credit for such service, but

be spared the 10-percent reduction, whichever results in a greater annuity.

In all cases, however, a surviving spouse is still entitled to the minimum

annuity of 25 percent of the judge’s average annual salary.

 

2

Average salary is the average annual salary and/or retirement annuity received during the 3 highest

consecutive paid years.

Revocation or

Withdrawal of

Participation

Survivor Benefit

Formula

Reduction of Annuity

for Unpaid

Contributions for Prior

Service
Appendix I

Features of the Judicial Survivors’ Annuities System

Page 14 GAO/GGD-00-125 Judicial Survivors' Annuities System Costs

Age of children. Surviving unmarried dependent children must be under

age 18 or age 22, if a full-time student, or incapable of self-support due to a

disability incurred before age 18 or age 22, if a student.

Benefit computation. If the judicial official is survived by a spouse, each

child’s annual annuity is the lesser of

• 10 percent of average salary or

• 20 percent of average salary divided by the number of children.

If the judicial official is not survived by a spouse, each child’s annual

annuity is the lesser of

• spousal annuity divided by the number of children,

• 20 percent of average salary, or

• 40 percent of average salary divided by the number of children.

Survivors’ annuities are adjusted annually through cost-of-living

adjustments that are based on the rate of inflation, as measured by the

Consumer Price Index (CPI). The adjustment measures the yearly change

in the third-quarter to third-quarter CPI for urban wage earners and clerical

workers.

A surviving spouse with children or children only are generally eligible for

Social Security benefits if the employee paid Social Security taxes and

worked at least 18 months in the 3 years preceding his or her death.

Benefits are paid to the surviving spouse at age 60 (age 50 if disabled) or at

any age if there are surviving children under age 16 or children who were

disabled before age 22. Benefits are also paid to unmarried children under

age 18 and up to age 19 if they are full-time students.

Former spouses, with the marriage lasting 10 years or more, are eligible for

benefits similar to those of surviving spouses as well as those former

spouses with children who are under age 16 or at any age if disabled

before age 22.

A surviving spouse or minor children may receive a one-time payment of

$255 and monthly benefits. The monthly benefit is a percentage of the

deceased employee’s or retiree’s basic Social Security benefit ranging from

75 to 100 percent for each beneficiary. The maximum amount that a family

may receive is generally equal to about 150 to 180 percent of the

employee’s or retiree’s benefit rate.

Children’s Benefits

Cost-of-Living

Adjustments

Social Security

Eligibility and Benefits
Appendix II

Comments From the Administrative Office of

the U.S. Courts

Page 15 GAO/GGD-00-125 Judicial Survivors' Annuities System Costs
Appendix III

GAO Contacts and Staff Acknowledgments

Page 16 GAO/GGD-00-125 Judicial Survivors' Annuities System Costs

Michael Brostek or Jennifer S. Cruise, (202) 512-8676

In addition to the individuals named above, Michael G. Valle, Alan N.

Belkin, Robert J. Heitzman, and Gregory H. Wilmoth made key

contributions to this report.

GAO Contacts

Acknowledgments
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Page 18 GAO/GGD-00-125 Judicial Survivors’ Annuities System Costs
Page 19 GAO/GGD-00-125 Judicial Survivors’ Annuities System Costs
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