Military and Veterans' Benefits: Analysis of VA Compensation Levels for Survivors of Veterans and Servicemembers
Published: 2009-11-13T00:00:00

Fast Facts:

Highlights:
section_title: Why GAO Did This Study
paragraphs: The Dependency and Indemnity Compensation (DIC) program provides monthly payments to the survivors of those who died as a result of a service-connected disability or while on active duty in the military. In fiscal year 2008, the Department of Veterans Affairs (VA) paid over $4.7 billion to about 354,000 survivors, replacing a portion of income lost with the death of the veteran or servicemember. The Veterans' Benefits Improvement Act of 2008 directed the Government Accountability Office (GAO) to study the DIC program and the levels of payments it provides. This report addresses (1) the extent to which DIC replaces VA disability compensation or active duty military pay lost due to the death of a veteran or servicemember, and (2) how DIC benefits compare to benefits for survivors of civilian federal employees. GAO obtained and analyzed data on DIC payments, VA disability compensation, and military pay rates. GAO also obtained information on survivor benefits under federal employee retirement and workers' compensation programs. GAO did not include in its analysis other sources of income survivors may receive, such as Social Security, private pensions, and life insurance. Lastly, GAO interviewed officials from VA and groups representing veterans, servicemembers, and their survivors.
section_title: What GAO Found
paragraphs: For more than half of survivors who recently began collecting DIC, the benefit replaced between 35 and 55 percent of the VA disability compensation or estimated military pay lost due to the death of a veteran or servicemember. Because DIC provides generally flat payments, the rate at which it replaced lost income varied according to the amount of prior income, such as VA disability compensation. The most common survivor was an older female spouse of a totally disabled veteran who, in 2009, received $1,154 per month--the base DIC payment--compared with $2,823 per month paid in VA disability compensation to the disabled veteran prior to death. In these cases, DIC replaced 41 percent of prior compensation. There were, however, DIC recipients at the far ends of the scale. For example, for surviving spouses of mid-ranked officers who died on active duty, the flat rate DIC payment represented 19 percent of prior military pay; for survivors of partially disabled veterans who had received relatively low VA disability compensation, the flat rate DIC payment sometimes represented more than 100 percent of prior compensation. When comparing survivor benefits for DIC with those for comparably paid civilian federal employees, DIC benefits are generally higher than survivor benefits paid by federal retirement programs, but lower than those paid by federal workers' compensation. The DIC program's flat payment structure differs from federal programs in which payment amounts are based on employee salaries and years of employment. We found that for most survivors, DIC provides higher benefits than the federal retirement programs because it gives more money to survivors of lower paid individuals, who comprise the majority of DIC recipients. In contrast, DIC payments are almost always less than workers' compensation payments for survivors of federal employees who die as a result of job-related injuries. For comparable employees, the salary levels of nearly all servicemembers in 2009 would result in higher survivor payments under workers' compensation than under the DIC program.

section_title: Letter
paragraphs: The Department of Veterans Affairs (VA) provides monthly Dependency  and Indemnity Compensation (DIC) payments to the survivors of veterans  who died as a result of a service-connected disability and servicemembers  who died while on active military duty. In fiscal year 2008, VA paid over  $4.7 billion to support about 354,000 survivors. Approximately 91 percent  of these recipients were the surviving spouses of veterans and  servicemembers; the remainder were children and parents. These  payments replace a portion of previous income, including VA disability  compensation for veterans and military pay for active duty  servicemembers.
Members of Congress and some veterans service organizations have raised  questions over the extent to which DIC supports surviving spouses,  children, and parents, and how it compares with benefits available to  survivors of federal civilian employees. The Veterans’ Benefits  Improvement Act of 2008 directed GAO to study the DIC program and the  levels of payments it provides. This report addresses (1) the extent to  which DIC replaces VA disability compensation or active duty military pay  lost due to the death of a veteran or servicemember, and (2) how DIC  benefits compare to benefits for survivors of civilian federal employees.
To address these objectives, we examined VA data on all survivors who  received DIC payments in September 2008, the end of the last fiscal year at  the time of our review. In addition, we examined VA data on all survivors  who began receiving DIC at some point during fiscal years 2004 through  2008, the most recent 5 complete fiscal years for which data were  available. For those who began receiving benefits recently, we were able  to obtain information on the amount of monthly VA disability  compensation paid to the disabled veterans prior to their deaths. We  assessed the reliability of the VA data and judged them to be sufficiently  reliable for our use. For the more recent survivors, we compared their  monthly DIC payments to the payments made to the veterans or  servicemembers before their deaths, either from VA disability  compensation or estimated Department of Defense (DOD) active duty  pay. We focused on more recent recipients due to limitations with VA’s  historical data on disability compensation payments to veterans. We also  compared DIC benefits to programs that provide recurring payments to  the survivors of federal employees who die while on the job or after a  period of disability. These benefits are provided under the Civil Service  Retirement System (CSRS) and Federal Employees’ Retirement System  (FERS); and the federal workers’ compensation system under the Federal  Employees’ Compensation Act (FECA). We did not include in our analysis  other sources of income survivors may receive, such as Social Security,  private pensions, or life insurance. For additional context, we reviewed  past evaluations of DIC benefits and interviewed officials at VA and  several organizations representing veterans, servicemembers, and their  survivors. We also reviewed relevant federal laws and regulations.  Additional information on the objectives, scope, and methodology of our  work can be found in Appendix I.
We conducted this performance audit from February 2009 to November  2009, in accordance with generally accepted government auditing  standards. Those standards require that we plan and perform the audit to  obtain sufficient, appropriate evidence to provide a reasonable basis for  our findings based on our audit objectives. We believe that the evidence  obtained provides a reasonable basis for our findings based on our audit  objectives.
subsections: section_title: Background
paragraphs: VA pays Dependency and Indemnity Compensation to surviving spouses,  children, and parents. The surviving spouse of a veteran may qualify for  this compensation if the veteran died on or after January 1, 1957, (1) from  a service-connected disability, or (2) after being rated as totally disabled  due to service-connected conditions for a continuous period of 10 years,  or for at least 5 continuous years after discharge from military service.  The surviving spouse of a servicemember qualifies for this compensation if  the servicemember died while on active duty. Some children aged 18 and  older may receive separate DIC payments if they are in school or are  unable to care for themselves. Parents may receive these benefits if they  were dependent on the veteran or servicemember for financial support.
subsections: section_title: Disability Benefits
paragraphs: Veterans, servicemembers, and federal employees may receive disability  benefits from various sources including VA, DOD, and the Social Security  Administration. These disability benefits terminate upon the death of the  disabled person.
subsections: section_title: Veterans and Servicemembers
paragraphs: Veterans may receive disability compensation payments through VA. A  veteran’s qualification for, and amount of, disability compensation is not  dependent on the veteran’s military rank or current income. If a veteran  has one or more service-connected disabilities—conditions incurred or  aggravated by military service—VA assigns a disability rating. This rating  is intended to represent the average earnings loss the veteran would  experience in civilian occupations due to the disabling conditions. Ratings  range from 0 to 100 percent, in 10 percent increments. Basic monthly  payments for a veteran with a spouse range from $123 for a 10 percent  rating to $2,823 for a 100 percent rating (i.e., totally disabled or  unemployable). A veteran rated at 60 to 90 percent also can receive VA  compensation at the 100 percent level if also determined to be unable to  work. The veteran may receive additional compensation if he or she  meets certain other criteria; for example, loss of a limb or requiring  assistance in performing the functions of everyday living. For a veteran  with a spouse, total compensation may be as much as $7,800 per month.
DOD also provides disability retirement payments to servicemembers who  are separated from service because they are unfit to continue to serve,  provided that their disabilities were incurred in the line of duty. Some  veterans may receive disability retirement pay and VA disability  compensation simultaneously; for example, if their VA disability rating is  50 percent or higher.
In addition, servicemembers who are enrolled in the military’s life  insurance program, Servicemembers’ Group Life Insurance (SGLI), may  also receive financial assistance for certain losses resulting from certain  traumatic injuries. Disabled servicemembers receive lump-sum  payments, ranging from $25,000 to $100,000, depending upon the nat the qualifying loss.
section_title: Federal Employees
paragraphs: Disability benefits for federal employees are provided through their  retirement and workers’ compensation programs, and payment amounts  are generally tied to the employee’s salary. The Civil Service Retirement  System (CSRS) generally covers employees who began federal  employment prior to 1984. The Federal Employees’ Retirement System  (FERS), established to eventually replace CSRS, generally covers federal  employees who began their term of employment in 1984 or later. The  Federal Employees’ Compensation Act (FECA) provides the workers’  compensation program for federal employees who suffer injuries or  illnesses while on the job, or whose preexisting conditions are aggravated  by their jobs. An eligible employee may elect to receive disability  retirement benefits under CSRS or FERS instead of under FECA, but  cannot receive both.
section_title: Social Security Benefits for Servicemembers and Federal Employees
paragraphs: Additionally, servicemembers and federal employees are eligible for Social  Security disability benefits. As part of its Old Age, Survivors, and  Disability Insurance program, the Social Security Administration pays  Social Security Disability Insurance (SSDI) benefits to individuals who are  unable to work. To be eligible for SSDI, an individual must have a  condition that will last at least one year or will result in death, and meet  certain age and work requirements, which may include military service.  SSDI benefit amounts are calculated on average earnings indexed to  national wage levels. SSA also pays Supplemental Security Income (SSI) to  qualifying adults with limited income and resources who have disabilities  or are blind, or are age 65 or older, and to children who have disabilities or  are blind.
section_title: Survivor Benefits
subsections: section_title: Military
paragraphs: In addition to DIC benefits, survivors of servicemembers and veterans can  receive cash payments and other types of benefits. DOD provides a lump  sum death gratuity of $100,000 to the survivors of a servicemember who  dies on active duty or in training, or due to a service-related disability.  DOD also provides up to $8,800 for burial expenses. The deceased may  have had Servicemembers’ Group Life Insurance (SGLI) coverage, which  can pay surviving family members a lump sum of up to $400,000. A  surviving spouse and children may also receive monthly payments after  the death of an active duty or retired servicemember through the Survivor  Benefit Plan (SBP). These payments equal 55 percent of the  servicemember’s retirement pay. In addition to cash payments, survivors  may also be eligible for health care, housing assistance, and education  benefits.
section_title: Federal Employees
paragraphs: Survivors of federal employees can receive benefits through retirement  programs, workers’ compensation, and life insurance. CSRS provides  benefits to the surviving spouses of retired employees. The maximum  CSRS survivor benefit is 55 percent of the retired employee’s monthly  payment. CSRS also provides payments to the survivors of covered  employees who die while employed, with survivors receiving a percentage  of the employee’s calculated retirement annuity. FERS offers similar  survivor benefits, but the maximum is 50 percent of the retired employee’s  monthly payment. Under FECA, the federal workers’ compensation  program, benefits may be provided to the survivors of federal civilian  employees who die as a result of work-related injuries and illnesses.  Payment amounts are based on the deceased’s last salary and, unlike other  federal employee programs, FECA provides additional benefits to the  spouse for dependent children. A surviving spouse is eligible to receive 50  percent of the deceased’s salary, or 45 percent plus 15 percent for each  dependent child, up to a maximum of 75 percent. Survivors of federal  employees who die of a work-related injury or disease may receive  benefits under either FECA or the employee’s retirement program, CSRS  or FERS, but if eligible for more than one benefit, survivors typically  choose the more generous FECA benefit. FECA benefits are not subject to  federal income taxes. Survivors also may receive a lump sum benefit  from the employee’s Federal Employees’ Group Life Insurance policy.
section_title: Social Security Survivor Benefits
paragraphs: Survivors may also collect Social Security benefits through the Old Age,  Survivors, and Disability Insurance program. These benefits are paid to the  surviving spouse, children, and dependent parents of any worker with a  qualifying work history, including military servicemembers and federal  employees under FERS. Survivor benefits may also be paid to the  survivors of veterans and some CSRS-covered federal employees, if the  veteran or federal employee had sufficient Social Security earnings  credits. For the surviving spouse, eligibility for full benefits may occur at  the spouse’s normal retirement age, while partial benefits can be paid as  early as age 60. Also, a surviving spouse can receive survivor benefits at  any age if caring for a child who is receiving Social Security benefits and is  younger than age 16 or disabled. Unmarried children may receive benefits  if they are under age 18.
section_title: For Most Recent Survivors, DIC Replaced Between 35 and 55 Percent of the VA Disability Compensation or Military Pay Previously Paid to the Veteran or Servicemember
paragraphs: For more than half the survivors who began collecting benefits in fiscal  years 2004-2008, DIC replaced between 35 and 55 percent of the VA  disability compensation or military pay previously paid to the veteran or  servicemember. Most of the DIC recipients in this group survived a  totally disabled veteran or a low- to mid-grade enlisted servicemember,  such as an Army sergeant. Overall, the most common DIC recipient was a  woman over the age of 50 with no minor children who was the widow of a  In this most common case, the totally disabled  totally disabled veteran. veteran would have received $2,823 per month in VA compensation in 20 and, after his death, the surviving spouse would have received $1,154 month—the basic flat-rate DIC payment—for a replacement rate of 41  percent.
Under DIC, survivors receive benefits without regard to the veteran’s or  servicemember’s prior income. This prior income can include VA disability  compensation and military pay, which cease upon the death of the veteran  or servicemember. Because DIC benefits are generally paid at the same  flat rate, the replacement rate depends upon the amount of prior income.  While survivors of 6 out of 10 veterans and servicemembers received 35  percent to 55 percent of prior compensation, there are examples of DIC  recipients at both ends of the replacement scale (see fig. 3).
On the low end of the replacement scale, for about 1 of 10 survivors DIC  replaced less than 35 percent of the veteran’s prior disability  compensation or the servicemembers’ military pay. Many were survivors  of veterans who received special compensation in addition to disability  compensation due to the seriousness of the disability, for example, the  loss of a limb. Some of the survivors of these veterans experienced a large  drop in monthly compensation. For example, a severely disabled veteran  could receive as much as $7,800 per month in disability and special  compensation prior to death, but the surviving spouse would receive  $1,400 per month in DIC, or 18 percent of the prior amount (see fig. 4).  Another group which sees a large drop is survivors of higher ranked  servicemembers, such as officers. DIC’s flat rate replaces less of their  military pay than it does for servicemembers in lower pay grades. A Navy  lieutenant, for example, earned about $6,000 per month in 2009. If the  lieutenant died on active duty, the surviving spouse would receive the  basic DIC benefit—$1,154—which replaces about 19 percent of the  lieutenant’s pay.
On the high end of the replacement scale, about 3 out of 10 survivors  received DIC payments that replaced more than 55 percent of previous  disability compensation or military pay, with many receiving 100 percent  or more of the prior compensation. Many were survivors of veterans who  received relatively low VA compensation prior to their death because they  were considered partially disabled. For example, a veteran with a spouse  and a 30 percent rated disability received $421 per month in VA disability  compensation in 2009. Upon the veteran’s death, the surviving spouse  received the DIC basic payment of $1,154 per month, which represented  well over 200 percent of the prior compensation (see fig. 4). Some  survivors of active duty servicemembers also fell into this group.  Generally, these were servicemembers in lower pay grades whose  survivors received additional DIC benefits to support children or parents.
While DIC serves to replace some of the financial support lost due to a  service-connected death, the law does not define a specific percentage of  income that DIC should replace. In contrast, laws governing some other  types of survivor benefits establish set replacement rate percentages. For  example, a provision in federal law stipulates that most employment-based  pensions must provide surviving spouses with 50 percent of the deceased’s  pension payment, unless both the employee and spouse opt out.  However, DIC is not a pension program, and there is no consensus among  experts on an adequate or ideal replacement ratio for survivors.
section_title: DIC Benefits Are Generally Higher Than Survivor Benefits Paid by Federal Retirement Programs, but Are Usually Lower Than Federal Workers’ Compensation Survivor Benefits
paragraphs: The amount paid by DIC to survivors of disabled veterans and  servicemembers is generally higher than the amount paid by CSRS and  FERS retirement programs to survivors of comparably paid federal  employees. Such comparisons are difficult, however, because DIC  provides a flat rate payment while CSRS and FERS survivor payments are  determined by the salary and years of employment of the deceased  employee. As a result, there is a range of payment amounts for survivors of  federal employees. The monthly payment to a survivor of a federal  employee with more years on the job and a higher salary will be larger  than that to a survivor of a federal employee with fewer years or a lower  salary. When we looked at veterans/servicemembers and federal  employees with comparable pay and experience, we found that for most  survivors, DIC provides higher benefits than the federal retirement  programs because it gives more money to survivors of lower-paid  individuals. About 82 percent of veterans or servicemembers whose  survivors receive DIC were lower ranked during their time of service.  Personnel in these lower ranks made less than $63,000 a year in 2009, and  their survivors would have fared better under the DIC program than they  would have under the federal retirement survivor programs.
The following examples illustrate how DIC generally provides higher  payments to the survivors of those who die after a period of disability than  CSRS for a majority of its recipients. Under DIC, the surviving spouse of  an Army sergeant who was disabled for a prolonged period before dying  in 2009 would be eligible for a monthly payment of $1,400. In contrast,  the surviving spouse of a federal employee, also disabled before his or her  death and with the same years of experience and salary as the Army  sergeant, would be eligible for a monthly CSRS payment of $606. The  surviving spouses of a private first class, a sergeant first class, and a  captain would also receive higher payments under DIC than would the  surviving spouses of federal employees with comparable pay and  experience under CSRS. Although they represent a small portion of DIC  recipients, survivors of higher-paid servicemembers would likely receive  less compensation than their federal employee counterparts. In 2009, for  example, the survivor of an Army lieutenant colonel who was totally  disabled for a prolonged period would receive the same DIC payment of  $1,400 per month, but the survivor of a comparable federal employee  would receive over $1,700 per month. (See fig. 5.)   (See fig. 5.)
The following examples illustrate how DIC generally provides higher  payments than FERS for a majority of its recipients. For instance, the  spouse of an Army sergeant who died in 2009 after a period of disability  would receive the flat DIC payment of $1,154 a month. The spouse of a  federal employee with equal pay and years of employment who died in  2009 would receive $732 a month under FERS. Similarly, the surviving  spouses of a private first class and a sergeant first class would receive  higher payments under DIC than the surviving spouses of comparable  federal employees would under FERS. This trend generally holds true for  both employees who die while employed by the government and those  who die after a period of disability: DIC survivor benefits are higher than  FERS for the majority of individuals. Although they represent a small  portion of DIC recipients, survivors of higher-paid servicemembers may  receive lower payments than their federal employee counterparts. While  the spouse of a higher-paid Army captain would still receive the basic DIC  payment of $1,154 per month after the captain’s death in 2009, the spouse  of a federal employee with equal amounts of pay and years of employment  would receive nearly $1,300 under FERS. (See fig. 6.)
In contrast to CSRS and FERS, DIC survivor payments are generally lower  than payments to survivors of comparably paid federal employees under  the federal workers’ compensation program known as FECA. FECA  provides survivor benefits to the families of federal employees who die as  a result of injuries sustained on the job. FECA survivor payments are  generally higher than those under CSRS or FERS and, like DIC, are not  subject to federal income tax. A surviving spouse receives the equivalent  of half the federal employee’s salary at the time of death. This payment  would be larger than the basic DIC payment if the employee had an ending  salary of at least $27,697 in 2009. Almost all servicemembers earn more  than this salary in military pay, so their survivors would receive less under  DIC than their civilian federal counterparts would receive under FECA.  For example, under DIC, the surviving spouse of an Army sergeant who  died while on active duty would receive DIC’s basic payment of $1,154 per  month. The surviving spouse of a comparably paid federal employee  would receive $1,722 under FECA for a death due to a work-related injury.  Similarly, the spouse of a federal employee with pay comparable to an  Army captain would receive over $3,000 per month under FECA  compared to DIC’s $1,154. (See fig. 7.)  g. 7.)
Survivors of both veterans/servicemembers and civilian federal employees  may draw on other government benefits and additional sources of income  concurrently. For example, Social Security may allow spouses of veterans,  servicemembers, and federal employees to collect survivor benefits based  on the deceased’s employment earnings, and also may provide survivor  payments to the deceased’s unmarried children. In addition, past reports  on DIC indicate that some DIC benefit recipients also receive survivor  payments from the Survivor Benefit Plan, a survivor benefit available to  those collecting a military pension. Military survivors may also receive  burial assistance, and health and education benefits. Finally, survivors of  both military personnel and civilian federal employees may draw income  from their own employment and receive life insurance payments.
section_title: Agency Comments
paragraphs: We provided a draft of this report to VA for its review and comment. The  agency provided comments that were technical in nature and we  incorporated them as appropriate.
We are sending copies of this report to relevant congressional committees,  the Secretary of Veterans Affairs, and other interested parties. In addition,  the report will be available at no charge on GAO’s Web site at  http://www.gao.gov.
If you or your staff have any questions regarding this report, please  contact me at (202) 512-7215 or at bertonid@gao.gov. Contact points for  our Offices of Congressional Relations and Public Affairs may be found on  the last page of this report. Key contributors to this report are listed in  appendix II.
section_title: Appendix I: Objectives, Scope, and Methodology
paragraphs: Our review focused on (1) the extent to which Dependency and Indemnity  Compensation (DIC) replaces Department of Veterans Affairs (VA)  disability compensation or active duty military pay lost due to the death of  a veteran or servicemember, and (2) how DIC benefits compare to benefits  for survivors of civilian federal employees. To address these objectives, we  obtained and analyzed data on DIC benefits, VA disability compensation,  and military pay. We also obtained information on programs that provide  survivor benefits to federal employees and compared these survivor  payments to DIC payments. To obtain additional context, we reviewed  past evaluations of DIC and interviewed officials at VA and several  organizations representing veterans, servicemembers, and their survivors.
We conducted this performance audit from February 2009 to November  2009, in accordance with generally accepted government auditing  standards. Those standards require that we plan and perform the audit to  obtain sufficient, appropriate evidence to provide a reasonable basis for  our findings based on our audit objectives. We believe that the evidence  obtained provides a reasonable basis for our findings based on our audit  objectives.
subsections: section_title: Analysis of VA Data on DIC Recipients
paragraphs: We obtained and analyzed data from VA’s Benefits Delivery Network  (BDN) data system on all survivors who received DIC payments in  September 2008, the last month of fiscal year 2008. These data included  information on individual DIC recipients, such as the recipient’s age and  the level of DIC payments the recipient received. To determine the extent  to which DIC benefits replaced prior VA disability compensation, we  obtained additional data on survivors who began receiving DIC payments  during a 5-year period: fiscal years 2004-2008. Specifically, we obtained  data on the amount of monthly VA disability compensation received by the  disabled veteran prior to death. We focused on those who recently began  collecting DIC benefits due to VA’s limited historical data on disability  compensation payments to veterans. For these recent recipients, we  compared their monthly DIC payments with the amount of VA disability  compensation received by the veterans. To determine the extent to which  DIC replaces military pay lost due to the death of a servicemember on  active duty, we estimated the pay of the servicemember prior to death.  VA’s data included the servicemember’s last military grade, but not his or  her last military pay rates. To estimate pay rates, we obtained military pay  information from DOD and used the midpoint in the pay ranges for the  servicemember’s grade in the year he or she died, including the basic pay  and housing and subsistence allowances applicable to the  servicemember’s grade. We compared this estimated pay with the actual  amount of DIC benefits received by the servicemember’s survivors. For  purposes of this analysis, when referring to survivors, we mean one or  more persons (family members) surviving a single veteran or  servicemember.
We assessed the reliability of the VA data we used and judged them to be  sufficiently reliable for our purposes. We identified data limitations that  did not significantly impact the results of our data analysis, or our  findings. For example, 314 of the cases were missing from our data  because VA is transitioning from BDN to a new data system. Additionally,  we found 31 cases where the recipient’s award amounts were incorrect.  According to VA officials, this was likely due to data entry errors. We  excluded these 345 records—about 1/10 of 1 percent of the entire  September 2008 beneficiary file—from our analysis.
section_title: Comparison with Federal Employee Survivor Benefits
paragraphs: Our comparisons of DIC with survivor benefits for federal employees  focused on three programs: the Civil Service Retirement System (CSRS),  the Federal Employees’ Retirement System (FERS), and the federal  workers’ compensation program established by the Federal Employees’  Compensation Act (FECA). We chose these programs because they cover  the majority of federal employees and, like the DIC program, provide  ongoing survivor benefits in the event of the employee’s death.  Additionally, these programs provide disability benefits to federal  employees who suffer an injury or illness, mirroring, to an extent, VA  compensation for veterans with disabilities related to their military  service.
It is difficult to compare DIC benefits to survivor benefits under these  programs because DIC generally provides flat payments to survivors  regardless of their past incomes, while these federal programs base benefit  amounts on prior income levels. Additionally for CSRS and FERS, the  employee’s length of service and age affect benefits calculations.  Therefore, to compare benefits, we constructed several scenarios to  examine the DIC benefits available to various veterans and  servicemembers, and those available to federal employees with pay and  experience equivalent to those veterans and servicemembers. For CSRS  and FERS, we developed examples in which the individuals started their  careers in time periods in which the federal employees would have been  covered by the respective programs. We obtained information on the  military pay applicable to a veteran or servicemember in the last year he or  she served and assumed that the federal employee would have a high-three  average salary equal to this amount. We used these salary amounts to  calculate the federal employees’ disability benefits to which they were  entitled, and used the appropriate cost of living adjustments to determine  what their disability benefits would have been in 2009 before dying, and  their survivor’s benefit after their death in 2009. Similarly, we calculated  survivor benefits for servicemembers who died on active duty and for  federal employees with comparable years of service and pay at the time of  death.
To compare FECA benefits with DIC benefits, we constructed several  scenarios in which a servicemember died in 2009 and compared these  scenarios to a federal employee with an equivalent salary. We assumed  that the federal employee died of a job-related injury that was covered by  FECA.
section_title: Reviews of Past Work and Interviews
paragraphs: To provide context for our analysis of DIC benefits, we reviewed previous  evaluations of DIC benefits. These included:    Past GAO reviews of DIC and other survivor benefits;    A program evaluation report prepared for VA in May 2001; and    The CNA Corporation’s 2007 report prepared for the Veterans’ Disability  Benefits Commission on VA disability compensation and DIC benefits.
To gain an understanding of DIC, its benefit levels, and related issues, we  interviewed VA officials, and officials of several veterans and military  service organizations. The organizations included the American Legion,  the Disabled American Veterans, the Iraq and Afghanistan Veterans of  America, The Military Officers Association of America, the National  Association for Uniformed Services, the National Military Family  Association, the Paralyzed Veterans of America, the Retired Enlisted  Association, the Society of Military Widows, the Gold Star Wives of  America, Inc., The Military Coalition, and the Tragedy Assistance Program  for Survivors.
Finally, to provide background on the various disability and survivor  benefits identified in this report, we reviewed literature from several  agencies’ Web sites, including VA, the Department of Defense (DOD), the  Social Security Administration (SSA), the Department of Labor, and the  Office of Personnel Management. We also reviewed related GAO and  Congressional Research Service reports, and relevant federal laws and  regulations.
section_title: Appendix II: GAO Contact and Staff Acknowledgments
subsections: section_title: Staff Acknowledgments
paragraphs: Melissa H. Emrey-Arras (Assistant Director), Paul R. Schearf (Analyst-in- Charge), Daniel R. Concepcion, and Gregory D. Whitney made major  contributions to this report. In addition, Kirsten B. Lauber and Walter K.  Vance assisted in developing the study’s methodology; Beverly Ross  analyzed VA data; Kyle C. Adams assisted with the calculation of survivor  benefits; Susan L. Aschoff and Charles E. Willson provided writing  assistance; James E. Bennett helped develop our graphics; and Craig H.  Winslow provided legal support. Joseph Applebaum, Timothy J. Carr,  Cynthia C. Heckmann, David E. Moser, and Patricia Owens provided  additional support and guidance.