[Federal Register Volume 87, Number 221 (Thursday, November 17, 2022)]
[Rules and Regulations]
[Pages 68904-68908]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2022-24865]


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DEPARTMENT OF VETERANS AFFAIRS

38 CFR Part 3


Instruction of the Secretary and General Policy Statement on the 
Administration of Benefits for Particular Same-Sex Surviving Spouses

AGENCY: Department of Veterans Affairs.

ACTION: General policy statement.

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SUMMARY: The Department of Veterans Affairs (VA) announces that the 
Secretary of Veterans Affairs issued Instruction 01-22 on October 11, 
2022, which addresses the legal impediment that exists for certain same 
sex-surviving spouses to qualify for Survivors Pension or Dependency 
and Indemnity Compensation (DIC) benefits due to not meeting the 
duration of marriage requirements for those benefits because they were 
prevented from marrying at an earlier date by reason of laws that have 
been found to be unconstitutional. Additionally, VA announces Pension 
and Fiduciary Service's general policy statement on the administration 
of Veterans Benefits Administration (VBA) benefits for particular same-
sex surviving spouses.

DATES: The Pension and Fiduciary Service's general policy statement is 
effective November 17, 2022.

FOR FURTHER INFORMATION CONTACT: Kevin Baresich, Program Analyst, 
Pension and Fiduciary Service, Veterans Benefits Administration, 
Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 
20420, 202-632-8863. (This is not a toll-free number.)

SUPPLEMENTARY INFORMATION:

Instruction of the Secretary 01-22

    Notice is given that the Secretary of Veterans Affairs issued 
Instruction of the Secretary 01-22--Instructions for Determining 
Whether Same-Sex Surviving Spouses Satisfy Duration of Marriage 
Requirements, on October 11, 2022. The text of Instruction 01-22 
appears at the end of this Federal Register document.

Background

    On June 26, 2015, the Supreme Court held in Obergefell v. Hodges 
that the Fourteenth Amendment of the U.S. Constitution requires a state 
to license a marriage between two people of the same sex and to 
recognize a marriage between two people of the same sex when their 
marriage was lawfully licensed and performed out-of-state. Accordingly, 
on October 16, 2015, VBA issued VBA Letter 20-15-16 which recognized 
that same-sex marriages will be accepted in benefit determinations 
without regard to a Veteran's state of residence. This guidance remains 
in effect.
    VBA administers benefits and programs for the surviving spouse of a 
Veteran which incorporate evaluations to determine the legality and 
duration of a marriage. Determining the duration of a marriage is 
required to establish entitlement to Survivors Pension, DIC, or the 
higher rate of DIC benefits under 38 U.S.C. 1311(a)(2) (heretofore 
referred to as the 8x8 allowance). The rules in 38 U.S.C. 1541(f)(2), 
1304(2), and 1318(c)(1) are the foundational statutory sources 
providing 1-year duration of marriage requirements for a surviving 
spouse to qualify for Survivors Pension and DIC. The requirement for 
the 8x8 allowance under 38 U.S.C. 1311(a)(2) further stipulates that a 
surviving spouse must have been married to a Veteran for at least a 
continuous 8-year period immediately preceding the Veteran's death 
during which a Veteran was rated totally disabled for a service-
connected disability. This increase for DIC benefits originated from 
section 102 of Public Law 102-568 passed on October 29, 1992, and the 
governing statute has maintained the same 8-year duration requirement 
since that time.
    As a result, under statutory requirements currently in effect, a 
same-sex surviving spouse who was only able to marry after the Supreme 
Court's decision in Obergefell would be unable to meet the 1-year 
marriage duration requirement until June 26, 2016, for Survivors 
Pension and DIC benefits, and would similarly be unable to satisfy the 
8-year marriage duration requirement for the 8x8 allowance until June 
26, 2023, at the earliest. This results in potential disparate 
treatment for same-sex surviving spouses who may have otherwise 
qualified for Survivors Pension, DIC, or the additional 8x8 allowance 
if they were not prevented from marrying at an earlier date by reason 
of laws that have been found to be unconstitutional.
    As provided within VBA Letter 20-15-16, VBA updated procedures on

[[Page 68905]]

processing benefit claims involving same-sex marriages following the 
June 26, 2015, Supreme Court decision in Obergefell v. Hodges. Since 
that time, entitlement to VBA benefits has been granted based on the 
legal authorization of same-sex marriages. However, in some cases, 
there is a legal impediment for a same-sex surviving spouse to qualify 
for Survivors Pension or DIC benefits due to not meeting the 
corresponding marriage duration requirements. A more pronounced 
impediment exists for the higher rate of DIC benefits for the 8x8 
allowance due to a marriage duration requirement that is currently 
wholly unattainable for those individuals who were unable to marry 
prior to Obergefell. In Instruction 01-22, issued on October 11, 2022, 
the Secretary instructed the Department to interpret the laws governing 
duration of marriage requirements in a manner that avoids unfairness to 
certain same-sex claimants by not giving effect to State laws that have 
been determined to be unconstitutional. The Instruction explained that 
while 38 U.S.C. 103 directs VA to look to State law, the Secretary 
presumes that Congress did not intend VA to apply those laws that have 
been determined to be unconstitutional to a survivor's detriment. 
Therefore, based on the Instruction, VBA is establishing this general 
policy statement, which provides instructions and procedures for 
processing Survivors Pension, DIC, or the 8x8 allowance determinations 
for particular same-sex surviving spouses.

Instructions for Determining Whether Same-Sex Surviving Spouses Satisfy 
Duration of Marriage Requirements

    Under 38 U.S.C. 5124(a), VBA may accept the written statement of a 
claimant's marriage to another individual as proof of the existence of 
the relationship. This statute is implemented under 38 CFR 3.204(a). To 
establish marriage under Sec.  3.204(a), VBA requires only a statement 
by the claimant that includes the date and place of marriage and the 
name and social security number of the person the claimant has 
identified as their spouse.
    The only instances when VBA will not accept a claimant's statement 
that they are married as being sufficient evidence to establish the 
claimant's marriage is when the claimant's statement on its face raises 
a question of validity, the claimant's statement conflicts with other 
evidence in the record, or there is a reasonable indication of fraud or 
misrepresentation. In these instances, VBA requires more information, 
per 38 CFR 3.204(a)(2).
    As previously stated, the Supreme Court's decision in Obergefell, 
which allowed VBA to provide spousal benefits to same-sex couples, has 
impacted survivor benefit claims. Therefore, for survivors claims, 
current VBA policy allows the acceptance of a written statement 
asserting the marital relationship but requires a determination on 
whether the same-sex marriage satisfies the requirements of 38 CFR 
3.50(b)(1) and (2) and 3.54. Proof of marriage requirements can also be 
satisfied by including the types of evidence outlined in 38 CFR 
3.205(a). Thus, in keeping with these regulatory provisions, VBA will 
first determine eligibility for benefits by determining the existence 
of a marriage pursuant to 38 CFR 3.204, and then, as described in more 
detail below, by calculating the duration of a same-sex marriage in a 
liberal manner, including the application of 38 CFR 3.205(a)(6) and 
(7).

Qualifying for Survivors Pension, DIC, or the 8x8 Allowance

    The acceptance of a valid marriage for a same-sex surviving spouse 
is currently not an obstacle to establishing basic entitlement for 
benefits. In accordance with the instructions provided in Instruction 
01-22, this general policy statement addresses the marriage duration 
legal impediment for a same-sex surviving spouse seeking Survivors 
Pension, DIC, or the 8x8 allowance which exists due to now 
unconstitutional laws within U.S. states and territories that prevented 
an earlier marriage. In particular, a same-sex surviving spouse may be 
unable to meet the duration requirement of being married to a Veteran 
for 1 year or more prior to the Veteran's death under 38 CFR 3.54 to 
qualify for Survivors Pension or DIC benefits; or may be unable to 
fulfill 38 U.S.C. 1311(a)(2) for the 8x8 allowance due to the inability 
of establishing a marriage for a consecutive 8-year time period. U.S. 
states and territories maintained varying same-sex marriage provisions 
prior to Obergefell. In seeking an approach that prevents disparate 
impact and enables a consistent and equitable application, VBA will 
utilize the date for the precedential Obergefell decision, June 26, 
2015, as the general delimiting date for policy determinations for 
particular same-sex marriage duration situations. VBA also acknowledges 
that it may have been impracticable for same-sex couples to have 
entered a marriage immediately after Obergefell was decided. As such, 
VBA will apply these policy considerations in the case of any same-sex 
surviving spouse who married a Veteran within two years of Obergefell, 
i.e., by June 26, 2017.
    The Secretary signed Instruction 01-22 to address the concerns 
noted above, while ensuring maximum consistency with the statutory 
requirement regarding duration of marriage, by requiring VBA to 
consider a marriage duration requirement to be satisfied when there is 
satisfactory evidence that a same-sex surviving spouse was effectively 
in a marital relationship for the specified period, supporting a 
conclusion that they would have been legally married for that period 
but for the unconstitutional laws of U.S. states or territories.
    In applying the standard set by the Instruction, VBA's general 
policy statement will follow the same evidentiary rules applicable in 
establishing any marital relationship. A same-sex surviving spouse will 
be required to provide verification that they were legally married to 
the Veteran at the time of the Veteran's death; that they held 
themselves out to the public as being in a committed relationship akin 
to that of marriage; and that they cohabitated, as evidenced through 
statements of persons in the community who knew the parties as akin to 
spouses and documents which show that the parties represented 
themselves as being in a committed relationship akin to that of 
marriage (see evidence requirements in 38 CFR 3.205(a)), for a minimum 
of 1 year prior to the Veteran's death for Survivors Pension and DIC 
entitlement.
    The Secretary's instructions will similarly be applied in the 
general policy statement by awarding the 8x8 allowance if the surviving 
spouse is able to provide the same verification for a period of 8 
consecutive years prior to the Veteran's death during which time the 
Veteran was rated totally disabled for a service-connected disability. 
The Instruction outlines that verification of the status of the 
relationship to establish entitlement to Survivors Pension, DIC, or the 
8x8 allowance will utilize pertinent existing procedural requirements 
for establishing the validity of a marriage relationship. Under those 
procedures, VA requires the claimant to provide the following:
     VA Form 21-4170,
     Two copies of VA Form 21P-4171 to be completed by two 
persons who know, as the result of personal observation, the 
relationship that existed between the parties, and
     Document(s) which show that the parties represented 
themselves as in a relationship akin to that of marriage.
    The verification requirements decreed by the Secretary in 
Instruction 01-22, which serves as the basis for this general

[[Page 68906]]

policy statement, afford a relaxed application of the standard within 
38 U.S.C. 1541(f)(1), 1304(2), and 1318(c)(1), as well as 38 CFR 3.54 
used to grant Survivors Pension and DIC will be applicable for same-sex 
marriages which occurred up through June 26, 2017. This same principle 
will be applied to 38 U.S.C. 1311(a)(2) to grant the 8x8 allowance, and 
thus the liberalized standard with respect to claims under that 
provision based on deaths occurring on or before June 26, 2025, will be 
applied.
    In some cases, such as those involving domestic partnerships or 
civil unions, VBA cannot recognize a marriage in a survivor's claim 
under 38 U.S.C. 103(c), but the case may raise the question of whether 
the marriage may be considered a ``deemed valid'' marriage under 38 
U.S.C. 103(a). VBA will apply the same rules stated in the general 
policy statement for determining whether a marital relationship 
satisfies the duration requirements for Survivors Pension, DIC, or the 
8x8 allowance for a same-sex domestic partnership or civil union if it 
was considered a ``deemed valid'' marriage under 38 U.S.C. 103(a).
    In a similar treatment, if the surviving spouse indicates that 
their same-sex marriage is a common-law marriage, claims processors 
must determine whether the same-sex relationship qualifies as a common-
law marriage. See evidence requirements in 38 CFR 3.205(a). Claims 
processors may seek guidance from district counsel as needed. VBA will 
apply the same rules stated in the general policy statement for 
determining whether a marital relationship satisfies the duration 
requirements for Survivors Pension, DIC, or the 8x8 allowance for a 
same-sex common-law marriage that meets the verification requirements 
identified within 38 CFR 3.205(a).

Text of Instruction of the Secretary 01-22

    Subject: Instructions for Determining Whether Same-Sex Surviving 
Spouses Satisfy Duration of Marriage Requirements

Purpose

    1. In some cases, there is a legal impediment for a same-sex 
surviving spouse to qualify for Survivors Pension or Dependency and 
Indemnity Compensation (DIC) benefits due to not meeting the 
corresponding marriage duration requirements. A more pronounced 
impediment exists for the higher rate of DIC benefits under 38 U.S.C. 
1311(a)(2) (hereinafter referred to as the 8x8 allowance) due to a 
marriage duration requirement that is wholly unattainable for some 
individuals who were unable to marry prior to the United States Supreme 
Court's decision in Obergefell v. Hodges. Recognizing that certain 
same-sex surviving spouses were prevented from marrying at an earlier 
date by reason of laws that have been found to be unconstitutional, I 
am instructing Department of Veterans Affairs (VA or the Department) 
employees to adjudicate claims in a manner that will avoid unfairness 
to those individuals by not giving effect to those unconstitutional 
laws. This Instruction provides directions and procedures for making 
Survivors Pension, DIC, or the 8x8 allowance determinations for 
particular same-sex surviving spouses.

Background

    2. On September 4, 2013, the United States Attorney General 
announced that the President had directed the Executive Branch to cease 
enforcement of 38 U.S.C. 101(3) and 101(31), which defined the terms 
``surviving spouse'' and ``spouse'' for purposes of Veterans benefits 
as referring only to a person of the opposite sex, to the extent they 
precluded provision of Veterans' benefits to same-sex married couples. 
Accordingly, VA ceased to enforce 38 U.S.C. 101(3) and 101(31) and the 
implementing regulation (38 CFR 3.50), to the extent that they 
precluded provision of Veterans' benefits to same-sex married couples. 
The Attorney General's announcement allowed VA to administer spousal 
and survivors' benefits to same-sex married couples, provided their 
marriages otherwise met the requirements of 38 U.S.C. 103(c).
    3. On June 26, 2015, the Supreme Court held in Obergefell v. Hodges 
that the Fourteenth Amendment of the U.S. Constitution requires a state 
to license a marriage between two people of the same sex and to 
recognize a marriage between two people of the same sex when their 
marriage was lawfully licensed and performed out-of-state. Accordingly, 
on October 16, 2015, the Veterans Benefits Administration (VBA) issued 
VBA Letter 20-15-16 which updated procedures on processing benefit 
claims involving same-sex marriages and recognized that same-sex 
marriages will be accepted in benefit determinations without regard to 
a Veteran's state of residence. This guidance remains in effect.
    4. VA administers benefits and programs for the surviving spouse of 
a Veteran which incorporate evaluations to determine the legality and 
duration of a marriage. VA must determine the duration of a marriage in 
order to establish entitlement to Survivors Pension, DIC, or the 8x8 
allowance. 38 U.S.C. 1541(f)(2), 1304(2), and 1318(c)(1) are the 
foundational statutory sources containing one-year duration of marriage 
requirements for a surviving spouse to qualify for Survivors Pension 
and DIC. The requirement for the 8x8 allowance under 38 U.S.C. 
1311(a)(2) further stipulates that a surviving spouse must have been 
married to a Veteran for at least a continuous eight-year period 
immediately preceding the Veteran's death during which a Veteran was 
rated totally disabled for a service-connected disability.
    5. As a result, under statutory requirements currently in effect, a 
same-sex surviving spouse who was only able to marry after the Supreme 
Court's decision in Obergefell would have been unable to meet the one-
year marriage duration requirement until June 26, 2016, for Survivors 
Pension and DIC benefits, and would similarly have been unable to 
satisfy the eight-year marriage duration requirement for the 8x8 
allowance until June 26, 2023, at the earliest. This results in 
potential disparate treatment for same-sex surviving spouses who may 
have otherwise qualified for Survivors Pension, DIC, or the additional 
8x8 allowance if they were not prevented from marrying at an earlier 
date by reason of laws that have been found to be unconstitutional.
    6. Under 38 U.S.C. 103(c), ``[i]n determining whether or not a 
person is or was the spouse of a veteran, the marriage shall be proven 
as valid for the purposes of all laws administered by the Secretary 
according to the law of the place where the parties resided at the time 
of the marriage or the law of the place where the parties resided when 
the right to benefits accrued.'' While the statute refers to two 
specific points in time for determining whether the parties attained 
married status, it is unclear how it should be applied in determining 
the duration of a marriage over a period of time, particularly when the 
laws of the relevant place (e.g., a State) have been found to have been 
unconstitutional for a portion of such period.
    7. The Supreme Court has stated that ``where an otherwise 
acceptable construction of a statute would raise serious constitutional 
problems, the Court will construe the statute to avoid such problems 
unless such construction is plainly contrary to the intent of 
Congress.'' Edward J. DeBartolo Corp. v. Fla. Gulf Coast Bldg. & 
Constr. Trades Council, 485 U.S. 568, 575 (1988). VA will follow that 
approach in interpreting and applying section 103(c) to duration-of-
marriage determinations in cases

[[Page 68907]]

where unconstitutional State laws potentially could affect such 
determinations.
    8. After consulting with the Department of Justice, through this 
Instruction, I am instructing the Department not to give effect to 
unconstitutional laws that prevented same-sex couples from marrying 
when adjudicating duration of marriage issues for purposes of Survivors 
Pension and DIC benefits, including the 8x8 allowance. This Instruction 
addresses the legal impediment which a same-sex couple may face in 
fulfilling the marriage duration requirement under 38 U.S.C. 
1541(f)(2), 1304(2), 1318(c)(1), and 1311(a)(2) as well as 38 CFR 
3.10(c) and (f)(1) and 3.54. In doing so, the Department will interpret 
the statutes governing duration of marriage issues based on the 
inference that Congress did not intend VA to apply unconstitutional 
laws to Veterans' detriment. Thus, this Instruction will align policy 
and procedures applying to particular same-sex surviving spouses' 
situations for Survivors Pension, DIC, or the 8x8 allowance to better 
conform with the Supreme Court decision in Obergefell and to adjudicate 
claims in a manner that will avoid unfairness to those individuals.

Qualifying for Survivors Pension, DIC, or 8x8 Allowance

    9. The issue this Instruction addresses is the legal impediment 
which exists for a same-sex surviving spouse seeking Survivors Pension, 
DIC, or the 8x8 allowance while being unable to meet marriage duration 
requirements due to a legal impediment that existed under laws now 
recognized as unconstitutional within U.S. states and territories. In 
particular, a same-sex surviving spouse may be unable to meet the 
duration requirement of being married to a Veteran for one year or more 
prior to the Veteran's death under 38 CFR 3.54 to qualify for Survivors 
Pension or DIC benefits, or a same-sex surviving spouse may be unable 
to fulfill 38 U.S.C. 1311(a)(2) for the 8x8 allowance due to the 
inability to establish a marriage for a consecutive eight-year time 
period. Recognizing that U.S. states and territories maintained varying 
same-sex marriage provisions prior to Obergefell and seeking an 
approach that prevents disparate impact and enables a consistent and 
equitable application, I have decided to utilize the date of the 
precedential Obergefell decision, June 26, 2015, as the general date 
that same-sex couples were no longer prevented from marrying for 
purposes of this Instruction. VA also acknowledges that it may have 
been impracticable for same-sex couples to have entered a marriage 
immediately after Obergefell was decided. As such, I am instructing VA 
to similarly apply this Instruction in the case of any same-sex 
surviving spouse who married a Veteran up through two years after 
Obergefell, i.e., by June 26, 2017.
    10. To address the concerns noted above, while ensuring maximum 
consistency with the statutory requirements regarding duration of 
marriage, VA will consider a marriage duration requirement to be 
satisfied when there is satisfactory evidence that a same-sex surviving 
spouse was effectively in a marital relationship for the specified 
period, supporting a conclusion that they would have been legally 
married for that period but for the unconstitutional state laws. In 
applying this standard, VA generally will follow the same evidentiary 
rules applicable in establishing any marital relationship. A same-sex 
surviving spouse will be required to provide verification that they 
were legally married to the Veteran at the time of the Veteran's death; 
that they held themselves out to the public as being in a committed 
relationship akin to that of marriage; and that they cohabitated, as 
evidenced through statements of persons in the community who knew the 
parties as akin to spouses and documents which show that the parties 
represented themselves as being in a committed relationship akin to 
that of marriage (see evidence requirements in 38 CFR 3.205(a)), for a 
minimum of one year prior to the Veteran's death for Survivors Pension 
and DIC. This Instruction will similarly be applied for awarding the 
8x8 allowance if the surviving spouse is able to provide the same 
verification for a period of eight consecutive years prior to the 
Veteran's death during which time the Veteran was rated totally 
disabled for a service-connected disability.
    11. The verification requirements in this Instruction to afford a 
relaxed application of the standard within 38 U.S.C. 1541(f)(1), 
1304(2), and 1318(c)(1), as well as 38 CFR 3.54 used to grant Survivors 
Pension and DIC, will be applicable for same-sex marriages which 
occurred up through June 26, 2017. This same principle will be applied 
to 38 U.S.C. 1311(a)(2) for purposes of the 8x8 allowance, and thus the 
Instruction will be applied with respect to claims under that provision 
based on deaths occurring on or before June 26, 2025.

Applicability

    12. This Instruction applies to all claims that are pending and 
nonfinal on the date of this instruction, and any original, 
supplemental, or other claims filed on or after the date of this 
Instruction, in which a same-sex surviving spouse seeks Survivors 
Pension and DIC based upon a marriage occurring no later than June 26, 
2017. This same principle applies to a same-sex surviving spouse who 
seeks the additional 8x8 allowance based on deaths occurring on or 
before June 26, 2025.

Effective Dates

    13. Effective dates for VA benefits are governed by 38 U.S.C. 5110. 
Benefits generally are paid from the date of the claim. However, 
pursuant to 38 U.S.C. 5110(g), the effective date of an award based 
upon a liberalizing ``administrative issue'' may be up to one year 
prior to the date of the claim, but in no event prior to the effective 
date of the administrative issue. With respect to the marriage duration 
requirements of 38 U.S.C. 1541(f)(2), 1304(2), 1318(c)(1), and 
1311(a)(2) for same-sex surviving spouses who were married to the 
Veteran and fulfill the relationship verification standards for 
establishing that they were effectively in a marital relationship, this 
Instruction may be characterized as a liberalizing administrative 
issue, such that associated effective dates may be governed by 38 
U.S.C. 5110(g).
    14. Therefore, the effective date to grant Survivors Pension, DIC, 
or the 8x8 allowance for a same-sex surviving spouse who married the 
Veteran and met the verification requirements outlined within this 
Instruction should be assigned as follows:
    a. If the claim was pending and nonfinal on October 11, 2022, VA 
will apply 38 U.S.C. 5110(g) and 38 CFR 3.114 to assign an effective 
date, fixed in accordance with the facts found, as early as October 11, 
2022.
    b. If the claim was received after October 11, 2022, VA will apply 
38 U.S.C. 5110(g) and 38 CFR 3.114 to assign an effective date, fixed 
in accordance with the facts found, as early as October 11, 2022, if 
the claimant files a claim within one year of the date of this 
Instruction. However, the effective date may not be retroactive for 
more than one year from the date of receipt of the claim. To be 
entitled to benefits for up to one year prior to the date of the claim 
under 38 CFR 3.114, the claimant must have met all eligibility criteria 
on the date of the liberalizing change in law or liberalizing issue. 
For these purposes, the date of the liberalizing change in law is 
October 11, 2022, and a claimant may be considered to have met the 
basic entitlement to

[[Page 68908]]

Survivors Pension or DIC or the additional 8x8 allowance eligibility 
criteria on that date if they fulfill the relationship verification 
standards for establishing that they were effectively in a marital 
relationship.
    c. If a claim was previously and finally decided prior to October 
11, 2022, and the claimant was either denied benefits or a DIC benefit 
was awarded without the additional 8x8 allowance which would have been 
granted under the procedures identified within this Instruction, then 
the surviving spouse is required to file a new claim in a timely manner 
to satisfy the effective date requirements under 38 CFR 3.114, as noted 
above. In such cases, apply the effective date guidelines identified in 
paragraph b. above.

Signing Authority

    Denis McDonough, Secretary of Veterans Affairs, approved this 
document on November 3, 2022, and authorized the undersigned to sign 
and submit the document to the Office of the Federal Register for 
publication electronically as an official document of the Department of 
Veterans Affairs.

Luvenia Potts,
Regulation Development Coordinator, Office of Regulation Policy & 
Management, Office of General Counsel, Department of Veterans Affairs.
[FR Doc. 2022-24865 Filed 11-16-22; 8:45 am]
BILLING CODE 8320-01-P