31 U.S.C.
United States Code, 2023 Edition
Title 31 - MONEY AND FINANCE
SUBTITLE I - GENERAL
CHAPTER 7 - GOVERNMENT ACCOUNTABILITY OFFICE
SUBCHAPTER V - ANNUITIES
From the U.S. Government Publishing Office, www.gpo.gov

### SUBCHAPTER V—ANNUITIES

### §771. Definitions

In this subchapter—

(1) "dependent child" means an unmarried dependent child (including a stepchild or adopted child) who is—

(A) under 18 years of age;

(B) incapable of self-support because of physical or mental disability; or

(C) between 18 and 22 years of age and is a student regularly pursuing a full-time course of study or training in residence in a high school, trade school, technical or vocational institute, junior college, college, university, or comparable recognized educational institution. For the purposes of this subchapter, a child whose 22nd birthday occurs before July 1 or after August 31 of a calendar year, and while such child is regularly pursuing such a course of study or training, is deemed to have become 22 years of age on the first day of July after that birthday. A child who is a student is deemed not to have ceased to be a student during an interim period between school years if the interim period is not more than 5 months and if such child shows to the satisfaction of the General Counsel of the Government Accountability Office that such child has a bona fide intention of continuing in the same or a different school during the school semester (or other period into which the school year is divided) immediately after the interim period.

(2) "surviving spouse" means a surviving spouse of an individual who was a Comptroller General or retired Comptroller General and the spouse—

(A) was married to the individual for at least 1 year immediately before the individual died; or

(B) has not remarried before age 55 and is the parent of issue by the marriage.

(3) service as a Comptroller General equals the number of years and complete months an individual is Comptroller General.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 902; Pub. L. 100–426, title II, §202, Sept. 9, 1988, 102 Stat. 1600; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
771(1), (2) | 31:43b(g). | June 10, 1921, ch. 18, 42 Stat. 20, §319(g), (p); added July 13, 1959, Pub. L. 86–87, 73 Stat. 198, 200.
771(3) | 31:43b(p). |

In this subchapter, the words "surviving spouse", "spouse", "surviving spouse's", and "parent" are substituted for "widow", "wife", "surviving widow's", and "mother", respectively, because of 5:7202(c).

In clause (3), the words "or retired Comptroller General" are omitted as executed because a retired Comptroller General could elect survivor benefits and include retirement service only if the Comptroller General had retired by July 13, 1959. The word "total" is omitted as surplus. The words "complete months" are substituted for "twelfth parts thereof, excluding from the aggregate the fractional part of a month, if any" to eliminate unnecessary words. The words "an individual is Comptroller General" are added for clarity.

#### Editorial Notes

#### Amendments

2004—Par. (1)(C). Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office".

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

Par. (2)(A). Pub. L. 100–426, §202(b)(1), substituted "1 year" for "2 years".

Par. (2)(B). Pub. L. 100–426, §202(b)(2), inserted "before age 55" after "remarried".

#### Statutory Notes and Related Subsidiaries

#### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–426 effective after end of 60-day period beginning Sept. 9, 1988, with certain exceptions, see section 208 of Pub. L. 100–426, set out as a note under section 772 of this title.

### §772. Annuity of the Comptroller General

(a) Except as provided in subsection (c) of this section, a Comptroller General serving a complete term as Comptroller General or who retires under section 703(e)(1) of this title is entitled to receive an annuity for life equal to the pay the Comptroller General is receiving on completion of the term or at the time of retirement. An annuity of a Comptroller General who completes a term before becoming 65 years of age is reduced by .25 percent for each complete month the Comptroller General is under 65 years of age.

(b) Except as provided in subsection (c) of this section, a Comptroller General becoming permanently disabled shall be retired and is entitled to receive an annuity for life equal to—

(1) the pay of the Comptroller General at the time of retirement if the Comptroller General served at least 10 years; or

(2) 50 percent of the pay if the Comptroller General served less than 10 years.

(c) A Comptroller General who, when appointed, is or has been subject to subchapter III of chapter 83 or chapter 84 of title 5 remains subject to such subchapter III or such chapter 84 (as the case may be) unless the Comptroller General elects in writing to receive an annuity under this section. An election is irrevocable and must be made within 10 years and 60 days after the start of service as Comptroller General. A Comptroller General electing to receive an annuity under this section is entitled to a refund of the lump-sum credit to the account of the Comptroller General in the Civil Service Retirement and Disability Fund.

(d) A Comptroller General (except a Comptroller General remaining subject to subchapter III of chapter 83 of title 5) shall—

(1) deposit with the Government Accountability Office for redeposit in the Treasury as miscellaneous receipts as a contribution to the annuity—

(A) 3.5 percent of the pay received as Comptroller General before deductions are made under clause (2)(A) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if electing survivor benefits under this subchapter; or

(B) 8 percent of the pay received as Comptroller General before deductions are made under clause (2)(B) of this subsection plus 3 percent interest compounded every December 31 on the amount to be deposited, if not electing survivor benefits under this subchapter; and

(2) have—

(A) 3.5 percent of the pay received as Comptroller General deducted as a contribution to the annuity if electing survivor benefits under this subchapter; or

(B) 8 percent of the pay received as Comptroller General deducted as a contribution to the annuity if not electing survivor benefits under this subchapter.

(e) A Comptroller General receiving benefits under this section may not receive retirement or disability benefits under another law of the United States.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 902; Pub. L. 100–426, title II, §203, Sept. 9, 1988, 102 Stat. 1600; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
772(a) | 31:43(2d par. 1st sentence). | June 10, 1921, ch. 18, 42 Stat. 20, §303(2d par. 1st, 2d, last sentences); added July 28, 1953, ch. 256, 67 Stat. 229.
772(b) | 31:43(2d par. 2d sentence). |
772(c) | 31:43(3d par. 1st, 2d sentences, 3d sentence words before comma). | June 10, 1921, ch. 18, 42 Stat. 20, §303(3d par. 1st–3d sentences); added July 26, 1966, Pub. L. 89–520, §1, 80 Stat. 329; Oct. 25, 1978, Pub. L. 95–512, §4(b)(1), 92 Stat. 1800.
772(d) | 31:43(2d par. 4th sentence, 3d par. last sentence). | June 10, 1921, ch. 18, 42 Stat. 20, §303(2d par. 4th sentence, 3d par. last sentence); added Oct. 25, 1978, Pub. L. 95–512, §4(a), (b)(2), 92 Stat. 1800.
772(e) | 31:43(2d par. last sentence, 3d par. 3d sentence words after comma). |

In subsections (a) and (b), the words "Except as provided in subsection (c) of this section" are added for clarity. The words "is entitled to receive" are substituted for "shall receive" as being more precise and for consistency with title 5.

In subsection (a), the words "under section 703(e)(1) of this title" are added for clarity. The words "in his office" are omitted as surplus. The words "before becoming 65 years of age" are added for clarity. The words "at such completion" are omitted as surplus.

In subsection (b), before clause (1), the words "from performing his duties" are omitted as surplus.

In subsections (c) and (d), the words "Comptroller General" are substituted for "person appointed to the Office of Comptroller General" and "person who is appointed to the Office of Comptroller General" to eliminate unnecessary words.

In subsection (c), the words "Notwithstanding the preceding paragraph of this section" are omitted as surplus. The words "after January 1, 1966" are omitted as executed. The words "receive an annuity under this section" are substituted for "and no deduction from his salary shall be made under the preceding paragraph . . . be subject to the provisions of the preceding paragraph of this section" for clarity and because of the restatement.

In subsection (d), before clause (1), the words "after October 25, 1978" are omitted as executed. The words "(except a Comptroller General remaining subject to subchapter III of chapter 83 of title 5)" are added for clarity. In clauses (1) and (2), the word "pay" is substituted for "salary" for consistency in the revised title and with other titles of the United States Code. The words "a sum equal to" are omitted as surplus. In clause (1), before subclause (A), the words "makes such an election under this paragraph" are omitted as surplus. The word "redeposit" is substituted for "covering" for clarity. The words "the general fund of" and "authorized under the preceding paragraph" are omitted as surplus. In subclauses (A) and (B), the words "before deductions are made under clause (2)(A) of this subsection" and "before deductions are made under clause (2)(B) of this subsection" are substituted for "prior to the date current deductions begin from his salary" for clarity. The words "per annum" are omitted as surplus. In clause (2), the words "authorized by this paragraph" are omitted as surplus.

In subsection (e), the words "Comptroller General" are substituted for "person" for clarity.

#### Editorial Notes

#### Amendments

2004—Subsec. (d)(1). Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office" in introductory provisions.

1988—Subsec. (a). Pub. L. 100–426, §203(1), substituted "retires under section 703(e)(1) of this title" for "is retired for age under section 703(e)(1) of this title after serving at least 10 years".

Subsec. (c). Pub. L. 100–426, §203(2), substituted "subchapter III of chapter 83 or chapter 84 of title 5 remains subject to such subchapter III or such chapter 84 (as the case may be)" for "subchapter III of chapter 83 of title 5 remains subject to subchapter III".

#### Statutory Notes and Related Subsidiaries

#### Effective Date of 1988 Amendment

Pub. L. 100–426, title II, §208, Sept. 9, 1988, 102 Stat. 1601, provided that: "The amendments made by this title [amending this section and sections 703, 771, 773, 774, 776, and 777 of this title] shall be effective after the end of the 60-day period beginning on the date of enactment of this Act [Sept. 9, 1988], except that an individual who, as of such date of enactment, is receiving an annuity under subchapter V of chapter 7 of title 31, United States Code, as a retired Comptroller General (and the spouse and any dependent children of such individual who may survive such individual) shall remain subject to the provisions of such subchapter, as in effect immediately before such date, if the retired Comptroller General makes an election under this section. An election under this section shall be ineffective unless it is made in writing and received by the General Counsel of the General Accounting Office [now Government Accountability Office] before the end of the 60-day period referred to in the preceding sentence."

### §773. Election of survivor benefits

(a) To provide survivor benefits, a Comptroller General may elect in writing to reduce the pay and annuity of the Comptroller General. An election shall be made within 6 months of taking office or, if an election is made under section 772(c) of this title, by the 60th day after making an election under section 772(c).

(b) A Comptroller General electing to provide survivor benefits shall—

(1) have 4.5 percent of the pay received as Comptroller General and 5 percent of the annuity of the Comptroller General deducted; and

(2) deposit with the Government Accountability Office for redeposit in the Treasury as miscellaneous receipts—

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

(B) 4.5 percent of basic pay received as a member of Congress or for other civilian service on which a surviving spouse's annuity is computed under section 774(d) of this title; and

(C) 4 percent interest before January 1, 1948, and 3 percent interest after December 31, 1947, compounded every December 31, on amounts deposited.

(c) This subchapter does not prevent a surviving spouse or dependent child from receiving another annuity while receiving an annuity under section 774 of this title. However, service used in computing an annuity under section 774 may not be used in computing the other annuity.

(d) The reduction in the Comptroller General's annuity under subsection (b)(1) for the purpose of providing survivor benefits shall be terminated for each full month after the death of the spouse.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 903; Pub. L. 100–426, title II, §204, Sept. 9, 1988, 102 Stat. 1600; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
773(a) | 31:43b(a). | June 10, 1921, ch. 18, 42 Stat. 20, §319(a); added July 13, 1959, Pub. L. 86–87, 73 Stat. 197; July 26, 1966, Pub. L. 89–520, §2, 80 Stat. 329.
773(b) | 31:43b(b), (c). | June 10, 1921, ch. 18, 42 Stat. 20, §319(b), (c); added July 13, 1959, Pub. L. 86–87, 73 Stat. 197; Oct. 25, 1978, Pub. L. 95–512, §2(1), 92 Stat. 1799.
773(c) | 31:43b(q). | June 10, 1921, ch. 18, 42 Stat. 20, §319(q); added July 13, 1959, Pub. L. 86–87, 73 Stat. 200.

In subsections (a) and (b), the word "pay" is substituted for "salary", and the word "annuity" is substituted for "retirement pay", for consistency in the revised title and with other titles of the United States Code.

In subsection (a), the words "To provide" are substituted for "for purposes of" for clarity. The words "or in the case of the Comptroller General currently in office and any retired Comptroller General, within six months after July 13, 1959" are omitted as executed. The words "as hereinafter provided" are omitted as surplus.

In subsection (b), before clause (1), the words "of the United States" are omitted as surplus. The words "or retired Comptroller General" are omitted as executed. The word "provide" is substituted for "receive" for clarity and consistency. In clause (2), before subclause (A), the word "redeposit" is substituted for "covering" for clarity. The words "the general fund of" and "a sum equal to" are omitted as surplus. In subclause (A), the words "the date current . . . from his salary and retirement pay" and 31:43b(c)(last sentence) are omitted as surplus. In subclause (B), the words "salary . . . or compensation for service" are omitted as surplus. The words "member of Congress" are substituted for "Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States" for consistency and to eliminate unnecessary words.

In subsection (c), the words "be construed to" and "eligible therefore" are omitted as surplus. The words "receiving another annuity while" are substituted for "simultaneously . . . and any annuity . . . to which she would otherwise be entitled under any other law" to eliminate unnecessary words. The words "(including old age and survivor benefits)" and "without regard to this section" are omitted as surplus.

#### Editorial Notes

#### Amendments

2004—Subsec. (b)(2). Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office" in introductory provisions.

1988—Subsec. (b)(1). Pub. L. 100–426, §204(1), inserted "5 percent of the" before "annuity".

Subsec. (b)(2)(C). Pub. L. 100–426, §204(2), substituted "3 percent" for "4.5 percent".

Subsec. (d). Pub. L. 100–426, §204(3), added subsec. (d).

#### Statutory Notes and Related Subsidiaries

#### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–426 effective after end of 60-day period beginning Sept. 9, 1988, with certain exceptions, see section 208 of Pub. L. 100–426, set out as a note under section 772 of this title.

### §774. Survivor annuities

(a) In this section—

(1) "allowable military service" means honorable active service of not more than 5 years in an armed force (including service in the National Guard when ordered to active duty for the United States Government), when the service is not creditable in computing another annuity.

(2) "other prior allowable service" means civilian service as an officer or employee of the Government or District of Columbia government not covered by subsection (d)(1) of this section.

(3) "congressional employee" has the same meaning given that term in section 2107 of title 5.

(b) A survivor annuity shall be paid under this subchapter when a Comptroller General—

(1) makes an election under section 773 of this title;

(2) dies in office or while receiving an annuity under section 772 of this title;

(3) had at least 18 months of civilian service at death computed under subsections (a) and (d) of this section; and

(4) had deductions or deposits under section 773 of this title made for the last 18 months of civilian service.

(c) If the Comptroller General or retired Comptroller General is survived—

(1) only by a spouse, the surviving spouse shall receive an annuity computed under subsection (d) of this section beginning on the death of the Comptroller General or retired Comptroller General or when the spouse is 50 years of age, whichever is later;

(2) by a spouse and a dependent child, the surviving spouse shall receive an immediate annuity computed under subsection (d) of this section and each dependent child shall receive an immediate annuity equal to the smaller of—

(A) 10 percent of the average annual pay computed under subsection (d)(1) of this section; or

(B) 20 percent of the average annual pay computed under subsection (d)(1) of this section, divided by the number of dependent children; or

(3) only by a dependent child, each dependent child shall receive an immediate annuity equal to the smaller of—

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

(B) 20 percent of the average annual pay computed under subsection (d)(1) of this section; or

(C) 40 percent of the average annual pay computed under subsection (d)(1) of this section, divided by the number of dependent children.

(d) The annuity of a surviving spouse is equal to—

(1) 1.5 percent of the average annual pay (based on the 3 years of highest pay received as Comptroller General and other prior allowable service) times—

(A) the number of years of—

(i) service as Comptroller General or a member of Congress; and

(ii) prior allowable military service; and

(B) not more than 15 years of prior allowable service as a congressional employee; plus

(2) .75 percent of the average pay computed under clause (1) of this subsection times the number of years of other allowable service.

(e) A surviving spouse's annuity may not be more than 50 percent nor less than 25 percent of the average annual pay computed under subsection (d)(1) of this section. If a Comptroller General does not make the deposit under section 773(b) of this title, a surviving spouse's annuity shall be credited with the service during which a deposit was not made, unless the spouse elects not to have the service credited. However, the annuity shall be reduced by 10 percent of the amount of the unpaid deposit, computed on the date the Comptroller General or retired Comptroller General dies.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 904; Pub. L. 100–426, title II, §205, Sept. 9, 1988, 102 Stat. 1600.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
774(a) | 31:43b(o). | June 10, 1921, ch. 18, 42 Stat. 20, §319(d), (o); added July 13, 1959, Pub. L. 86–87, 73 Stat. 197, 200.
774(b), (c) | 31:43b(e). | June 10, 1921, ch. 18, 42 Stat. 20, §319(e), (n); added July 13, 1959, Pub. L. 86–87, 73 Stat. 197, 200; Oct. 25, 1978, Pub. L. 95–512, §2(2)–(4), 92 Stat. 1799.
774(d) | 31:43b(n)(less words after last comma). |
774(e) | 31:43b(d). |
| 31:43b(n)(words after last comma). |

In subsection (a)(1), the words "in an armed force" are substituted for "in the Army, Navy, Air Force, Marine Corps, or Coast Guard" for consistency with title 10. The word "only" is omitted as surplus. The word "Government" is added for consistency. The word "computing" is added for clarity. The word "annuity" is substituted for "retirement or retired pay" for consistency in the revised title and with other titles of the United States Code. The words "under any other provision of law" are omitted as surplus.

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

In subsection (b), before clause (1), the words "A survivor annuity shall be paid under this subchapter when" are added for clarity. The words "or retired Comptroller General" are omitted as executed. In clause (1), the words "made an election under section 733 of this title" are substituted for "has elected to bring himself within the purview of this section" for clarity. In clause (2), the word "annuity" is substituted for "retirement pay" for consistency in the revised title and with other titles of the Code. In clause (4), the words "salary" and "actually" are omitted as surplus.

In subsection (c)(1), the words "only by a spouse" are substituted for "by a widow but not by a dependent child" to eliminate unnecessary words.

In subsection (c)(2), before subclause (A), the words "or children" and "in an amount" are omitted as surplus.

In subsection (c)(3), before subclause (A), the words "only by a dependent child" are substituted for "no surviving widow but leaves a surviving dependent child or children" to eliminate unnecessary words. In subclause (A), the words "the amount of" are omitted as surplus. The words "a surviving spouse" are substituted for "such widow . . . had she survived" to eliminate unnecessary words.

In subsection (d), before clause (1), the words "of a Comptroller General or retired Comptroller General who has elected to bring himself within the purview of this section" are omitted as surplus. In clauses (1) and (2), the word "pay" is substituted for "salary" for consistency in the revised title and with other titles of the Code. In clause (1), before subclause (A), the words "by him for service . . . service in which his" are omitted as surplus. In subclause (A)(i), the words "member of Congress" are substituted for "Senator, Representative, Delegate, or Resident Commissioner in the Congress of the United States" for consistency and to eliminate unnecessary words. The words "his years of service as" and "of the United States" are omitted as surplus.

In subsection (e), the words "and shall be further reduced in accordance with subsection (d) of this section if applicable" are omitted because of the restatement. The words "or a retired Comptroller General" are omitted as executed. The words "during which a deposit was not made" are substituted for "rendered" for clarity. The word "unpaid" is added for clarity.

#### Editorial Notes

#### Amendments

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

Subsec. (c)(2), (3). Pub. L. 100–426, §205(2), amended pars. (2) and (3) generally. Prior to amendment, pars. (2) and (3) read as follows:

"(2) by a spouse and a dependent child, the surviving spouse shall receive an immediate annuity under subsection (d) of this section and each dependent child shall receive an immediate annuity equal to the smaller of—

"(A) $1,548; or

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

"(3) only by a dependent child, each dependent child shall receive an immediate annuity equal to the smaller of—

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

"(B) $1,860; or

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

Subsec. (d)(1). Pub. L. 100–426, §205(3), substituted "1.5 percent" for "1.25 percent" in introductory provisions.

Subsec. (e). Pub. L. 100–426, §205(4), substituted "more than 50 percent nor less than 25 percent" for "more than 40 percent".

#### Statutory Notes and Related Subsidiaries

#### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–426 effective after end of 60-day period beginning Sept. 9, 1988, with certain exceptions, see section 208 of Pub. L. 100–426, set out as a note under section 772 of this title.

### §775. Refunds

(a) A Comptroller General separated from office before becoming entitled to receive an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted from pay or deposited as a contribution under section 772, plus 3 percent interest on the amount compounded every December 31.

(b) A Comptroller General making an election under section 773 of this title who is separated from office before becoming entitled to an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted under section 773 of this title, plus 4 percent interest before January 1, 1948, and 3 percent interest after December 31, 1947, compounded every December 31 until the separation date.

(c) A lump-sum refund of the amounts deducted under sections 772 and 773 of this title, plus interest of 4 percent before January 1, 1948, and 3 percent after December 31, 1947, compounded every December 31 until the date of death, shall be paid under subsection (d) of this section if—

(1) a Comptroller General dies in office before completing 5 years of civilian service under section 774 of this title or after completing 5 years of civilian service but without a survivor entitled to an annuity under section 774(b) and (c) of this title; or

(2) if a retired Comptroller General dies without a survivor entitled to an annuity under section 774(b) and (c) of this title.

(d) If a Comptroller General or retired Comptroller General dies before a refund is made under this section, the refund shall be paid in the following order of precedence:

(1) to a beneficiary the Comptroller General or retired Comptroller General designated in writing if the designation was received by the Government Accountability Office before the death of the Comptroller General or retired Comptroller General.

(2) to a surviving spouse.

(3) to the children and to a descendant of a deceased child by representation.

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

(5) to the executor or administrator of the estate of the Comptroller General or retired Comptroller General.

(6) to the next of kin that the General Counsel of the Government Accountability Office decides is entitled to the refund under the laws of the domicile of the Comptroller General or retired Comptroller General at the time of death.

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

(f) If the annuities of all individuals entitled to survivor annuities under this subchapter end before the amount of annuities paid equals the amount deducted under sections 772 and 773 of this title, plus interest of 4 percent before January 1, 1948, and 3 percent after December 31, 1947, compounded every December 31 until the date of death, the remainder shall be paid under subsection (d) of this section.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 905; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
775(a) | 31:43(last par. 1st sentence). | June 10, 1921, ch. 18, 42 Stat. 20, §303(last par.); added Oct. 25, 1978, Pub. L. 95–512, §4(c), 92 Stat. 1801.
775(b) | 31:43b(i). | June 10, 1921, ch. 18, 42 Stat. 20, §319(i), (j)(less last 13 words before colon), (k); added July 13, 1959, Pub. L. 86–87, 73 Stat. 198.
775(c)–(e) | 31:43(last par. last sentence). |
| 31:43b(j)(less last 13 words before colon). |
775(f) | 31:43b(k). |

In subsections (a) and (b), the word "total" is omitted as surplus.

In subsection (a), the word "pay" is substituted for "salary" for consistency in the revised title and with other titles of the United States Code. The words "by him" and "to his annuity" are omitted as surplus.

In subsection (b), the words "who has elected to bring himself within the purview of" are omitted as surplus. The word "annuity" is substituted for "retirement pay" for consistency in the revised title and with other titles of the Code.

In subsection (c), before clause (1), the words "A lump-sum refund of the amounts deducted under sections 772 and 773 of this title" are substituted for "total amount deducted from his salary and retirement pay" for clarity. The words "under subsection (d) of this section" are added because of the restatement. The words "to the person or persons surviving at the date title to payment arises" are omitted as surplus.

In subsection (d), the words before clause (1) are included for clarity. In clauses (2)–(4) and (6), the words "of such Comptroller General or retired Comptroller General" are omitted as surplus. In clause (5), the words "duly appointed" are omitted as surplus.

In subsection (e), the words "of a Comptroller General or retired Comptroller General" are omitted as surplus. The words "is not subject to" are substituted for "shall be made . . . without regard to the definitions of these terms in" to eliminate unnecessary words.

In subsection (f), the word "individuals" is substituted for "persons" for consistency. The word "aggregate" is omitted as surplus. The words "under sections 772 and 773 of this title" are substituted for "total . . . from the salary and retirement pay of a Comptroller General or retired Comptroller General" for clarity and consistency. The word "under" is substituted for "in the order of precedence prescribed in" to eliminate unnecessary words.

#### Editorial Notes

#### Amendments

2004—Subsec. (d)(1), (6). Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office".

### §776. Payment of survivor benefits

(a) An annuity under section 774 of this title accrues monthly and is paid monthly on the first business day of the month after the month in which an annuity accrues.

(b)(1) A surviving spouse's annuity ends when the spouse remarries before age 55 or dies.

(2) A dependent child's annuity ends when the child becomes 18 years of age (unless the child is then a student as described in section 771(1)(C) of this title), marries, or dies, whichever is earliest. However, if a child is not self-supporting because of a physical or mental disability, an annuity ends when the child recovers, marries, or dies.

(3) If a surviving spouse dies and a dependent child survives, the child's annuity is recomputed under section 774(c)(3) of this title.

(4) When a dependent child's annuity ends, the annuity of another dependent child is recomputed as if the child whose annuity has ended did not survive a Comptroller General or retired Comptroller General.

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

(1) for a reason except death, shall be paid to the survivor; and

(2) when a survivor dies, shall be paid in the following order of precedence:

(A) to the executor or administrator of the estate of the individual.

(B) if there is no executor or administrator, then after 30 days after the date of death, to an individual the General Counsel of the Government Accountability Office decides is legally entitled to the payment.

(d)(1) A payment under subsection (c)(2)(B) of this section or section 775(d) of this title is a bar to recovery by another individual.

(2) A benefit under this section and sections 773–775 of this title is not assignable or subject to legal process.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 906; Pub. L. 100–426, title II, §206, Sept. 9, 1988, 102 Stat. 1601; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
776(a) | 31:43b(m)(1st sentence). | June 10, 1921, ch. 18, 42 Stat. 20, §319(f), (j)(last 13 words before colon), (l), (m); added July 13, 1959, Pub. L. 86–87, 73 Stat. 198, 199.
776(b) | 31:43b(f). |
776(c) | 31:43b(l)(words before last comma). |
776(d)(1) | 31:43b(j)(last 13 words before colon). |
| 31:43b(l)(words after last comma). |
776(d)(2) | 31:43b(m)(last sentence). |

In subsection (a), the words "due and" and "or other period" are omitted as surplus.

In subsection (b)(2), the word "dependent" is added for clarity.

In subsections (b)(3) and (c), the words "of a Comptroller General or retired Comptroller General" are omitted as surplus.

In subsection (b)(3) and (4), the words "and paid" are omitted as surplus.

In subsection (c)(2)(A), the words "duly appointed" are omitted as surplus. The word "individual" is substituted for "person" for consistency.

In subsection (c)(2)(B), the words "payment may be made" and "the expiration of . . . from" are omitted as surplus. The words "to the payment" are substituted for "thereto" for clarity.

In subsection (d)(2), the words "A benefit" are substituted for "None of the moneys mentioned" to eliminate unnecessary words. The words "either in law or equity" and "execution, levy, attachment, garnishment, or other" are omitted as surplus.

#### Editorial Notes

#### Amendments

2004—Subsec. (c)(2)(B). Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office".

1988—Subsec. (b)(1). Pub. L. 100–426, §206(1), inserted "before age 55" after "remarries".

Subsec. (b)(2). Pub. L. 100–426, §206(2), inserted "(unless the child is then a student as described in section 771(1)(C) of this title)" after "age".

#### Statutory Notes and Related Subsidiaries

#### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–426 effective after end of 60-day period beginning Sept. 9, 1988, with certain exceptions, see section 208 of Pub. L. 100–426, set out as a note under section 772 of this title.

### §777. Annuity increases

(a) An annuity payable under this subchapter shall be increased at the same time that, and by the same percent as the percentage by which, annuities are increased under section 8340(b) of title 5.

(b) An annuity under section 772 of this title may not be more than the basic pay of the Comptroller General. A surviving spouse's annuity may be increased under this section without regard to any limitation set forth in section 774(e) of this title.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 906; Pub. L. 100–426, title II, §207, Sept. 9, 1988, 102 Stat. 1601.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
777(a) | 31:43c(a)(words before colon), (1). | June 10, 1921, ch. 18, 42 Stat. 20, §320; added Oct. 25, 1978, Pub. L. 95–512, §3, 92 Stat. 1799.
777(b) | 31:43c(a)(2). |
777(c) | 31:43c(a)(3), (b). |

In subsection (a), before clause (1), the text of 31:43c(a)(words before colon) is omitted as surplus.

In subsection (b), the words "in any year" and "commencing" are omitted as surplus.

In subsection (c)(1), the words "per centum" and "by the Comptroller General" are omitted as surplus. The words "Civil Service Commission" (subsequently changed to "Office of Personnel Management" because of section 101 of Reorganization Plan No. 2 of 1978 (eff. Jan. 1, 1979, 92 Stat. 3783)) are omitted because of the restatement of section 8340(b) of title 5 by section 1702(a) of the Omnibus Budget Reconciliation Act of 1981.

In subsection (c)(2), the words "by reason of the application of subsection (a) of this section" and "annual" are omitted as surplus. The words "basic pay" are substituted for "compensation" for consistency with other titles of the United States Code.

#### Editorial Notes

#### Amendments

1988—Pub. L. 100–426 amended section generally. Prior to amendment, section read as follows:

"(a) The Comptroller General shall compute—

"(1) on January 1 of each year, or within a reasonable time after January 1, the percent change in the Consumer Price Index between June and December of the prior year; and

"(2) on July 1 of each year, or within a reasonable time after July 1, the percent change in the Index between June of the same year and December of the prior year.

"(b) If a percent change computed under subsection (a)(1) of this section indicates a rise in the Index, an annuity payable under this subchapter and beginning before March 2 shall increase on March 1 by the percent change computed under subsection (a)(1), adjusted to the nearest .1 percent. If a percent change computed under subsection (a)(2) of this section indicates a rise in the Index, an annuity payable under this subchapter and beginning before September 2 shall increase on September 1 by the percent change computed under subsection (a)(2), adjusted to the nearest .1 percent.

"(c)(1) An increase under this section may not be more than an increase prescribed under section 8340(b) of title 5.

"(2) An annuity under section 772 of this title may not be more than the basic pay of the Comptroller General."

#### Statutory Notes and Related Subsidiaries

#### Effective Date of 1988 Amendment

Amendment by Pub. L. 100–426 effective after end of 60-day period beginning Sept. 9, 1988, with certain exceptions, see section 208 of Pub. L. 100–426, set out as a note under section 772 of this title.

### §778. Dependency and disability decisions

The General Counsel of the Government Accountability Office shall decide a question of dependency, disability, or dependency and disability under sections 773–776 of this title. A decision under this section is final.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 907; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
778 | 31:43b(h). | June 10, 1921, ch. 18, 42 Stat. 20, §319(h); added July 13, 1959, Pub. L. 86–87, 73 Stat. 198.

The words "arising" and "and conclusive" are omitted as surplus.

#### Editorial Notes

#### Amendments

2004—Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office".

### §779. Use of appropriations

Annuities and refunds under this subchapter shall be paid by the Comptroller General from appropriations of the Government Accountability Office.

(Pub. L. 97–258, Sept. 13, 1982, 96 Stat. 907; Pub. L. 108–271, §8(b), July 7, 2004, 118 Stat. 814.)

Historical and Revision Notes
Revised Section | Source (U.S. Code) | Source (Statutes at Large)
--- | --- | ---
779 | 31:43(2d par. 3d sentence). | June 10, 1921, ch. 18, 42 Stat. 20, §303(2d par. 3d sentence); added July 28, 1953, ch. 256, 67 Stat. 229.
| 31:43b(r). | June 10, 1921, ch. 18, 42 Stat. 20, §319(r); added July 13, 1959, Pub. L. 86–87, 73 Stat. 200.

The words "of deposits" in 31:43b(r) are omitted as surplus.

#### Editorial Notes

#### Amendments

2004—Pub. L. 108–271 substituted "Government Accountability Office" for "General Accounting Office".