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B-230340.2 1 (1989-03-24)

handle is hein.gao/gaobadnkp0001 and id is 1 raw text is: 


         The Comptroller General
~        of the United States                     f,
         Washino, D.C. 20648

         Deision

                   Mrs. Ruth B. Holmes - Survivor Benefit Plan -

         Matterof:  Social Security Offset

         File:      B-230340.2

         Date:     March 24, 1989


         DIGEST

         The Survivor Benefit Plan (SBP) is an income maintenance
         program for the dependents of deceased military retirees,
         and it was designed to complement social security survivor
         benefits. The SBP law contains a provision requiring an
         annuity offset in the amount of the social security survivor
         benefit to which a widow or widower would be entitled
         predicated on the retiree's military service, regardless
         of the actual social security entitlement. Hence, the SBP
         annuity of an Army reservist's widow was subject to a social
         security offset based on 5 two-week periods of annual active
         training duty he performed between 1957 and 1961, notwith-
         standing that her social security benefits were actually
         based on the retiree's nonmilitary employment.


         DECISION

         In this case we conclude that the Survivor Benefit Plan
         (SBP) annuity of the widow of a retired Army Reserve officer
         was properly reduced on account of a social security
         offset provision contained in the SBP law.l/ We also


         1/ This action is in response to a request for an
         advance decision received from Mr. P. B. Wolfsheimer,
         Special Disbursing Agent, Army Finance and Accounting
         Center, concerning the propriety of issuing payment on
         a voucher in favor of Mrs. Ruth B. Holmes in the amount
         of $315.90, representing a refund of reductions made in
         her SBP annuity for the period from January 1 through
         September 30, 1987, on account of the social security
         offset provision of the SBP law. The request was for-
         warded here by the Office of the Secretary of the Army
         after it was approved by the Department of Defense Military
         Pay and Allowance Committee and assigned submission number
         DO-A-1482.

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