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B-238740 1 (1991-04-23)

handle is hein.gao/gaobadnwh0001 and id is 1 raw text is: Coawfler Gna at S* United 3Wft Decision Matter of: Eileen B. Williams - Social Security Offset from Survivor Benefit Plan File: B-238740 Date: April 23, 1991 DECISION'-______________ ______ This is in response to a request for an advance decision regarding the calculation of the Survivor Benefit Plan (SBP) annuity of Mrs. Eileen S. Williams, widow of Major Ralph E. Williams, USAF (Retired).1/ Mrs. Williams receives a railroad retirement survivor annuity as well as an SBP annuity, Her SBP annuity is currently being offset by the portion of the railroad annuity that constitutes social security benefits predicated on Major Williams' military service after 1956. The Army Finance Center asks whether offset, which clearly would be proper if no railroad annuity were involved, is appropriate; the Finance Center's concern is that the social security benefits in issue are paid as elements of the railroad annuity, not directly by the Social Security Administration. For the reasons presented below, offset is appropriate. In'1972 Congress established the SBP (10 U.S.C. §5 1447-1455) to complement the social security benefits of surviving military dependents. Under the plan, a retired member may elect to provide an anjiuity for his dependents. The member accepts a reduced amount of retired pay during\his life, and upon his death an annuity is payable to the eligible survivor. However, when the survivor is eligible for social security benefits based on the member's post-1956 military service, in addition to the SBP annuity, a deduction for social security benefits is made from the SBP annuity. 10 U.S.C. § 1451. Congress enacted the Railroad Retirement Act of 1974, Pub. L. No. 93-445, 45 U.S.C. S 231, to restructure the retirement plan of railroad employees. The Act established a two-tiered system of retirement benefits for employees as well as 1/ The Department of Defense Military Pay and Allowance Committee has assigned the number DO-A-1498 to the request.

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