Title 31Money and FinanceRelease 119-73

§773 Election of survivor benefits

Title 31 › Subtitle SUBTITLE I— - GENERAL › Chapter CHAPTER 7— - GOVERNMENT ACCOUNTABILITY OFFICE › Subchapter SUBCHAPTER V— - ANNUITIES › § 773

Last updated Apr 6, 2026|Official source

Summary

A Comptroller General can choose in writing to give survivor benefits by taking a pay cut. That choice must be made within 6 months of starting the job, or within 60 days if they already made a related election. If chosen, 4.5% of the Comptroller General’s pay and 5% of their annuity are deducted. The office must put into the Treasury certain 4.5% amounts and interest: 4.5% of pay and annuity received before deductions began, 4.5% of basic pay from congressional or other service used to figure the survivor annuity, and interest compounded each December 31 at 4% before January 1, 1948 and 3% after December 31, 1947. A surviving spouse or child may collect another annuity at the same time, but the same service cannot be counted for both annuities. The annuity reduction for survivor benefits stops for each full month after the spouse dies.

Full Legal Text

Title 31, §773

Money and Finance — Source: USLM XML via OLRC

(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.

Legislative History

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (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 AmendmentAmendment 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.

Reference

Citations & Metadata

Citation

31 U.S.C. § 773

Title 31Money and Finance

Last Updated

Apr 6, 2026

Release point: 119-73