§775 — Title 31 Money and Finance | U.S. Code

Summary

Pays a lump-sum refund of the money taken from a Comptroller General’s pay or put in as contributions if they leave office before getting an annuity, plus interest. Money taken under the basic contribution rule gets 3% interest compounded each December 31. Money taken under the election rule gets 4% interest for periods before January 1, 1948 and 3% after December 31, 1947, compounded each December 31 until the separation or death date. If a Comptroller General dies before getting a refund (or a retired Comptroller General dies with no survivor annuity), the same refund and interest are paid up to the date of death. If a refund is paid after death, it goes in this order: a written beneficiary on file before death, then a surviving spouse, then children and their descendants, then parents, then the estate’s executor or administrator, and finally the next of kin the GAO General Counsel decides is entitled under the law where the person lived. The General Counsel does not have to follow two listing rules in making decisions about a surviving spouse or child. If survivor annuities stop before the total paid equals the contributions plus interest, the leftover is paid in the same order.

Title 31, §775

Money and Finance — Source: USLM XML via OLRC

(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 section 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 section 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.

Notes & Related Subsidiaries

Historical and Revision Notes

Revised SectionSource (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 section 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 section 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”.

§775 Refunds