PUBLIC LAW 99-145—NOV. 8, 1985 "(ii) is entitled to retired pay or is qualified for that pay except that he has not applied for and been granted that pay; or "(iii) would be eligible for retired pay under chapter 67 of this title but for the fact that he is under 60 years of age. "(2) Subject to paragraph (3), an annuity computed under this subsection shall be determined as follows: "(A) In the case of a beneficiary of a standard annuity under section 1450(a) of this title, the annuity shall be the amount equal to 55 percent of the base amount (as the base amount is adjusted from time to time under section 1401a of this title). "(B) In the case of a beneficiary of a reserve-component annuity under section 1450(a) of this title, the annuity shall be the percentage of the base amount (as the base amount is adjusted from time to time under section 1401a of this title) that'll) is less than 55 percent; and "(ii) is determined under subsection (f), "(C) In the case of a beneficiary of an annuity under section 1448(d) or 1448(f) of this title, the annuity shall be the amount equal to 55 percent of the retired pay of the person providing the annuity (as that pay is determined under subsection (c)). "(3) An annuity computed under this subsection shall be reduced by the lesser of— "(A) the amount of the survivor benefit, if any, to which the widow or widower would be entitled under title II of the Social Security Act (42 U.S.C. 401 et seq.) based solely upon service by the person concerned as described in section 210(1)(1) of such Act (42 U.S.C. 410(1)(1)) and calculated assuming that the person concerned lives to age 65; or "(B) 40 percent of the amount of the monthly annuity as determined under paragraph (2). "(4)(A) For the purpose of paragraph (3), a widow or widower shall not be considered as entitled to a benefit under title II of the Social Security Act (42 U.S.C. 401 et seq.) to the extent that such benefit has been offset by deductions under section 203 of such Act (42 U.S.C. 403) on account of work. "(B) In the computation of any reduction made under paragraph (3), there shall be excluded any period of service described in section 210(1)(1) of the Social Security Act (42 U.S.C. 410(1)(1))— "(i) which was performed after December 1, 1980; and "(ii) which involved periods of service of less than 30 continuous days for which the person concerned is entitled to receive a refund under section 6413(c) of the Internal Revenue Code of 1954 of the social security tax which the person had paid. "(f) The percentage to be applied in determining the amount of an annuity computed under subsection (a)(2), (b)(2), or (e)(2)(B) shall be determined under regulations prescribed by the Secretary of Defense. Such regiliations shall be prescribed taking into consideration— "(1) the age of the person electing to provide the annuity at the time of such election; "(2) the difference in age between such person and the beneficiary of the annuity; "(3) whether such person provided for the annuity to become effective (in the event he died before becoming 60 years 'of age)
99 STAT. 669
10 USC 1331 et
- ^910 USC 1450.
10 USC I40ia.
Post, pp. 670,671.
| 26 USC 6413.
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