60 STAT.] 79TH CONG. , 2D SESS.-CH. 709-JULY 31, 1946 therefor. A parent, otherwise entitled to an annuity under this section, shall be entitled only to that part of such annuity for a month which exceeds the total of any other annuity under this section, retirement annuity, and insurance benefit under the Social Security Act to which such parent would be entitled for such month on proper application therefor. "(h) MAXIMUM AND MINIMUM ANNUITY TOTALS.- Whenever accord- ing to the provisions of this section as to annuities, payable for a month with respect to the death of an employee, the total of annuities is more than $20 and exceeds either (a) $120, or (b) an amount equal to twice such employee's basic amount, or with respect to employees other than those who will have been completely insured solely by virtue of subsection (1) (7) (iii), such total exceeds (c) an amount equal to 80 per centum of his average monthly remuneration, which- ever of such amounts is least, such total of annuities shall, prior to any deductions under subsection (i), be reduced to such least amount or to $20, whichever is greater. Whenever such total of annuities is less than $10, such total shall, prior to any deductions under subsection (i), be increased to $10. "(i) DEDUCTIONS FROM ANNUITIES. - (1) Deductions shall be made from any payments under this section to which an individual is entitled, until the total of such deductions equals such individual's annuity or annuities under this section for any month in which such individual-- "(i) will have rendered compensated service within or without the United States to an employer; "(ii) will have rendered service for wages of not less than $25; "(iii) if a child under eighteen and over sixteen years of age, will have failed to attend school regularly and the Board finds that attendance will have been feasible; or "(iv) if a widow otherwise entitled to an annuity under sub- section (b) will not have had in her care a child of the deceased employee entitled to receive an annuity under subsection (c); "(2) The total of deductions for all events described in paragraph (1) occurring in the same month shall be limited to the amount of such individual's annuity or annuities for that month. Such indi- vidual (or anyone in receipt of an annuity in his behalf) shall report to the Board the occurrence of any event described in paragraph (1). "(3) Deductions shall also be made from any payments under this section with respect to the death of an employee until such deductions total- "(i) any death benefit, paid with respect to the death of such employee, under sections 5 of the Retirement Acts (other than a survivor annuity pursuant to an election); "(ii) any lump sum paid, with respect to the death of such employee, under title II of the Social Security Act, or under sec- tion 203 of the Social Security Act in force prior to the date of the Social Security Act Amendments of 1939; "(iii) any lump sum paid to such employee under section 204 of the Social Security Act in force prior to the date of the enact- ment of the Social Security Act Amendments of 1939, provided such lump sum will not previously have been deducted from any insurance benefit paid under the Social Security Act; and "(iv) an amount equal to 1 per centum of any wages paid to such employee for services performed in 1939, and subsequent to his attaining age sixty-five, with respect to which the taxes imposed by section 1400 of the Internal Revenue Code will not have been deducted by his employer from his wages or paid by such employer, provided such amount will not previously have Parent. Post, p. 734. Payments with re spect to death of em- ployee. Ante, p. 729. 49 Stat. 622, 23. 42U. .C.. 401- 410a, 403; Supp. V, § 401 et seq. Post, pp . 732, 979 et 63 Stat. 1360. 42 U.S. C.C 302 d seq.; Supp. V, i401 et eq. Pos, pp. 732, 979 t 49 Stat. 624 42U.S.C.5404 Supro. 49 Stat. 620. 42U..c. C 1305; Supp. V, 5 401 et eq. Post,pp. 732, 979 t WI. 53 Stat. 176. 26U.S.C.I1400 Supp. V, 1400. PT, p . gA.
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