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2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 31 * March 2024 31-1 VOLUME 7B, CHAPTER 31: “DEATH OF A SURVIVOR ANNUITANT” SUMMARY OF MAJOR CHANGES Changes are identified in this table and also denoted by blue font. Substantive revisions are denoted by an asterisk (*) symbol preceding the section, paragraph, table, or figure that includes the revision. Unless otherwise noted, chapters referenced are contained in this volume. Hyperlinks are denoted by bold, italic, blue, and underlined font. The previous version dated June 2022 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE 2.3 Clarification on documentation required to claim the arrears of an annuitant. Revision 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 31 * March 2024 31-2 Table

t is not necessary to stop all allotments, the Office should request the member elect which allotments to stop. If the member does not respond to the request, the Office must stop such allotments as are necessary, stopping any commercial insurance allotments last. See Chapter 19, Figure 19-1 for the order of precedence. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 28 * September 2024 28-7 Figure 28-1. Example of Notification Letter for IRS Notice of Levy 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 28 * September 2024 28-8 REFERENCES CHAPTER 28 – COLLECTION OF NON-DOD DEBT AND DELINQUENT FEDERAL TAXES BY TAX LEVY 2.0 –INVOLUNTARY COLLECTION 2.1 37 U.S.C. § 1007(c) 5 U.S.C. § 5514 31 U.S.C. § 3716 2.2 37 U.S.C. § 1007(c) 5 U.S.C. § 5514 2.3 31 U.S

(PL) 104-201, section 633, September 23, 1996 2.3.1 18 U.S.C. § 1073 5 U.S.C. § 8312 18 U.S.C. § 1204 3.0 - REGULATORY REQUIREMENTS 31 CFR 211 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 13 *May 2024 13-9 REFERENCES (Continued) 4.0 – ADMINISTRATIVE REQUIREMENTS 4.2 PL 117-81, section 605, December 27, 2021

e performing inactive duty training may be retired for disability, at which time a service computation is required. 3.1.2. Reduction of the 20-Year Creditable Service Requirement. Under TERA, the Secretary of the Military Department concerned may reduce the 20 years of creditable service requirement to as few as 15 years for retirements during the periods of: 3.1.2.1. December 31, 2011 through December 31, 2025, for Regular retirements only; 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 1 *August 2025 1-9 3.1.2.2. October 23, 1992 through September 1, 2002, for Regular retirements; and 3.1.2.3. October 23, 1992 through December 31, 2001, for non-Regular retirements. 3.1.3. Reduction of the 10-Year Active Commissioned Service Requirement. The Secretary of the Military D

nt Federal income taxes are payable to the applicable District Director, IRS. 8. Delinquent state or local and employment taxes are payable to the applicable state or local tax authorities. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 19 * September 2025 19-18 REFERENCES CHAPTER 19 – GENERAL PROVISIONS GOVERNING ALLOTMENTS OF RETIRED PAY 1.0 GENERAL 1.1 Title 37, United States Code (U.S.C.), section 701 2.0 – DISCRETIONARY ALLOTMENTS 2.1 37 U.S.C. § 701 2.2.1 10 U.S.C. § 1210(b) 3.0 – NONDISCRETIONARY ALLOTMENTS 3.4 31 CFR 363 4.0 – ALLOTMENT ADMINISTRATION 4.1 37 U.S.C. § 701 4.7 31 U.S.C. § 3332 5.0 – RIGHT TO ALLOTMENTS IN CASE OF DEATH 5.1 Comptroller General B-225873.2 31 U.S.C. § 3727(e)(2)

and retired pay simultaneously. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 14 *May 2024 14-6 REFERENCES CHAPTER 14 – PAYMENT RESTRICTIONS 1.0 – GENERAL Public Law 111-383, section 632, January 7, 2011 10 U.S.C. § 1412 37 U.S.C. § 1006(h) 59 Comptroller General 219, B-193772, January 22, 1980 DoD Directive 5118.05, April 20, 2012 2.0 – CHECKS 2.1 31 U.S.C. § 3329 31 CFR 211.1 2.2 31 U.S.C. § 3329 31 CFR 211.2 3.0 – ELECTRONIC FUNDS TRANSFER (EFT) 31 U.S.C. § 3332 4.0 –LOSS OF ENTITLEMENT TO RETIRED PAY 4.1.1 10 U.S.C. § 1210(b), (h) and note Public Law 114-328, section 525, December 23, 2016 4.1.2 10 U.S.C. § 12731 4.1.5 Public Law 103-337, section 639, October 5, 1994 Public Law 87-299, September 26, 1961 5 U.S.C. §§ 8311-8322 4.1.6 Public Law 104-106, section 632,

are normally mailed at the end of each month, provided a signed FAUMC, when required, has been received and certifies the retiree's continued existence. Failure to return the required FAUMC will result in suspension of retired pay. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 15 * April 2024 15-6 *REFERENCES CHAPTER 15 – PROOF OF EXISTENCE 1.0 – GENERAL Comptroller General (Comp Gen) B-206129, June 28, 1982 Title 31, Code Federal Regulations (CFR), section 240.15 2.0 –COMPETENT RETIREE 2.1 Comp Gen B-206129, June 28, 1982 3.0 – RETIREES DETERMINED TO LACK DECISION MAKING CAPACITY DUE TO PHYSICAL OR MENTAL ILLNESS OR DISABILITY 3.1 31 CFR 240.14 31 CFR 240.15 44 Comp Gen 208, October 12, 1964 3.2 37 U.S.C. § 602 4.0 – MAILING OF RETIRED MILITARY PAYCHECKS 44 Comp Gen

members who died on or before August 20, 1996, the maximum exclusion amount is $5,000. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 30 * July 2024 30-12 4.2.2. Death Occurred on or After September 11, 2001. The total amount of death gratuity is excludable from gross income for tax purposes. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 30 * July 2024 30-13 REFERENCES CHAPTER 30 – DEATH OF RETIREE 2.0 – ARREARS OF PAY 2.4 10 U.S.C. § 2771 2.4.1.4 Comp Gen B-113031, July 6, 1960 Comp Gen B-113240, October 5, 1961 Comp Gen B-59917, May 31, 1961 Comp Gen B-93772, December 2, 1963 2.4.1.5 Comp Gen B-151337, October 7, 1963 2.4.2 10 U.S.C. § 2771 2.4.4 Comp Gen B-187743, July 7, 1977 Comp Gen B-191953, July 3, 1978 Comp Gen B-233351, July 27, 1989 Comp