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2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 42 * August 2025 42-1 VOLUME 7B, CHAPTER 42: “SURVIVOR BENEFIT PLAN (SBP) – APPLICATION OF THE PLAN” 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 July 2023 is archived. PARAGRAPH EXPLANATION OF CHANGE/REVISION PURPOSE All This chapter is certified as current. Current 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 42 * August 2025 42-2 Table of Contents VOL

on Volume 7B, Chapter 27 * September 2024 27-9 REFERENCES CHAPTER 27 – GARNISHMENTS 1.0 GENERAL 5 CFR 581 42 U.S.C. § 659 2.0 DEFINITIONS 2.3 26 U.S.C. § 6331 4.0 IMPLEMENTING LEGAL PROCESS 4.3.3 5 CFR 581.305(f) 4.4 15 U.S.C. § 1673(b) 42 U.S.C. § 659(h) 42 U.S.C. § 666(b) 6.0 GARNISHMENT OF RENOUNCED RETIRED PAY Manuscripts Comptroller General B-196839, April 24, 1980 7.0 INDEMNIFICATION 7.1 5 CFR 581 42 U.S.C. § 659

ement Regulation Volume 7B, Chapter 59 * January 2025 59-9 5.5 Taxability The spouse or former spouse who receives payment under this chapter will be responsible for the tax liability. DFAS will withhold taxes and will issue the appropriate annual tax form, Form 1099-R, “Distribution From Pensions, Annuities, Retirement or Profit-Sharing Plans, IRA's, Insurance Contracts, etc.” 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 59 * January 2025 59-10 REFERENCES CHAPTER 59 – VICTIMS OF ABUSE – RETIREMENT-ELIGIBLE MEMBERS 1.0 – GENERAL 10 U.S.C. § 1408 2.0 – DEFINITIONS 2.1 10 U.S.C. § 1408(a)(2) 42 U.S.C. § 653(p) 42 U.S.C. § 659(i) 2.2 10 U.S.C. § 1408(h)(11) 2.3 10 U.S.C. § 1408(a)(4) PL 114-328, section 641, December 23, 2016 10 U.S.C. § 1408(a)(4)(B) 2.4 10 U.S.C. § 140

DoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 3 *October 2025 3-51 Table 3-5. Effective January 1, 2018, BRS Percentage Multiplier Conversions (Continued) BRS PERCENTAGE MULTIPLIER CONVERSIONS - EFFECTIVE JANUARY 1, 2018 Service Multiplier Service Multiplier Service Multiplier Service Multiplier Years Months (%) Years Months (%) Years Months (%) Years Months (%) 36 blank 72.00 38 blank 76.00 40 blank 80.00 42 blank 84.00 36 1 72.18 38 1 76.18 40 1 80.18 42 1 84.18 36 2 72.35 38 2 76.35 40 2 80.35 42 2 84.35 36 3 72.51 38 3 76.52 40 3 80.52 42 3 84.52 36 4 72.68 38 4 76.68 40 4 80.68 42 4 84.68 36 5 72.85 38 5 76.85 40 5 80.85 42 5 84.85 36 6 73.01 38 6 77.02 40 6 81.02 42 6 85.02 36 7 73.18 38 7 77.18 40 7 81.18 42 7 85.18 36 8 73.35 38 8 77.35 40 8 81.35 42 8 85.35 36 9

= .21 or 21 percent; 3. The disability is 100 percent less 21 percent = 79 percent; and 4. Adjust the result upward to a combined disability rating of 80 percent. Example 2: Now consider what happens if the Military Department determines that only the 40 percent and 30 percent disabilities are combat-related, then the member’s combined disability rating for CRSC would be: 1. The two disabilities of 40 percent and 30 percent leave efficiencies of 60 percent and 70 percent; 2. Multiply the two efficiencies together: .60 x .70 = .42 or 42 percent; 3. The disability is 100 percent less 42 percent = 58 percent; and 4. Adjust the result upward to a combined disability rating of 60 percent. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 63 * June 2024 63-18 9.3 DVA Retroactiv

$2,400.00 per month, and an initial gross retired pay of $1,200.00 per month (2.5% x 20 years = 50%; 50% x $2,400.00 = $1,200.00). First, the designated agent will calculate the member’s hypothetical retired pay multiplier, which in this example is 42.5 percent (2.5% x 17 years = 42.5%). Next, the designated agent will calculate the hypothetical retired pay amount, which in this example is $935.00 per month (42.5% x $2,200.00 = $935.00). 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 29 * February 2026 29-21 Then, the designated agent will apply retired pay COLAs to the hypothetical retired pay amount from the hypothetical retirement date to the date the member became eligible to receive retired pay. COLAs will only be applied to computations in cases in which the parti

0(b) 10 U.S.C. § 1452(a) 10 U.S.C. § 12731(f) 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 54 * June 2024 54-48 REFERENCES (Continued) 13.0 - DEATH OF MEMBER ON INACTIVE DUTY TRAINING (IDT) PL 114-328, section 642, December 23, 2016 10 U.S.C. § 1448 10 U.S.C. § 1450 10 U.S.C. § 1451 Assistant Secretary of Defense Memorandum, April 26, 2017, Subject: Amendments to Survivor Benefit Plan for Reserve Component Members 13.1.4 10 U.S.C. § 12731 14.0 - ANNUITY AMOUNT 14.1 DoDI 1332.42, Subsection 9.1.d, December 30, 2020 DoDI 1332.42, Section 10, December 30, 2020 10 U.S.C. § 1452(c) DoDI 1332.42, Subsection 10.4.c, December 30, 2020 10 U.S.C. §1451(a)(B) 10 U.S.C. § 1451(f) 14.2 DoDI 1332.42, Section 10, December 30, 2020 10 U.S.C. § 1451 15.0 - OFFSETS TO THE ANNUITY 10 U.

sabled under 42 U.S.C. § 1382c(a)(3) and in accordance with the SBP statute. The SNT must also comply with 42 U.S.C. § 1396p(d)(4). See Chapter 46 for further information regarding qualifying a SNT as a beneficiary. 2.8 Exception If the beneficiary is responsible for the death of the retiree, the annuity may not be paid to that person unless evidence is received which clearly absolves the beneficiary of any felonious intent. 2BDoD 7000.14-R Financial Management Regulation Volume 7B, Chapter 44 * July 2024 44-9 REFERENCES CHAPTER 44 – SURVIVOR BENEFIT PLAN (SBP) – BENEFICIARIES 1.0 – GENERAL 1.1 10 U.S.C. § 1447 10 U.S.C. § 1450(a) and (b) 2.0 – ELIGIBLE BENEFICIARIES 2.1.1 10 U.S.C. § 1448(a)(2) 2.1.2 Department of Defense Instruction (DoDI)1332.42, December 30, 2020 2.1.3 10 U.S.C. § 1447