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DoD Financial Management Regulation 7000.14-R

VOLUME 7B: MILITARY PAY POLICY AND PROCEDURES - RETIRED PAY

 

FOREWORD

CHANGES

INTRODUCTION

PART ONE---NEW RETIREMENT ENTITLEMENTS AND COMPUTATIONS

Chapter 1. Initial Entitlements-Retirements

Section A---Service Creditable for Retirement Purposes
Section B---Service Creditable for Basic Pay
Section C---Service Creditable for Percentage Purposes
Section D---Uniform Retirement Date Act Application (5 U.S.C. 8301 (b))
Section E---Rank and Pay Grade
Section F---Noncitizens
Section G---Heroism Pay
Section H---Payment

Chapter 2. Initial Entitlements-Fleet Reserve/Fleet Marine Corps Reserve

Chapter 3. Gross Pay Computation

Section A---Basic Computation
Section B---Application of Saved Pay
Section C---Tower Amendment
*Section D---Retired Pay Base
*Section E---Special Provisions

Chapter 4. Recoupment of Readjustment Pay, Nondisability Severance Pay, Separation Pay, Voluntary Separation Incentive, and Special Separation Benefit

Section A---General Provisions
Section B---Readjustment Pay
Section C---Severance Pay-Nondisability
Section D---Separation Pay
Section E---Voluntary Separation Incentive
Section F---Special Separation Benefit

PART TWO---CONDITIONS AFFECTING ENTITLEMENT

Chapter 1. Employment

Section A---Reporting Requirements
Section B---Federal Employment
Section C---Pay Adjustments
Section D---Conflict of Interest
Section E---Foreign Government Employment

Chapter 2. Foreign Citizenship After Retirement

Chapter 3. Recomputation After Additional Active Duty

Chapter 4. Basic Pay Rates, Legislative, and Cost-of-Living Adjustments to

Retired Pay

Chapter 5. Advancements on Retired List

Chapter 6. Correction of Records

Chapter 7. Removal From theTemporary Disability Retired List

PART THREE---CONDITIONS AFFECTING PAYMENT

Chapter 1. Waiver of Retired Pay

Section A---Waiver Conditions and Benefits
Section B---Veterans Administration Benefits
Section C---Civil Service Retirement
Section D---Reserve Training (Army and Air Force Only)

Chapter 2. Suspension of Pay

Chapter 3. Payment Restrictions

Section A---General
Section B---Geographic
Section C---Expiration of Eligibility to Retired Pay

Chapter 4. Proof of Existence

Chapter 5. Physical or Mental Incapacitation

Chapter 6. Bankruptcies

Chapter 7. Release of Information

PART FOUR---ALLOTMENTS OF RETIRED PAY

Chapter 1. General Provisions Governing Allotments of Retired Pay

Chapter 2.Allotments to Dependents and Relatives or for Indebtedness

Section A---Dependents and Relatives
Section B---Indebtedness

Chapter 3. Payment of Insurance Premiums

Section A---Class N Allotments
Section B---Class I Allotments (Commercial Life Insurance)
Section C---Class M Allotments (Navy and Marine Corps Only)
Section D---Veterans Group Life insurance (VGLI) Allotments

Chapter 4. Payment of Delinquent Federal Taxes

Chapter 5. United States Savings Bonds

PART FIVE---TAXATION

Chapter 1. Computation of Wages Subject to Federal Income Tax Withholding

Chapter 2. Computation of Federal Income Tax Withholding

Chapter 3. State and Local Taxes

PART SIX---OTHER DEDUCTIONS AND COLLECTIONS

Chapter 1. Garnishments

Chapter 2. Collection of Debts

Chapter 3. Former Spouse Payments From Retired Pay

PART SEVEN---DEATH BENEFITS

Chapter 1.Death of Retiree

Section A---Arrears of Pay
Section B---Death Gratuity
Section C---Taxable Income

Chapter 2. Death of Survivor Annuitant

Chapter 3. Recovery of Payments Made to a Financial Organization

PART EIGHT---RETIRED SERVICEMAN'S FAMILY PROTECTION PLAN (RSFPP)

Chapter l. Application of Plan

Chapter 2. Election and Withdrawals

Section A---Election
Section B---Withdrawals

Chapter 3. Beneficiaries

Chapter 4. Cost of Coverage

Chapter 5. Annuity Amounts

Chapter 6. Annuity Overpayments

Chapter 7. Annuity Terminations and Reinstatements

Section A---Terminations
Section B---Reinstatements

Chapter 8. Certificates of Entitlement for RSFPP

Section A---Annual Certificate of Eligibility
Section B---Report of Existence (ROE)

Chapter 9. Taxability of Annuities

PART NINE---SURVIVOR BENEFIT PLAN (SBP)

Chapter 1. Application of the Plan

Chapter 2. Elections and Election Changes

Chapter 3. Beneficiaries

Chapter 4. Cost

Chapter 5. SBP Annuity Amounts and Offsets

Section A---Annuity Amount
Section B---Offsets to the Annuity

Chapter 6. Annuity Overpayments

Chapter 7. Annuity Terminations, Reinstatements, and Suspensions

Section A---Termination
Section B---Reinstatement of Annuity
Section C---Suspension

Chapter 8. Cost-of-Living Adjustment

Chapter 9. Certificate of Entitlement and Report of Existence (ROE)

Section A---Annual Certificate of Eligibility
Section B---Report of Existence (ROE)

Chapter 10. Minimum Income Widow

Chapter 11. Taxability of Annuities

PART TEN---RESERVE COMPONENT SURVIVOR BENEFIT PLAN (RCSBP)

Chapter 1. Application of the Plan

Chapter 2. Election and Election Changes

Chapter 3. Beneficiaries

Chapter 4. Cost

Chapter 5.RCSBP Annuity Amount and Offsets

Section A---Annuity Amount
Section B---Offsets to the Annuity

ATTACHMENTS

Glossary of Terms
Appendices
Bibliography

 

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