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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