Military Survivor Benefit Plan: Background and Issues for Congress
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Military Survivor Benefit Plan: Background
and Issues for Congress
Updated September 20, 2024
Congressional Research Service
https://crsreports.congress.gov
R45325
SUMMARY
Military Survivor Benefit Plan: Background and
Issues for Congress
The Department of Defense’s Survivor Benefit Plan (SBP), enacted in 1972, provides cash
benefits in the form of a lifetime annuity to a surviving spouse or other eligible recipient(s) of a
retiree or deceased member of the uniformed services. The original intent of the SBP (and its
antecedents) was to “ensure that the surviving dependents of military personnel who die in
retirement or after becoming eligible for retirement will continue to have a reasonable level of
income.” Coverage was later expanded to those who die while on active service. Under the SBP,
a military retiree can elect to have a portion of his or her monthly retired pay withheld in order to
provide a monthly survivor benefit to a designated beneficiary. The cost of this protection is
shared by the retiree (in the form of reductions from monthly military retired pay after
retirement), the government, and sometimes the beneficiary (under certain types of coverage).
R45325
September 20, 2024
Kristy N. Kamarck,
Coordinator
Specialist in Military
Personnel
Barbara Salazar Torreon
Senior Research Librarian
Nearly every Congress since 1972 has, in some way, modified the SBP provisions. These modifications have affected
eligibility, the size of the benefit, and the interactions of the benefit with other federal benefits. In nearly every instance, these
changes have made the SBP more generous. The program’s eligibility requirements and enrollment processes are complex,
and modifications over time have added to the complexity.
The SBP is administered by the Defense Finance and Accounting Service (DFAS), which provides annuities to
approximately a quarter of a million survivors of military servicemembers and retirees. SBP participation and costs have
grown over time as Congress has made changes to increase the generosity of the program. In FY2022, survivor pay
expenditures totaled $4.1 billion. SBP coverage is provided at no cost for active duty servicemembers. Those who die on
active duty are generally assumed to have retired with full disability and elected full SBP coverage on the day they die.
Military retirees’ monthly SBP premiums are generally deducted from the retiree’s monthly annuity payment. Because the
premiums do not cover the full liability, part of the benefit cost is borne by the government.
The amount of the annuity is a percentage of the base retired pay a member is eligible to receive, with a maximum of 55% of
the base amount of retired pay and a minimum of $300. Coverage provisions and benefit calculation vary depending on the
status of the member (i.e., active duty retiree, reserve retiree, or deceased on active duty), the member’s dependents (i.e.,
spouse and/or children), and certain elections that the member makes at the time of retirement.
There are limits on changing or discontinuing coverage once a member is enrolled in SBP. Those who do not have eligible
beneficiaries at the time of retirement, but later marry or have children may enroll within a year of eligibility based on a
qualifying event (i.e., marriage or birth of a child). Congress has, on occasion, authorized open seasons for certain members
to make changes to their enrollment in parallel with other enacted changes to the benefit.
Congressional Research Service
Military Survivor Benefit Plan: Background and Issues for Congress
Contents
Introduction ..................................................................................................................................... 1
Prior Plan: Retired Serviceman’s Family Protection Plan (RSFPP) ......................................... 1
Enactment of SBP ..................................................................................................................... 2
Current Program Size and Participation .................................................................................... 3
SBP Coverage and Provisions ......................................................................................................... 4
Level of Coverage ..................................................................................................................... 4
Formulas for Withholding ......................................................................................................... 5
Original Computational Formula ........................................................................................ 6
Flat-Rate Formula ............................................................................................................... 6
Effects of Lump Sum Retirement Payment on SBP.................................................................. 6
Enrollment Changes and “Open Season” .................................................................................. 7
Eligible Beneficiaries ................................................................................................................ 8
Spouse-Only Coverage ....................................................................................................... 9
Spouse-and-Child(ren) Coverage ........................................................................................ 9
Child(ren)-Only Coverage ................................................................................................ 10
Persons with an Insurable Interest .................................................................................... 10
Former-Spouse Coverage ...................................................................................................11
Former-Spouse-and-Child(ren) Coverage ......................................................................... 12
Coverage for Military Members Retired from the Reserve Components ............................... 12
Coverage for Military Members Serving on Active Duty ....................................................... 13
SBP and Dependency and Indemnity Compensation .................................................................... 14
Repeal of the SBP-DIC Offset ................................................................................................ 16
Considerations for Congress.......................................................................................................... 17
Adequacy of Benefits .............................................................................................................. 18
Program Costs ......................................................................................................................... 18
Participation and Equity .......................................................................................................... 19
Tables
Table 1. Military Survivor Benefit Plan Recipients and Expenditures ............................................ 3
Table 2. Survivor Benefit Plan Participation Rates of Military Retirees ......................................... 4
Table 3. Application of Computation Formulas .............................................................................. 6
Table 4. Eligibility for SBP After Remarriage ................................................................................. 9
Table A-1. Legislative History of the Survivor Benefit Plan......................................................... 20
Appendixes
Appendix A. Legislative History of the Survivor Benefit Plan Table ........................................... 20
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Military Survivor Benefit Plan: Background and Issues for Congress
Contacts
Author Information........................................................................................................................ 26
Congressional Research Service
Military Survivor Benefit Plan: Background and Issues for Congress
Introduction
The Survivor Benefit Plan (SBP), enacted in 1972, provides cash benefits to a surviving spouse or
other eligible recipient(s) of a retiree or deceased member of the uniformed services.1 The
original intent of the SBP (and its antecedents) was to “ensure that the surviving dependents of
military personnel who die in retirement or after becoming eligible for retirement will continue to
have a reasonable level of income.”2 Coverage was later expanded to those who die while on
active service. Under the SBP, a military retiree can have a portion of his or her monthly retired
pay withheld in order to provide a beneficiary with a monthly survivor benefit. The cost of this
protection is shared by the retiree (in the form of reductions from monthly military retired pay
after retirement), the government, and sometimes the beneficiary (under certain types of
coverage).
Congressional offices may receive constituent questions about eligibility for survivor benefits
under the military Survivor Benefit Plan, the formulas used in computing the income level
(including the integration of SBP benefits with other federal benefits), and the costs of SBP
participation incurred by the retiree and/or the beneficiary.3 While this report focuses primarily on
SBP, survivors of military members may be eligible for other benefits, including life insurance,
TRICARE health benefits, Annuity for Certain Military Surviving Spouses (ACMSS), the
Minimum Income Widow Annuity, Department of Defense (DOD) death gratuity, commissary
and exchange privileges, and other federal benefits, such as Social Security.
Prior Plan: Retired Serviceman’s Family Protection Plan (RSFPP)
When SBP was enacted in 1972, it replaced the Retired Serviceman’s Family Protection Plan
(RSFPP), which also provided benefits to dependents of deceased retirees.4 The RSFPP had a
number of unpopular features. First, it was intended to be actuarially neutral in terms of costs—in
other words, the cost of this program was fully paid for by its participants. As a result, it could be
expensive for the retiree.5 In addition, the decision to elect RSFPP coverage had to be made by
the prospective military retiree before his or her 18th year of military service. As such, the
methods used in computing the RSFPP’s cost and benefit could change between the time at which
the servicemember elected to provide coverage and the time at which the member actually retired.
Therefore, the costs and benefits remained an unknown quantity, limiting the ability of the retiree
to make future financial plans.
During its 19-year history, participation in the RSFPP never exceeded more than 15% of eligible
military retirees. RSFPP continues to pay survivor annuities for spouses of covered
1 P.L. 92-425. The Survivor Benefit Plan (SBP) is authorized under subchapter II of Chapter 73 of Title 10 of the
United States Code (10 U.S.C. §§1447-1455).
2 Department of Defense, Office of the Secretary of Defense, Military Compensation Background Papers, 8th Ed., July
2018, p. 727, https://militarypay.defense.gov/Portals/3/Documents/Reports/Mil-Comp_8thEdition.pdf?ver=2018-0901-181142-307.
3 Retirees of the Armed Forces (Army, Navy, Marine Corps, Air Force, Space Force and Coast Guard), as well as
retirees of the Public Health Service (PHS) and the National Oceanic and Atmospheric Administration (NOAA) are
eligible to participate in the Survivor Benefit Plan. This report emphasizes the provisions of the SBP as they relate to
members or retirees of the Armed Forces.
4 RSFPP was originally known as the Uniformed Services Contingency Option Plan of 1953, P.L. 83-239, 67 Stat. 501,
1953; name changed by P.L. 87-381, 75 Stat. 810, 1961.
5 For example, the cost was approximately $0.23 of deducted retired pay per dollar of survivor benefits for a retired
member age 45 who elected to provide coverage for a spouse who was five full years younger.
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Military Survivor Benefit Plan: Background and Issues for Congress
servicemembers who retired before 1972 and who did not convert to the SBP.6 It was expected—
and has largely been proven—that the SBP would be more popular than the RSFPP, due to lower
costs to the retiree and broader benefits for the survivors. However, SBP also entails higher costs
to taxpayers because the SBP costs are shared with the government in most cases.
Enactment of SBP
In 1971, Congress conducted a committee study, and held a series of hearings on military
survivor benefits, where testimony was heard from DOD, the Veterans’ Administration, the Social
Security Administration, military widows, and spokesmen for veteran and servicemember
organizations. As a result of this review, the congressional armed services committees deemed
existing survivor benefits for military families (primarily the RSFPP) to be, “incomplete,
inadequate, or nonexistent.”7 The House Armed Services Committee report voiced the
philosophical basis for the new system, stating,
In drafting the legislation, the Committee sought to create a bill that would provide a fair
level of income replacement for survivors, that would call for some cost sharing at a
reasonable level by the retiree, that would meet the government’s obligation to survivors
and still be acceptable in terms of its financial demands on the government, that could be
generally applicable to all military retirees, and that would be easily understood by
members of the retired community and their dependents. In arriving at its bill the
Committee has been guided by two broad, general concepts:
To build on the foundation provided by Social Security; and
To parallel, to the extent feasible, the successful survivor benefits program of the Civil
Service Retirement System.8
The initial formulas for cost-sharing and maximum benefit for the SBP program (55% of the base
retired pay) mirrored those of the federal Civil Service benefit at the time.9 In its legislative
development, Congress also sought to, “build upon the income-maintenance foundation of the
Social Security system,” by integrating the benefit with Social Security benefits through offsets of
the SBP annuity at age 62.10 Nearly every Congress since 1972 has, in some way, modified the
SBP provisions. These modifications have affected eligibility, the size of the benefit, and the
interactions of the benefit with other federal benefits, including Department of Veterans Affairs’
Dependency and Indemnity Compensation (DIC) and Social Security.
6 DOD Office of the Actuary, Statistical Report of the Military Retirement System (MRS) Fiscal Year 2017, released
July 2017, p. 23.
7 U.S. Congress, House Committee on Armed Services, Establishing a Survivor Benefit Plan for Members of the Armed
Forces in Retirement and for Other Purposes, report to accompany H.R. 10670, 92nd Cong., 1st sess., September 16,
1971, H.Rept. 92-481.
8 Ibid. p. 6.
9 The structure and benefits of the federal civilian survivor annuity plan and the military plan have diverged over time.
For more information on federal civilian survivor benefits, see CRS Report RS21029, Survivor Benefits for Families of
Civilian Federal Employees and Retirees, by Katelin P. Isaacs.
10 U.S. Congress, House Committee on Armed Services, Establishing a Survivor Benefit Plan for Members of the
Armed Forces in Retirement and for Other Purposes, report to accompany H.R. 10670, 92nd Cong., 1st sess., September
16, 1971, H.Rept. 92-481, p. 14.
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Military Survivor Benefit Plan: Background and Issues for Congress
Current Program Size and Participation
At the end of fiscal year 2022 (FY2022) there were 294,786 survivors receiving SBP annuity
payments for total DOD expenditures of $4.1 billion (see Table 1).11 Of those receiving SBP
payments, the number whose sponsor died on active duty was 8,360, which includes 6,576
spouses and 1,975 children.12 There are an additional 2,495 survivors who are receiving benefits
through an older program called the Retired Serviceman’s Family Protection Plan (RSFPP).13
Table 1. Military Survivor Benefit Plan Recipients and Expenditures
FY2022
Number of
recipients at end
of September
2022
Fiscal year expenditures
2022 dollars
Survivor Benefit Plan (SBP) - Retirees
275,763
$3,861,004,328
Reserve SBP (RC-SBP) - Retirees
10,472
$86,572,649
Death on Active Duty
8,360
$129,199,327
191
$756,891
294,786
$4,077,533,196
Annuities for Certain Military Surviving Spouses
(ACMSS)
Total SBP
Source: DOD, Office of the Actuary, Statistical Report of the Military Retirement System Fiscal Year 2022,
released October 2023.
Notes: ACMSS is a monthly annuity authorized by Section 644 of P.L. 105-85, and effective December 1, 1997,
for certain widows whose spouses died before being eligible to participate in RSFPP (the pre-SBP plan) or SBP.
ACMSS dollar amounts are estimated.
Approximately 1.38 million military retirees are enrolled in SBP.14 Members in active service do
not need to be enrolled to be eligible for benefits. Participation rates have increased as the benefit
has become more generous; rates have risen from 58% of all members retiring in 1993 to 80% of
those retiring in 2022.15 Among nondisabled retirees in the regular component, 60% of enlisted
and 74% of officers participate in SBP. (Among the services in the regular component, the Navy
and Marine Corps generally have lower participation rates than the Air Force and Army.)
Participation rates among Reserve Component retirees are higher, at 91% of enlisted and 90% of
officers (see Table 2).
11 This figure is “Total SBP.” It does not include RSFPP recipients or payments for Special Survivor Indemnity
Allowance (SSIA) and SBP Guaranteed Minimum Income. Department of Defense Office of the Actuary, Statistical
Report of the Military Retirement System (MRS) Fiscal Year Ended September 30, 2022, released October 2023, p. 22,
https://media.defense.gov/2023/Oct/06/2003315292/-1/-1/0/MRS%20STATRPT%202022%20V999.PDF.
12 Ibid., p. 73.
13
Ibid, p. 22.
14 Ibid., p. 83.
15 Ibid., p. 76.
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Military Survivor Benefit Plan: Background and Issues for Congress
Table 2. Survivor Benefit Plan Participation Rates of Military Retirees
September 30, 2022
Army
Navy
Marines
Air Force
Total
Nondisabled
Regular Enlisted
64%
51%
46%
66%
60%
Nondisabled
Regular Officers
76%
68%
64%
77%
74%
Disabled
Enlisted
69%
57%
43%
62%
64%
Disabled
Officers
68%
60%
52%
65%
66%
Reserve Enlisted
92%
87%
91%
89%
91%
Reserve
Officers
91%
89%
90%
88%
90%
All Enlisted
72%
55%
47%
69%
66%
All Officers
80%
74%
67%
79%
78%
All
74%
60%
52%
72%
69%
Source: DOD Office of the Actuary, Statistical Report of the Military Retirement System (MRS) Fiscal Year 2022,
released October 2023, p. 76.
SBP Coverage and Provisions
Coverage provisions and calculation of the benefit vary depending on the status of the member
(i.e., active duty retiree, reserve retiree, or deceased on active duty), the member’s dependents,
and certain elections that the member makes at the time of retirement.
Level of Coverage
A retiree of the active or reserve component may elect to enroll in the SBP upon retirement. The
member may elect the maximum coverage, reduced coverage, or may elect not to participate.16 In
some cases a court may order the member to provide such benefits to a former spouse. The
maximum SBP benefit is 55% of base amount of military retired pay at the time of the retiree’s
death. Reduced coverage consists of 55% of the base amount of retired pay when the retiree
elects a base amount that is less than total retired pay. The reduced amount of base retired pay is
subject to a $300 minimum.
If a retiree elects not to participate, or to participate at a reduced level of coverage, the retiree’s
spouse must be notified, and in the case of such an election made on or after March 1, 1986, the
spouse must concur with the election for it to be effective.17 Any decision not to participate or to
participate at a reduced level is usually irrevocable. However, under certain circumstances, a
retiree who is unmarried at the time of his or her retirement and who elects not to participate in
the SBP, but who marries after his or her retirement, may elect within one year of marriage to
16 The form used to elect coverage is DD Form 2656. If this form is not complete or is invalid for any other reason and
the member has eligible dependents, he or she will be enrolled automatically using gross retired pay as a basis. See
https://www.dfas.mil/retiredmilitary/provide/sbp/cost.html.
17 P.L. 99-145; Nov. 8, 1985; 99 Stat. 676, 677. If concurrence is not obtained when required, maximum coverage will
be established for the member’s spouse and for child(ren), if appropriate.
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Military Survivor Benefit Plan: Background and Issues for Congress
provide SBP benefits for the new spouse. This election takes effect only after a one-year waiting
period. With the enactment of P.L. 99-145 (effective March 1, 1986), the spouse in a postmilitary-retirement marriage must be notified if the retiree does not elect to provide an SBP
benefit, or elects to provide an SBP benefit at a reduced level.
Formulas for Withholding
SBP coverage is provided at no cost for those in active service. A military retiree who elects to
participate will have a portion of his or her monthly retired pay withheld in order to provide SBP
coverage. The costs of SBP protection and benefits are computed on the basis of retired pay rates
at the time of retirement. All subsequent post-retirement changes are a result of cost-of-living
adjustments to retired pay. The FY2017 NDAA (P.L. 114-328) also authorized payment of SBP
premiums from Combat Related Special Compensation (CRSC) payments.18
The statutory computational formula for determining the amount of retired pay withheld is based
on the date the member entered the service and/or the type of retirement the servicemember is
entitled to receive (see Table 3). The basic formulas are discussed below as the Original
Computational Formula and the Flat Rate Formula. Military personnel who entered service on or
after March 1, 1990, and who are not entitled to retired pay under either Chapter 61 of Title 10
United States Code (Retirement or Separation for Physical Disability, also known as disability
retired pay), or Chapter 1223 (Retired Pay for Non-Regular Service, also known as reserve retired
pay), are to have their withholdings computed under the Flat-Rate method. For those military
personnel who first became a member before March 1, 1990, or those who have their retired pay
computed under either Chapter 61 or 1223 (regardless of the date of retirement), DFAS is to
compute SBP withholdings under the formula (Original or Flat-Rate) that is more financially
advantageous to the individual.
DFAS generally withholds premiums from retired pay in any month in which there is an eligible
spouse (or former spouse) beneficiary. Reductions to retired pay (i.e., SBP premiums) are not
considered taxable income. In 1999, Congress expanded the generosity of the SBP by enacting
the so-called “paid-up” provision. Under this language, reductions in retired pay made to cover
the retiree’s share cease when two conditions are met: (1) the retiree reaches age 70, and (2) the
retiree has participated in the SBP for 360 months. As enacted, these provisions became effective
October 1, 2008.19
18 Combat Related Special Compensation (CRSC) is not technically considered retired pay. Some retirees may waive
all or a portion of retired pay in order to receive this special compensation. For more information see, CRS Report
R40589, Concurrent Receipt of Military Retired Pay and Veteran Disability: Background and Issues for Congress, by
Kristy N. Kamarck and Mainon A. Schwartz.
19 P.L. 105-261, 112 Stat. 2045 Oct. 17, 1998. P.L. 106-65; 113 Stat. 667; Oct. 5, 1999. These laws extended this
provision to participants in the RSFPP. Furthermore, P.L. 105-261; 112 Stat. 2045, Oct. 17, 1998, created an open
enrollment that allowed persons not currently participating in the SBP to enroll subject to certain restrictions. P.L. 10665 extended the paid-up provision to these “late” enrollees, provided they paid the total premiums that would have
been withheld from their retired pay, had they been participating since they first became eligible. In addition, from
April 1, 1992 through March 31, 1993, retirees who initially rejected coverage were afforded a one-year opportunity to
enroll. This late enrollment required greater withholdings on retired pay. (See P.L. 102-190; 105 Stat.1388; Dec. 5,
1991) Lastly, P.L. 105-85; 111 Stat. 1797; Nov. 18, 1997, created a one-year opportunity for participants to discontinue
SBP coverage, subject to certain restrictions.
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Table 3. Application of Computation Formulas
by date and retirement type
Type of Retirement
Members who entered service prior to March 1, 1990, and are
entitled to regular retired pay
Original or FlatRate Formula
Flat-Rate
Formula Only
√
Members who entered service on or after March 1, 1990, and are
entitled to regular retired pay
√
Members who are entitled to disability retired pay (Chapter 61)
√
Members who are entitled to disability retired pay (Chapter 1223)
√
Source: 10 U.S.C. §1452.
Original Computational Formula
Under this method, the retiree’s contribution to the total cost of providing the SBP benefit is
computed as 2.5% of a threshold amount (indexed to inflation) of base retired pay plus 10% of
the remaining base amount of retired pay. This contribution is withheld from the retiree’s total
monthly retired pay.20 If an individual’s retired pay increases as the result of cost-of-living
adjustments (COLAs), the amount deducted from his or her retired pay and the potential SBP
benefit to his or her designated survivor usually will increase proportionately as well.21
Flat-Rate Formula
The National Defense Authorization Act for Fiscal Years 1990 and 1991 (P.L. 101-189) revised
and simplified the computational formula for determining SBP withholdings.22 Under this
formula, SBP withholdings are computed to be 6.5% of the base amount of retired pay.23 The
basic benefit is not affected by the type of computational formula used.
Effects of Lump Sum Retirement Payment on SBP
The FY2017 NDAA (P.L. 114-92) established a new Blended Retirement System (BRS) for
military members entering service on or after January 1, 2018. This legislation, for the first time,
20 If total retired pay is less than the threshold per month, the base amount must be equal to total retired pay. Sec. 714
of P.L. 99-145, the FY1986 DOD Authorization Act, provided that the base amount shall be increased by the same
percentage amount and at the same time as across-the-board increases in military basic pay after October 1, 1985. The
basic pay index will apply only to retirees whose retired pay is computed on the basis of basic pay rates in effect on or
after the date of the basic pay increase.
21 The index used to adjust retired pay COLA is the CPI-W; the index for urban wage earners and clerical workers. It
represents the buying habits of approximately 32% of the non-institutional population of the United States, Military
Compensation Background Papers, Seventh Edition, November 2011, p. 637.
22 This legislation also provided for the re-computation of survivor annuities in the case of a member who dies on
active duty while qualified to apply for retired pay, or who serves at least 20 years, but is not eligible to receive retired
pay as a commissioned officer because he/she has not served at least 10 years as a commissioned officer. Under this
language, effective March 1, 1990, the survivor annuity would be computed based on the grade in which the member
was serving at the time of death, unless he/she would have been entitled to be retired in a higher grade.
23 10 U.S.C. 1452(a).
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authorized a lump sum payment of a portion of the member’s retired pay upon retirement.24 The
lump sum may either be 25% or 50% of the discounted present value of retired pay entitlement
for the time between the date of retirement and the date of Social Security eligibility. In addition,
the retiree is to continue to receive a monthly annuity of the remaining percentage of retired pay
(75% or 50%) to which they are otherwise entitled.
A participant in SBP who elects the lump sum payment is to have coverage at the full base
amount unless the member elects to reduce the base amount. The full base amount will be equal
to the amount of the retiree’s unreduced monthly retired pay.25 As such, “SBP premiums for
members who elect lump sums under BRS will be equivalent to what they would have been
without the lump sum, and consequently, the survivors’ annuities will be equivalent to what they
would have been without the lump sum.”26
Premiums are to be deducted from the portion of retired pay that the member continues to receive
after the lump sum payment. Because the SBP premium is a larger percentage of the monthly
annuity for those who take part of their retirement as a lump sum, it may discourage some
participation in the program.
Enrollment Changes and “Open Season”
SBP elections made at the time of retirement are generally irrevocable, with a few exceptions.
Circumstances under which a member may voluntarily terminate participation in SBP include the
following.
•
•
•
•
Upon request between the 25th and the 36th month of retirement (with spouse
concurrence).27
Upon a VA rating of totally disabled.28
If an election was made while the member was deemed mentally incompetent
and then subsequently determined to be mentally competent.29
Upon divorce from a designated beneficiary (depending on requirements
imposed by a court-ordered decree).30
Those who do not have eligible beneficiaries at the time of retirement, but later marry or have
children may enroll within a year of initial eligibility.
There are rare situations when the SBP will have a limited open enrollment period, sometimes
referred to as an open season. These are typically authorized by Congress along with significant
benefit changes. When open enrollment does occur, it usually requires a buy-in equal to the
24 For more information on the Blended Retirement System (BRS) and the lump sum payments, see CRS Report
RL34751, Military Retirement: Background and Recent Developments, by Kristy N. Kamarck; and CRS Report
R40589, Concurrent Receipt of Military Retired Pay and Veteran Disability: Background and Issues for Congress, by
Kristy N. Kamarck and Mainon A. Schwartz.
25 Under Secretary of Defense (Comptroller), Financial Management Regulation DOD 7000.14-R, Department of
Defense, Volume 7B: Military Pay Policy and Procedures - Retired Pay, March 2018.
26 Department of Defense Office of the Actuary, Statistical Report of the Military Retirement System (MRS) Fiscal Year
2017, released July 2018.
27 10 U.S.C. §1448a.
28 The retiree must have a service-connected disability rated by the Department of Veterans Affairs (VA) as totally
disabling for 10 or more continuous years; or at least five continuous years from the last date of active duty.
29 10 U.S.C. §1449.
30 For more details, see https://www.dfas.mil/retiredmilitary/provide/sbp/change.html, and CRS Report RL31663,
Military Benefits for Former Spouses: Legislation and Policy Issues, by Kristy N. Kamarck.
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amount of all premium payments since the time of retirement. This may be cost prohibitive for
some participants, since the accumulated premium amounts for a given individual may be quite
substantial. See the description of past open enrollment seasons in the text box below.
SBP Open Enrollment Seasons
The Uniformed Services Survivor Benefits Amendments of 1980 (P.L. 96-402), enacted on October 9,
1980, amended SBP. One of the provisions in this act, known as the Forgotten Widows Survivor Benefit Plan, provided
payment of an annuity to a widow or widower of a military member who died on active duty before September
21, 1972, and who was eligible for retirement at death. As part of this change to law, Congress authorized an SBP
open season reenrollment period from October 1981 to September 1982.
The National Defense Authorization Act for FY1992 and FY1993, (P.L. 102-190), Section 653.
Survivor Benefit Plan. The FY1992 and FY1993 NDAA was enacted on December 5, 1991. This Act allowed an
open season enrollment from April 1, 1992, through March 31, 1993, for military retirees who initially rejected
SBP coverage. This late enrollment required greater withholdings on retired pay.
The National Defense Authorization Act for FY1998 (P.L. 105-85), Section 641. One-year opportunity
to discontinue participation in Survivor Benefit Plan. The FY1998 NDAA, enacted on November 18, 1997, created
a one-year opportunity for participants to discontinue SBP coverage, subject to certain restrictions including
written consent from the participant’s spouse to permanently withdraw from the SBP.
Strom Thurmond National Defense Authorization Act for FY1999 (P.L. 105-261), Section 642.
Survivor Benefit Plan open enrollment period. Section 642 of the FY1999 NDAA, enacted on October 17,
1998, created an open enrollment that allowed persons not currently participating in the SBP to enroll subject to
certain restrictions. This law extended the paid-up provision to these “late” enrollees, provided they paid the total
premiums that would have been withheld from their retired pay, had they been participating since they first
became eligible. The open enrollment period was March 1, 1999, through February 29, 2000.
Ronald W. Reagan National Defense Authorization Act for FY2005 (P.L. 108-375), Section 645.
One-year open enrollment period for Survivor Benefit Plan commencing October 1, 2005. The FY2005 NDAA
was enacted on October 28, 2004. This Act allowed for SBP enrollment from October 1, 2005 to September 30,
2006. The reason for the open enrollment was a major change in compensation available under the plan.
Previously, survivors of military retirees who were over age 62 received 35% of their spouse's military retiree pay,
instead of 55%. The reduction was intended to factor in Social Security benefits that survivors receive. The NDAA
for FY2005 gradually phased out the reduction over four years (from 2004-2008), allowing survivors over 62 to
receive 5% more of military retiree pay per year, until April 2008, when they would have reached the full 55%
offered.
The National Defense Authorization Act for FY2016, (P.L. 114-92), Section 641. Death of former
spouse beneficiaries and subsequent remarriages under the Survivor Benefit Plan. The last SBP open season
specifically changed the rules for retirees who initially purchased former spouse coverage, but whose former
spouse has died and the retiree wanted to cover a current spouse. As a result, the Defense Finance and
Accounting Service (DFAS) held an open season for eligible retirees to retroactively enroll their current spouse in
the SBP. This open season enrollment period ran from November 25, 2015, until November 24, 2016.
James M. Inhofe National Defense Authorization Act for FY2023, (P.L. 117-263), Section 643. Open
enrollment season for Survivor Benefit Plan authorized all eligible military retirees a window to opt in or out by
January 1, 2024. This act stipulated current participants electing to discontinue SBP (with consent of beneficiary)
would not receive a refund; and “late” enrollees must backpay contributions (with interest) from time of
retirement. Open enrollment period ran from December 23, 2022 until January 1, 2024.
Eligible Beneficiaries
Six separate types of beneficiary coverage are available under the SBP for eligible members.
•
•
•
•
•
Spouse only.
Spouse and child(ren).
Child(ren) only.
Persons with an insurable interest.
Former spouse.
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•
Former spouse and child(ren).31
Spouse-Only Coverage
To be eligible for spouse-only coverage, the intended SBP beneficiary must be a widow or
widower who was (1) married to the retiree at the time of retirement or death (if death occurs on
active duty), (2) married to the deceased retiree for at least one year prior to the retiree’s death, or
(3) the parent of a child born of a post-retirement marriage. For spouse-only coverage,
withholding is calculated by the flat-rate or original formulas as discussed in the previous section.
Remarriage
A surviving spouse (or eligible former spouse) may become ineligible to receive SBP benefits, if
he or she remarries. Eligibility for SBP benefits when remarriage occurs depends on the age at
remarriage and the date that such a remarriage occurs (see Table 4). A surviving spouse (or
eligible former spouse) becomes ineligible to receive SBP benefits if he or she remarries prior to
reaching age 60, if such a remarriage took place prior to November 14, 1986 (remarriage after
age 60 does not affect receipt of an SBP benefit). A surviving spouse (or eligible former spouse)
becomes ineligible to receive SBP benefits if he or she remarries prior to reaching age 55 if such
a remarriage took place on or after November 14, 1986 (remarriage after age 55 for these
beneficiaries does not affect receipt of SBP payments). If the second marriage is terminated by
death, annulment, or divorce, the original SBP benefit may be reinstated subject to certain
restrictions. The surviving spouse of two or more deceased military retirees (each a participant in
the SBP) may select and receive the more financially advantageous benefit.
Table 4. Eligibility for SBP After Remarriage
Surviving Spouse or Eligible Former Spouse
Date of Remarriage
Prior to Nov. 14, 1986
On or after Nov. 14, 1986
Surviving Spouse or Eligible
Former Spouse Age at
Remarriage
Eligibility
Age less than 60
Not eligible for benefit
Age 60 or older
Eligible for SPB
Age less than 55
Not eligible for benefit
Age 55 or older
Eligible for SBP
Source: 10 U.S.C. §1450.
Spouse-and-Child(ren) Coverage32
Under spouse-and-child(ren) coverage, upon the retiree’s death, SBP benefits are first paid to the
surviving spouse. If the surviving spouse predeceases the retiree, dies after becoming eligible to
receive SBP benefits, or becomes ineligible to receive SBP benefits (through remarriage, for
example), the SBP benefits are then to be paid directly to the designated child or children. If there
31 In certain instances, the annuity may be paid to the representative of a legally incompetent survivor (P.L. 102-190;
105 Stat. 1389; December 5, 1991).
32 The term “child” includes an adopted child, a stepchild, foster child, or recognized natural child who lived with the
participant in a regular parent-child relationship. It may be necessary for the child to prove dependency in order to be
eligible to receive an SBP annuity.
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is more than one child, the SBP benefits are paid in equal shares to each child for as long as he or
she remains eligible.
The cost of this coverage is additive to that of spouse-only coverage, and is determined on an
actuarial basis, taking into account the age of the retiree, the spouse, and the youngest child.33 For
example, a retiree who is 45 years old, with a spouse who is 40 years old (i.e., 5 full years
younger than the retiree) and a child age 10, would have to pay a small additional amount of the
base amount of retired pay to cover a child or children in addition to the amount paid for spouseonly coverage. Since the cost of coverage is computed on an actuarial basis, it is subject to
change.
A child becomes ineligible for an SBP benefit upon reaching age 18 (or 22, if a full-time
student).34 A child who marries becomes ineligible to receive SBP benefits regardless of age.35 An
eligible child who is or becomes incapacitated (either physically or mentally) may continue to
receive SBP benefits for the duration of the incapacitation if the condition existed prior to the
child’s 18th birthday.36
Child(ren)-Only Coverage
Under child(ren)-only coverage, SBP benefits are paid directly to the surviving child(ren) of a
deceased military retiree regardless of whether or not there is a surviving spouse. Eligibility under
this coverage is subject to the same restrictions for a child, or children, under spouse and
child(ren) coverage. (Under certain circumstances, spouse coverage can be restored if a spouse
later becomes eligible.) The cost of this coverage is also computed on an actuarial basis (and
therefore subject to modification).37 For example, a military retiree who is 45 years old, has a
child age 10, and elects maximum coverage, would have approximately 2.5% of his or her base
amount of retired pay withheld in order to provide, at the time of his or her death, an SBP
survivor benefit for the surviving child. Child-only coverage is less expensive due to the
limitation on the number of years—until age 18 or 22, under most circumstances—a beneficiary
remains eligible to receive SBP benefits.
Persons with an Insurable Interest
Insurable interest coverage may be selected only if there is neither a spouse nor a dependent child
at the time of retirement. Under this coverage a beneficiary is defined as “a natural person with an
33 Costs that are actuarially determined are based on known life-expectancy rates, as well as interest and inflation
assumptions.
34 A child who becomes ineligible because he or she reaches age 18 and then later becomes a full-time student prior to
attaining age 22 may become eligible to receive SBP benefits while a full-time student.
35 A married child who, prior to being married, was eligible to receive SBP benefits will not become eligible to receive
these benefits anew if the marriage ends by divorce. If, however, the marriage is terminated as the result of an
annulment, SBP eligibility may be reinstated.
36 Section 624. Survivor Benefit Plan Annuities for Special Needs Trusts Established for the Benefit of Dependent
Children Incapable of Self-Support was passed on December 19, 2014, in the Howard P. “Buck” McKeon National
Defense Authorization Act for Fiscal Year 2015 (FY15 NDAA), P.L. 113-29. This section amended Title 10, U.S.
Code, Sections 1448, 1450, and 1455. According to the DFAS Special Needs Trust: What you need to know about
Special Needs Trust (SNT) at https://www.dfas.mil/retiredmilitary/provide/sbp/special-needs-trust.html, Section 624
gives military members and retirees the option to direct payment of a SBP Annuity for a dependent child to a SNT. A
SNT is a legal instrument specifically designed for the benefit of a person with a disability. In some cases, this may
preserve the beneficiary’s eligibility for other federal or state benefits.
37 There is no cost for eligible children of members who die on active duty.
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insurable interest” in the retiree.38 Included in this category are relatives of the retiree, such as a
parent, sibling, or a child who may not qualify for SBP beneficiary status under spouse-only,
spouse and child(ren), or child(ren)-only provisions. Nonrelatives, such as a business partner,
may also be covered. Unlike other SBP options, insurable interest must be elected at the
maximum level.
The cost of insurable interest coverage is (1) 10% of the base amount of military retired pay plus
(2) 5% of total base amount of retired pay for each full five years that the named beneficiary is
younger than the retiree. Insurable interest coverage is thus more expensive than other types of
coverage. However, the total cost to the retiree cannot exceed 40% of total military retired pay. In
other words, a retiree who seeks to provide insurable interest coverage to a person 30 or more
years younger would have the maximum of 40% of the base amount of military retired pay
withheld.
According to language contained in the National Defense Authorization Act for FY1995,
insurable interest coverage could be voluntarily discontinued (except in those cases where a
former spouse is being covered). Retirees discontinuing this coverage, who later remarry or
acquire dependents, could again participate in the SBP under another allowable beneficiary
category.39
Former-Spouse Coverage40
A military member may choose, or may be required by a court order, to provide SBP coverage for
a former spouse, depending on when the divorce occurred. This election may occur as part of or
incident to a divorce-related property settlement. For divorces occurring before November 14,
1986, federal law explicitly states that no court was authorized to order a member or retiree to
provide SBP protection to a former spouse. If a retiree voluntarily decides, in writing, to provide
benefits to a former spouse, this decision must be honored by the retiree. A retiree who elected
spouse-only or spouse-and-child(ren) coverage, and was subsequently divorced before November
14, 1986, may switch to former spouse coverage for the (now) ex-spouse. This latter change in
coverage must be elected within one year of the date the divorce decree becomes final.
If a divorce occurs on or after November 14, 1986, however, a court may order a member or
retiree to provide SBP protection as part of, or incident to, a divorce. According to changes in law
implemented by the FY1987 DOD Authorization Act (P.L. 99-661 §641), “A court order may
require a person to elect (or to enter into an agreement to elect) ... to provide an annuity to a
former spouse (or to both a former spouse and child).”41 This language does not require courts to
make such an order but gives them the freedom to do so.
The FY1986 DOD Authorization Act (P.L. 99-145) included a change in former-spouse coverage
which provided that military retirees and “former spouses ... covered under the insurable interest
category [could] ... elect jointly to switch to spouse coverage at the maximum level within one
year [and it provided] current participants who had the option of electing former spouse coverage
38 10 U.S.C. §1448(b)(1).
39 U.S. Congress, House Conference Committee, National Defense Authorization Act for Fiscal Year 1995, H.Rept.
103-701, 103rd Cong.2nd Sess., S. 2182, Aug. 12, 1994: 132-133. (P.L. 103-337) It is expected that this change will
affect approximately 3,000 of the more than 900,000 SBP participants; Rick Maze, “Survivor Benefit Plan ...,” Air
Force Times, Sept. 12, 1994: 20.
40 For more information on issues affecting former spouses, see CRS Report RL31663, Military Benefits for Former
Spouses: Legislation and Policy Issues, by Kristy N. Kamarck.
41 10 U.S.C. §1550(f)(4).
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in the past and chose not to do so, the option of electing former spouse coverage.”42 Those
electing former spouse coverage after March 1, 1986, have the cost of this coverage and benefit
amount computed in the same manner as in the case of spouse-only coverage.
Because a retiree may provide only one type of SBP coverage for one category of beneficiary,
election of coverage for a former spouse can have the effect of denying SBP protection to a
second or future spouse. However, it is not clear whether courts have the authority to divide SBP
benefits between a former spouse and a current or subsequent spouse. In other words, although
the services will provide SBP benefits to only one category of beneficiary (former spouse, for
example), it is not clear whether or not a court, as part of an equitable divorce property
settlement, has the authority to divide SBP benefits between a former spouse (designated to
receive them in this example) and a current or subsequent spouse.
The FY2000 National Defense Authorization Act provided for the “effectuation of intended SBP
annuity for [a] former spouse when not elected by reason of [the] untimely death of [the]
retiree.”43 This language pertains to any retiree who, on or after August 21, 1983, agreed to (or
was required by a court to) provide SBP coverage to a former spouse, but who died within 21
days of making such an agreement (or being so required). Under this language, the former spouse
of such a retiree is deemed to have been covered effective November 5, 1999.
Former-Spouse-and-Child(ren) Coverage
Coverage for a former spouse and child(ren) was added as part of the FY1987 NDAA.44 This
coverage is provided on the same terms as spouse-and-child(ren) coverage described above.
Coverage for Military Members Retired from the Reserve
Components
As with the Survivor Benefit Plan for active duty retirees, retirement eligible members of the
reserves (Army Reserve, Naval Reserve, Marine Corps Reserve, Air Force Reserve and Coast
Guard Reserve) and National Guard (Army National Guard and Air National Guard) may elect to
provide SBP protection for their survivors. However, when the SBP was created, members of the
Reserve Components were not eligible to receive Reserve Component retired pay until age 60,
regardless of the age at which they actually would retire. Therefore, the structure of the Reserve
Component SBP (RC-SBP) is different from that applicable to active duty members.45
Prior to 1978, Reserve Component personnel could not provide survivor protection for an eligible
beneficiary until personnel were eligible to draw retired pay, then at age 60. In 2008, Congress
modified the law to allow reservists on extended active duty to reduce the age at which they can
begin to receive retired pay. This reduction was limited to no less than 50 years of age.46
Legislation passed in 1978 allows Reserve Component members to decide whether and how they
will participate in the RC-SBP when they are notified of retirement eligibility (not yet eligible to
42 U.S. Congress, House Conference Committee, Department of Defense Authorization Act, 1986. H.Rept. 99-235, S.
1160. 99th Cong., 1st Sess., July 29, 1985: 443, (Hereinafter cited as Conference Committee, DOD 1986 Authorization.)
at https://congressional.proquest.com/congressional/docview/t49.d48.13651_h.rp.235?accountid=12084.
43 P.L. 106-65 §657. 113 Stat. 668; Nov. 5, 1999.
44
P.L. 99-661 §641, 100 Stat. 3885, Nov. 14, 1986.
45 “Reserve Components” refers to both Reserve and National Guard personnel.
46 P.L. 110-181 §647, January 28, 2008.
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receive retired pay)—in almost all cases, many years before reaching age 60 if based on active
duty credit.
Reserve Component members who are not yet eligible to receive retired pay and who are
retirement eligible (a.k.a., “gray area retirees”) may elect to provide SBP protection under one of
three options. The costs and amount of coverage available depend on the option selected and the
category of beneficiary. A prospective Reserve Component retiree must select one of the
following RC-SBP options within 90 days of being notified of retirement eligibility:
Option A. The retiree may decline RC-SBP protection. Should the retiree die before
reaching eligibility to draw retired pay, no RC-SBP benefit will be paid. The retiree will
again be offered the opportunity to participate in the SBP when they become eligible to
receive retired pay.
Option B. The retiree may elect RC-SBP coverage such that survivor payments will begin
on (1) the date of the retiree’s death or (2) the date the retiree would have become eligible
to receive retired pay, whichever is later.
Option C. The retiree may elect, under this option, to provide an RC-SBP benefit that
would begin immediately following the death of the retiree, regardless of the retiree’s age
at the time of death.
Under option A, the costs and types of coverage available once the retiree becomes eligible to
receive retired pay are the same as under the active duty SBP. Under options B and C, the cost of
RC-SBP protection is shared by the retiree, the government, and the beneficiary. The retiree’s
portion is paid through deductions in retired pay when the retiree becomes eligible to receive
retired pay. The beneficiary’s or beneficiaries’ share (the add-on premium) is paid through a
reduction in the annuity.47 The costs of the add-on premium under options B and C depend on the
type of coverage (see active duty retirees), as well as the age of the retiree and selected
beneficiary(ies).
Under certain circumstances, an RC-SBP benefit may be paid to the eligible surviving spouse,
dependent child(ren), or former spouse of a member of the Reserve Components who dies
(1) before being notified that he or she had completed the years of service required to be
eligible for Reserve Component retired pay; or
(2) during the 90-day period beginning on the date of notification that the member had
completed the years of service required for eligibility for Reserve Component retired pay,
if he or she had not already rejected participation in the RC-SBP.
The income payable is equal to 55% of retired pay that the member would have been entitled to
receive had the member been retired and at least age 60 at the time of death.48
Coverage for Military Members Serving on Active Duty
Under the original SBP, an SBP benefit was payable to an eligible spouse, dependent child(ren),
eligible former spouse, or eligible former spouse and dependent child(ren) following the death of
an active duty member. This benefit was paid if the deceased active duty servicemember, at the
time of death,
47 If the member dies before meeting age and service requirements the add-on premium for the pre-age 60 coverage is
taken as a reduction in the annuity.
48 See DFAS RC-SBP Overview at https://www.dfas.mil/RetiredMilitary/provide/rcsbp/; RC-SBP Benefit Amount at
https://www.dfas.mil/retiredmilitary/provide/rcsbp/benefitamount/; and RC-SBP Benefit Cost at
https://www.dfas.mil/retiredmilitary/provide/rcsbp/benefitcost/.
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(1) was eligible to receive retired pay; or
(2) was a commissioned officer, had completed 20 years of service, but was not yet eligible
to retire as a commissioned officer.49
The SBP benefit payable to the survivor of such a deceased active duty member is equal to 55%
of the amount of retired pay that the deceased servicemember would have been eligible for had he
or she elected maximum coverage and retired on the day of his or her death.
Legislation has expanded the coverage to the survivors of individuals who die while on active
duty and who are not retirement-eligible, effective September 10, 2001.50 This annuity for an
active duty (non-retirement-eligible member) is determined by assuming the individual would
have been eligible to retire under Section 1201, Title 10 United States Code, with a total
disability.51
Effective November 23, 2003, Congress allowed for these benefits to be paid to the surviving
children in certain cases: 1) when the eligible surviving spouse or the eligible former spouse is
dead, dies, or otherwise becomes ineligible under this section, 2) in the case where a child is
considered disabled due to a medical or physical incapacity (Special Needs Trust case), and 3) as
an optional child annuity when there is an eligible surviving spouse.52 This provision was later
amended in the John Warner National Defense Authorization Act for Fiscal Year 2007, to make
the effective date October 7, 2001.53 Congress later repealed the optional child annuity in the
FY2020 NDAA with an effective date of January 1, 2023.54 This was included in a provision that
phased out the SBP-DIC offset, discussed in more detail in the next section.
SBP and Dependency and Indemnity Compensation
In the early 1970s, during the debate prior to the original authorization of the SBP program,
lawmakers sought to integrate the program within the existing system of federal benefits available
to servicemembers and their families, namely, Social Security and VA benefits.55 The House
committee report to accompany the SBP bill laid out the “philosophical basis” for the benefit’s
design and integration with existing benefits; (1) to provide full survivor coverage in cases where
no Social Security or VA benefits are payable and (2) to provide supplemental survivor coverage
49 Former enlisted personnel or warrant officers who are commissioned generally must complete at least 10 years of
active duty as commissioned officers before they are allowed to retire as commissioned officers unless waived by the
Secretary concerned under circumstances outlines in 10 U.S.C §7311 (Army), 10 U.S.C §8323 (Navy and Marine
Corps), and 10 U.S.C §9311 (Air Force and Space Force).
50 P.L. 107-107, 115 Stat. 1151 et seq.; Dec. 28, 2001.
51 Under these provisions, the member’s death must be in the line of duty.
52 P.L. 108-136, Nov. 24, 2003.
53 U.S. Congress. Conference Committee, National Defense Authorization Act for Fiscal Year 2007, H.Rept. 109-702,
109th Cong., 2nd Sess., H.R. 5122, September 29, 2006: 748.
54 P.L. 116-92 §622. See also CRS Report R46107, FY2020 National Defense Authorization Act: Selected Military
Personnel Issues, coordinated by Bryce H. P. Mendez, the section “Military Retirement and Survivor Benefits.”
55 U.S. Congress, House Committee on Armed Services, Establishing a Survivor Benefit Plan for Members of the
Armed Forces in Retirement and for Other Purposes, report to accompany H.R. 10670, 92nd Cong., 1st sess., September
16, 1971, H.Rept. 92-481. U.S. Congress, Senate Committee on Armed Services, Establishing a Survivor Benefit Plan
for Members of the Armed Forces in Retirement, and for Other Purposes, report to accompany S. 3905, 92nd Cong., 2nd
sess., September 6, 1972, S. Rept. 92-1089.
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in cases where Social Security or VA benefits are insufficient to provide a reasonable level of
support.56
Prior to the enactment of the FY2020 NDAA, when a surviving spouse (or surviving former
spouse) was entitled to both SBP and VA Dependency and Indemnity Compensation (DIC),57 SBP
law required that the SBP benefit be reduced, dollar for dollar, by the amount of the DIC
benefit.58 If the surviving spouse’s DIC benefit was less than the SBP benefit, then the surviving
spouse received a reduced SBP benefit in an amount that, when combined with the DIC benefit,
equaled the unreduced SBP benefit. If the surviving spouse’s DIC benefit was equal to or greater
than the SBP benefit, then no SBP benefit was payable and the surviving spouse received only the
DIC benefit. The partial or full reduction in the SBP benefit due to receipt of DIC was commonly
known as the SBP-DIC offset. In lieu of receiving full SBP benefits, surviving spouses and
surviving former spouses subject to the SBP-DIC offset were eligible to receive a refund of the
deceased retiree’s SBP premiums based on the amount of the offset.
In 2003, Congress provided the option for surviving spouses to elect to provide benefits to a
servicemember’s surviving child or children. There is no DIC offset for children who are
designated as the SBP recipient. As such, it was frequent practice for younger surviving spouses
of active duty personnel to designate their children, if any, as the recipient of the SBP benefit. The
FY2020 NDAA repealed the option to transfer the benefit to a child when there is an eligible
surviving spouse.59
Special Survivor Indemnity Allowance (SSIA)
56 U.S. Congress, House Committee on Armed Services, Establishing a Survivor Benefit Plan for Members of the
Armed Forces in Retirement and for Other Purposes, 92nd Cong., 1st sess., September 16, 1971, H.Rept. 92-481, pp. 7
& 11.
57 DIC provides a tax-free cash benefit to eligible survivors of servicemembers who have died on active duty or during
training and to eligible survivors of veterans who have died due to service-connected disabilities or, in certain cases,
non-service-connected disabilities. For more information, see CRS Report R40757, Veterans’ Benefits: Dependency
and Indemnity Compensation (DIC) for Survivors, by Scott D. Szymendera; and DFAS Understanding SBP, DIC and
SSIA at https://www.dfas.mil/retiredmilitary/survivors/Understanding-SBP-DIC-SSIA.html.
58 10 U.S.C. §1450(c).
59 P.L. 116-92 §622.
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Prior to the FY2020 repeal of the SBP-DIC offset, most un-remarried surviving spouses who were eligible for both
benefits had their SBP payments reduced by the amount of DIC.60 Effective 2009, Congress created the Special
Survivor Indemnity Allowance (SSIA) to partially compensate for that reduction.61 Congress gradually increased
this benefit over time. The original authorization provided an additional $50 per month to those subject to the
offset. This amount was scheduled to be increased by $10 each year until 2014, when it would reach $100. The
benefit was scheduled to sunset in 2016. During the 111th Congress, SSIA was made more generous in that, for
the years 2014 through 2017, the amount would increase from $150, to $200, $275, and finally, $310, after which
the benefit was to terminate on October 1, 2017.62 However, Section 621 of the NDAA for FY2018 (P.L. 115-91)
permanently authorized the SSIA. The amount of SSIA was also adjusted for Cost of Living Allowances for each
calendar year, beginning in 2019.63
The FY2020 NDAA did not repeal the SSIA; however, following the full repeal of the offset on January 1, 2023,
the SSIA no longer applies. Under this legislation, there were no retroactive benefits paid to survivors, and the
government was not authorized to recoup premium payments that were previously refunded to recipients.
Repeal of the SBP-DIC Offset
Over time, Congress introduced several bills that would eliminate the SBP-DIC offset completely.
Supporters of a full repeal referred to the offset as the “widow’s tax,” and argued that the benefits
are different types of compensation,
There are two different survivor benefits. The SBP is a purchased annuities benefit, or type
of insurance benefit. This is purchased out-of-pocket by military retirees for their surviving
spouses. The SBP is our servicemembers’ earned benefit, not an entitlement received from
the DOD. The other benefit is DIC. DIC is an indemnity payment, received from the VA.
DIC serves as an indemnity payment for death. Since death is the ultimate disability the
surviving spouses should be entitled to concurrent receipt of both SBP and DIC.64
Military spouse advocates argued that the inability for families to receive both benefits in full
creates financial hardship. In addition, advocates for repeal of the offset argued that the two
benefits have a different purpose,
“The NCOA believes strongly that SBP and DIC payments are paid for different reasons.
Just as military retired pay and VA disability compensation compensates for different
reasons. SBP is insurance purchased by the retiree from his or her employer, the DOD
[Department of Defense], and is intended to preserve a portion of service-earned retired
pay for the survivor upon the retiree’s death for any reason. DIC is a special indemnity
60 For more on the SBP-DIC offset, see CRS Report R40757, Veterans’ Benefits: Dependency and Indemnity
Compensation (DIC) for Survivors, by Scott D. Szymendera.
61 P.L. 110-181, January 28, 2008. See Section 644. Special survivor indemnity allowance for persons affected by
required Survivor Benefit Plan annuity offset for Dependency and Indemnity Compensation. SSIA was later extended
to survivors of active duty members. P.L. 110-417 §631, October 14, 2008. See also CRS Report RL34590, FY2009
National Defense Authorization Act: Selected Military Personnel Policy Issues, coordinated by Lawrence Kapp; see
section “Extension to Survivors of Certain Members who die on Active Duty of Special Survivor Indemnity Allowance
for Persons Affected by Required Survivor Benefit Plan Annuity Offset for Dependency and Indemnity
Compensation.”
62 P.L. 111-31, June 22, 2009, See Title II—Special Survivor Indemnity Allowance for Surviving Spouses of Armed
Forces Members.
63 10 U.S.C. §1450(m). Defense Finance and Accounting Service, 2020 Cost of Living Adjustment and Pay Schedule,
https://www.dfas.mil/retiredmilitary/newsevents/newsletter/2020-COLA-and-Pay-Schedule.html. See also CRS Report
R44923, FY2018 National Defense Authorization Act: Selected Military Personnel Issues, by Kristy N. Kamarck,
Lawrence Kapp, and Barbara Salazar Torreon.
64 U.S. Congress, Joint Veterans Affairs, Statement of Gold Star Wives of America, Inc., Presented by Misty J. Brenner,
115th Cong., 1st sess., March 9, 2017.
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compensation paid to the survivor by the VA when a member’s service has caused his or
her premature death.”65
Lastly, changes in how the offset was applied based on the status of the beneficiary (i.e., age,
remarriage age, child, or spouse) led to confusion and charges of inequitable treatment among
eligible recipients.66
On the other hand, some pointed to long-standing laws preventing receipt of two benefits from
the government for the same qualifying event or period of service (also known as doubledipping). One argument is that because the federal government pays the full DIC cost and
subsidizes the SBP coverage, allowing survivors to receive both SBP and DIC is inherently unfair
to the taxpayer. Some contended that repealing the SBP-DIC offset would allow certain survivors
to triple dip in that they could receive full SBP and DIC benefits as well as Social Security
benefits from the federal government for the same period of employment.67 Some noted that when
a beneficiary becomes eligible for DIC, the SBP premiums are returned to the beneficiary.
The 116th Congress, via Section 622 of the FY2020 NDAA, repealed the SBP-DIC offset with a
3-year phase-out period. In December 2019, the Congressional Budget Office (CBO) estimated
that the phased repeal of the SBP-DIC offset and the SSIA would increase direct spending by
$4.68 billion between FY2020 and FY2029.68 The FY2020 NDAA also repealed the option to
transfer SBP benefits to a child in the case where a servicemember is killed on active duty and
there is an eligible surviving spouse. In cases where a surviving spouse had transferred benefits to
a child or children, the benefit would be restored to an eligible surviving spouse as of December
31, 2022.69
Considerations for Congress
As Congress continues its oversight of SBP, some continued considerations include adequacy of
the benefit, program costs, servicemember participation, relative equity for participants, and
interactions with other federal benefits such as Social Security.
65 U.S. Congress, House Committee on Armed Services, Subcommittee on Military Personnel, Concurrent Receipt of
Survivor Benefit Plan and Dependency and Indemnity Compensation, 114th Cong., 1st sess., December 9, 2015, p. 11.
66 For more on these topics, see CRS Report WPD00018, What is the “Widow’s Tax”? Understanding the Military
Survivor Benefit Plan and Veterans’ Dependency and Indemnity Compensation., by Kristy N. Kamarck, CRS Insight
IN11112, The Kiddie Tax and Military Survivors’ Benefits, by Sean Lowry and Kristy N. Kamarck, and CRS Legal
Sidebar LSB10316, FY2020 NDAA Analysis: Elimination of Benefits Offset for Surviving Spouses and Related Legal
Issues, by Mainon A. Schwartz.
67 The federal government pays half of the total Social Security payroll tax levied on the servicemember’s covered
earnings. Initially, SBP benefits were offset due to receipt of Social Security benefits. However, the Social Security
offset was eliminated for certain survivors in the 1980s and was eliminated for all survivors effective April 1, 2008. For
a broader discussion of the debate surrounding Social Security benefits and SBP, see the Military Compensation
Background Papers, 8th Edition, pp. 731-741. See also U.S. Congress, Senate Committee on Veterans’ Affairs, Benefits
for Survivors: Is America Fulfilling Lincoln’s Charge to Care for the Families of Those Killed in the Line of Duty,
109th Cong., 1st sess., February 3, 2005, S. Hrg. 109-32, p. 87.
68 Congressional Budget Office, Estimated Effects on Direct Spending and Revenues for S. 1790, the National Defense
Authorization Act for Fiscal Year 2020, as Posted on the Website of the House Committee on Rules on December 9,
2019, Table 1, https://www.cbo.gov/publication/55943.
69 A spouse may be ineligible for reinstatement of benefits due to remarriage before age 55.
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Adequacy of Benefits
In the FY2017 NDAA, Congress asked for an independent assessment of the SBP program, in
particular to “(1) describe the purposes of SBP and how it interacts with other federal programs to
provide financial stability and resources for survivors, (2) compare benefits under SBP with
benefits available to government and private-sector employees, (3) evaluate the effectiveness of
SBP in providing survivors with intended benefits, and (4) assess the feasibility and advisability
of providing survivor benefits through alternative insurance products commercially available for
similar purposes.”70
The study, published in 2018, found that for military widows (i.e., widows for whom SBP is the
main source of survivor benefits), the SBP benefit accounts for 34%-48% of their total income
(depending on whether Social Security benefits are also received).71 In general, the amount of the
SBP benefit was found to be comparable to other federal benefits and more generous than similar
private-sector plans.72 The study also found that on average, military widows receiving survivor
benefits have similar average total income, poverty rates, and participation in public assistance
programs as those widows receiving private-sector survivor benefits from companies and unions.
On the other hand, nonmilitary widows receiving survivor benefits from federal, state, or local
government pension plans had higher average total income, lower poverty rates, and lower
participation in public assistance programs relative to military widows.73
Program Costs
CBO estimates that the number of survivors eligible for both SBP and DIC will continue to grow
over the next decade. As SBP is subsidized by the government, an increase in eligible
beneficiaries would increase federal budget obligations.74 In FY2016, the estimated government
subsidy was 44.6%.75 The Military Compensation and Retirement Modernization Commission
(MCRMC), established by Congress in the FY2013 NDAA, had proposed an option to address
dissatisfaction with the SBP-DIC offset while keeping program costs lower. The MCRMC
recommended adding a new SBP option under which servicemembers would fully fund the SBP
costs (by raising premiums), but would no longer be subject to the offset. This option would have
higher costs for the servicemember, but would provide a greater overall benefit under certain
circumstances.76 With the enactment of the FY2020 NDAA, the offset was repealed and no longer
70 P.L. 114-328 §648.
71 James Hosek, et al., An Assessment of the Military Survivor Benefit Plan, RAND Corporation, Santa Monica, CA,
2018, Figure 4.5, p. 65, https://www.rand.org/content/dam/rand/pubs/research_reports/RR2200/RR2236/
RAND_RR2236.pdf. The study was limited to widows aged 40 or older.
72 Ibid., p. xiv.
73 The report authors noted that the reasons for the better outcomes for these widows was unclear, given that the
generosity of other government benefits compared favorably to the SBP. However, the discrepancy could be related to
unobserved characteristics of the deceased servicemember (e.g., wages prior to death) within the study.
74 Congressional Budget Office, Cost Estimate for H.R. 553, Military Surviving Spouses Equity Act, As introduced in
the House of Representatives on January 15, 2019, June 25, 2019, https://www.cbo.gov/system/files/2019-06/
hr553.pdf.
75 James Hosek, et al., An Assessment of the Military Survivor Benefit Plan, RAND Corporation, Santa Monica, CA,
2018, p. xi. The DOD Office of the Actuary also provides a subsidy calculator at https://actuary.defense.gov/SurvivorBenefit-Plans/.
76 Military Compensation and Retirement Modernization Commission, Final Report, January 29, 2015, p. 44,
https://ia800305.us.archive.org/14/items/FinalReportOfTheMilitaryCompensationAndRetirementModernization/
MCRMC-FinalReport-29JAN15-HIGH.pdf#page=62.
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applies as of January 1, 2023.77 Nevertheless, decreasing federal government subsidies for SBP
premiums remains a cost-saving option. This option would not affect families who have a
member die on active duty, as they do not pay premiums into the program. Other cost-saving
mechanisms could include
•
•
•
•
Reducing the maximum SBP benefit (currently 55% of base retired pay for
military members and 50% of base retired pay for certain federal civilians),78
Raising the remarriage age for eligibility (currently age 55) to be consistent with
other federal benefits like Social Security (age 60) or DIC (age 57),
Requiring servicemember contributions (premiums) while on active duty prior to
retirement,79 or
Capping the maximum monthly benefit that a survivor could receive across all
federal income security programs.
Participation and Equity
Any changes to raise premiums or decrease the benefit for survivors might also have the
consequence of decreasing retiree participation in the program, and in particular among those
with lower household earnings. Current participation rates are higher among retired officers than
enlisted personnel (see Table 2). Retired officers’ households may have higher income security
due to higher average retired pay. For example, in FY2022, a retired O-6 had average gross
monthly retired pay of $6,355 while an E-7 average retired pay was $2,231.80 The current
premium for most retiring members is calculated at 6.5%. While this is applied uniformly across
ranks, SBP premiums may consume a higher proportion of disposable income in households with
lower earnings. Raising SBP premiums further could discourage participation among households
that could benefit the most from additional income security. Congress could also consider
lowering premiums for those below a certain income threshold to encourage higher participation.
In addition, Congress may consider SBP benefits in the context of changes to other military
compensation or federal benefits and tax law. For example, changes to how retired pay is
calculated and authorization for lump sum payment of retired pay under the Blended Retirement
System may affect participation in SBP (see report section on “Effects of Lump Sum Retirement
Payment on SBP”). Other changes to tax law, Social Security, or VA benefits may affect the total
compensation that survivors receive.
77 P.L. 116-92 §622.
78 See CRS Report RS21029, Survivor Benefits for Families of Civilian Federal Employees and Retirees, by Katelin P.
Isaacs.
79 These premiums could be refunded if the servicemember did not complete enough qualifying years of service to be
eligible for retired pay.
80 DOD Office of the Actuary, Statistical Report on the Military Retirement System, Fiscal Year Ended September 30,
2022, October 2023, p. 55.
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Appendix A. Legislative History of the Survivor
Benefit Plan Table
Table A-1. Legislative History of the Survivor Benefit Plan
Public Law (P.L.),
Date and Title
Sections and Highlight(s) of the Legislation
P.L. 92-425,
September 21, 1972
Armed Forces
Survivor Benefit Plan,
establishment
To amend Chapter 73 of Title 10, United States Code, to establish a Survivor Benefit Plan,
and for other purposes.
Subchapter I.—Retired Serviceman’s Family Protection Plan (RSFPP)
Subchapter II.—Survivor Benefit Plan (SBP)
Note: This Act repealed the RSFPP and established SBP, Established that until age 62,
payment is 55 percent of the base amount. At age 62 or older, the payment is reduced,
dollar-for-dollar, by Social Security entitlements resulting from a servicemember’s military
service performed after 1956 (Social Security offset).
COLAs are applied to the base amount and annuity.
Established active duty death coverage for surviving spouses if a servicemember had 20 or
more years of active service.
Annuity was reduced by Dependency and Indemnity Compensation (DIC) awarded by the
VA if a servicemember death is service-connected.
Suspended payments for surviving spouses remarrying before age 60.
P.L. 93-155,
November 17, 1973
Defense
Appropriation
Authorization Act,
1974
Extended the enrollment deadline until March 20, 1974.
P.L. 93-406,
September 2, 1974
Employee Retirement
Income Security Act
of 1974
Sec. 205, Joint and survivor annuity requirement.
TITLE II—AMENDMENTS TO THE INTERNAL REVENUE CODE RELATING TO
RETIREMENT PLANS
Subtitle B—Other Amendments to the Internal Revenue Code Relating to Retirement Plans
Sec. 2008. Certain armed forces survivor annuities.
P.L. 94-496, October
14, 1976
Armed Forces
Survivor Benefit Plan
Effective October 1, 1976
An act to amend Title 1, United States Code, to make certain changes In the Survivor
Benefit Plan provided for under subchapter II of Chapter 73 of Title 10, United States Code,
and for other purposes.
P.L. 95-397,
September 30, 1978
Uniformed Services
Survivor Benefits
Amendments of 1978
TITLE II—ANNUITIES UNDER SURVIVOR BENEFIT PLAN
Sec. 201. Definition of Base Amount
Sec. 202. Application of Survivor Benefit Plan
Sec. 203. Payment of Annuity
Sec. 204. Amount of Annuity
Sec. 205. Reduction in Retired Pay
Sec. 206. Notification
Sec. 207. Technical and Conforming Amendments
Sec. 208. Transition
Sec. 209. Minimum Income for Certain Survivors
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Public Law (P.L.),
Date and Title
Sections and Highlight(s) of the Legislation
P.L. 96-402, October
9, 1980
Uniformed Services
Survivor Benefits
Amendments of 1980
Effective December 1, 1980
To amend Title 10, United States Code, to remove certain inequities in the Survivor Benefit
Plan provided for under chapter 78 of each title, and for other purposes.
P.L. 97-35,
August 13, 1981
Omnibus Budget
Reconciliation Act of
1981
TITLE II—ARMED SERVICES AND DEFENSE-RELATED PROGRAMS
Subtitle B—Military Compensation
Sec. 212. Open Enrollment Period for Survivor Benefit Plan.
Established a one-year open enrollment period (October 1, 1981 to September 30, 1982)
for servicemembers entitled to retirement pay before August 13, 1981.
P.L. 97-252,
September 8, 1982
Department of
Defense Authorization
Act, 1983
TITLE X—FORMER SPOUSES’ PROTECTION
Sec. 1003. Annuities under the Survivor Benefit Plan
TITLE XI—GENERAL PROVISIONS
SEC. 1119. Open Enrollment Period for Reserves under the Survivor Benefit Plan.
P.L. 98-525, October
19, 1984
Department of
Defense
Authorization
Act, 1985
PART E—BENEFITS FOR SURVIVORS AND FORMER SPOUSES
Sec. 641. Elimination of certain Social Security offsets from the Survivor Benefit Plan.
Sec. 642. Authority to initiate payments under survivor annuity programs when the
participant is missing.
Sec. 643. Clarification of authority to enforce certain court orders in connection with the
payment of retired or retainer pay to former spouses.
Sec. 644. Clarification of authority to elect former spouses as beneficiaries under the
Survivor Benefit Plan.
Sec. 645. Miscellaneous rights and benefits for former spouses.
P.L. 99-145,
November 8, 1985
Department of
Defense Authorization
Act, 1986
Effective March 1, 1986
TITLE VII—SURVIVOR BENEFIT PLAN IMPROVEMENTS
PART A—GENERAL PROGRAM CHANGES
Sec. 711. Establishment of two-tier benefit system and elimination of Social Security offset.
Sec. 712. SBP coverage for members who die after 20 years of service.
Sec. 713. Annuity for survivors of certain retirement-eligible reservists.
Sec. 714. Indexing of threshold amount for calculation of reduction of retired pay.
Sec. 715. SBP coverage upon remarriage.
Sec. 716. Option to cover both a former spouse and dependent children of a member.
Sec. 717. Authority to repay refunded SBP deductions in installments.
Sec. 718. Effective date of DIC offset.
Sec. 719. Technical amendments to SBP statute.
PART B—PROVISIONS RELATING TO RIGHTS FOB SPOUSES AND FORMER SPOUSES
Sec. 721. Spousal concurrence for elections.
Sec. 722. Clarification of status of spousal agreements.
Sec. 723. Former spouse coverage to be provided in spouse category rather than insurable
Interest category.
Sec. 724. Notice of elections available.
PART C—EFFECTIVE DATE AND REPORT
Sec. 731. Effective date.
Sec. 732. Report on establishing needs-based survivor benefit annuity program for surviving
spouses of certain retired reservists.
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Public Law (P.L.),
Date and Title
Sections and Highlight(s) of the Legislation
P.L. 99-348,
July 1, 1986
Military Retirement
Reform Act of 1986
TITLE III—MISCELLANEOUS RETIREMENT PROVISIONS
Sec. 301. Survivor Benefit Plan annuities.
Sec, 302. Report on reserve retirement system.
Sec. 303. Definition.
Sec, 304. Technical and conforming amendments.
Sec. 305. Codification of permanent limitations on retired and retainer provided in
appropriation Acts.
Sec. 306. Repeal of limitation on payments to accrual fund for fiscal year 1986.
P.L. 99-576, October
28, 1986
Veterans’ Benefits
Improvement
and Health-Care
Authorization Act of
1986
TITLE I—COMPENSATION INCREASES AND OTHER COMPENSATION
MATTERS
Sec. 102, Additional compensation for dependents.
Sec. 104. Dependency and indemnity compensation for surviving spouses.
Sec. 105. Dependency and indemnity compensation for children.
Sec. 106. Supplemental dependency and indemnity compensation for children.
P.L. 99-661,
November 14, 1986
National Defense
Authorization Act
(NDAA) for FY1987
TITLE VI—COMPENSATION AND OTHER PERSONNEL BENEFITS
PART D—BENEFITS FOR SURVIVORS AND FORMER SPOUSES
Sec. 641. Court-ordered survivor annuities for former spouses.
Sec. 642. Annuity for a dependent child.
Sec. 643. Age at which remarriage terminates spouse survivor benefit.
Sec. 644. Revision of definition of disposable retired pay for purposes of court orders.
Sec. 645. Revision of open period to elect former spouse and child coverage.
Sec. 646. Extension of medical benefits for certain former spouses.
P.L. 101-189,
November 29, 1989
NDAA for FY1990
and 1991
TITLE XIV—MILITARY SURVIVOR BENEFIT PLAN
Sec. 1402. Revised premium computation for Survivor Benefit Plan annuities.
Sec. 1403. Correction of annuity computation for survivors of certain retirement-eligible
officers dying while on active duty.
Sec. 1404. Program to provide supplemental spouse annuity for military retirees.
Sec. 1405. Open enrollment period.
P.L. 101-510,
November 5, 1990
NDAA for FY1991
TITLE VI—COMPENSATION AND OTHER PERSONNEL BENEFIT
PART D—MISCELLANEOUS
Sec. 631. Delay in effective date of optional high-tier Survivor Benefit Plan coverage and
open enrollment period.
TITLE XIV—GENERAL PROVISIONS
PART H—CODIFICATION or CERTAIN PROVISIONS or LAW AND TECHNICAL
AMENDMENTS
Sec. 1484. Technical and clerical amendments.
(1) OTHER LAWS——
(4) Title X1V of P.L. 101-189 (103 Stat. 1577 et seq.) is amended as follows:
(A) Section 1404(a)(2) is amended by striking out “Spouse Coverage for Survivor Benefit
Plan Participants" in the matter to be inserted (effective on October 1, 1991) by the
amendment made by that section and inserting in lieu thereof "Survivor Benefit Plan."
P.L. 101-508,
November 15, 1990
TITLE VIII—VETERANS’ PROGRAMS
Subtitle A—Compensation, DIC, and Pension
SEC. 8005. COST-OF-LIVING INCREASES IN COMPENSATION RATES.
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Military Survivor Benefit Plan: Background and Issues for Congress
Public Law (P.L.),
Date and Title
Sections and Highlight(s) of the Legislation
Omnibus Budget
Reconciliation Act of
1990
VA limited payment of DIC to widows who do not remarry (effective November 1, 1990)
P.L. 102-190,
December 5, 1991
NDAA for FY1992
and FY1993
Sec. 653. Survivor Benefit Plan.
Sec. 654. Payment of survivor annuity to a representative of a legally incompetent person.
P.L. 102-484, October
23, 1992
NDAA for FY1993
Sec 643. Modification to Survivor Benefit Plan open enrollment period.
(b) SBP ANNUITIES.—(1) Effective on the first day of the first month after a member or
former member of the Armed Forces retired under a provision of law referred to in
subsection (a)(l) attains 62 years of age or, in the event of death before attaining that age,
would have attained that age, the base amount applicable under Section 1447(2) of Title 10,
United States Code, to any Survivor Benefit Plan annuity provided by that member or
former member shall be recomputed.
P.L. 102-568, October
29, 1992
Veterans’ Benefits Act
of 1992
TITLE I—Reform of the Dependency and Indemnity Compensation Program
Sec. 102. Reform in payment formula.
Sec. 103. Exception to operation of OBRA provision.
Sec. 104. GAO report relating to the provision of benefits to survivors of veterans and
members of the Armed Forces.
P.L. 103-337, October
5, 1994
NDAA for FY1995
Sec. 637. SBP premiums for reserve-component child-only coverage.
Sec. 638. Discontinuation of insurable interest coverage under Survivor Benefit Plan.
P.L. 105-85,
November 18, 1997
NDAA for FY1998
Sec. 641. One-year opportunity to discontinue participation in Survivor Benefit Plan.
Sec. 642. Time in which change in survivor benefit coverage from former spouse to spouse
may be made.
Sec. 643. Review of Federal former spouse protection laws.
Sec. 644. Annuities for certain military surviving spouses.
Sec. 645. Administration of benefits for so-called minimum income widows.
P.L. 105-178,
June 9, 1998
Transportation
Equity Act for the 21st
Century
Effective October 1, 1998.
Sec. 8207. Eligibility of certain remarried surviving spouses for reinstatement of dependency
and indemnity compensation upon termination of that remarriage.
Sec. 8208. Extension of prior revision to offset rule for Department of Defense special
separation benefit program.
P.L. 105-261, October
17, 1998
Strom Thurmond
NDAA for FY1999
Sec. 641. Paid-up coverage under Survivor Benefit Plan.
Sec. 642. Survivor Benefit Plan open enrollment period.
Sec. 643. Effective date of court-required former spouse Survivor Benefit Plan coverage
effectuated through elections and deemed elections.
P.L. 106-65, October
5, 1999
NDAA for FY2000
Sec. 643. Conforming Amendments.
(a) Conforming Amendment to Survivor Benefit Plan Provision—(1) Section 1451(h)(3) of
Title 10, United States Code, is amended by inserting ‘‘OF CERTAIN MEMBERS’’ after
‘‘RETIREMENT’’.
(2) Section 1452(i) of such title is amended by striking ‘‘When the retired pay’’ and inserting
‘‘Whenever the retired pay’’.
Subtitle E—Other Matters Relating to Military Retirees and Survivors
Sec. 654. Credit toward paid-up SBP coverage for months covered by make-up premium
paid by persons electing SBP coverage during special open enrollment period.
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Military Survivor Benefit Plan: Background and Issues for Congress
Public Law (P.L.),
Date and Title
Sections and Highlight(s) of the Legislation
Sec. 656. Extension of authority for payment of annuities to certain military surviving
spouses.
Sec. 657. Effectuation of intended SBP annuity for former spouse when not elected by
reason of untimely death of retiree.
P.L. 106-398, October
30, 2000
Floyd D. Spence
NDAA for FY2001
Sec. 655. Reserve component Survivor Benefit Plan spousal consent requirement.
Sec. 656. Sense of Congress on increasing Survivor Benefit Plan annuities for surviving
spouses age 62 or older.
Sec. 657. Revision to special compensation authority to repeal exclusion of uniformed
services retirees in receipt of disability retired pay.
P.L. 107-107,
December 28, 2001
NDAA for FY2002
Sec. 641. Contingent authority for concurrent receipt of military retired pay and veterans’
disability compensation and enhancement of special compensation authority.
Sec. 642. Survivor Benefit Plan annuities for surviving spouses of members who die while on
active duty and not eligible for retirement.
P.L. 108-136,
November 24, 2003
NDAA for FY2004
Sec. 641. Phase-in of full concurrent receipt of military retired pay and veterans’ disability
compensation for certain military retirees.
Sec. 642. Revisions to combat-related special compensation program.
Sec. 644. Survivor Benefit Plan annuities for surviving spouses of Reserves not eligible for
retirement who die from a cause incurred or aggravated while on inactive-duty training.
Sec. 645. Survivor Benefit Plan modifications.
Sec. 646. Increase in death gratuity payable with respect to deceased members of the Armed
Forces.
Sec. 647. Death benefits study.
P.L. 108-375, October
28, 2004
Ronald W. Reagan
NDAA for FY2005
Sec. 644. Phased elimination of two-tier annuity computation for surviving spouses under
Survivor Benefit Plan.
Sec. 645. One-year open enrollment period for Survivor Benefit Plan commencing October
1, 2005.
P.L. 110-181, January
28, 2008
NDAA for FY2008
Sec. 643. Recoupment of annuity amounts previously paid, but subject to offset for
dependency and indemnity compensation.
Sec. 644. Special survivor indemnity allowance for persons affected by required Survivor
Benefit Plan annuity offset for dependency and indemnity compensation.
P.L. 110-417,
October 14, 2008
Duncan Hunter
NDAA for FY2009
Sec. 631. Extension to survivors of certain members who die on active duty of special
survivor indemnity allowance for persons affected by required Survivor Benefit Plan annuity
offset for dependency and indemnity compensation.
Sec. 632. Correction of unintended reduction in survivor benefit plan annuities due to
phased elimination of two-tier annuity computation and supplemental annuity.
P.L. 111-31,
June 22, 2009
Family Smoking
Prevention and
Tobacco Control Act
DIVISION B—FEDERAL RETIREMENT REFORM ACT
TITLE II—SPECIAL SURVIVOR INDEMNITY ALLOWANCE FOR SURVIVING SPOUSES
OF ARMED FORCES MEMBERS
Sec. 201. Increase in monthly amount of special survivor indemnity allowance for widows
and widowers of deceased members of the Armed Forces affected by required Survivor
Benefit Plan annuity offset for dependency and indemnity compensation.
P.L. 112-239
January 2, 2013
NDAA for FY2013
Sec. 641. Repeal of requirement for payment of Survivor Benefit Plan premiums when
participant waives retired pay to provide a survivor annuity under Federal Employees
Retirement System and terminating payment of the Survivor Benefit Plan annuity.
P.L. 113-67,
December 26, 2013
Sec. 703. Pension Benefit Guaranty Corporation Premium Rate Increases.
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Military Survivor Benefit Plan: Background and Issues for Congress
Public Law (P.L.),
Date and Title
Sections and Highlight(s) of the Legislation
The Bipartisan Budget
Act of 2013
P.L. 113-291,
December 19, 2014
Howard P. “Buck"
McKeon NDAA for
FY2015
Sec. 624. Survivor Benefit Plan annuities for special needs trusts established for the benefit of
dependent children incapable of self-support.
Note: This Act amends Section 1450 of Title 10, United States Code, to set up special needs
trusts for sole benefit of certain dependent children.
P.L. 114-92,
November 25, 2015
NDAA for FY2016
Sec. 641. Death of former spouse beneficiaries and subsequent remarriages under the
Survivor Benefit Plan.
P.L. 114-328,
December 23, 2016
NDAA for FY2017
Sec. 642. Equal benefits under Survivor Benefit Plan for survivors of reserve component
members who die in the line of duty during inactive-duty training.
Sec. 643. Authority to deduct Survivor Benefit Plan premiums from combat-related special
compensation when retired pay not sufficient.
Sec. 644. Extension of allowance covering monthly premium for Servicemembers’ Group Life
Insurance while in certain overseas areas to cover members in any combat zone or overseas
direct support area.
Sec. 646. Extension of authority to pay special survivor indemnity allowance under the
Survivor Benefit Plan.
Sec. 648. Independent assessment of the Survivor Benefit Plan.
P.L. 115-91,
December 12, 2017
NDAA for FY2018
Sec. 621. Permanent extension and cost-of-living adjustments of special survivor indemnity
allowances under the Survivor Benefit Plan.
Sec. 622. Adjustments to Survivor Benefit Plan for members electing lump sum payments of
retired pay under the modernized retirement system for members of the uniformed
services.
P.L. 115-232,
August 13, 2018
John S. McCain NDAA
for Fiscal Year 2019
Sec. 622. Technical corrections in calculation and publication of special survivor indemnity
allowance cost of living adjustments.
P.L. 116-92,
December 20, 2019
NDAA for FY2020
Sec. 622. Repeal of SBP-DIC offset with three-year phase out. Repeal of optional child(ren)
annuity and restoration of eligibility to eligible spouses.
P.L. 117263,December 23,
2022
James M. Inhofe
NDAA for FY2023
Sec. 643. Open enrollment season for eligible nonparticipants to opt in/out by January 1,
2024; requirement to backpay contributions (with interest) from time of retirement.
Sources: Congress.gov; and Chapter 73-Annuities Based on Retired or Retainer Pay in Title 10, United States
Code Armed Forces.
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Author Information
Kristy N. Kamarck, Coordinator
Specialist in Military Personnel
Barbara Salazar Torreon
Senior Research Librarian
Acknowledgments
Shannon Rogers, CRS Fellow, contributed to this update.
Disclaimer
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Congressional Research Service
R45325 · VERSION 8 · UPDATED
26
This is a copy of a public record, reproduced as it was published. It is not legal advice, and it may not be the version a court would rely on. Check the official source before you cite it.