Browse Arkansas Code titles and sections
10 U.S.C. § 945 — Art. 145. Annuities for judges and survivors
Federal law — U.S. Code and appendices · legal_authorities
**(a) Retirement Annuities for Judges.—**
(1) A person who has completed a term of service for which he was appointed as a judge of the United States Court of Appeals for the Armed Forces is eligible for an annuity under this section upon separation from civilian service in the Federal Government. A person who continues service with the court as a senior judge under [section 942(e)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section942/e/1/B&num=0&edition=prelim) (article 142(e)(1)(B)) upon the expiration of the judge’s term shall be considered to have been separated from civilian service in the Federal Government only upon the termination of that continuous service.
(2) A person who is eligible for an annuity under this section shall be paid that annuity if, at the time he becomes eligible to receive that annuity, he elects to receive that annuity in lieu of any other annuity for which he may be eligible at the time of such election (whether an immediate or a deferred annuity) under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 or any other retirement system for civilian employees of the Federal Government. Such an election may not be revoked.
(3)
(A) The Secretary of Defense shall notify the Director of the Office of Personnel Management whenever an election under paragraph (2) is made affecting any right or interest under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 based on service as a judge of the United States Court of Appeals for the Armed Forces.
(B) Upon receiving any notification under subparagraph (A) in the case of a person making an election under paragraph (2), the Director shall determine the amount of the person’s lump-sum credit under subchapter II
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 945
Stored review status: release_metadata_unconfirmed. A text match is a research starting point; applicability is not established.
Original supplied file — preserved unchanged
Download original Markdown file
File SHA-256: 16103152be585727e2eb3f3bd160d688a80587cfce77de51315bbf5101636c18. The original may include catalog metadata, neighboring provisions, or embedded records outside this collection's scope. Search shows only the selected federal record. Historical editions and unverified snapshots are not a statement of current law.
Authority boundary: historical or unconfirmed source not current law verified.
Open the recorded source website ↗
Record provenance
Stable record: federal_law:legal_authorities:record_usc_267de45eb9b9926fb3d2d43a
Source file: Laws/federal/codes/united-states-code/title-10/section-945-art-145-annuities-for-judges-and-survivors--222720cc85.md
Pages: Not recorded – Not recorded
Passage SHA-256: c9ba2ca8b972b1c0f23fc278bbeaaba6707f3c0156d2676660e4975d8057a42f
Source location: Title 10, Chapter 47, § 945; chapter-047-uniform-code-of-military-justice.md
Stored source content
**(a) Retirement Annuities for Judges.—**
(1) A person who has completed a term of service for which he was appointed as a judge of the United States Court of Appeals for the Armed Forces is eligible for an annuity under this section upon separation from civilian service in the Federal Government. A person who continues service with the court as a senior judge under [section 942(e)(1)(B) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section942/e/1/B&num=0&edition=prelim) (article 142(e)(1)(B)) upon the expiration of the judge’s term shall be considered to have been separated from civilian service in the Federal Government only upon the termination of that continuous service.
(2) A person who is eligible for an annuity under this section shall be paid that annuity if, at the time he becomes eligible to receive that annuity, he elects to receive that annuity in lieu of any other annuity for which he may be eligible at the time of such election (whether an immediate or a deferred annuity) under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 or any other retirement system for civilian employees of the Federal Government. Such an election may not be revoked.
(3)
(A) The Secretary of Defense shall notify the Director of the Office of Personnel Management whenever an election under paragraph (2) is made affecting any right or interest under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5 based on service as a judge of the United States Court of Appeals for the Armed Forces.
(B) Upon receiving any notification under subparagraph (A) in the case of a person making an election under paragraph (2), the Director shall determine the amount of the person’s lump-sum credit under subchapter III of chapter 83 or subchapter II of chapter 84 of title 5, as applicable, and shall request the Secretary of the Treasury to transfer such amount from the Civil Service Retirement and Disability Fund to the Department of Defense Military Retirement Fund. The Secretary of the Treasury shall make any transfer so requested.
(C) In determining the amount of a lump-sum credit under [section 8331(8) of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8331/8&num=0&edition=prelim) for purposes of this paragraph—
(i) interest shall be computed using the rates under section 8334(e)(3) of such title; and
(ii) the completion of 5 years of civilian service (or longer) shall not be a basis for excluding interest.
**(b) Amount of Annuity.—** The annuity payable under this section to a person who makes an election under subsection (a)(2) is 80 percent of the rate of pay for a judge in active service on the United States Court of Appeals for the Armed Forces as of the date on which the person is separated from civilian service.
**(c) Relation to Thrift Savings Plan.—** Nothing in this section affects any right of any person to participate in the thrift savings plan under [section 8351 of title 5](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8351&num=0&edition=prelim) or subchapter III of chapter 84 of such title.
**(d) Survivor Annuities.—** The Secretary of Defense shall prescribe by regulation a program to provide annuities for survivors and former spouses of persons receiving annuities under this section by reason of elections made by such persons under subsection (a)(2). That program shall, to the maximum extent practicable, provide benefits and establish terms and conditions that are similar to those provided under survivor and former spouse annuity programs under other retirement systems for civilian employees of the Federal Government. The program may include provisions for the reduction in the annuity paid the person as a condition for the survivor annuity. An election by a judge (including a senior judge) or former judge to receive an annuity under this section terminates any right or interest which any other individual may have to a survivor annuity under any other retirement system for civilian employees of the Federal Government based on the service of that judge or former judge as a civilian officer or employee of the Federal Government (except with respect to an election under subsection (f)(1)(B)).
**(e) Cost-of-Living Increases.—** The Secretary of Defense shall periodically increase annuities and survivor annuities paid under this section in order to take account of changes in the cost of living. The Secretary shall prescribe by regulation procedures for increases in annuities under this section. Such system shall, to the maximum extent appropriate, provide cost-of-living adjustments that are similar to those that are provided under other retirement systems for civilian employees of the Federal Government.
**(f) Election of Judicial Retirement Benefits.—**
(1) A person who is receiving an annuity under this section by reason of service as a judge of the court and who later is appointed as a justice or judge of the United States to hold office during good behavior and who retires from that office, or from regular active service in that office, shall be paid either (A) the annuity under this section, or (B) the annuity or salary to which he is entitled by reason of his service as such a justice or judge of the United States, as determined by an election by that person at the time of his retirement from the office, or from regular active service in the office, of justice or judge of the United States. Such an election may not be revoked.
(2) An election by a person to be paid an annuity or salary pursuant to paragraph (1)(B) terminates (A) any election previously made by such person to provide a survivor annuity pursuant to subsection (d), and (B) any right of any other individual to receive a survivor annuity pursuant to subsection (d) on the basis of the service of that person.
**(g) Source of Payment of Annuities.—** Annuities and survivor annuities paid under this section shall be paid out of the Department of Defense Military Retirement Fund.
**(h) Eligibility to Elect Between Retirement Systems.—**
(1) This subsection applies with respect to any person who—
(A) prior to being appointed as a judge of the United States Court of Appeals for the Armed Forces, performed civilian service of a type making such person subject to the Civil Service Retirement System; and
(B) would be eligible to make an election under section 301(a)(2) of the Federal Employees’ Retirement System Act of 1986, by virtue of being appointed as such a judge, but for the fact that such person has not had a break in service of sufficient duration to be considered someone who is being reemployed by the Federal Government.
(2) Any person with respect to whom this subsection applies shall be eligible to make an election under section 301(a)(2) of the Federal Employees’ Retirement System Act of 1986 to the same extent and in the same manner (including subject to the condition set forth in section 301(d) of such Act) as if such person’s appointment constituted reemployment with the Federal Government.
Cross-references
Connections may be documented source relationships, shared citations or nearby passages. Each explains its basis; a connection alone does not establish applicability to your situation.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Number.—** The United States Court of Appeals for the Armed Forces consists of five judges.
**(b) Appointment; Qualification.—**
(1) Each judge of the court shall be appointed from civilian life by the President, by and with the advice and consent of the Senate, for a specified term determined under paragraph (2). A judge may serve as a senior judge as provided in subsection (e).
(2)
(A) The term of a judge shall expire as follows:
(i) In the case of a judge who is appointed after January 31 and before July 31 of any year, the term shall expire on July 31 of the year in which the fifteenth anniversary of the appointment occurs.
(ii) In the case of a judge who is appointed after July 31 of any year and before February 1 of the following year, the term shall expire fifteen years after such July 31.
(B) If at the time of the appointment of a judge the date that is otherwise applicable under subparagraph (A) for the expiration of the term of service of the judge is the same as the date for the expiration of the term of service of a judge already on the court, then the term of the judge being appointed shall expire on the first July 31 after such date on which no term of service of a judge already on the court will expire.
(3) No person may be appointed to be a judge of the court unless the person is a member of the bar of a Federal court or the highest court of a State.
(4) A person may not be appointed as a judge of the court within seven years after retirement from active duty as a commissioned officer of a regular component of an armed force.
**(c) Removal.—** Judges of the court may be removed from office by the President, upon notice and hearing, for—
(1) neglect of duty;
(2) misconduct; or
(3) mental or physical disability.
A judge may n
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 942
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Old-age, survivors, and disability insurance** In addition to other taxes, there is hereby imposed on the income of every individual a tax equal to 6.2 percent of the wages (as defined in section 3121(a)) received by the individual with respect to employment (as defined in section 3121(b)).
**(b) Hospital insurance**
(1) **In general** — In addition to the tax imposed by the preceding subsection, there is hereby imposed on the income of every individual a tax equal to 1.45 percent of the wages (as defined in section 3121(a)) received by him with respect to employment (as defined in section 3121(b)).
(2) **Additional tax** — In addition to the tax imposed by paragraph (1) and the preceding subsection, there is hereby imposed on every taxpayer (other than a corporation, estate, or trust) a tax equal to 0.9 percent of wages which are received with respect to employment (as defined in section 3121(b)) during any taxable year beginning after December 31, 2012, and which are in excess of—
(A) in the case of a joint return, $250,000,
(B) in the case of a married taxpayer (as defined in section 7703) filing a separate return, ½ of the dollar amount determined under subparagraph (A), and
(C) in any other case, $200,000.
**(c) Relief from taxes in cases covered by certain international agreements** During any period in which there is in effect an agreement entered into pursuant to section 233 of the Social Security Act with any foreign country, wages received by or paid to an individual shall be exempt from the taxes imposed by this section to the extent that such wages are subject under such agreement exclusively to the laws applicable to the social security system of such foreign country.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 3101
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
For the purpose of this subchapter—
(1) “employee” means—
(A) an employee as defined by [section 2105 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2105&num=0&edition=prelim);
(B) the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden;
(C) a Congressional employee as defined by [section 2107 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2107&num=0&edition=prelim) (other than the Architect of the Capitol, an employee of the Architect of the Capitol, and an employee of the Botanic Garden), after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter;
(D) a temporary Congressional employee appointed at an annual rate of pay, after he gives notice in writing to the official by whom he is paid of his desire to become subject to this subchapter;
(E) a United States Commissioner whose total pay for services performed as Commissioner is not less than $3,000 in each of the last 3 consecutive calendar years ending after December 31, 1954;
(F) an individual employed by a county committee established under [section 590h(b) of title 16](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title16-section590h/b&num=0&edition=prelim);
(G) an individual first employed by the government of the District of Columbia before October 1, 1987;
(H) an individual employed by Gallaudet College;
(I) an individual appointed to a position on the office staff of a former President under section 1(b) of the Act of August 25, 1958 (72 Stat. 838);
(J) an alien (i) who was previously employed by the Government, (ii) who is employed full time by a foreign government
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8331
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a) Federal Old-Age and Survivors Insurance Trust Fund** There is hereby created on the books of the Treasury of the United States a trust fund to be known as the “Federal Old-Age and Survivors Insurance Trust Fund”. The Federal Old-Age and Survivors Insurance Trust Fund shall consist of the securities held by the Secretary of the Treasury for the Old-Age Reserve Account and the amount standing to the credit of the Old-Age Reserve Account on the books of the Treasury on January 1, 1940, which securities and amount the Secretary of the Treasury is authorized and directed to transfer to the Federal Old-Age and Survivors Insurance Trust Fund, and, in addition, such gifts and bequests as may be made as provided in subsection (i)(1), and such amounts as may be appropriated to, or deposited in, the Federal Old-Age and Survivors Insurance Trust Fund as hereinafter provided. There is hereby appropriated to the Federal Old-Age and Survivors Insurance Trust Fund for the fiscal year ending June 30, 1941, and for each fiscal year thereafter, out of any moneys in the Treasury not otherwise appropriated, amounts equivalent to 100 per centum of—
(1) the taxes (including interest, penalties, and additions to the taxes) received under subchapter A of chapter 9 of the Internal Revenue Code of 1939 (and covered into the Treasury) which are deposited into the Treasury by collectors of internal revenue before January 1, 1951; and
(2) the taxes certified each month by the Commissioner of Internal Revenue as taxes received under subchapter A of chapter 9 of such Code which are deposited into the Treasury by collectors of internal revenue after December 31, 1950, and before January 1, 1953, with respect to assessments of such taxes made before January 1, 1951; and
(3) the taxes imposed by
Source: Supplied U.S. Code snapshot — release unconfirmed · 42 U.S.C. § 401
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) An employee or Member may elect to contribute to the Thrift Savings Fund established by [section 8437 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8437&num=0&edition=prelim).
(2) An election may be made under paragraph (1) as provided under section 8432(b) for individuals who are subject to chapter 84 of this title.
**(b)**
(1) Except as otherwise provided in this subsection, the provisions of subchapters III and VII of chapter 84 of this title shall apply with respect to employees and Members making contributions to the Thrift Savings Fund under subsection (a) of this section.
(2)
(A) An employee or Member may contribute to the Thrift Savings Fund in any pay period any amount not exceeding the maximum percentage of such employee’s or Member’s basic pay for such pay period allowable under subparagraph (B).
(B) The maximum percentage allowable under this subparagraph shall be determined in accordance with the following table: In the case of a pay period beginning in fiscal year:The maximum percentageallowable is: 20016 20027 20038 20049 200510 2006 or thereafter100.
(C) Notwithstanding any limitation under this paragraph, an eligible participant (as defined by section 414(v) of the Internal Revenue Code of 1986) may make such additional contributions to the Thrift Savings Fund as are permitted by such section 414(v) and regulations of the Executive Director consistent therewith.
(3) No contributions may be made by an employing agency for the benefit of an employee or Member under [section 8432(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8432/c&num=0&edition=prelim).
(4) [Section 8433(b) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8351
Stored review status: release_metadata_unconfirmed. Explicit cross-reference supplied in source Markdown; currentness and applicability require review.
Federal law — U.S. Code and appendices · legal_authorities
Page 846
TITLE 10—ARMED FORCES
§ 944
Editorial Notes
AMENDMENTS
1997—Subsec. (c). Pub. L. 105–85 made technical
amendment to heading and substituted ‘‘under the
court’’ for ‘‘under the Court’’ in second sentence and
‘‘positions referred to in the preceding sentences’’ for
‘‘such positions’’ in third sentence.
1996—Subsec. (c). Pub. L. 104–201 substituted ‘‘Cer-
tain’’ for ‘‘Attorney’’ in heading and inserted ‘‘A posi-
tion of employment under the Court that is provided
primarily for the service of one judge of the court, re-
ports directly to the judge, and is a position of a con-
fidential character is excepted from the competitive
service.’’ after first sentence in par. (1).
1994—Subsecs. (a)(1), (c). Pub. L. 103–337 substituted
‘‘Court of Appeals for the Armed Forces’’ for ‘‘Court of
Military Appeals’’.
1992—Subsec. (a). Pub. L. 102–484 amended subsec. (a)
generally. Prior to amendment, subsec. (a) read as fol-
lows: ‘‘CHIEF JUDGE.—The President shall designate
from time to time one of the judges of the United
States Court of Military Appeals to be chief judge of
the court.’’
Statutory Notes and Related Subsidiaries
TRANSITION PROVISION
Pub. L. 102–484, div. A, title X, § 1061(b), Oct. 23, 1992,
106 Stat. 2504, provided that: ‘‘For purposes of section
943(a) (article 943(a)) of title 10, United States Code, as
amended by subsection (a)—
‘‘(1) the person serving as the chief judge of the
United States Court of Military Appeals [now United
States Court of Appeals for the Armed Forces] on the
date of the enactment of this Act [Oct. 23, 1992] shall
be deemed to have been designated as the chief judge
under such section; and
‘‘(2) the five-year term provided in paragraph (3) of
such section shall be deemed to have begun on the
date on which s
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 945
Stored review status: historical_2024_not_currentness_verified. Same stored citation; legal effect and authority still require review.