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10 U.S.C. § 1477 — Death gratuity: eligible survivors
Federal law — U.S. Code and appendices · legal_authorities
**(a) Designation of Recipients.—**
(1) On and after July 1, 2008, or such earlier date as the Secretary of Defense may prescribe, a person covered by section 1475 or 1476 of this title may designate one or more persons to receive all or a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim). The designation of a person to receive a portion of the amount shall indicate the percentage of the amount, to be specified only in 10 percent increments, that the designated person may receive. The balance of the amount of the death gratuity, if any, shall be paid in accordance with subsection (b).
(2) If a person covered by section 1475 or 1476 of this title has a spouse, but designates a person other than the spouse to receive all or a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim), the Secretary concerned shall provide notice of the designation to the spouse.
**(b) Distribution of Remainder; Distribution in Absence of Designated Recipient.—** If a person covered by section 1475 or 1476 of this title does not make a designation under subsection (a) or designates only a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim), the amount of the death gratuity not covered by a designation shall be paid as follows:
(1) To the surviving spouse of the person, if any.
(2) If there is no surviving spouse, to any surviving children (as prescribed by subsection (d)) of the person and the descendants of any deceased children by representation.
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Source file: Laws/federal/codes/united-states-code/title-10/section-1477-death-gratuity-eligible-survivors--c954897aba.md
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Source location: Title 10, Chapter 75, § 1477; chapter-075-deceased-personnel.md
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**(a) Designation of Recipients.—**
(1) On and after July 1, 2008, or such earlier date as the Secretary of Defense may prescribe, a person covered by section 1475 or 1476 of this title may designate one or more persons to receive all or a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim). The designation of a person to receive a portion of the amount shall indicate the percentage of the amount, to be specified only in 10 percent increments, that the designated person may receive. The balance of the amount of the death gratuity, if any, shall be paid in accordance with subsection (b).
(2) If a person covered by section 1475 or 1476 of this title has a spouse, but designates a person other than the spouse to receive all or a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim), the Secretary concerned shall provide notice of the designation to the spouse.
**(b) Distribution of Remainder; Distribution in Absence of Designated Recipient.—** If a person covered by section 1475 or 1476 of this title does not make a designation under subsection (a) or designates only a portion of the amount payable under [section 1478 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1478&num=0&edition=prelim), the amount of the death gratuity not covered by a designation shall be paid as follows:
(1) To the surviving spouse of the person, if any.
(2) If there is no surviving spouse, to any surviving children (as prescribed by subsection (d)) of the person and the descendants of any deceased children by representation.
(3) If there is none of the above, to the surviving parents (as prescribed by subsection (c)) of the person or the survivor of them.
(4) If there is none of the above, to the duly-appointed executor or administrator of the estate of the person.
(5) If there is none of the above, to other next of kin of the person entitled under the laws of domicile of the person at the time of the person’s death.
**(c) Treatment of Parents.—** For purposes of subsection (b)(3), parents include fathers and mothers through adoption. However, only one father and one mother may be recognized in any case, and preference shall be given to those who exercised a parental relationship on the date, or most nearly before the date, on which the decedent entered a status described in section 1475 or 1476 of this title.
**(d) Treatment of Children.—** Subsection (b)(2) applies, without regard to age or marital status, to—
(1) legitimate children;
(2) adopted children;
(3) stepchildren who were a part of the decedent’s household at the time of his death;
(4) illegitimate children of a female decedent; and
(5) illegitimate children of a male decedent—
(A) who have been acknowledged in writing signed by the decedent;
(B) who have been judicially determined, before the decedent’s death, to be his children;
(C) who have been otherwise proved, by evidence satisfactory to the Secretary of Veterans Affairs, to be children of the decedent; or
(D) to whose support the decedent had been judicially ordered to contribute.
**(e) Effect of Death Before Receipt of Gratuity.—** If a person entitled to all or a portion of a death gratuity under subsection (a) or (b) dies before the person receives the death gratuity, it shall be paid to the living survivor next in the order prescribed by subsection (b).
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** The death gratuity payable under sections 1475 through 1477 of this title shall be $100,000. For this purpose:
(1) A person covered by subsection (a)(1) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling to or from active duty (other than for training) is considered to have been on active duty on the date of his death.
(2) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from active duty for training is considered to have been on active duty for training on the date of his death.
(3) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while traveling directly to or from inactive duty training is considered to have been on inactive duty training on the date of his death.
(4) A person covered by subsection (a)(3) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while on authorized stay at the person’s residence during a period of inactive duty training or between successive days of inactive duty training is considered to have been on inactive duty training on the date of his death.
(5) A person covered by subsection (a)(4) of [section 1475 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1475&num=0&edition=prelim) who died while performing annual training duty or while traveling directly to or from that duty is considered to have
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** Except as provided in [section 1480 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1480&num=0&edition=prelim), the Secretary concerned shall have a death gratuity paid to or for the survivor prescribed by [section 1477 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1477&num=0&edition=prelim), immediately upon receiving official notification of the death of—
(1) a member of an armed force under his jurisdiction who dies while on active duty or while performing authorized travel to or from active duty;
(2) a Reserve of an armed force who dies while on inactive duty training (other than work or study in connection with a correspondence course of an armed force or attendance, in an inactive status, at an educational institution under the sponsorship of an armed force or the Public Health Service);
(3) any Reserve of an armed force who, when authorized or required by an authority designated by the Secretary, assumed an obligation to perform active duty for training, or inactive duty training (other than work or study in connection with a correspondence course of an armed force or attendance, in an inactive status, at an educational institution, under the sponsorship of an armed force or the Public Health Service), and who dies while traveling directly to or from that active duty for training or inactive duty training or while staying at the Reserve’s residence, when so authorized by proper authority, during the period of such inactive duty training or between successive days of inactive duty training;
(4) any member of a reserve officers’ training corps who dies while performing annual training duty under orders, or while performing authorized travel to or from that annual tra
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1475
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Federal law — U.S. Code and appendices · legal_authorities
**(a)**
(1) Except as provided in [section 1480 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1480&num=0&edition=prelim), the Secretary concerned shall pay a death gratuity to or for the survivors prescribed in [section 1477 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1477&num=0&edition=prelim) of each person who dies within 120 days after discharge or release from—
(A) active duty; or
(B) inactive-duty training (other than work or study in connection with a correspondence course of an armed force or attendance, in an inactive status, at an educational institution under the sponsorship of an armed force or the Public Health Service).
(2) A death gratuity may be paid under paragraph (1) only if the Secretary of Veterans Affairs determines that the death resulted from an injury or disease incurred or aggravated during—
(A) the active duty or inactive-duty training described in paragraph (1); or
(B) travel directly to or from such duty.
**(b)** For the purpose of this section, the standards and procedures for determining the incurrence or aggravation of a disease or injury are those applicable under the laws relating to disability compensation administered by the Department of Veterans Affairs, except that there is no requirement under this section that any incurrence or aggravation have been in line of duty.
**(c)** This section does not apply to the survivors of persons who were temporary members of the Coast Guard Reserve at the time of their death.
Source: Supplied U.S. Code snapshot — release unconfirmed · 10 U.S.C. § 1476
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** Except as provided in this section, a Roth IRA shall be treated for purposes of this title in the same manner as an individual retirement plan.
**(b) Roth IRA** For purposes of this title, the term “Roth IRA” means an individual retirement plan (as defined in section 7701(a)(37)) which is designated (in such manner as the Secretary may prescribe) at the time of establishment of the plan as a Roth IRA. Such designation shall be made in such manner as the Secretary may prescribe.
**(c) Treatment of contributions**
(1) **No deduction allowed** — No deduction shall be allowed under section 219 for a contribution to a Roth IRA.
(2) **Contribution limit** — The aggregate amount of contributions for any taxable year to all Roth IRAs maintained for the benefit of an individual shall not exceed the excess (if any) of—
(A) the maximum amount allowable as a deduction under section 219 with respect to such individual for such taxable year (computed without regard to subsection (g) of such section), over
(B) the aggregate amount of contributions for such taxable year to all other individual retirement plans (other than Roth IRAs) maintained for the benefit of the individual.
(3) **Limits based on modified adjusted gross income**
(A) *Dollar limit* — The amount determined under paragraph (2) for any taxable year shall not exceed an amount equal to the amount determined under paragraph (2)(A) for such taxable year, reduced (but not below zero) by the amount which bears the same ratio to such amount as—
(i) the excess of—
(I) the taxpayer’s adjusted gross income for such taxable year, over
(II) the applicable dollar amount, bears to
(ii) $15,000 ($10,000 in the case of a joint return or a married individual filing a separate re
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General rule** A Coverdell education savings account shall be exempt from taxation under this subtitle. Notwithstanding the preceding sentence, the Coverdell education savings account shall be subject to the taxes imposed by section 511 (relating to imposition of tax on unrelated business income of charitable organizations).
**(b) Definitions and special rules** For purposes of this section—
(1) **Coverdell education savings account** — The term “Coverdell education savings account” means a trust created or organized in the United States exclusively for the purpose of paying the qualified education expenses of an individual who is the designated beneficiary of the trust (and designated as a Coverdell education savings account at the time created or organized), but only if the written governing instrument creating the trust meets the following requirements:
(A) No contribution will be accepted—
(i) unless it is in cash,
(ii) after the date on which such beneficiary attains age 18, or
(iii) except in the case of rollover contributions, if such contribution would result in aggregate contributions for the taxable year exceeding $2,000.
(B) The trustee is a bank (as defined in section 408(n)) or another person who demonstrates to the satisfaction of the Secretary that the manner in which that person will administer the trust will be consistent with the requirements of this section or who has so demonstrated with respect to any individual retirement plan.
(C) No part of the trust assets will be invested in life insurance contracts.
(D) The assets of the trust shall not be commingled with other property except in a common trust fund or common investment fund.
(E) Except as provided in subsection (d)(7), any balance to the credit of the des
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Federal law — U.S. Code and appendices · legal_authorities
Page 1401
TITLE 10—ARMED FORCES
§ 1477
an injury, illness, or disease or die, see section 604(g) of
Pub. L. 99–661, set out as a note under section 1074a of
this title.
TRANSFER OF FUNCTIONS
For transfer of authorities, functions, personnel, and
assets of the Coast Guard, including the authorities
and functions of the Secretary of Transportation relat-
ing thereto, to the Department of Homeland Security,
and for treatment of related references, see sections
468(b), 551(d), 552(d), and 557 of Title 6, Domestic Secu-
rity, and the Department of Homeland Security Reor-
ganization Plan of November 25, 2002, as modified, set
out as a note under section 542 of Title 6.
§ 1477. Death gratuity: eligible survivors
(a) DESIGNATION
OF RECIPIENTS.—(1) On and
after July 1, 2008, or such earlier date as the Sec-
retary of Defense may prescribe, a person cov-
ered by section 1475 or 1476 of this title may des-
ignate one or more persons to receive all or a
portion of the amount payable under section
1478 of this title. The designation of a person to
receive a portion of the amount shall indicate
the percentage of the amount, to be specified
only in 10 percent increments, that the des-
ignated person may receive. The balance of the
amount of the death gratuity, if any, shall be
paid in accordance with subsection (b).
(2) If a person covered by section 1475 or 1476
of this title has a spouse, but designates a per-
son other than the spouse to receive all or a por-
tion of the amount payable under section 1478 of
this title, the Secretary concerned shall provide
notice of the designation to the spouse.
(b) DISTRIBUTION OF REMAINDER; DISTRIBUTION
IN ABSENCE OF DESIGNATED RECIPIENT.—If a per-
son covered by section 1475 or 1476 of this title
does not make a design
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 1477
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