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10 U.S.C. § 1438 — Deposits for amounts not deducted
Federal law — U.S. Code and appendices · legal_authorities
If, for any period, a person who has been retired or has become entitled to retired or retainer pay, and who has elected an annuity under this subchapter, is not entitled to retired or retainer pay, he must deposit in the Treasury the amount that would otherwise have been deducted from his pay for that period to provide the annuity.
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Stable record: federal_law:legal_authorities:record_usc_c46aea4150930458b8ed9bcb
Source file: Laws/federal/codes/united-states-code/title-10/section-1438-deposits-for-amounts-not-deducted--c128fb0933.md
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Passage SHA-256: baa7f00fa8c788a7c13bd1ad1d499e44be9607da6764477dc0d15c6e20509253
Source location: Title 10, Chapter 73, § 1438; chapter-073-annuities-based-on-retired-or-retainer-pay.md
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If, for any period, a person who has been retired or has become entitled to retired or retainer pay, and who has elected an annuity under this subchapter, is not entitled to retired or retainer pay, he must deposit in the Treasury the amount that would otherwise have been deducted from his pay for that period to provide the annuity.
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Federal law — U.S. Code and appendices · legal_authorities
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Source: U.S. Code supplied Markdown snapshot · 10 U.S.C. § 372
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Federal law — U.S. Code and appendices · legal_authorities
**(a) General** The gross estate shall include the value of an annuity or other payment receivable by any beneficiary by reason of surviving the decedent under any form of contract or agreement entered into after March 3, 1931 (other than as insurance under policies on the life of the decedent), if, under such contract or agreement, an annuity or other payment was payable to the decedent, or the decedent possessed the right to receive such annuity or payment, either alone or in conjunction with another for his life or for any period not ascertainable without reference to his death or for any period which does not in fact end before his death.
**(b) Amount includible** Subsection (a) shall apply to only such part of the value of the annuity or other payment receivable under such contract or agreement as is proportionate to that part of the purchase price therefor contributed by the decedent. For purposes of this section, any contribution by the decedent’s employer or former employer to the purchase price of such contract or agreement (whether or not to an employee’s trust or fund forming part of a pension, annuity, retirement, bonus or profit sharing plan) shall be considered to be contributed by the decedent if made by reason of his employment.
Source: Supplied U.S. Code snapshot — release unconfirmed · 26 U.S.C. § 2039
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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) a Member of Congress as defined by [section 2106 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section2106&num=0&edition=prelim) and a Delegate to Congress;
(C) a member or former member of a uniformed service; and
(D) an individual employed by the government of the District of Columbia;
(2) “annuity” means a retirement benefit, including a disability insurance benefit and a dependent’s or survivor’s benefit under subchapter II of chapter 7 of title 42, and a monthly annuity under section 228b or 228e of title 45, payable by an agency of the Government of the United States or the government of the District of Columbia on the basis of service as a civilian employee and other service which is creditable to an employee toward the benefit under the statute, regulation, or agreement which provides the benefit, but does not include—
(A) a benefit provided under statutes administered by the Department of Veterans Affairs;
(B) pay or compensation which may not be diminished under section 1 of Article III of the Constitution of the United States;
(C) that portion of a benefit payable under subchapter II of chapter 7 of title 42 which would be payable without taking into account, for any of the purposes of that subchapter, including determinations of periods of disability under [section 416(i) of title 42](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title42-section416/i&num=0&edition=prelim), pay for services as an employee;
(D) monthly annuity awarded under section 228b or 228e of
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8311
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Federal law — U.S. Code and appendices · legal_authorities
**(a)** When payment of annuity or retired pay is denied under this subchapter because an individual was convicted of an offense named by [section 8312 of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8312&num=0&edition=prelim), to the extent provided by that section, or violated section 8314 or 8315 of this title—
(1) the amount, except employment taxes, contributed by the individual toward the annuity, less the amount previously refunded or paid as annuity benefits; and
(2) deposits made under [section 1438 of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section1438&num=0&edition=prelim) or section 5 of the Uniformed Services Contingency Option Act of 1953 (67 Stat. 504) to provide the eligible beneficiary with annuity for any period, less the amount previously paid as retired pay benefits;
shall be refunded, on appropriate application therefor—
(A) to the individual;
(B) if the individual is dead, to the beneficiary designated to receive refunds by or under the statute, regulation, or agreement under which the annuity, the benefits of which are denied under this subchapter, would have been payable; or
(C) if a beneficiary is not designated, in the order of precedence prescribed by [section 8342(c) of this title](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title5-section8342/c&num=0&edition=prelim) or [section 2771 of title 10](https://uscode.house.gov/view.xhtml?req=granuleid:USC-prelim-title10-section2771&num=0&edition=prelim), as the case may be.
**(b)** A refund under subsection (a) of this section shall be made with interest at the rate and for the period provided under the statute, regulation, or agreement under which the annuity would have been payable. However, in
Source: Supplied U.S. Code snapshot — release unconfirmed · 5 U.S.C. § 8316
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Federal law — U.S. Code and appendices · legal_authorities
Page 1345
TITLE 10—ARMED FORCES
§ 1438
curs, if the member upon whose pay the annu-
ity is based died in a preceding month.
(3) as of the first day of the month in which
a child first becomes or again becomes eligi-
ble, if that eligible child’s eighteenth birthday
and the death of the member upon whose pay
the annuity is based both occurred in a pre-
ceding month or months.
However, no such annuity is payable or accrues
for any month before November 1, 1968.
(c)(1) Upon application of the beneficiary of a
member entitled to retired or retainer pay
whose retired or retainer pay has been sus-
pended because the member has been determined
to be missing, the Secretary concerned may de-
termine for purposes of this subchapter that the
member is presumed dead. Any such determina-
tion shall be made in accordance with regula-
tions prescribed under section 1444(a) of this
title. The Secretary concerned may not make a
determination for purposes of this subchapter
that a member is presumed dead unless he
finds—
(A) that the member has been missing for at
least 30 days; and
(B) that the circumstances under which the
member is missing would lead a reasonably
prudent person to conclude that the member is
dead.
(2) Upon a determination under paragraph (1)
with respect to a member, an annuity otherwise
payable under this subchapter shall be paid as if
the member died on the date as of which the re-
tired or retainer pay of the member was sus-
pended.
(3)(A) If, after a determination under para-
graph (1), the Secretary concerned determines
that the member is alive, any annuity being
paid under this subchapter by reason of this sub-
section shall be promptly terminated and the
total amount of any annuity payments made by
reason of this subsection shall cons
Source: Supplied 2024 U.S. Code historical extraction · 10 U.S.C. § 1438
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