26 U.S.C. § 7448 — Annuities to surviving spouses and de-

Page 3910 TITLE 26—INTERNAL REVENUE CODE § 7448 (e) Election to Receive Retired Pay Any special trial judge may elect to receive retired pay under subsection (d). Such an elec- tion— (1) may be made only while an individual is a special trial judge (except that in the case of an individual who fails to be reappointed as a special trial judge, such election may be made within 60 days after such individual leaves of- fice as a special trial judge), (2) once made, shall be irrevocable, and (3) shall be made by filing notice thereof in writing with the chief judge. The chief judge shall transmit to the Office of Personnel Management a copy of each notice filed with the chief judge under this subsection. (f) Other rules made applicable The rules of subsections (f), (g), (h)(2), (i), and (j), and the first sentence of subsection (h)(1), of section 7447 shall apply to a special trial judge in the same manner as a judge of the Tax Court. For purposes of the preceding sentence, any ref- erence to the President in such subsections shall be applied as if it were a reference to the chief judge. (Added Pub. L. 117–328, div. T, title VII, § 702(a), Dec. 29, 2022, 136 Stat. 5402.) Statutory Notes and Related Subsidiaries EFFECTIVE DATE Pub. L. 117–328, div. T, title VII, § 702(d), Dec. 29, 2022, 136 Stat. 5404, provided that: ‘‘The amendments made by this section [enacting this section and amending sections 3121 and 7448 of this title and section 410 of Title 42, The Public Health and Welfare] shall take ef- fect on the date of the enactment of this Act [Dec. 29, 2022], except that section 7447A(e) of the Internal Rev- enue Code of 1986 (as added by this section) shall take effect on the date that is 180 days after such date of en- actment. Special trial judges retiring on or after the date of the enactment of this Act, and before the date that is 180 days after the date of such enactment, may file an election under such section not later than 60 days after such date.’’ § 7448. Annuities to surviving spouses and de- pendent children of judges and special trial judges (a) Definitions For purposes of this section— (1) The term ‘‘Tax Court’’ means the United States Tax Court. (2) The term ‘‘judge’’ means the chief judge or a judge of the Tax Court, including any in- dividual receiving retired pay (or compensa- tion in lieu of retired pay) under section 7447 whether or not performing judicial duties pur- suant to section 7447(c). (3) The term ‘‘chief judge’’ means the chief judge of the Tax Court. (4) The term ‘‘judge’s salary’’ means the sal- ary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c). (5) The term ‘‘special trial judge’’ means a judicial officer appointed pursuant to section 7443A, including any individual receiving an annuity under chapter 83 or 84 of title 5, United States Code. (6) The term ‘‘special trial judge’s salary’’ means the salary of a special trial judge re- ceived under section 7443A(d), any amount re- ceived as an annuity under chapter 83 or 84 of title 5, United States Code. (7) The term ‘‘survivors annuity fund’’ means the Tax Court judges survivors annuity fund established by this section. (8) The term ‘‘surviving spouse’’ means a surviving spouse of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is a parent of issue by such mar- riage, and who has not remarried. (9) The term ‘‘dependent child’’ means an unmarried child, including a dependent step- child or an adopted child, who is under the age of 18 years or who because of physical or men- tal disability is incapable of self-support. (10) The terms ‘‘assassinated’’ and ‘‘assas- sination’’ mean the killing of a judge or spe- cial trial judge that is motivated by the per- formance by the judge or special trial judge of his or her official duties. (b) Election (1) Judges Any judge may by written election filed while he is a judge (except that in the case of an individual who is not reappointed following expiration of his term of office, it may be made at any time before the day after the day on which his successor takes office) bring him- self within the purview of this section. In the case of any judge other than the chief judge the election shall be filed with the chief judge; in the case of the chief judge the election shall be filed as prescribed by the Tax Court. (2) Special trial judges Any special trial judge may by written elec- tion filed with the chief judge elect the appli- cation of this section. Such election shall be filed while such individual is a special trial judge. (c) Survivors annuity fund (1) Salary deductions There shall be deducted and withheld from the salary of each judge or special trial judge electing under subsection (b) a sum equal to 3.5 percent of such judge’s or special trial judge’s salary. The amounts so deducted and withheld from such judge’s or special trial judge’s salary shall, in accordance with such procedure as may be prescribed by the Comp- troller General of the United States, be depos- ited in the Treasury of the United States to the credit of a fund to be known as the ‘‘Tax Court judicial officers survivors annuity fund’’ and said fund is appropriated for the payment of annuities, refunds, and allowances as pro- vided by this section. Each judge or special trial judge electing under subsection (b) shall be deemed thereby to consent and agree to the deductions from his salary as provided in this subsection, and payment less such deductions shall be a full and complete discharge and ac- quittance of all claims and demands whatso- ever for all judicial services rendered by such judge or special trial judge during the period Page 3911 TITLE 26—INTERNAL REVENUE CODE § 7448 covered by such payment, except the right to the benefits to which he or his survivors shall be entitled under the provisions of this sec- tion. (2) Appropriations where unfunded liability (A) In general Not later than the close of each fiscal year, there shall be deposited in the Treas- ury of the United States to the credit of the survivors annuity fund, in accordance with such procedures as may be prescribed by the Comptroller General of the United States, amounts required to reduce to zero the un- funded liability (if any) of such fund. Subject to appropriation Acts, such deposits shall be taken from sums available for such fiscal year for the payment of amounts described in subsection (a)(4) and section 7443A(d), and shall immediately become an integrated part of such fund. (B) Exception The amount required by subparagraph (A) to be deposited in any fiscal year shall not exceed an amount equal to 11 percent of the aggregate amounts described in subsection (a)(4) and (a)(6) paid during such fiscal year. (C) Unfunded liability defined For purposes of subparagraph (A), the term ‘‘unfunded liability’’ means the amount esti- mated by the Secretary to be equal to the excess (as of the close of the fiscal year in- volved) of— (i) the present value of all benefits pay- able from the survivors annuity fund (de- termined on an annual basis in accordance with section 9503 of title 31, United States Code), over (ii) the sum of— (I) the present values of future deduc- tions under subsection (c) and future de- posits under subsection (d), plus (II) the balance in such fund as of the close of such fiscal year. (D) Amounts not credited to individual ac- counts Amounts appropriated pursuant to this paragraph shall not be credited to the ac- count of any individual for purposes of sub- section (g). (d) Deposits in survivors annuity fund Each judge or special trial judge electing under subsection (b) shall deposit, with interest at 3 percent per annum, compounded on Decem- ber 31 of each year, to the credit of the survivors annuity fund, a sum equal to 3.5 percent of his judge’s or special trial judge’s salary and of his basic salary, pay, or compensation for service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, and for any other ci- vilian service within the purview of sections 8332 and 8411 of title 5 of the United States Code. Each such judge or special trial judge may elect to make such deposits in installments during the continuance of his service as a judge or spe- cial trial judge in such amount and under such conditions as may be determined in each in- stance by the chief judge. Notwithstanding the failure of a judge or special trial judge to make such deposit, credit shall be allowed for the service rendered, but the annuity of the sur- viving spouse of such judge or special trial judge shall be reduced by an amount equal to 10 per- cent of the amount of such deposit, computed as of the date of the death of such judge or special trial judge, unless such surviving spouse shall elect to eliminate such service entirely from credit under subsection (n), except that no de- posit shall be required from a judge or special trial judge for any year with respect to which deductions from his salary were actually made under the civil service retirement laws and no deposit shall be required for any honorable serv- ice in the Army, Navy, Air Force, Marine Corps, or Coast Guard of the United States. (e) Investment of survivors annuity fund The Secretary of the Treasury shall invest from time to time, in interest-bearing securities of the United States or Federal farm loan bonds, such portions of the survivors annuity fund as in his judgment may not be immediately required for the payment of the annuities, refunds, and allowances as provided in this section. The in- come derived from such investments shall con- stitute a part of said fund for the purpose of pay- ing annuities and of carrying out the provisions of subsections (g), (h), and (j). (f) Crediting of deposits The amount deposited by or deducted and withheld from the salary of each judge or special trial judge electing to bring himself within the purview of this section for credit to the sur- vivors annuity fund shall be credited to an indi- vidual account of such judge or special trial judge. (g) Termination If the service of any judge or special trial judge electing under subsection (b) terminates other than pursuant to the provisions of section 7447 or if any judge or special trial judge ceases to be married after making the election under subsection (b) and revokes (in a writing filed as provided in subsection (b)) such election, the amount credited to his individual account, to- gether with interest at 3 percent per annum, compounded on December 31 of each year, to the date of his relinquishment of office, shall be re- turned to him. For the purpose of this section, the service of any judge or special trial judge electing under subsection (b) who is not re- appointed following expiration of his term but who, at the time of such expiration, is eligible for and elects to receive retired pay under sec- tion 7447 shall be deemed to have terminated pursuant to said section. (h) Entitlement to annuity (1) In general (A) Annuity to surviving spouse If a judge or special trial judge described in paragraph (2) is survived by a surviving spouse but not by a dependent child, there shall be paid to such surviving spouse an an- nuity beginning with the day of the death of the judge or special trial judge or following the surviving spouse’s attainment of age 50, whichever is the later, in an amount com- puted as provided in subsection (m). Page 3912 TITLE 26—INTERNAL REVENUE CODE § 7448 (B) Annuity to surviving spouse and child If a judge or special trial judge described in paragraph (2) is survived by a surviving spouse and dependent child or children, there shall be paid to such surviving spouse an annuity, beginning on the day of the death of the judge or special trial judge, in an amount computed as provided in sub- section (m), and there shall also be paid to or on behalf of each such child an immediate annuity equal to the lesser of— (i) 10 percent of the average annual sal- ary of such judge or special trial judge (de- termined in accordance with subsection (m)), or (ii) 20 percent of such average annual salary, divided by the number of such chil- dren. (C) Annuity to surviving dependent children If a judge or special trial judge described in paragraph (2) leaves no surviving spouse but leaves a surviving dependent child or children, there shall be paid to or on behalf of each such child an immediate annuity equal to the lesser of— (i) 20 percent of the average annual sal- ary of such judge or special trial judge (de- termined in accordance with subsection (m)), or (ii) 40 percent of such average annual salary divided by the number of such chil- dren. (2) Covered judges Paragraph (1) applies to any judge or special trial judge electing under subsection (b)— (A) who dies while a judge or special trial judge after having rendered at least 18 months of civilian service computed as pre- scribed in subsection (n), for the last 18 months of which the salary deductions pro- vided for by subsection (c)(1) or the deposits required by subsection (d) have actually been made or the salary deductions required by the civil service retirement laws have ac- tually been made, or (B) who dies by assassination after having rendered less than 18 months of civilian service computed as prescribed in subsection (n) if, for the period of such service, the sal- ary deductions provided for by subsection (c)(1) or the deposits required by subsection (d) have actually been made. (3) Termination of annuity (A) Surviving spouse The annuity payable to a surviving spouse under this subsection shall be terminable upon such surviving spouse’s death or such surviving spouse’s remarriage before attain- ing age 55. (B) Surviving child Any annuity payable to a child under this subsection shall be terminable upon the ear- liest of— (i) the child’s attainment of age 18, (ii) the child’s marriage, or (iii) the child’s death, except that if such child is incapable of self- support by reason of mental or physical dis- ability the child’s annuity shall be ter- minable only upon death, marriage, or re- covery from such disability. (C) Dependent child after death of surviving spouse In case of the death of a surviving spouse of a judge or special trial judge leaving a de- pendent child or children of the judge or spe- cial trial judge surviving such spouse, the annuity of such child or children shall be re- computed and paid as provided in paragraph (1)(C). (D) Recomputation with respect to other de- pendent children In any case in which the annuity of a de- pendent child is terminated under this sub- section, the annuities of any remaining de- pendent child or children based upon the service of the same judge or special trial judge shall be recomputed and paid as though the child whose annuity was so ter- minated had not survived such judge. (E) Special rule for assassinated judges In the case of a survivor of a judge or spe- cial trial judge described in paragraph (2)(B), there shall be deducted from the annuities otherwise payable under this section an amount equal to the amount of salary deduc- tions that would have been made if such de- ductions had been made for 18 months prior to the death of the judge or special trial judge. (i) Determination by chief judge (1) Dependency and disability Questions of dependency and disability aris- ing under this section shall be determined by the chief judge subject to review only by the Tax Court, the decision of which shall be final and conclusive. The chief judge may order or direct at any time such medical or other ex- aminations as he shall deem necessary to de- termine the facts relative to the nature and degree of disability of any dependent child who is an annuitant or applicant for annuity under this section, and may suspend or deny any such annuity for failure to submit to any examination so ordered or directed. (2) Assassination The chief judge shall determine whether the killing of a judge or special trial judge was an assassination, subject to review only by the Tax Court. The head of any Federal agency that investigates the killing of a judge or spe- cial trial judge shall provide to the chief judge any information that would assist the chief judge in making such a determination. (j) Payments in certain cases (1) In any case in which— (A) a judge or special trial judge electing under subsection (b) shall die while in office (whether in regular active service, retired from such service under section 7447, or receiv- ing any annuity under chapter 83 or 84 of title 5, United States Code), before having rendered 5 years of civilian service computed as pre- scribed in subsection (n), or after having ren- dered 5 years of such civilian service but with- Page 3913 TITLE 26—INTERNAL REVENUE CODE § 7448 1 So in original. out a survivor or survivors entitled to annuity benefits provided by subsection (h), or (B) the right of all persons entitled to annu- ity under subsection (h) based on the service of such judge or special trial judge shall termi- nate before a valid claim therefor shall have been established, the total amount credited to the individual ac- count of such judge or special trial judge, with interest at 3 percent per annum, compounded on December 31 of each year, to the date of the death of such judge or special trial judge, shall be paid, upon the establishment of a valid claim therefor, to the person or persons surviving at the date title to the payment arises, in the fol- lowing order of precedence, and such payment shall be a bar to recovery by any other person: (i) to the beneficiary or beneficiaries whom the judge or special trial judge may have des- ignated by a writing filed prior to his death with the chief judge, except that in the case of the chief judge such designation shall be by a writing filed by him, prior to his death, as pre- scribed by the Tax Court; (ii) if there be no such beneficiary, to the surviving spouse of such judge or special trial judge; (iii) if none of the above, to the child or chil- dren of such judge or special trial judge and the descendants of any deceased children by representation; (iv) if none of the above, to the parents of such judge or special trial judge or the sur- vivor of them; (v) if none of the above, to the duly ap- pointed executor or administrator of the es- tate of such judge or special trial judge; and (vi) if none of the above, to such other next of kin of such judge or special trial judge as may be determined by the chief judge to be en- titled under the laws of the domicile of such judge or special trial judge at the time of his death. Determination as to the surviving spouse, child, or parent of a judge or special trial judge for the purposes of this paragraph shall be made by the chief judge without regard to the definitions in paragraphs (8) and (9) of subsection (a). (2) In any case in which the annuities of all persons entitled to annuity based upon the serv- ice of a judge or special trial judge shall termi- nate before the aggregate amount of annuity paid equals the total amount credited to the in- dividual account of such judge or special trial judge, with interest at 3 percent per annum, compounded on December 31 of each year, to the date of the death of such judge or special trial judge, the difference shall be paid, upon estab- lishment of a valid claim therefor, in the order of precedence prescribed in paragraph (1). (3) Any accrued annuity remaining unpaid upon the termination (other than by death) of the annuity of any person based upon the service of a judge or special trial judge shall be paid to such person. Any accrued annuity remaining un- paid upon the death of any person receiving an- nuity based upon the service of a judge or spe- cial trial judge shall be paid, upon the establish- ment of a valid claim therefor, in the following order of precedence: (A) to the duly appointed executor or admin- istrator of the estate of such person; (B) if there is no such executor or adminis- trator payment may be made, after the expira- tion of thirty days from the date of the death of such person, to such individual or individ- uals as may appear in the judgment of the chief judge to be legally entitled thereto, and such payment shall be a bar to recovery by any other individual. (k) Payments to persons under legal disability Where any payment under this section is to be made to a minor, or to a person mentally incom- petent or under other legal disability adjudged by a court of competent jurisdiction, such pay- ment may be made to the person who is con- stituted guardian or other fiduciary by the law of the State of residence of such claimant or is otherwise legally vested with the care of the claimant or his estate. Where no guardian or other fiduciary of the person under legal dis- ability has been appointed under the laws of the State of residence of the claimant, the chief judge shall determine the person who is other- wise legally vested with the care of the claimant or his estate. (l) Method of payment of annuities Annuities granted under the terms of this sec- tion shall accrue monthly and shall be due and payable in monthly installments on the first business day of the month following the month or other period for which the annuity shall have accrued. None of the moneys mentioned in this section shall be assignable, either in law or in equity, or subject to execution, levy, attach- ment, garnishment, or other legal process. (m) Computation of annuities The annuity of the surviving spouse of a judge or special trial judge electing under subsection (b) shall be an amount equal to the sum of— (1) the product of— (A) 1.5 percent of the average annual sal- ary (whether judge’s or special trial judge’s salary or compensation for other allowable service) received by such judge or special trial judge— (i) for judicial service (including periods in which he received retired pay under sec- tion 7447(d), section 7447A(d), or any annu- ity under chapter 83 or 84 of title 5, United States Code) or for any other prior allow- able service during the period of 3 consecu- tive years in which such judge or special trial judge received the largest such aver- age annual salary, or (ii) in the case of a judge or special trial judge who has served less than 3 years, during the total period of such service prior to such judge’s or special trial judge’s death, multiplied by the sum of, multiplied by 1 (B) the sum of— (i) the judge’s or special trial judge’s years of such judicial service, (ii) the judge’s or special trial judge’s years of prior allowable service as a Sen- Page 3914 TITLE 26—INTERNAL REVENUE CODE § 7448 ator, Representative, Delegate, or Resi- dent Commissioner in Congress, (iii) the judge’s or special trial judge’s years of prior allowable service performed as a member of the Armed Forces of the United States, and (iv) the judge’s or special trial judge’s years, not exceeding 15, of prior allowable service performed as a congressional em- ployee (as defined in section 2107 of title 5 of the United States Code), plus (2) three-fourths of 1 percent of such average annual salary multiplied by the judge’s years of any other prior allowable service, except that such annuity shall not exceed an amount equal to 50 percent of such average an- nual salary, nor be less than an amount equal to 25 percent of such average annual salary, and shall be further reduced in accordance with sub- section (d) (if applicable). In determining the pe- riod of 3 consecutive years referred to in the pre- ceding sentence, there may not be taken into ac- count any period for which an election under section 7447(f)(4) is in effect. (n) Includible service Subject to the provisions of subsection (d), the years of service of a judge or special trial judge which are allowable as the basis for calculating the amount of the annuity of his surviving spouse shall include his years of service as a member of the United States Board of Tax Ap- peals, as a judge or special trial judge of the Tax Court of the United States, and as a judge or special trial judge of the Tax Court, his years of service pursuant to any appointment under sec- tion 7443A, his years of service as a Senator, Representative, Delegate, or Resident Commis- sioner in Congress, his years of active service as a member of the Armed Forces of the United States not exceeding 5 years in the aggregate and not including any such service for which credit is allowed for the purposes of retirement or retired pay under any other provision of law, and his years of any other civilian service with- in the purview of sections 8332 and 8411 of title 5 of the United States Code. (o) Simultaneous entitlement Nothing contained in this section shall be con- strued to prevent a surviving spouse eligible therefor from simultaneously receiving an annu- ity under this section and any annuity to which such spouse would otherwise be entitled under any other law without regard to this section, but in computing such other annuity service used in the computation of such spouse’s annu- ity under this section shall not be credited. (p) Estimates of expenditures The chief judge shall submit to the President annual estimates of the expenditures and appro- priations necessary for the maintenance and op- eration of the survivors annuity fund, and such supplemental and deficiency estimates as may be required from time to time for the same pur- poses, according to law. The chief judge shall cause periodic examinations of the survivors an- nuity fund to be made by an actuary, who may be an actuary employed by another department of the Government temporarily assigned for the purpose, and whose findings and recommenda- tions shall be transmitted by the chief judge to the Tax Court. (q) Transitional provision In the case of a judge who dies within 6 months after the date of enactment of this sec- tion after having rendered at least 5 years of ci- vilian service computed as prescribed in sub- section (n), but without having made an election as provided in subsection (b), an annuity shall be paid to his surviving spouse and surviving de- pendents as is provided in this section, as if such judge had elected on the day of his death to bring himself within the purview of this section but had not made the deposit provided for by subsection (d). An annuity shall be payable under this section computed upon the basis of the actual length of service as a judge and other allowable service of the judge and subject to the reduction required by subsection (d) even though no deposit has been made, as required by subsection (h) with respect to any of such serv- ice. (r) Waiver of civil service benefits Any judge electing under subsection (b) shall, at the time of such election, waive all benefits under the civil service retirement laws. Such a waiver shall be made in the same manner and shall have the same force and effect as an elec- tion filed under section 7447(e). (s) Increases in survivor annuities Each time that an increase is made under sec- tion 8340(b) of title 5, United States Code, in an- nuities payable under subchapter III of chapter 83 of that title, each annuity payable from the survivors annuity fund under this section shall be increased at the same time by the same per- centage by which annuities are increased under such section 8340(b). (t) Authorization of appropriation Funds necessary to carry out the provisions of this section may be appropriated out of any money in the Treasury not otherwise appro- priated. (u) Other benefits in case of assassination In the case of a judge or special trial judge who is assassinated, an annuity shall be paid under this section notwithstanding a survivor’s eligibility for or receipt of benefits under chap- ter 81 of title 5, United States Code, except that the annuity for which a surviving spouse is eli- gible under this section shall be reduced to the extent that the total benefits paid under this section and chapter 81 of that title for any year would exceed the current salary for that year of the office of the judge or special trial judge. (Added Pub. L. 87–370, § 1, Oct. 4, 1961, 75 Stat. 796; amended Pub. L. 91–172, title IX, §§ 955, 960(c), (e), Dec. 30, 1969, 83 Stat. 732, 734; Pub. L. 92–41, § 4(b), July 1, 1971, 85 Stat. 99; Pub. L. 94–455, title XIX, § 1906(a)(46), Oct. 4, 1976, 90 Stat. 1830; Pub. L. 97–362, title I, § 105(a), (b), Oct. 25, 1982, 96 Stat. 1729; Pub. L. 98–216, § 3(c)(1), Feb. 14, 1984, 98 Stat. 6; Pub. L. 98–369, div. A, title IV, § 462(a), July 18, 1984, 98 Stat. 824; Pub. L. 99–514, title XV, §§ 1557(c), 1559(a)–(c), Oct. 22, 1986, 100 Stat. 2757–2760; Pub. L. 109–280, title VIII, Page 3915 TITLE 26—INTERNAL REVENUE CODE § 7448 §§ 851(a), 854(a)–(c)(1), (3)–(7), Aug. 17, 2006, 120 Stat. 1016–1018; Pub. L. 113–295, div. A, title II, § 221(a)(116), Dec. 19, 2014, 128 Stat. 4054; Pub. L. 115–141, div. U, title IV, § 401(a)(327), (328), (b)(51)–(53), Mar. 23, 2018, 132 Stat. 1200, 1205; Pub. L. 117–328, div. T, title VII, §§ 701(b), (c)(2), 702(b)(2), Dec. 29, 2022, 136 Stat. 5398, 5401, 5404.) Editorial Notes REFERENCES IN TEXT The date of the enactment of this paragraph, referred to in subsec. (b)(2)(A), is the date of enactment of Pub. L. 109–280, which was approved Aug. 17, 2006. AMENDMENTS 2022—Subsec. (a)(10). Pub. L. 117–328, § 701(b)(2), added par. (10). Subsec. (b)(2). Pub. L. 117–328, § 702(b)(2), amended par. (2) generally. Prior to amendment, text read as follows: ‘‘Any special trial judge may by written election filed with the chief judge bring himself or herself within the purview of this section. Such election shall be filed not later than the later of 6 months after— ‘‘(A) 6 months after the date of the enactment of this paragraph, ‘‘(B) the date the judge takes office, or ‘‘(C) the date the judge marries.’’ Subsec. (d). Pub. L. 117–328, § 701(c)(2)(A), substituted ‘‘sections 8332 and 8411’’ for ‘‘section 8332’’. Subsec. (h). Pub. L. 117–328, § 701(b)(1), amended sub- sec. (h) generally. Prior to amendment, subsec. (h) re- lated to surviving spouses and dependent children’s en- titlement to annuity. Subsec. (i). Pub. L. 117–328, § 701(b)(3), substituted ‘‘by chief judge’’ for ‘‘of dependency and disability’’ in heading, designated existing provisions as par. (1) and inserted heading, and added par. (2). Subsec. (m). Pub. L. 117–328, § 701(b)(4), amended sub- sec. (m) generally. Prior to amendment, text read as follows: ‘‘The annuity of the surviving spouse of a judge or special trial judge electing under subsection (b) shall be an amount equal to the sum of (1) 1.5 percent of the average annual salary (whether judge’s or special trial judge’s salary or compensation for other allowable service) received by such judge or special trial judge for judicial service (including periods in which he received retired pay under section 7447(d) or any annuity under chapter 83 or 84 of title 5, United States Code) or for any other prior allowable service during the period of 3 consecutive years in which he received the largest such average annual salary, multiplied by the sum of his years of such judicial service, his years of prior al- lowable service as a Senator, Representative, Delegate, or Resident Commissioner in Congress, his years of prior allowable service performed as a member of the Armed Forces of the United States, and his years, not exceeding 15, of prior allowable service performed as a congressional employee (as defined in section 2107 of title 5 of the United States Code), and (2) three-fourths of 1 percent of such average annual salary multiplied by his years of any other prior allowable service, except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average an- nual salary, and shall be further reduced in accordance with subsection (d) (if applicable). In determining the period of 3 consecutive years referred to in the pre- ceding sentence, there may not be taken into account any period for which an election under section 7447(f)(4) is in effect.’’ Subsec. (n). Pub. L. 117–328, § 701(c)(2)(B), substituted ‘‘sections 8332 and 8411’’ for ‘‘section 8332’’. Subsec. (u). Pub. L. 117–328, § 701(b)(5), added subsec. (u). 2018—Subsec. (a)(5). Pub. L. 115–141, § 401(b)(51), struck out ‘‘, whether or not performing judicial duties under section 7443B’’ after ‘‘United States Code’’. Subsec. (a)(6). Pub. L. 115–141, § 401(b)(52), struck out ‘‘, and compensation received under section 7443B’’ after ‘‘United States Code’’. Subsec. (d). Pub. L. 115–141, § 401(b)(53), substituted ‘‘at 3 percent per annum’’ for ‘‘at 4 percent per annum to December 31, 1947, and 3 percent per annum there- after’’. Subsec. (j)(1)(A). Pub. L. 115–141, § 401(a)(327), sub- stituted ‘‘Code),’’ for ‘‘Code,),’’. Subsec. (m). Pub. L. 115–141, § 401(a)(328), substituted ‘‘Code), and’’ for ‘‘Code, and’’. 2014—Subsec. (a)(2). Pub. L. 113–295, § 221(a)(116)(A), struck out ‘‘or under section 1106 of the Internal Rev- enue Code of 1939’’ after ‘‘under section 7447’’ and ‘‘or pursuant to section 1106(d) of the Internal Revenue Code of 1939’’ after ‘‘pursuant to section 7447(c)’’. Subsec. (g). Pub. L. 113–295, § 221(a)(116)(B), (C), struck out ‘‘or other than pursuant to section 1106 of the In- ternal Revenue Code of 1939’’ after ‘‘other than pursu- ant to the provisions of section 7447’’ and substituted ‘‘at 3 percent per annum’’ for ‘‘at 4 percent per annum to December 31, 1947, and 3 percent per annum there- after’’. Subsec. (j)(1), (2). Pub. L. 113–295, § 221(a)(116)(C), sub- stituted ‘‘at 3 percent per annum’’ for ‘‘at 4 percent per annum to December 31, 1947, and 3 percent per annum thereafter’’. 2006—Pub. L. 109–280, § 854(c)(3), which directed amendment of subsec. (u) of this section by inserting ‘‘or special trial judge’’ after ‘‘judge’’ and ‘‘or special trial judge’s’’ after ‘‘judge’s’’ wherever appearing, could not be executed because no subsec. (u) has been en- acted. Pub. L. 109–280, § 854(c)(1), inserted ‘‘and special trial judges’’ after ‘‘children of judges’’ in section catchline. Subsec. (a)(5) to (9). Pub. L. 109–280, § 854(a), which di- rected amendment of subsec. (a) by adding pars. (5) and (6) and redesignating former pars. (5) to (8) as (7) to (10), respectively, was executed by adding pars. (5) and (6) and redesignating former pars. (5) to (7) as (7) to (9), re- spectively, to reflect the probable intent of Congress. Subsec. (a) did not contain a par. (8) prior to the amendment. Subsec. (b). Pub. L. 109–280, § 854(b), reenacted subsec. heading without change, designated existing provisions as par. (1), inserted par. heading, realigned margins, and added par. (2). Subsec. (c)(1). Pub. L. 109–280, § 854(c)(4)(A), sub- stituted ‘‘Tax Court judicial officers’’ for ‘‘Tax Court judges’’. Pub. L. 109–280, § 854(c)(3), inserted ‘‘or special trial judge’’ after ‘‘judge’’ and ‘‘or special trial judge’s’’ after ‘‘judge’s’’ wherever appearing. Subsec. (c)(2)(A). Pub. L. 109–280, § 854(c)(4)(B)(i), in- serted ‘‘and section 7443A(d)’’ after ‘‘(a)(4)’’. Subsec. (c)(2)(B). Pub. L. 109–280, § 854(c)(4)(B)(ii), sub- stituted ‘‘subsection (a)(4) and (a)(6)’’ for ‘‘subsection (a)(4)’’. Subsec. (d). Pub. L. 109–280, § 854(c)(3), inserted ‘‘or special trial judge’’ after ‘‘judge’’ wherever appearing except after ‘‘chief judge’’ and inserted ‘‘or special trial judge’s’’ after ‘‘judge’s’’. Subsecs. (f) to (h). Pub. L. 109–280, § 854(c)(3)(A), in- serted ‘‘or special trial judge’’ after ‘‘judge’’ wherever appearing. Subsec (j). Pub. L. 109–280, § 854(c)(3)(A), inserted ‘‘or special trial judge’’ after ‘‘judge’’ wherever appearing except after ‘‘chief judge’’. Subsec. (j)(1). Pub. L. 109–280, § 854(c)(5)(B), sub- stituted ‘‘paragraphs (8) and (9) of subsection (a)’’ for ‘‘subsections (a)(6) and (7)’’ in concluding provisions. Subsec. (j)(1)(A). Pub. L. 109–280, § 854(c)(5)(A), sub- stituted ‘‘service, retired from such service under sec- tion 7447, or receiving any annuity under chapter 83 or 84 of title 5, United States Code,’’ for ‘‘service or re- tired from such service under section 7447’’. Subsec. (m). Pub. L. 109–280, § 854(c)(6), inserted ‘‘or any annuity under chapter 83 or 84 of title 5, United States Code’’ after ‘‘7447(d)’’. Pub. L. 109–280, § 854(c)(3), inserted ‘‘or special trial judge’s’’ after ‘‘judge’s’’ and ‘‘or special trial judge’’ after ‘‘judge’’ in two places. Page 3916 TITLE 26—INTERNAL REVENUE CODE § 7448 Subsec. (n). Pub. L. 109–280, § 854(c)(3)(A), (7), inserted ‘‘or special trial judge’’ after ‘‘judge’’ wherever appear- ing and ‘‘his years of service pursuant to any appoint- ment under section 7443A,’’ after ‘‘of the Tax Court,’’. Subsec. (s). Pub. L. 109–280, § 851(a), amended heading and text of subsec. (s) generally. Prior to amendment, text read as follows: ‘‘Whenever the salary of a judge under section 7443(c) is increased, each annuity payable from the survivors annuity fund which is based, in whole or in part, upon a deceased judge having rendered some portion of his or her final 18 months of service as a judge of the Tax Court, shall also be increased. The amount of the increase in such an annuity shall be de- termined by multiplying the amount of the annuity, on the date on which the increase in salary becomes effec- tive, by 3 percent for each full 5 percent by which such salary has been increased.’’ 1986—Subsec. (c). Pub. L. 99–514, § 1559(a)(1)(A), (2)(A), substituted ‘‘Survivors annuity fund’’ for ‘‘Salary de- ductions’’ in heading, inserted par. (1) designation and heading ‘‘Salary deductions’’ before existing text, re- aligned margin of text and substituted ‘‘3.5 percent’’ for ‘‘3 percent’’, and added par. (2). Subsec. (d). Pub. L. 99–514, § 1559(a)(1)(B), substituted ‘‘3.5 percent’’ for second reference to ‘‘3 percent’’. Subsec. (g). Pub. L. 99–514, § 1559(c), struck out ‘‘of service’’ after ‘‘Termination’’ in heading and inserted ‘‘or if any judge ceases to be married after making the election under subsection (b) and revokes (in a writing filed as provided in subsection (b)) such election’’ in text. Subsec. (h). Pub. L. 99–514, § 1559(a)(2)(B), substituted ‘‘subsection (c)(1)’’ for ‘‘subsection (c)’’ in introductory provisions. Pub. L. 99–514, § 1559(b)(1)(B), substituted ‘‘or such surviving spouse’s remarriage before attaining age 55’’ for ‘‘or remarriage’’ in second sentence. Subsec. (h)(2). Pub. L. 99–514, § 1559(b)(2)(A), sub- stituted ‘‘the lesser of— ‘‘(A) 10 percent of the average annual salary of such judge (determined in accordance with subsection (m)), or ‘‘(B) 20 percent of such average annual salary, di- vided by the number of such children; or’’ for ‘‘one- half the amount of the annuity of such surviving spouse, but not to exceed $4,644 per year divided by the number of such children or $1,548 per year, which- ever is lesser; or’’. Subsec. (h)(3). Pub. L. 99–514, § 1559(b)(2)(B), sub- stituted ‘‘the lesser of— ‘‘(A) 20 percent of the average annual salary of such judge (determined in accordance with subsection (m)), or ‘‘(B) 40 percent of such average annual salary, di- vided by the number of such children’’ for ‘‘the amount of the annuity to which such surviving spouse would have been entitled under paragraph (2) of this subsection had such spouse survived, but not to exceed $5,580 per year divided by the number of such children or $1,860 per year, whichever is lesser’’. Subsec. (m). Pub. L. 99–514, § 1559(b)(1)(A), substituted ‘‘1.5 percent’’ for ‘‘11⁄4 percent’’ and ‘‘except that such annuity shall not exceed an amount equal to 50 percent of such average annual salary, nor be less than an amount equal to 25 percent of such average annual sal- ary, and shall be further reduced in accordance with subsection (d) (if applicable)’’ for ‘‘but such annuity shall not exceed 40 percent of such average annual sal- ary and shall be further reduced in accordance with subsection (d), if applicable’’. Pub. L. 99–514, § 1557(c), inserted last sentence. 1984—Subsec. (h)(2). Pub. L. 98–369,§ 462(a)(1), sub- stituted ‘‘$4,644’’ for ‘‘$900’’ and ‘‘$1,548’’ for ‘‘$360’’. Subsec. (h)(3). Pub. L. 98–369, § 462(a)(2), substituted ‘‘$5,580 per year divided by the number of such children or $1,860 per year, whichever is lesser’’ for ‘‘$480 per year’’. Subsec. (p). Pub. L. 98–216 substituted ‘‘President’’ for ‘‘Bureau of the Budget’’. 1982—Subsec. (m). Pub. L. 97–362, § 105(a), substituted ‘‘3 consecutive years’’ for ‘‘5 consecutive years’’, and ‘‘40 percent’’ for ‘‘371⁄2 percent’’. Subsecs. (s), (t). Pub. L. 97–362, § 105(b), added subsec. (s) and redesignated former subsec. (s) as (t). 1976—Pub. L. 94–455, § 1906(a)(46)(F), substituted ‘‘sur- viving spouses’’ for ‘‘widows’’ in section catchline. Subsec. (a)(6). Pub. L. 94–455, § 1906(a)(46)(A), sub- stituted ‘‘The term ‘surviving spouse’ means a sur- viving spouse of’’ for ‘‘The term ‘widow’ means a sur- viving wife of’’ and ‘‘a parent of issue’’ for ‘‘the mother of issue’’. Subsec. (d). Pub. L. 94–455, § 1906(a)(46)(E), substituted ‘‘surviving spouse’’ for ‘‘widow’’ wherever appearing. Subsec. (h). Pub. L. 94–455, § 1906(a)(46)(B), (C), sub- stituted ‘‘a surviving spouse’’ for ‘‘a widow’’, ‘‘such sur- viving spouse’’ for ‘‘such widow’’, ‘‘surviving spouse’s’’ for ‘‘widow’s’’, ‘‘surviving spouse’’ for ‘‘surviving widow or widower’’, ‘‘such spouse’’ for ‘‘she’’ and ‘‘surviving such spouse’’ for ‘‘surviving her’’. Subsecs. (j), (m), (n). Pub. L. 94–455, § 1906(a)(46)(E), substituted ‘‘surviving spouse’’ for ‘‘widow’’ wherever appearing. Subsec. (o). Pub. L. 94–455, § 1906(a)(46)(C), (D), (E), substituted ‘‘surviving spouse’’ for ‘‘widow’’, ‘‘such spouse’’ for ‘‘she’’ and ‘‘such spouse’s’’ for ‘‘her’’. Subsec. (q). Pub. L. 94–455, § 1906(a)(46)(E), substituted ‘‘surviving spouse’’ for ‘‘widow’’. 1971—Subsec. (m). Pub. L. 92–41 inserted ‘‘(whether judge’s salary or compensation for other allowable service)’’ and ‘‘(including periods in which he received retired pay under section 7447(d))’’ after ‘‘average an- nual salary’’ and ‘‘judicial service’’, respectively, and substituted ‘‘or for any other prior allowable service during the period of 5 consecutive years in which he re- ceived the largest such average annual salary, multi- plied by the sum of his years of such judicial service’’ for ‘‘and any other prior allowable service during the last 5 years of such service prior to his death, or prior to his receiving retired pay under section 7447(d), whichever first occurs, multiplied by the sum of his years of judicial service’’. 1969—Subsec. (a)(1). Pub. L. 91–172, § 960(c), sub- stituted ‘‘United States Tax Court’’ for ‘‘Tax Court of the United States’’. Subsec. (b). Pub. L. 91–172, § 955(a), substituted provi- sions authorizing a judge to file notice of election to take benefits relating to survivor annuities while a judge, and if not reappointed, authorizing such election at any time before the day after the day on which his successor takes office, for provisions authorizing a judge to file within 6 months after he takes office or is reappointed, or within 6 months after he becomes eligi- ble for retirement under former section 7447(b) of this title, or within 6 months after Oct. 4, 1961. Subsec. (d). Pub. L. 91–172, § 955(d)(1), (2), substituted ‘‘civil service retirement laws’’ for ‘‘Civil Service Re- tirement Act’’ and ‘‘section 8332 of title 5 of the United States Code’’ for ‘‘section 3 of the Civil Service Retire- ment Act (5 U.S.C. 2253)’’. Subsec. (h). Pub. L. 91–172, § 955(b)(1), substituted ‘‘civil service retirement laws’’ for ‘‘Civil Service Re- tirement Act’’. Subsec. (m). Pub. L. 91–172, § 955(b)(3), substituted ‘‘section 2107 of title 5 of the United States Code’’ for ‘‘section 1(c) of the Civil Service Retirement Act (5 U.S.C. 2251(c))’’. Subsec. (n). Pub. L. 91–172, §§ 955(b)(2), 960(e), sub- stituted ‘‘section 8332 of title 5 of the United States Code’’ for ‘‘section 3 of the Civil Service Retirement Act (5 U.S.C. 2253)’’ and inserted reference to service as a judge of the Tax Court of the United States. Subsec. (r). Pub. L. 91–172, § 955(b)(1), (4), substituted ‘‘civil service retirement laws’’ for ‘‘Civil Service Re- tirement Act’’ and substituted ‘‘an election filed under section 7447(e)’’ for ‘‘a waiver filed under section 7447(g)(3)’’. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2014 AMENDMENT Amendment by Pub. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(b) of Pub. L. 113–295, set out as a note under section 1 of this title. Page 3917 TITLE 26—INTERNAL REVENUE CODE § 7448 1 Section catchline amended by Pub. L. 91–172 without cor- responding amendment of analysis. EFFECTIVE DATE OF 2006 AMENDMENT Pub. L. 109–280, title VIII, § 851(b), Aug. 17, 2006, 120 Stat. 1016, provided that: ‘‘The amendment made by this section [amending this section] shall apply with respect to increases made under section 8340(b) of title 5, United States Code, in annuities payable under sub- chapter III of chapter 83 of that title, taking effect after the date of the enactment of this Act [Aug. 17, 2006].’’ EFFECTIVE DATE OF 1986 AMENDMENT Amendment by section 1557(c) of Pub. L. 99–514 effec- tive Oct. 22, 1986, but not applicable to any individual who, before Oct. 22, 1986, forfeited his rights to retired pay under section 7447(d) of this title by reason of the 1st sentence of section 7447(f) of this title (as in effect on the day before such date), see section 1557(e) of Pub. L. 99–514, set out as a note under section 7447 of this title. Pub. L. 99–514, title XV, § 1559(d), Oct. 22, 1986, 100 Stat. 2760, provided that: ‘‘(1) SALARY DEDUCTIONS.— ‘‘(A) The amendment made by subsection (a)(1)(A) [amending this section] shall apply to amounts paid after November 1, 1986. ‘‘(B) The amendment made by subsection (a)(1)(B) [amending this section] shall apply to service after November 1, 1986. ‘‘(2) APPROPRIATIONS.—The amendments made by sub- section (a)(2) [amending this section] shall apply to fis- cal years beginning after 1986. ‘‘(3) COMPUTATION OF ANNUITIES.—The amendments made by subsection (b) [amending this section] shall apply to annuities the starting date of which is after November 1, 1986. ‘‘(4) OPPORTUNITY TO REVOKE SURVIVOR ANNUITY ELEC- TION.— ‘‘(A) IN GENERAL.—Any individual who before No- vember 1, 1986, made an election under subsection (b) of section 7448 of the Internal Revenue Code of 1954 [now 1986] may revoke such election. Such a revoca- tion shall constitute a complete withdrawal from the survivor annuity program provided for in such sec- tion and shall be filed as provided for elections under such subsection. ‘‘(B) EFFECT OF REVOCATION.—Any revocation under subparagraph (A) shall have the same effect as if there were a termination to which section 7448(g) of such Code applies on the date such revocation is filed. ‘‘(C) PERIOD REVOCATION PERMITTED.—Any revoca- tion under subparagraph (A) may be made only dur- ing the 180-day period beginning on the date of the enactment of this Act [Oct. 22, 1986]. ‘‘(5) OPPORTUNITY TO ELECT SURVIVOR ANNUITY WHERE PRIOR REVOCATION.—Any individual who under para- graph (4) revoked an election under subsection (b) of section 7448 of such Code may thereafter make such an election only if such individual deposits to the credit of the survivors annuity fund under subsection (c) of such section the entire amount paid to such individual under paragraph (4), together with interest computed as pro- vided in subsection (d) of such section.’’ EFFECTIVE DATE OF 1984 AMENDMENT Pub. L. 98–369, div. A, title IV, § 462(b), July 18, 1984, 98 Stat. 824, provided that: ‘‘The amendments made by this [sic] subsection (a) [amending this section] shall apply to annuities payable with respect to months be- ginning after the date of the enactment of this Act [July 18, 1984].’’ EFFECTIVE DATE OF 1982 AMENDMENT Pub. L. 97–362, title I, § 105(d), Oct. 25, 1982, 96 Stat. 1730, provided that: ‘‘(1) SUBSECTION (a).—The amendment made by sub- section (a) [amending this section] shall apply to annu- ities payable with respect to judges dying after the date of the enactment of this Act [Oct. 25, 1982]. ‘‘(2) SUBSECTION (b).—The amendment made by sub- section (b) of this section [amending this section] shall apply with respect to increases in the salary of judges of the United States Tax Court taking effect after the date of the enactment of this Act [Oct. 25, 1982].’’ EFFECTIVE DATE OF 1976 AMENDMENT Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1906(d) of Pub. L. 94–455, set out as a note under section 6013 of this title. EFFECTIVE DATE OF 1971 AMENDMENT Pub. L. 92–41, § 4(c)(2), July 1, 1971, 85 Stat. 99, pro- vided that: ‘‘The amendment made by subsection (b) [amending this section] shall apply only with respect to judges of the United States Tax Court dying on or after the date of the enactment of this Act [July 1, 1971].’’ EFFECTIVE DATE OF 1969 AMENDMENT Amendment by Pub. L. 91–172 effective Dec. 30, 1969, see section 962(a) of Pub. L. 91–172, set out as a note under section 7441 of this title. SAVINGS PROVISION For provisions that nothing in amendment by section 401(b)(51)–(53) of Pub. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Pub. L. 115–141, set out as a note under section 23 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. CATCHUP FOR SURVIVORS ANNUITIES IN PAY STATUS ON OCTOBER 25, 1982 Pub. L. 97–362, title I, § 105(c), Oct. 25, 1982, 96 Stat. 1729, as amended by Pub. L. 97–448, title III, § 305(e), Jan. 12, 1983, 96 Stat. 2400; Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095, provided that: ‘‘If an annuity pay- able under section 7448(h) of the Internal Revenue Code of 1986 [formerly I.R.C. 1954] (relating to entitlement to annuity) to the surviving spouse of a judge of the United States Tax Court is being paid on the date of the enactment of this Act, then the amount of that an- nuity shall be adjusted, as of the first day of the first month beginning more than 30 days after such date, to reflect the amount of the annuity which would have been payable if the amendment made by subsection (b) applied with respect to increases in the salary of a judge under section 7443(c) of such Code taking effect after December 31, 1963.’’ [Pub. L. 97–448, title III, § 311(c)(5), Jan. 12, 1983, 96 Stat. 2412, provided that: ‘‘The amendment made by subsection (e) of section 305 [amending section 105(c) of Pub. L. 97–362, set out above] shall take effect on the date of the enactment of the Miscellaneous Revenue Act of 1982 [Oct. 25, 1982].’’] PART II—PROCEDURE Sec. 7451. Petitions. 7452. Representation of parties. 7453. Rules of practice, procedure, and evidence. 7454. Burden of proof in fraud and transferee cases.1