B-329, MARCH 2, 1939, 18 COMP. GEN. 683

B-329, MARCH 2, 1939, 18 COMP. GEN. 683

RETIREMENT - DEDUCTIONS AND ELIGIBILITY - LEGISLATIVE, EXECUTIVE AGENCY, AND COURT EMPLOYEES - TRANSFERS TO SENATE POSITIONS WITHOUT BREAK IN SERVICE SECTION 2 OF THE ACT OF JULY 13, 1937, 50 STAT. 513, AS AMENDED BY THE ACT OF JUNE 25, 1938, 52 STAT. 1197, SPECIFICALLY PROHIBITING, WITHOUT EXCEPTION, RETIREMENT DEDUCTIONS FROM THE COMPENSATION OF EMPLOYEES PAID IN WHOLE OR IN PART BY THE DISBURSING OFFICER OF THE SENATE UNTIL THE EXPIRATION OF 7 YEARS' SERVICE, REQUIRES THAT THERE BE NO SUCH DEDUCTIONS IN THE CASE OF EMPLOYEES WHO ARE TRANSFERRED TO A POSITION IN THE SENATE AFTER HAVING ACQUIRED A RETIRMENT ACT STATUS BY REASON OF HOUSE OF REPRESENTATIVES, OR EXECUTIVE AGENCY, SERVICE, UNTIL AFTER THE EXPIRATION OF THE PRESCRIBED PERIOD, EVEN THOUGH THE TRANSFER BE WITHOUT BREAK IN CONTINUITY OF SERVICE, BUT THE RETIREMENT BENEFIT STATUS ALREADY SO OBTAINED MAY BE OTHERWISE PRESERVED UPON SUCH TRANSFER WITHOUT BREAK IN SERVICE. AN EMPLOYEE TRANSFERRED WITHOUT BREAK IN SERVICE TO A POSITION IN THE SENATE AFTER HAVING ACQUIRED A RETIREMENT ACT STATUS BY REASON OF HOUSE OF REPRESENTATIVES, OR EXECUTIVE AGENCY, SERVICE, AND WHO, BECAUSE OF THE PROHIBITION OF SECTION 2 OF THE ACT OF JULY 13, 1937, AS AMENDED BY THE ACT OF JUNE 25, 1938, 52 STAT. 1197, IS NOT SUBJECT TO RETIREMENT DEDUCTIONS UNTIL THE EXPIRATION OF 7 YEARS' SERVICE, RETAINS HIS RETIREMENT STATUS DURING THE PERIOD OF NONDEDUCTION, BUT BECOMES ELIGIBLE FOR RETIREMENT BENEFITS AFTER THE SAID PERIOD ONLY UPON CONDITION THAT HE MAKES THE PROPER DEPOSITS INTO THE RETIREMENT FUND AS REQUIRED BY THE ACT OF JULY 13, 1937, AS AMENDED. ONLY ONE ELECTION BY LEGISLATIVE AND COURT EMPLOYEES IS NECESSARY TO ACQUIRE RETIREMENT BENEFITS UNDER THE ACT OF JULY 13, 1937, AS AMENDED BY THE ACT OF JUNE 25, 1938, 52 STAT. 1197, SO LONG AS SERVICE IS CONTINUOUS, AND A TRANSFER WITHOUT BREAK IN SERVICE FROM A HOUSE OF REPRESENTATIVES, OR COURT, POSITION IN WHICH AN EMPLOYEE HAS MADE AN ELECTION TO ACCEPT RETIREMENT BENEFITS TO A SENATE POSITION BEFORE EXPIRATION OF THE FIRST 7 YEARS OF SERVICE, OR 5 YEARS' SERVICE FOR DISABILITY RETIREMENT, DOES NOT REQUIRE ANOTHER ELECTION TO ACCEPT RETIREMENT BENEFITS WHICH AUTOMATICALLY BECOME EFFECTIVE AT THE EXPIRATION OF THE 7 YEARS OR 5 YEAR PERIOD OF SERVICE UPON MEETING THE CONDITIONS OF THE STATUTE REGARDING CURRENT DEDUCTIONS AND/OR DEPOSITS.

ACTING COMPTROLLER GENERAL ELLIOTT TO THE PRESIDENT, UNITED STATES CIVIL SERVICE COMMISSION, MARCH 2, 1939:

YOUR LETTER OF FEBRUARY 6, 1939, IS AS FOLLOWS:

THE COMMISSION REFERS TO YOUR DECISION OF JANUARY 5, 1939 (B-329), ADDRESSED TO MR. CHARLES F. PACE, FINANCIAL CLERK OF THE UNITED STATES SENATE, REGARDING THE STATUS OF EMPLOYEES OF THE SENATE UNDER THE ACT OF JULY 13, 1937, (50 STAT. 512), WHICH EXTENDS THE CIVIL SERVICE RETIREMENT ACT TO CERTAIN EMPLOYEES IN THE LEGISLATIVE AND JUDICIAL BRANCHES OF THE GOVERNMENT SERVICE. YOUR DECISION STATES IN PART:

"THE TERMS OF SECTION 2 OF THE ACT OF JULY 13, 1937, 50 STAT. 512, QUOTED IN YOUR LETTER, AS AMENDED BY PARAGRAPH (B) OF THE ACT OF JUNE 25, 1938, PUBLIC NO. 740, 75TH CONGRESS, UNQUESTIONABLY PROHIBIT RETIREMENT DEDUCTIONS FROM THE COMPENSATION OF ANY EMPLOYEE "WHOSE SALARY OR ANY PART THEREOF IS PAID BY THE DISBURSING OFFICER OF THE SENATE," UNLESS AND UNTIL SUCH EMPLOYEE SHALL HAVE COMPLETED 7 YEARS OF SERVICE.'

THE COMMISSION IS COMPLETELY IN AGREEMENT WITH YOUR DECISION IN SO FAR AS IT RELATES TO PERSONS WHOSE STATUS UNDER THE RETIREMENT ACT ARISES SOLELY BY VIRTUE OF SERVICE IN A POSITION THE COMPENSATION OF WHICH IS PAID IN WHOLE OR IN PART BY THE DISBURSING OFFICER OF THE SENATE. UNQUESTIONABLY, THE STATUTES CITED PERMIT OF NO OTHER INTERPRETATION. HOWEVER, A DIFFERENT VIEW EXISTS IF THE PERSON IS TRANSFERRED TO THE SENATE POSITION WITHOUT BREAK IN CONTINUITY OF SERVICE FROM A POSITION IN WHICH HE HAS A RETIREMENT STATUS.

IN THE SUBMISSION MADE TO YOU BY MR. PACE OF JANUARY 4, 1939, IT WAS NOT CLEAR THAT THE EMPLOYEE IN QUESTION WAS TRANSFERRED FROM HIS POSITION IN THE HOUSE OF REPRESENTATIVES TO THE POSITION IN THE SENATE WITHOUT BREAK IN CONTINUITY OF SERVICE. THE EMPLOYEE EXERCISED THE RIGHT GRANTED HIM BY LAW WHILE EMPLOYED IN THE HOUSE OF REPRESENTATIVES TO ELECT TO COME WITHIN THE TERMS OF THE RETIREMENT ACT, AND IT WOULD NOT APPEAR THAT HE SHOULD BE DIVESTED OF THIS RIGHT SO LONG AS HE REMAINS CONTINUOUSLY IN THE SERVICE OF THE UNITED STATES. THE COMMISSION IS OF THE OPINION THAT THE EMPLOYEE, HAVING ACQUIRED CERTAIN RIGHTS UNDER THE RETIREMENT ACT BY VIRTUE OF HIS SERVICE IN THE HOUSE OF REPRESENTATIVES, REMAINS SUBJECT TO THE BENEFITS AND OBLIGATIONS OF THAT ACT UPON TRANSFER TO A POSITION IN THE SENATE WITHOUT BREAK IN SERVICE, AND AS TO HIS POSITION IN THE SENATE, HE IS NOT SUCH AN EMPLOYEE AS TO WHOM SECTION 2 OF THE ACT OF JULY 13, 1937 (SUPRA) WOULD APPLY.

IT HAS BEEN CONSISTENTLY HELD BY THE FORMER COMPTROLLER GENERAL THAT RETIREMENT BENEFITS ARE PRESERVED TO ALL EMPLOYEES UNDER THE FEDERAL GOVERNMENT SERVING IN POSITIONS NOT WITHIN THE PURVIEW OF THE CIVIL RETIREMENT ACT IF SUCH SERVICE IS CONTINUOUS WITH PRIOR SERVICE IN POSITIONS WITHIN THE PURVIEW OF THE CIVIL RETIREMENT ACT. (DECISION OF COMP. GEN. OCTOBER 5, 1933, A-51282, 10 COMP. GEN. 491 AND DECISIONS CITED THEREIN.)

IN VIEW OF THE ADDED FACTS PRESENTED HEREIN THE COMMISSION REQUESTS YOUR DECISION ON THE FOLLOWING QUESTIONS:

(1) IS A PERSON WHO ACQUIRED A STATUS UNDER THE RETIREMENT ACT BY VIRTUE OF SERVICE IN A POSITION IN THE EXECUTIVE CIVIL SERVICE SUBJECT TO THE REQUIREMENT OF SEVEN YEARS OF SERVICE FOR DEDUCTION PURPOSES UNDER THE ACT OF JULY 13, 1937, AS AMENDED, UPON TRANSFER TO A POSITION IN THE SENATE WITHOUT BREAK IN THE CONTINUITY OF HIS SERVICE?

(2) IS A PERSON WHO ACQUIRED A STATUS UNDER THE RETIREMENT ACT BY VIRTUE OF SERVICE IN A POSITION IN THE EXECUTIVE CIVIL SERVICE SUBJECT TO THE REQUIREMENT OF SEVEN YEARS OF SERVICE FOR DEDUCTION PURPOSES UNDER THE ACT OF JULY 13, 1937, AS AMENDED, UPON TRANSFER TO A POSITION IN THE SENATE WITHOUT BREAK IN THE CONTINUITY OF HIS SERVICE?

(3) IF YOUR ANSWERS TO QUESTIONS 1 AND 2 ARE IN THE AFFIRMATIVE, THEN WOULD A PERSON SO TRANSFERRED RETAIN HIS RETIREMENT STATUS IN THE SENATE POSITION SO AS TO MAKE MANDATORY UNDER SECTION 10 OF THE ACT OF MAY 29, 1930, BEFORE RETIREMENT, THE DEPOSIT REQUIRED THEREIN FOR SERVICE RENDERED PRIOR TO THE COMPLETION OF SEVEN YEARS' SERVICE?

(4) IF YOUR ANSWER TO QUESTION (3) IS IN THE NEGATIVE WOULD PERSONS TRANSFERRING FROM POSITIONS IN WHICH THEY HAVE A RETIREMENT STATUS WITHOUT BREAK IN CONTINUITY OF SERVICE TO POSITIONS IN THE HOUSE OF REPRESENTATIVES OR IN THE JUDICIAL SERVICE BE REQUIRED TO EXERCISE AN ELECTION AS PROVIDED IN THE ACT OF JULY 13, 1937, TO COME WITHIN THE TERMS OF THE RETIREMENT ACT IN SUCH POSITIONS? (SEE 34 OP.ATTY.GEN. 515.)

IN VIEW OF THE IMPORTANCE OF THESE QUESTIONS TO THE COMMISSION IN THE ADMINISTRATION OF THE RETIREMENT ACT, YOUR ADVICE IN THE MATTER WILL BE APPRECIATED.

THE SECOND PARAGRAPH OF SECTION 2 OF THE ACT OF JULY 13, 1937, 50 STAT. 513, PROVIDES IN PART AS FOLLOWS:

NO SUCH EMPLOYEE WHOSE SALARY OR ANY PART THEREOF IS PAID BY THE DISBURSING OFFICER OF THE SENATE SHALL MAKE ANY DEPOSIT REQUIRED BY SECTION 9, OR ANY REDEPOSIT REQUIRED BY SUBSECTION (B) OF SECTION 12 OF SUCH ACT OF MAY 29, 1930, AND THERE SHALL NOT BE DEDUCTED AND WITHHELD FROM THE BASIC SALARY, PAY, OR COMPENSATION OF ANY SUCH EMPLOYEE THE SUM REQUIRED TO BE DEDUCTED AND WITHHELD BY SECTION 10 OF SUCH ACT OF MAY 29, 1930, UNLESS AND UNTIL SUCH EMPLOYEE SHALL HAVE COMPLETED 15 YEARS OF SERVICE: * * * (REDUCED TO 7 YEARS BY THE ACT OF JUNE 25, 1938, PUBLIC, NO. 740, 75TH CONGRESS.)

THE FACTS STATED BY THE FINANCIAL CLERK OF THE UNITED STATES SENATE IN HIS LETTER OF JANUARY 4, 1939, ON WHICH MY DECISION OF JANUARY 5, 1939, WAS BASED, WERE AS FOLLOWS:

THERE IS AT HAND A CASE IN WHICH AN EMPLOYEE WITH ONLY FOUR YEARS OF SERVICE DESIRES TO HAVE SUCH DEDUCTIONS BEGIN IMMEDIATELY, IN LINE WITH SUCH ACTION BY THE HOUSE OF REPRESENTATIVES, WHERE HE WAS EMPLOYED UNTIL RECENTLY, BUT WHERE THERE IS NO LIMITATION AS TO LENGTH OF SERVICE.

WHILE THIS DOES NOT SHOW DEFINITELY WHETHER SERVICE IN THE HOUSE AND SENATE POSITIONS WAS CONTINUOUS, THAT POSSIBILITY WAS GIVEN CONSIDERATION IN THE DECISION IN STATING THE RULE QUOTED IN YOUR LETTER, SUPRA. SAID RULE WAS INTENDED TO AND DOES APPLY WHETHER OR NOT PRIOR SERVICE IN A HOUSE OF REPRESENTATIVES POSITION OR IN ANY POSITION WITHIN THE PURVIEW OF THE RETIREMENT ACT WAS CONTINUOUS WITH SERVICE IN THE SENATE POSITION. THE TERMS OF THE QUOTED STATUTES ARE TOO PLAIN AND MANDATORY TO PERMIT OF ANY DISTINCTION BETWEEN EMPLOYEES WHO ENTER SENATE POSITIONS FROM OTHER POSITIONS WITHIN THE PURVIEW OF THE RETIREMENT ACT WITHOUT BREAK IN SERVICE AND THOSE WHO ENTER SENATE POSITIONS WITHOUT HAVING SERVED IN OTHER BRANCHES OR AFTER HAVING BEEN OUT OF THE SERVICE. THE STATUTE SPECIFICALLY PROHIBITS, WITHOUT EXCEPTION, RETIREMENT DEDUCTIONS FROM THE COMPENSATION OF EMPLOYEES PAID IN WHOLE OR IN PART BY THE DISBURSING OFFICER OF THE SENATE UNTIL THE EXPIRATION OF 7 YEARS OF SERVICE. THE GENERAL RULE STATED UNDER THE RETIREMENT ACT TO WHICH YOU REFER "THAT RETIREMENT BENEFITS ARE PRESERVED TO ALL EMPLOYEES UNDER THE FEDERAL GOVERNMENT SERVING IN POSITIONS NOT WITHIN THE PURVIEW OF THE RETIREMENT ACT IF SUCH SERVICE IS CONTINUOUS WITH PRIOR SERVICE IN POSITIONS WITHIN THE PURVIEW OF THE CIVIL RETIREMENT ACT" MAY BE APPLIED TO PRESERVE THE RETIREMENT STATUS OF AN EMPLOYEE TRANSFERRED WITHOUT BREAK IN SERVICE FROM A POSITION IN ANOTHER BRANCH OF THE SERVICE TO A SENATE POSITION DURING THE FIRST 7 YEARS OF SERVICE (SEE ALSO SEC. 1 OF THE ACT OF JULY 13, 1937, BUT SAID RULE MAY NOT BE APPLIED TO DEFEAT THE STATUTORY PROHIBITION AGAINST MAKING RETIREMENT DEDUCTIONS FROM COMPENSATION PAID IN WHOLE OR IN PART BY THE DISBURSING OFFICER OF THE SENATE DURING THE FIRST 7 YEARS OF SERVICE. QUESTIONS (1) AND (2) ARE ANSWERED IN THE AFFIRMATIVE.

REFERRING TO QUESTION (3), THERE IS NO PROVISION IN SECTION 10 OF THE RETIREMENT ACT OF MAY 29, 1930, 46 STAT. 475--- WHICH RELATES EXCLUSIVELY TO CURRENT RETIREMENT DEDUCTIONS--- MAKING IT MANDATORY UPON SENATE EMPLOYEES WITHIN THE PURVIEW OF THE RETIREMENT ACT TO DEPOSIT IN THE RETIREMENT FUND THE AMOUNT WHICH WOULD HAVE BEEN DEDUCTED DURING THE FIRST 7 YEARS OF SERVICE IN SENATE POSITIONS BUT FOR THE STATUTORY PROHIBITION AGAINST SUCH PAYMENTS CURRENTLY. HOWEVER, THE REMAINDER OF THE SECOND PARAGRAPH OF SECTION 2 OF THE ACT OF JULY 13, 1937, SUPRA, FOLLOWING THE PORTION QUOTED ABOVE RELATIVE TO SENATE EMPLOYEES, IS AS FOLLOWS:

* * * PROVIDED, THAT BEFORE ANY SUCH EMPLOYEE MAY DERIVE ANY OF THE BENEFITS PROVIDED BY SUCH ACT OF MAY 29, 1930, HE SHALL BE REQUIRED TO DEPOSIT AN AMOUNT EQUAL TO THE FOLLOWING SUMS: (1) THE SUM WHICH WOULD HAVE BEEN DEDUCTED AND WITHHELD FROM HIS BASIC SALARY, PAY, OR COMPENSATION BUT FOR THE FOREGOING PROVISIONS OF THIS PARAGRAPH, TOGETHER WITH INTEREST ON SUCH SUM COMPUTED AT THE RATE OF 4 PERCENTUM PER ANNUM COMPOUNDED ON JUNE 30 OF EACH FISCAL YEAR; (2) ANY SUM REQUIRED TO BE DEPOSITED UNDER THE PROVISIONS OF SECTION 9 OF SUCH ACT OF MAY 29, 1930; AND (3) ANY SUM REQUIRED TO BE REDEPOSITED UNDER THE PROVISIONS OF SUBSECTION (B) OF SECTION 12 OF SUCH ACT OF MAY 29, 1930: PROVIDED FURTHER, THAT SHOULD ANY SUCH EMPLOYEE WHO SHALL HAVE SERVED FOR A TOTAL PERIOD OF NOT LESS THAN FIVE YEARS BECOME TOTALLY DISABLED FOR USEFUL AND EFFICIENT SERVICE, WITHIN THE MEANING OF SECTION 6 OF SUCH ACT OF MAY 29, 1930, BEFORE COMPLETING FIFTEEN (SEVEN, ACT OF JUNE 25, 1938) YEARS OF SERVICE, HE SHALL BE ENTITLED TO THE BENEFITS PROVIDED BY SUCH SECTION 6, UPON DEPOSIT OF THE AMOUNT REQUIRED TO BE DEPOSITED UNDER THE PRECEDING PROVISO.

SINCE SECTION 1 OF THE ACT OF JULY 13, 1937, COVERS SENATE POSITIONS UNDER THE RETIREMENT ACT ALTHOUGH NO RETIREMENT DEDUCTIONS ARE AUTHORIZED DURING THE FIRST 7 YEARS OF SERVICE, AND THE QUOTED PROVISION FROM THE SECOND PARAGRAPH OF SECTION 2 OF THE ACT REQUIRES A DEPOSIT OF THE AMOUNT WHICH WOULD HAVE BEEN DEDUCTED FROM COMPENSATION IN A SENATE POSITION DURING THE FIRST 7 YEARS OF SERVICE BEFORE BECOMING ELIGIBLE FOR RETIREMENT (FIRST 5 YEARS OF SERVICE FOR DISABILITY RETIREMENT), I AM CONSTRAINED TO HOLD THAT AN EMPLOYEE TRANSFERRED WITHOUT BREAK IN SERVICE FROM A POSITION IN ANOTHER BRANCH OF THE SERVICE WITHIN THE PURVIEW OF THE RETIREMENT ACT TO A SENATE POSITION BEFORE THE EXPIRATION OF THE FIRST 7 YEARS OF SERVICE RETAINS HIS RETIREMENT STATUS DURING THE FIRST 7-YEAR PERIOD (5 YEARS FOR DISABILITY RETIREMENT), AND WILL BECOME ELIGIBLE TO RETIREMENT BENEFITS AFTER EXPIRATION OF THE FIRST 7 YEARS (FIRST 5 YEARS FOR DISABILITY RETIREMENT) ONLY UPON THE CONDITION THAT HE MAKES THE PROPER DEPOSITS INTO THE RETIREMENT FUND AS REQUIRED BY THE STATUTE. QUESTION (3) IS ANSWERED ACCORDINGLY.

SECTION 2 OF THE ACT OF JULY 13, 1937, 50 STAT. 512, AS AMENDED BY THE ACT OF JUNE 25, 1938, 52 STAT. 1197, PROVIDES AS FOLLOWS:

THE PROVISIONS OF SUCH ACT OF MAY 29, 1930, SHALL NOT BE APPLICABLE TO ANY EMPLOYEE IN THE LEGISLATIVE BRANCH WHO IS BROUGHT WITHIN ITS SCOPE BY SECTION 1 OF THIS ACT UNTIL SUCH EMPLOYEE GIVES NOTICE IN WRITING TO THE SECRETARY OF THE SENATE OR THE CLERK OF THE HOUSE OF REPRESENTATIVES, AS THE CASE MAY BE, AND SHALL NOT BE APPLICABLE TO ANY OFFICER OR EMPLOYEE OF ANY COURT OF THE UNITED STATES WHO IS BROUGHT WITHIN ITS SCOPE BY SECTION 1 OF THIS ACT UNTIL SUCH OFFICER OR EMPLOYEE GIVES NOTICE IN WRITING TO THE DISBURSING OFFICER BY WHOM THE SALARY OF SUCH OFFICER OR EMPLOYEE IS PAID THAT HE OR SHE DESIRES TO COME UNDER THE PROVISIONS OF SUCH ACT OF MAY 29, 1930. SUCH NOTICE MUST BE GIVEN, IN THE CASE OF ANY SUCH EMPLOYEE IN THE SERVICE ON THE EFFECTIVE DATE OF THIS ACT, WITHIN SIX MONTHS FROM SUCH EFFECTIVE DATE, AND IN THE CASE OF ANY SUCH EMPLOYEE ENTERING THE SERVICE AFTER THE EFFECTIVE DATE OF THIS ACT, WITHIN SIX MONTHS FROM THE DATE OF SUCH ENTRANCE: PROVIDED, THAT IN THE CASE OF ANY SUCH EMPLOYEE WHOSE SALARY OR ANY PART THEREOF IS PAID BY THE DISBURSING OFFICER OF THE SENATE SUCH NOTICE MAY BE GIVEN AT ANY TIME, AND SUCH EMPLOYEE SHALL COME UNDER THE PROVISIONS OF SUCH ACT OF MAY 29, 1930, AT THE BEGINNING OF THE SECOND MONTH AFTER THE GIVING OF SUCH NOTICE: PROVIDED, HOWEVER, THAT ANY SUCH EMPLOYEE WHOSE SALARY OR ANY PART THEREOF IS PAID BY THE DISBURSING OFFICER OF THE SENATE AND WHO HAS BECOME TOTALLY DISABLED FOR USEFUL AND EFFICIENT SERVICE WITHIN THE MEANING OF SECTION 6 OF SUCH ACT OF MAY 29, 1930, SHALL COME UNDER THE PROVISIONS OF SUCH ACT OF MAY 29, 1930, IMMEDIATELY UPON THE GIVING OF SUCH NOTICE.

ONLY ONE ELECTION BY LEGISLATIVE AND COURT EMPLOYEES IS NECESSARY TO ACQUIRE RETIREMENT BENEFITS SO LONG AS SERVICE IS CONTINUOUS WHETHER UNDER ONE BRANCH OF THE SERVICE OR THE OTHER AND A TRANSFER WITHOUT BREAK IN SERVICE FROM A HOUSE POSITION OR FROM A COURT POSITION IN WHICH AN EMPLOYEE HAS MADE AN ELECTION TO ACCEPT RETIREMENT BENEFITS TO A SENATE POSITION BEFORE THE EXPIRATION OF THE FIRST 7 YEARS OF SERVICE (5 YEARS' SERVICE FOR DISABILITY RETIREMENT) DOES NOT REQUIRE ANOTHER ELECTION TO ACCEPT RETIREMENT BENEFITS WHICH BECOME AUTOMATICALLY EFFECTIVE AT THE EXPIRATION OF SAID 7- OR 5-YEAR PERIODS UPON MEETING THE CONDITIONS OF THE STATUTE REGARDING CURRENT DEDUCTIONS AND/OR DEPOSITS.