Computation of Social Security Offsets To Reduce Annuity Payments

GAO was asked to make a determination on the propriety of the method by which the United States Army Finance and Accounting Center computes Social Security offsets for the purpose of reducing annuity payments required by the Survivor Benefit Plan.

GAO found that a widow's benefit, while based on the f:act of death of the insured person, does not accrue until the widow becomes age 62. The basic amount of Social Security benefits payable are determinable as of that time, not as of the time that the insured person died.