[Decision Concerning Survivor Benefit Plan Annuity of Retired Army Reserve Officer's Widow]

The Army requested an advance decision concerning whether it: (1) properly reduced a retired Army Reserve officer's widow's survivors benefits due to a social security offset provision, since the widow gained no actual social security benefits from the decedent's military service; and (2) should collect the excess annuity payments the widow had received prior to the offset. GAO held that the Army: (1) properly reduced the widow's benefits, since the law provided that annuities were to complement social security benefits based on the retiree's military service, with benefits reduction upon the surviving spouse's eligibility for social security survivor benefits; and (2) should waive collection of the excess annuity payments, since the widow was without fault and collection would be against equity and good conscience. Accordingly, the claim was denied.