[SBP Beneficiary's Claim for Social Security Offset]

The surviving spouse of a deceased retired Air Force member claimed reimbursement for amounts deducted from the decedent's Survivor Benefit Plan (SBP), contending that the reductions exceeded her actual social security benefits, since she, at age 60, elected to receive 71.5 percent of the full social security entitlement, rather than the 82.9 percent of entitlement she would have received at age 62. GAO held that the standard 82.9-percent offset was legally and actuarially appropriate, particularly in light of the claimant's receipt of SBP and social security for 2 years without any offset. Accordingly, the claim was denied.