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GAO reviewed a Navy widow's entitlement to an annuity under the Survivor Benefit Plan (SBP). GAO held that: (1) the claimant was not entitled to SBP benefits, since the decedent designated his current spouse as his beneficiary; (2) if the decedent's current spouse made a claim for SBP benefits, she would have to demonstrate that the decedent divorced the claimant and that her marriage was valid; and (3) the Navy should pay the claimant any outstanding amounts withheld from the decedent's retired pay. Accordingly, the claim was denied.


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