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adjustments shall be made by the Secretary of the Treasury in future payments.
   (f) In addition to the amount authorized to be appropriated in subsection (a) of this section there is hereby authorized to be appropriated to the Trust Fund for each fiscal year an amount sufficient to meet the additional cost of counting in the years of service, months apart by pilots in the active military or naval service of the United States in the period September 1, 1939 through December 31, 1946, inclusive, in accordance with the provisions of section 1 (e). The additional cost of crediting military service shall be deemed to be the difference between the actuarial value of each retirement or survivor annuity or lump sum payment based in part on military service and the actuarial value of the annuity or lump sum which would be payable to the same individual without regard to military service. In calculating these actuarial values, (1) whenever a retirement annuity based in part on military service begins to accrue before age sixty, the retirement annuity without regard to military service shall be valued on the assumption of deferment to age sixty; (2) no account shall be taken of any primary insurance benefit which is or may become payable, pursuant to section 202 (a) of the Social Security Act, as amended, to an individual to whom a retirement annuity based in part on military service is payable; and (3) all such actuarial values shall be calculated as of the date on which the annuity based on military service begins to accrue and shall not thereafter be subject to change. All such actuarial calculations shall be based on the Combined Annuity Table of Mortality and all calculations in this subsection shall take into account interest at the rate of three per centum per annum compounded