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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 in this subsection shall take into account interest at the rate of three per centum per annum compounded annually. The Railroad Retirement Board shall submit to the Bureau of the Budget estimates of such military and naval service appropriations to be made to the Trust Fund, in addition to the appropriation under subsection (a). The estimate made in any year with respect to military service shall be based on the cost, as determined in accordance with the above provisions, or retirement and survivor annuities and lump sum payments awarded on the basis of such military service up to the close preceding fiscal year and not previously appropriated for, and shall take into account interest from the date the annuity began to accrue to the date or dates on which the amount appropriated is to be credited to the Trust Fund. In making the estimate for the appropriation for military and naval service, the Board shall take into account any excess or deficiency in the appropriation or appropriations for such service in any preceding fiscal year or years, together with interest thereon.

APPROPRIATION FOR ADMINISTRATIVE EXPENSES

SECTION 14. 

There is hereby authorized to be appropriated from time to time, from the Air Line Pilots' Retirement Trust Fund, such sums as may be necessary to provide for the expenses of the Board in administering the provisions of this Act. 

FREE TRANSPORTATION

SECTION 15.

It shall not be unlawful for employers subject to this Act to furnish free transportation to individuals receiving annuities under this Act in the same manner as such transportation is furnished to pilots in their service.

INCOMPETENCE

SECTION 16.

(a) Every individual receiving or claiming benefits, or to whom any rights or privilege is extended, under this or any other act of Congress now or hereafter administered by the Board shall be conclusively presumed to have been competent until the date on which the Board receives written notice, in a form and manner acceptable to the Board, that he is incompetent, or a minor, for whom a guardian or other person legally vested with the care of his person or estate has been appointed: PROVIDED, HOWEVER, That the Board may, in its discretion, validly, recognize actions by, and conduct transactions with, others acting, prior to receipt of, or in the absence of, such written notice, in behalf of an individual found by the Board to be an incompetent or a minor, if the Board finds such action