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FEDERAL RETIREMENT CSRS BENEFIT SELECTION


 

The rules for dividing Civil Service Retirement System (CSRS) benefits in a divorce are found at 5 CFR 838.101 through 1121. It's extremely important that the language in your divorce papers comply with the requirements of 5 CFR 838.101 through 1121 for the type of benefit you are asking the court to divide.

The following choices are found in Apendix A to Subpart F of 5 CFR Section 838 and are common ways to divide federal Civil Service Retirement System (CSRS) benefits.

The language that will be in your divorce papers will appear on a separate screen after you make your selection.

There are many possible variations on the language to divide your CSRS annuity. If the language you want to use is not in any of the choices, you may select "I want to type my own provision."

You should consult with a knowledgeable attorney prior to selecting any of the provisions below or typing your own.

TYPES OF ANNUITIES

CAUTION: If you don't understand these terms, consult an attorney.

Gross annuity means the amount of monthly annuity payable after reducing the self-only annuity to provide survivor annuity benefits, if any, but before any other deduction. Unless the court order expressly provides otherwise, gross annuity also includes any lump-sum payments made to the retiree under section 8343a or section 8420a of title 5, United States Code.

Net annuity means the amount of monthly annuity payable after deducting from the gross annuity any amounts that are:

(1) Owed by the retiree to the United States;
(2) Deducted for health benefits premiums under section 8906 of title 5, United States Code, and §§891.401 and 891.402 of this chapter;
(3) Deducted for life insurance premiums under section 8714a(d) of title 5, United States Code;
(4) Deducted for Medicare premiums;
(5) Properly withheld for Federal income tax purposes, if the amounts withheld are not greater than they would be if the retiree claimed all dependents to which he or she was entitled;
(6) Properly withheld for State income tax purposes, if the amounts withheld are not greater than they would be if the retiree claimed all dependents to which he or she was entitled; or
(7) Already payable to another person based on a court order acceptable for processing or a child abuse judgment enforcement order.

Unless the court order expressly provides otherwise, net annuity also includes any lump-sum payments made to the retiree under section 8343a or section 8420a of title 5, United States Code.

Self-only annuity means the recurring unreduced payments under CSRS or FERS to a retiree with no survivor annuity payable to anyone.

PRORATA SHARE

(a) Prorata share means one-half of the fraction whose numerator is the number of months of Federal civilian and military service that the employee performed during the marriage and whose denominator is the total number of months of Federal civilian and military service performed by the employee.

(b) A court order that awards a former spouse a prorata share of an employee annuity or a refund of employee contributions by using the term "prorata share" and identifying the date when the marriage began satisfies the requirements of §§838.305 and 838.504 and awards the former spouse a prorata share as defined in paragraph (a) of this section.

(c) A court order that awards a portion of an employee annuity as of a specified date before the employee's retirement awards the former spouse a prorata share as defined in paragraph (a) of this section.

(d) A court order that awards a portion of the "value" of an annuity as of a specific date before retirement, without specifying what "value" is, awards the former spouse a prorata share as defined in paragraph (a) of this section.


Page Last Modified: 7/6/2015
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