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United States Department of Defense STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM Fiscal Year Ended September 30, 2018 Office of the Actuary May 2019

Transcript of Fiscal Year Ended September 30, 2018

STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM
Fiscal Year Ended September 30, 2018
Office of the Actuary May 2019
This publication is produced annually by the Office of the Actuary. Most of the data is abstracted from files maintained by the Defense Manpower Data Center (DMDC). For technical questions pertaining to specific data or for suggestions on future reports, call or email: Richard Allen, ASA Nicholas Garcia Phone: (571) 372-1992 Phone: (571) 372-1997 [email protected] [email protected] To contact the DoD Office of the Actuary: Phone: (571) 372-1993 Email: [email protected] To contact the office by mail you can write to: Defense Human Resources Activity (DHRA) Office of the Actuary 4800 Mark Center Drive Suite 03E25 Alexandria, VA 22350 The FY2019 Statistical Report will be available by June 2020.
Table of Contents
Summary Section Introduction 4 Overview 6 Retired Personnel by Year 16 Annual DoD Obligations 18 Obligations & Expenditures by Service for FY 2018 19
Military Retirees Section Personnel and Payments by State 24 Concurrent Receipt Personnel and Payments by State 28 Personnel and Payments by Country 29 Personnel and Payments by Zip Code 34 Retirees by Rank and Current Age 50 FY 2018 Retirees by Rank and Retired Age 60 FY 2018 Retirees by Rank and Years of Service 85 Retirees by Rank and Retired Age 100 Retirees by Rank and Years of Service 125 Retirees by Service, Rank, Type of Retirement With Average Gross Pay and Net Pay 140 Retirees by Pay Status and Service With Average Gross, Net and VA Offset 150 Retirees by Fiscal Year and Type of Retirement 160 Active Duty Personnel Eligible to Retire and Number of Retirements 163 Retirees on Rolls by Annual Gross/Net Dollar Groupings 168 Retirees by Gender 188 Retirees by DoD Disability Rating 194 Concurrent Receipt Retirees by VA Disability Rating 196
Survivor Benefits Section Survivors by State 197 Survivors by Country 199 Survivors by Zip Code 203 Survivors by Age and Benefit 220 Survivors by Age and DIC 224 SBP Participation Rates and Base to Gross Pay Ratio 228 SBP Historical Rates 232 SBP Costs to Retirees and Benefit Payments to Survivors by Year 233 Retirees by Age and Survivor Election 234 SBP by Age and Years Premiums Paid 243
Actuarial Section Gross Pay for Retirees by Rank, Years of Service and Year of Retirement 244 Retired Pay and Lump Sum Values by Rank and Years of Service 273 Life Expectations 279
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STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM As of September 30, 2018
Introduction The data published in this report is produced from files maintained by the Defense Manpower Data Center (DMDC) in Monterey, California. This report compiles data primarily from the Retiree and Survivor Pay files, sorting and compiling data by various categories, such as service, rank, type of retirement, and mailing address of the retiree. Any grouping of members by address reflects mailing, not necessarily residential address. Most tables use the September 30, 2018, end-of-fiscal-year file. Some tables are cumulative and also use earlier files. The FY 2011 National Defense Authorization Act (NDAA) (P.L. 111-383) requires payments to a military retiree to be paid on the first day of each month beginning after the month in which the pay accrues. This means that when the first day of the month falls on a non-business day (weekend/holiday), the pay must be paid the preceding business day. This legislation did not address, or affect, survivor annuitant pay and certain combat-related compensation. In certain fiscal years this results in retirees receiving 13 monthly payments. In other years, retirees may receive only 11 payments; however, the usual 12 monthly payments will be the most frequent occurrence. For purposes of this report, all pay is counted as if it is received on the first day of the month. Be aware that there are limitations to the accuracy of the numbers. Most notably, the data is preliminary because of reporting delays. The information about many members who retired or died within one month of the September 30, 2018 file date may not have been processed in time to be included in this report. In some cases, data is missing. Those members are counted either as unknown or are part of the “Other” line. In some cases, unknowns are counted differently from table to table. For example, if rank (e.g., Officer or Enlisted) is known, but pay grade within rank is not, only the tables which categorize by pay grade will place these retirees in an unknown status. Also, service members on the Temporary Disability Retirement List (TDRL) are considered retired on the day they are classified as temporarily disabled. Some service members will move from TDRL to permanently disabled status, but in that case the retirement date remains the original date they were placed on TDRL. Cases where retirees’ pay is suspended by the Defense Finance and Accounting Service (DFAS) are excluded from these tables. This report treats annuitants (i.e., Survivors) whose pay is suspended differently. Those annuitants whose pay is suspended because a Certificate of Eligibility (COE) has not been received for a period of three months or less are still included in our counts. Annuitants whose pay is suspended because a COE has not been received for longer than three months or because DFAS suspects they have died are not included in the counts. Please note that net retired pay is the pay after deductions for survivor premiums and benefits offset by VA Disability Compensation but before any deductions for withholding taxes and allotments. Thus, the number of military retirees paid by DoD includes only those whose net retired pay by this definition is greater than $0. The total number retired includes all living retirees, including some whose net pay is $0.
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In this report, “Combat Related Special Compensation” (CRSC) and “Concurrent Retirement and Disability Payments” (CRDP) are considered to be part of net retired pay, even though CRSC is not technically retired pay for certain tax reasons. Payments for CRDP and CRSC less survivor premiums are included in the net retired pay totals. Reports showing retired pay or payments do not reflect amounts for retroactive pay related to the CRDP and CRSC programs. All pay amounts summarized in this report are paid from the MRF to retirees and annuitants except for Annuities for Certain Military Surviving Spouses (ACMSS). ACMSS annuitants are survivors of either members who died on active duty before SBP started on September 21, 1972, or are survivors of reservists who retired between September 21, 1972, and October 1, 1978, and subsequently died before reaching their 60th birthday.
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SUMMARY OF THE MILITARY RETIREMENT SYSTEM As of September 30, 2018
Overview
The military retirement system applies to members of the Army, Navy, Marine Corps, and Air Force. However, most of the provisions also apply to retirement systems for members of the Coast Guard (administered by the Department of Homeland Security), officers of the Public Health Service (administered by the Department of Health and Human Services), and officers of the National Oceanic and Atmospheric Administration (administered by the Department of Commerce). Only those members in plans administered by the Department of Defense (DoD) are included in this report, except in cases where Coast Guard data is shown for informational purposes.
The system is a funded, noncontributory defined benefit plan that includes non-disability retired pay, disability retired pay, retired pay for reserve service, survivor annuity programs, and special compensation programs for certain disabled retirees. The Service Secretaries may approve immediate non-disability retired pay at any age with credit of at least 20 years of active duty service. Reserve retirees generally must be at least 60 years old and have at least 20 qualified years of service before retired pay commences; in some cases the age can be less than 60 if the reservist performed certain types of active duty service. There is no vesting of defined benefit entitlements before retirement; however, other military retirement system benefits may have lower vesting requirements.
Non-Disability Retirement From Active Service
There are four distinct non-disability benefit formulas within the military retirement system, per current statute (see table at the end of this section).
1) Final Pay: Military personnel who first became members of a uniformed service before September 8, 1980, have retired pay equal to final basic pay times a multiplier. The multiplier is equal to 2.5 percent times years of service. Retired pay and survivor annuity benefits are automatically adjusted annually to protect the purchasing power of initial retired pay. Final pay retirees have their benefits adjusted annually by the percentage increase in the average Consumer Price Index (CPI). This is commonly referred to as full CPI protection.
2) High-3: If the retiree first became a member of a uniformed service on or after September 8, 1980, the average of the highest 36 months of basic pay is used instead of final basic pay. The multiplier is also equal to 2.5 percent times years of service and high-3 retirees also have their benefits adjusted annually by the percentage increase in the average CPI.
3) Career Status Bonus (CSB)/Redux: Members who first became a member of a uniformed service on or after August 1, 1986, provided they had 15 years of service before December 31, 2017, may have chosen between a High-3 and CSB/Redux retirement. Those who elected CSB/Redux received the Career Status Bonus outlined below, also had retired pay computed on a base of the average of their highest 36 months of basic pay, but are subjected to a multiplier penalty if they retire with less than 30 years of service; however, at age 62, their retired pay is
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recomputed without the multiplier penalty. Members made their election during the fifteenth year of service and received the Career Status Bonus of $30,000 in either a lump sum or installments. Those who elected CSB/Redux must remain continuously on active duty until they complete 20 years of active duty service or forfeit a portion of the $30,000 (exceptions include death and disability retirement). Career Status Bonus retirees have their benefits adjusted annually by the percentage change in the CPI minus 1 percent (except when the change in the CPI is less than 1 percent). When the military member’s age is 62 (or when the member would have been age 62 for a survivor annuity) the benefits are restored to the amount that would have been payable had full CPI protection been in effect and had there not have been a multiplier penalty. However, after this restoral, partial indexing (CPI minus 1 percent) continues for future retired pay and survivor annuity payments. The National Defense Authorization Act for FY 2016 (NDAA 2016, P.L. 114-92) sunset the CSB/Redux benefit tier by not allowing any CSB elections after December 31, 2017.
4) Blended Retirement System (BRS): Members who first become a member of a uniformed service after December 31, 2017, are under the new Blended Retirement System (BRS) which was enacted in NDAA 2016 and took effect January 1, 2018. Members who first entered the military before January 1, 2018 and who had served for fewer than 12 years as of December 31, 2017 had the option to “opt in” to BRS via an irrevocable election during a one-year (calendar year 2018) open season or remain in the High-3 system. Members who had served 12 or more years as of December 31, 2017 were not permitted to opt in to BRS and will receive benefits based on their current plan. As a result of NDAA 2016, members with 12 or more but fewer than 15 years of service as of December 31, 2017 did not have the opportunity to opt in to BRS or to elect the CSB and will automatically remain in the High-3 system1. The BRS lowers the nondisabled retired pay multiplier from 2.5 percent per year to 2.0 percent and includes automatic and matching government contributions to the service members’ Thrift Savings Plan (TSP) accounts and a mandatory mid-career continuation bonus if the member agrees to serve additional time. The BRS also provides service members the choice of receiving a portion (either 25 percent or 50 percent) of their retired pay entitlement from when the member is eligible to begin receiving retired pay to normal Social Security retirement age (usually 67) as a discounted lump sum instead of an annuity. For additional information, see table at the end of this section or refer to the DoD Office of Military Compensation website (http://militarypay.defense.gov/).
As of September 30, 2018, there were 1.47 million non-disability retirees from active duty receiving retired pay. In FY 2018, non-disability retired pay entitlements totaled $46.4 billion. Disability Retirement A military service member in an active component or on active duty for more than 30 days who is found unfit for duty is entitled to disability retired pay if the disability: (1) based upon accepted medical principles, is of a permanent nature and stable;
1 Because of breaks in service and technical differences in the definition of qualifying years of service under BRS compared to CSB/Redux, it’s not possible to precisely define this group based solely on dates of entry, but generally it will include members who joined the service after December 31, 2002 and on or before December 31, 2005.
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(2) was incurred while entitled to basic pay (or while on authorized absence in a status not entitled to basic pay); (3) is neither the result of the member's intentional misconduct nor willful neglect; (4) was not incurred during a period of unauthorized absence; and (5) either:
(a) the member has at least 20 years of service; or (b) the disability is rated at least 30 percent under the Department of Veterans Affairs
Schedule of Rating Disabilities (VASRD) and one of the following conditions is met: (i) the disability was not noted at the time of the member's entrance on active duty (unless clear and unmistakable evidence demonstrates that the disability existed before the member's entrance on active duty and was not aggravated by active military service); (ii) the disability is the proximate result of performing active duty; (iii) the disability incurred in the line of duty in time of war or national emergency; or (iv) the disability was incurred in the line of duty after September 14, 1978.
Under certain conditions generally similar to the above, members on active duty for 30 days or less or on inactive-duty training are also entitled to disability retired pay for disabilities incurred or aggravated in the line of duty. In disability retirement, the member may elect to receive retired pay equal to either: (1) the accrued non-disability retirement benefit regardless of eligibility to retire; or (2) base pay multiplied by the rated percent of disability. Except for members with a multiplier under (1) that is greater than 75 percent (which will equate to different years of service depending on whether the member is under BRS), the benefit cannot be more than 75 percent of base pay. Only the excess of (1) over (2) is subject to federal income taxes if the member had service on or before September 24, 1975. If not a member of a uniformed service on September 24, 1975, disability retired pay is tax-exempt only for those disabilities that are combat or hazardous duty related. Base pay is equal to final basic pay if the retiree first became a member of a uniformed service before September 8, 1980; otherwise, base pay is equal to the average of the highest 36 months of basic pay. Members whose disabilities may not be permanent are placed on a temporary-disability retired list (TDRL) and receive disability retirement pay just as if they were permanently disabled. However, they must be physically examined every 18 months for any change in disability. A final determination must be made within five years. For retirees placed on this list on or after January 1, 2017, the final determination must be made within three years. Temporary disability pay is calculated like the permanent disability retired pay, except that it can be no less than 50 percent of base pay. Members who elected the CSB/Redux retirement option, but who retired for disability, are not subject to the reduced CSB/Redux retired pay multiplier and are awarded retired pay based on the disability retired rules outlined above. However, such members continue to be subject to the reduced CPI (with age 62 restoral) as Career Status Bonus recipients. Members who are under BRS and who retire for disability do not have the option of receiving a portion of retired pay as a discounted lump sum. As of September 30, 2018, there were 123 thousand disability retirees receiving retired pay. In FY 2018, disability retired pay entitlements totaled $1.7 billion.
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Reserve Retirement Members of the Reserve Components may retire after 20 qualifying years of creditable service. However, reserve retired pay is not payable until age 60 unless the member performs certain types of active duty or active service specified in NDAA 2008 (P.L. 110-181), in which case the age is reduced below 60 by three months for every 90 days of such service within any two consecutive fiscal years. However, the age cannot be reduced below 50, and eligibility for subsidized retiree health benefits remains at age 60 even if the eligibility age for retired pay is reduced. For members not under BRS, retired pay is computed as retired pay base times 2.5 percent times years of service. For members under BRS (as explained below) the 2.5 percent multiplier is reduced to 2.0 percent. If the reservist was first a member of a uniformed service before September 8, 1980, retired pay base is defined as the active duty basic pay in effect for the retiree’s pay grade and years of service at the time that retired pay begins. If the reservist first became a member of the uniformed services on or after September 8, 1980, retired pay base is the average basic pay for the member’s pay grade in the highest 36 months computed as if the member was on active duty for the entire period preceding the age at which retired pay commences. The years of service are determined by using a point system, where 360 points convert to a year of service. Typically, one point is awarded for one day of active duty service (e.g. active duty training) or one inactive duty training (IDT) drill attendance. Reservists may perform two IDT periods in one day thereby receiving two retirement points per day. In addition, 15 points are awarded for completion of one year’s membership in an active reserve status. A creditable year of service is one in which the member earned at least 50 points. A member generally cannot retire with less than 20 creditable years, although points earned in non-creditable years are used in the retirement calculation. Beginning with years of service that include October 30, 2007, non-active duty points are limited in any year to no more than 130. Lesser limitations have applied in the past. Reservists who first became a member of a uniformed service on or before December 31, 2017 and had fewer than 4,320 points (equating to 360 points per year multiplied by 12 years of service) as of that date were eligible to opt in to BRS. Reservists who first become a member of the uniformed service after December 31, 2017 are automatically under BRS. For reserve retirement under BRS, the discounted lump sum option covers the period from the date the member first became eligible to receive retired pay (i.e., 60 or earlier if certain qualifying service is performed) to normal Social Security retirement age (usually 67). As of September 30, 2018, there were 412 thousand reserve retirees receiving retired pay. In FY 2018, reserve retired pay entitlements totaled $6.7 billion. Survivor Benefits Legislation originating in 1953 provided optional survivor benefits. It was later referred to as the Retired Servicemen’s Family Protection Plan (RSFPP). The plan proved to be expensive to the participants and inadequate since the survivor annuities were never adjusted for inflation and could not be more than 50 percent of retired pay. RSFPP was designed to be self-supporting (i.e., actuarially fair) in the sense that the present value of the reductions to retired pay equaled the present value of the survivor annuities.
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On September 21, 1972, RSFPP was replaced by the Survivor Benefit Plan (SBP) for new retirees. RSFPP still covers those servicemen retired before 1972 who did not convert to the new plan or who retained RSFPP in conjunction with SBP. RSFPP continues to pay survivor annuities. Retired pay is reduced, before taxes, by the member’s cost for SBP. Total SBP costs are shared by the government and the retiree, so the reductions in retired pay are only a portion of the total cost of the SBP program (i.e., the program is subsidized). The SBP survivor annuity is 55 percent of the member’s base amount. The base amount is elected by the member, but cannot be less than $300 or more than the member’s full retired pay, with one exception. If the member elects CSB/Redux and is subject to a penalty for service under 30 years in the calculation of retired pay, the maximum base amount is equal to the full retired pay without the penalty. However, the annuity for a survivor of a CSB/Redux retiree is subject to the reduced CPI. When SBP started in 1972, benefits for those 62 and older were reduced by the constructed amount of Social Security for which the survivor would be eligible based on the member's military pay. In 1985, that reduction formula was changed so all annuitants 62 and over received a reduced flat rate of 35 percent of the member’s base. Beginning October 1, 2005, the age 62 reduced rate was phased out in 5 percent increments. On April 1, 2008, the survivor benefit reduction at age 62 was fully eliminated and the rate of 55 percent of the member’s elected base became standard for all survivors, regardless of age. During fiscal year 1987, the SBP program’s treatment of survivor remarriages changed. Prior to the change, a surviving spouse remarrying before age 60 had the survivor annuity suspended. The change lowered the age to 55. If the remarriage ends in divorce or death, the annuity is reinstated. Members who die on active duty (DOAD) are generally assumed to have retired with full disability on the day they died and to have elected full SBP coverage for spouses, former spouses, and/or children. If it is more beneficial for the survivors to have elected child only because of DIC offsets, the family has the option to make that election instead. If the death does not occur in the line of duty, the SBP benefit is based on the member’s years of service, rather than assuming a full disability retirement. Insurable interest elections may be applicable in some cases. These benefits have been improved and expanded over the history of the program. The surviving spouse (or dependent children if there is no surviving spouse or the spouse subsequently dies) of a reservist who dies in the line of service while performing IDT is entitled to an SBP annuity. For payments prior to December 23, 2016, the annuity is based on the reservist’s years of service. Effective December 23, 2016, the annuity is based on assuming the reservist retired with full disability and elected full SBP on the day of death. SBP annuities may be reduced by any VA survivor benefits (e.g. Dependency and Indemnity Compensation (DIC)) and all premiums relating to the reductions are returned to the survivor. There is also a Special Survivor Indemnity Allowance (SSIA) that pays a monthly amount of $310 in FY 2018 (or the amount of the DIC offset, if less than $310) to survivors with a DIC offset. NDAA 2018 extended this allowance to a permanent benefit with annual cost-of-living adjustments. As a result of the so-called “Sharp Case” ruling, the SBP benefit of survivors with entitlement to both DIC and SBP who remarry after age 57 is not reduced by DIC benefits received.
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As with retired pay, SBP annuities and premiums are annually increased with cost of living adjustments (COLAs). These COLAs are either full or reduced CPI increases, depending on the benefit formula covering the member. If a member who is subject to reduced COLAs dies before age 62, the survivor is subject to reduced COLAs until the member would have been 62. At that point, the annuity is increased to the amount that would have been payable had full COLAs been in effect. For survivors of members who elected the Career Status Bonus, the reduced COLAs continue annually thereafter. For reserve retirees, the retired pay reductions applicable under SBP take effect for survivor coverage after a reservist turns 60 (or earlier if they have certain active service) and begins to receive retired pay. The Reserve Component Survivor Benefit Plan (RC-SBP) provides annuities to survivors of reservists who die before age 60 (or earlier if they have certain active service), provided they attained 20 years of qualified service and elected to participate in the program (or were within their 90-day election window after receiving a “20-year letter”). However, if the death occurs in the line of duty either on active or inactive duty as described above, the survivor receives an annuity under SBP. The added cost of RC-SBP is borne completely by reservists through deductions from future retired pay. Beginning October 1, 2008, a paid-up provision eliminated the reduction in retired pay for premiums for SBP, RC-SBP and RSFPP coverage for participants age 70 or older whose retired pay has been reduced for at least 360 months. SBP premiums for members who elect lump sums under BRS will be equivalent to what they would have been without the lump sum, and consequently, the survivors' annuities will be equivalent to what they would have been without the lump sum. The maximum base amount will be equal to unreduced retired pay (i.e., ignoring the lump sum), premiums will be deducted only from monthly retired pay received, and SBP benefits will commence upon the retiree's death. As of September 30, 2018, there were 317 thousand survivors of military members receiving annuity and/or SSIA payments. In FY 2018, survivor pay entitlements totaled $3.9 billion. Temporary Early Retirement Authority (TERA) NDAA 1993 (P.L. 102-484) granted temporary authority for the military services to offer early retirements to members with more than 15 but less than 20 years of service. This authority expired on September 1, 2002. The retired pay was calculated in the usual way except that there was a reduction of 1 percent for every year below 20 years of service. Part or all of this reduction can be restored at age 62 if the retired member works in a qualified public service job during the period from the date of retirement to the date on which the retiree would have completed 20 years of service. Unlike members who leave military service before 20 years with Voluntary Separation Incentives or Special Separation Benefits, these early retirees are generally treated like regular military retirees for the purposes of other retirement benefits. NDAA 2012 (P.L. 112-81) reinstated TERA authority, but without the qualified public service provision, through December 31, 2018. NDAA 2017 (P.L. 114-328) extended the TERA authority through December 31, 2025. As of September 30, 2018, there were 69 thousand TERA retirees receiving retired pay. In FY
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2018, TERA retirees’ pay entitlements totaled $1.2 billion. Cost-of-Living Increases All non-disability retirement, disability retirement, and most survivor annuities are adjusted annually for inflation. Cost-of-living adjustments (COLAs) are automatically scheduled to occur every 12 months, on December 1st, to be included in benefits paid at the beginning of January. The “full” COLA effective December 1 is computed by calculating the percentage increase in the average CPI over the third quarter of the prior calendar year to the third quarter of the current calendar year. The increase is based on the Urban Wage Earner and Clerical Worker Consumer Price Index (CPI-W) and is rounded to the nearest tenth of one percent. Many members receive a “partial” COLA on December 1 of their first year of retirement to reflect the fact that they were not retired for the full year. For retirees (and most survivors) in paid status the full year, benefits are increased annually with the full COLA, except for those who entered the uniformed services on or after August 1, 1986, and elected the $30,000 Career Status Bonus. Benefits for this group are increased annually with a reduced COLA equal to the full COLA minus 1 percent (except if the full COLA is less than 1 percent). A one-time restoral is given to a reduced COLA recipient when the retiree is (or would have been) age 62. At this time, retired pay (or the survivor benefit if the retiree is deceased) is increased to the amount that would have been payable had full COLAs been in effect. Annual partial COLAs continue after this restoral. Relationship with Department of Veterans Affairs Benefits The Department of Veterans Affairs (VA) provides compensation for Service-connected and certain non-Service-connected disabilities. These VA benefits can be in place of or in combination with DoD retired pay, but through December 31, 2003, were not fully additive. Since VA benefits are exempt from federal income taxes, it is often advantageous for the member to elect them. Through 2003, retired pay earned from DoD for military service was offset by any payment received from VA for a VA-rated disability. Beginning with NDAA 2004 (P.L. 108-136), legislation has been enacted that increasingly reduces or eliminates the offset to military retired pay due to receipt of VA disability compensation. Members with a VA disability rating of 50 percent or greater who have at least 20 years of service will have their offset eliminated under the Concurrent Retirement and Disability Pay (CRDP) program. The CRDP program had a ten-year phase-in schedule that began in 2004. Members whose disability meets certain combat-related criteria can elect to receive payments against the offset under the Combat Related Special Compensation (CRSC) program. Under CRSC, members are not required to have at least 20 years of service (per P.L. 110-181), and are not required to have at least a 50 percent VA disability rating. CRSC amounts are calculated based on retired pay lost due to offset and are paid from the Military Retirement Fund, but CRSC is not technically considered retired pay, although the NDAA 2017 enacted a provision to allow SBP premiums to be deducted from CRSC. CRSC payments are tax exempt. A member may not participate in both the CRDP and CRSC programs simultaneously, but may change from one to the other during an annual "open season."
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For members who elect lump sums under BRS and qualify for VA disability compensation: (1) if the member is not eligible for CRDP or CRSC, the VA will withhold disability payments until the amount withheld equals the lump sum amount, after which VA disability payments, as an offset to retired pay, may be paid; (2) if the member is eligible for CRDP, no withholding of VA disability payments is required, and the retiree may receive VA disability compensation and retired pay without offset; and (3) if eligible for CRSC, the procedures for withholding VA disability payments are more complicated and relate to the portion of the total VA entitlement considered combat-related. VA benefits also overlap SBP survivor benefits through the Dependency and Indemnity Compensation (DIC) program. DIC is payable to survivors of veterans who die from Service- connected causes. Although SBP annuities are generally reduced by the amount of any DIC benefit, all SBP premiums relating to the reduction in benefits are returned to the survivor. There is also a Special Survivor Indemnity Allowance (SSIA) that pays a monthly amount (which has graded up to $310 in FYs 2017 and 2018) to survivors with a DIC offset. Prior to NDAA 2018 the authority for the allowance ended in May 2018; the NDAA 2018 made it a permanent benefit with annual COLA increases. As a result of the so-called “Sharp Case” ruling, the SBP benefit of survivors with entitlement to both DIC and SBP who remarry after age 57 is not reduced by DIC benefits received. Interrelationship with Other Federal Service For military retirement purposes, credit is not given for other federal service, except where cross- service transferability is allowed. Military service is generally creditable toward the federal civilian retirement systems if military retired pay is waived. However, a deposit (equal to a percentage of post-1956 basic pay) must be made to the Civil Service Retirement and Disability Fund in order to receive credit. Military service is not generally creditable under both systems (but is for reservists and certain disability retirees). Military retirees may qualify separately for Civil Service retirement and receive concurrent pay from both systems. Relationship of Retired Pay to Military Compensation Basic pay is the only element of military compensation upon which non-disability retired pay is based and entitlement is determined. Basic pay is the principal element of military compensation that all members receive, but it is not representative, for comparative purposes, of salary levels in the public and private sectors. Reasonable comparisons can be made to regular military compensation (RMC). RMC is the sum of (1) basic pay, (2) the housing allowance, which varies by pay grade, location, and dependency status, (3) the subsistence allowance, and (4) the tax advantages accruing to the housing and subsistence allowances because they are not subject to federal income tax. Basic pay represents approximately 70 percent of RMC for all retirement eligible members. For the 20-year retiree, basic pay is approximately 68 percent of RMC. Consequently, a member retired with 20-years of service if entitled to 50 percent of basic pay, would only receive 34 percent of RMC. Further, such 20-year retirees (except for those who first entered service prior to September 8, 1980) receive a percentage (50 percent, or 40 percent for those under CSB/Redux or BRS) of their high 36-month average of basic pay, typically less than final basic pay. For a 30-year retiree, basic pay is approximately 74 percent of RMC and such
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members if entitled to 75 percent of basic pay, would only receive 55 percent of RMC. Again, note that most members currently retiring with 30 years will actually receive a percentage (75 percent, or 60 percent for those under BRS) of their high 36-month average, rather than of their final basic pay. Public Law 109-364 allows certain members, who retire on or after January 1, 2007 with sufficient years of service (greater than 37.5 years under BRS and 30 years under the other benefit formulas), to retire with entitlements exceeding 75 percent of their high 36-month average of basic pay. These relationships should be considered when military retired pay is compared to compensation under other retirement systems. Social Security Benefits Many military members and their families receive monthly benefits indexed to the CPI from the Social Security Administration. As full participants in the U.S. Social Security system, military personnel are in general entitled to the same benefits and are subject to the same eligibility criteria and rules as civilian employees. Details concerning the benefits are covered in other publications. Beginning in 1946, Congress enacted a series of amendments to the Social Security Act that extended some benefits to military personnel and their survivors. These “gratuitous” benefits were reimbursed out of the general fund of the U.S. Treasury. The Servicemen’s and Veterans’ Survivor Benefits Act brought members of the military into the contributory Social Security system effective January 1, 1957. For the Old Age, Survivors, and Disability Insurance (OASDI) program, military members must contribute the employee portion of the OASDI payroll tax, with the federal government contributing the matching employer contribution. Only the basic pay of a military member constitutes wages for Social Security purposes. One feature of OASDI unique to military personnel grants a noncontributory wage credit of (i) $300 for each quarter between 1956 and 1978 in which such personnel received military wages and (ii) up to $1,200 per year after 1977 ($100 of credit for each $300 of wages up to a maximum credit of $1,200). The purpose of this credit is to take into account elements of compensation such as quarters and subsistence not included in wages for Social Security benefit calculation purposes. Under the 1983 Social Security amendments, the cost of the additional benefits resulting from the noncontributory wage credits for past service was met by a lump sum payment from general revenues, while the cost for future service will be met by payment of combined employer-employee tax on such credits as the service occurs. Payments for these wage credits ended in 2002. Members of the uniformed services are also required to pay the Hospital Insurance (HI) payroll tax, with the federal government contributing the matching employer contribution. Medicare eligibility occurs at age 65, or earlier if the employee is disabled.
Statistical Report on the MRS - September 30, 2018
-14- Department of Defense Office of the Actuary
MILITARY RETIREMENT SYSTEM PROPERTIES
Career Status Bonus (CSB)/Redux
Blended Retirement System (BRS)
Applies to Members Who
August 1, 1986
• on or after August 1, 1986 and before January 1, 2003
who elect to accept the Career Status Bonus (CSB) with additional 5-year service
obligation
• on or after August 1, 1986 and before
January 1, 2003 who do not elect to accept the Career Status Bonus (CSB) at the 15-year
anniversary
• on or after January 1, 2006 and before January 1, 2018 who elect
to participate in BRS
2003 and before January 1, 2006
• on or after January 1, 2006 and before
January 1, 2018 who do not elect to participate
in BRS
Multiplier 2.5% per year of service
2.5% per year of service
2.5% per year of service less 1% for each year of service less than 30 (restored at age
62)
Cost-of-Living Adjustment Mechanism
Full CPI-W Full CPI-W Full CPI-W minus 1% (one- time catch-up at age 62) Full CPI-W
Additional Benefit(s) --- ---
year anniversary upon assumption of 5-year
obligation to remain on continuous active duty
• Choice of receiving a portion (either 25% or 50%) of the
retired pay entitlement from retirement age to normal Social Security retirement age (usually 67) as a discounted lump sum
instead of an annuity
account
continuation bonus if member agrees to serve additional time
Notes: - Due to breaks in service and technical differences in the definition of qualifying years of service under different benefit systems, in some cases above it is not possible to precisely define which benefit systems cover the appropriate members based solely on dates of entry. The above table does not cover every possibility. - For additional up-to-date information, refer to the DoD Office of Military Compensation website (http://militarypay.defense.gov/).
Statistical Report on the MRS - September 30, 2018
-15- Department of Defense Office of the Actuary
Number of Military Retirees Receiving Retired Pay by Year, 1960 - PRESENT
1. Figures are as of June 30 in each year up to and including 1975, except that some of the figures for Navy and Marine Corps Officers are as of January 1. From 1976 on, figures are as of September 30.
2. Emergency Officers Retired List (WWI), Reserve Officers Retired List (WWII) and P.L. 262, 77th Congress. Responsibility for payment of retirement benefits to the Reserve Officers Retired List was transferred to the Army and Air Force effective July 1, 1950. Omitted after 1965.
OFFICER ENLISTED _ Total Marine Air Veterans2 Total Marine Air Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force
1960 255,089 122,373 63,353 35,961 4,913 16,752 1,394 132,716 38,963 65,569 7,976 20,208 61 291,268 136,405 70,688 38,330 5,400 20,693 1,294 154,683 44,473 74,389 9,173 26,648 62 326,687 147,997 76,142 40,299 5,965 24,385 1,206 178,690 50,593 83,945 10,501 33,651 63 379,639 163,424 83,664 42,622 6,547 29,461 1,130 216,215 64,549 93,856 11,594 46,216 64 431,608 178,818 89,287 45,502 7,176 35,794 1,059 252,790 77,329 103,587 13,202 58,672 1965 480,563 193,561 94,224 48,154 7,812 42,377 994 287,002 88,877 112,429 14,612 71,084 66 524,699 205,496 99,096 50,106 8,126 48,168 319,203 101,978 117,112 15,343 84,770 67 584,388 219,166 104,271 52,345 8,672 53,878 365,222 116,254 130,272 17,880 100,816 68 644,855 232,892 109,080 54,906 9,205 59,701 411,963 128,807 143,237 21,065 118,854 69 706,754 245,801 114,039 57,043 9,855 64,864 460,953 149,522 151,397 25,152 134,882 1970 764,898 263,422 119,291 60,352 10,644 73,135 501,476 162,697 158,697 28,548 151,534 71 822,635 280,817 125,291 63,664 11,625 80,237 541,818 172,362 167,032 31,330 171,094 72 880,664 294,214 130,613 65,864 12,244 85,493 586,450 182,237 175,106 33,789 195,318 73 935,272 306,426 134,527 68,104 12,852 90,943 628,846 193,147 180,672 35,809 219,218 74 989,834 318,587 138,796 70,514 13,560 95,717 671,247 203,589 188,994 38,349 240,315 1975 1,043,923 330,024 142,636 72,972 14,116 100,300 713,899 211,395 199,409 39,694 263,401 76 1,096,184 344,940 149,337 75,729 14,808 105,066 751,244 220,428 210,070 41,643 279,103 77 1,155,353 362,708 157,012 78,638 15,985 111,073 792,645 233,427 219,200 42,863 297,155 78 1,192,055 375,839 161,393 81,449 16,989 116,008 816,216 239,039 226,264 43,837 307,076 79 1,228,494 389,808 166,590 83,947 17,874 121,397 838,686 246,193 230,831 44,544 317,118 1980 1,264,525 403,562 171,572 86,395 18,785 126,810 860,963 253,326 236,152 45,474 326,011 81 1,288,962 413,862 174,540 88,835 19,578 130,909 875,100 256,895 240,567 45,391 332,247 82 1,313,433 423,748 176,921 91,181 20,310 135,336 889,685 262,517 243,275 45,576 338,317 83 1,333,360 431,762 178,177 93,092 20,962 139,531 901,598 266,866 245,832 45,548 343,352 84 1,354,544 439,696 179,762 94,735 21,417 143,782 914,848 271,424 248,572 45,832 349,020 1985 1,373,767 445,325 180,536 96,285 21,730 146,774 928,442 276,424 251,299 46,174 354,545 86 1,390,481 449,313 181,370 97,720 22,092 148,131 941,168 280,999 254,160 46,788 359,221 87 1,405,919 453,096 182,154 98,679 22,344 149,919 952,823 285,268 256,999 47,244 363,312 88 1,427,100 458,189 183,335 99,760 22,710 152,384 968,911 290,811 260,590 47,925 369,585 89 1,450,929 465,009 185,614 101,053 23,298 155,044 985,920 296,346 264,803 48,849 375,922
Statistical Report on the MRS - September 30, 2018
-16- Department of Defense Office of the Actuary
Number of Military Retirees Receiving Retired Pay by Year, 1960 - PRESENT
1. Figures are as of June 30 in each year up to and including 1975, except that some of the figures for Navy and Marine Corps Officers are as of January 1. From 1976 on, figures are as of September 30.
2. Emergency Officers Retired List (WWI), Reserve Officers Retired List (WWII) and P.L. 262, 77th Congress. Responsibility for payment of retirement benefits to the Reserve Officers Retired List was transferred to the Army and Air Force effective July 1, 1950. Omitted after 1965.
OFFICER ENLISTED _ Total Marine Air Veterans2 Total Marine Air Year1 Total Officers Army Navy Corps Force Admin Enlisted Army Navy Corps Force
1990 1,472,129 471,305 187,603 102,444 23,875 157,383 1,000,824 301,707 268,177 49,701 381,239 91 1,496,046 477,145 189,001 103,944 24,385 159,815 1,018,901 308,133 271,144 50,591 389,033 92 1,527,837 484,905 191,934 105,377 25,077 162,517 1,042,932 318,678 275,008 51,875 397,371 93 1,555,605 491,271 193,834 106,932 25,632 164,882 1,064,334 327,309 280,843 53,000 403,182 94 1,581,975 496,257 195,527 108,328 25,870 166,532 1,085,718 337,474 287,010 54,277 406,957 1995 1,603,108 498,734 194,732 110,177 26,304 167,521 1,104,374 342,007 292,173 55,842 414,352 96 1,622,176 500,660 195,012 111,067 26,715 167,866 1,121,516 348,950 296,402 57,094 419,070 97 1,644,124 502,855 195,423 111,782 27,116 168,534 1,141,269 356,739 301,121 58,257 425,152 98 1,667,473 504,923 195,855 112,550 27,462 169,056 1,162,550 365,389 306,410 59,438 431,313 99 1,687,056 506,485 195,884 113,315 27,787 169,499 1,180,571 372,287 312,121 60,549 435,614 2000 1,701,218 507,080 195,816 113,748 28,115 169,401 1,194,138 377,392 316,589 61,404 438,753 01 1,713,409 506,919 195,257 144,170 28,410 169,082 1,206,490 381,202 320,319 62,336 442,633 02 1,713,343 504,870 194,370 114,226 28,601 167,673 1,208,473 383,189 321,734 62,720 440,830 03 1,722,266 504,714 194,001 114,391 28,665 167,655 1,217,554 385,658 324,543 63,022 444,351 04 1,791,554 508,947 196,708 114,968 29,167 168,104 1,282,607 413,740 339,536 66,326 463,005 2005 1,812,122 511,127 197,700 115,531 29,410 168,286 1,300,995 421,772 343,686 67,489 468,048 06 1,832,751 513,979 199,699 116,254 29,710 168,316 1,318,772 430,273 348,097 68,620 471,782 07 1,859,677 519,396 202,920 117,072 30,071 169,333 1,340,281 440,872 351,971 69,241 478,197 08 1,880,871 521,957 205,002 117,583 30,472 168,900 1,358,914 451,477 355,121 70,053 482,263 09 1,904,230 524,884 207,638 118,038 30,753 168,455 1,379,346 465,264 357,731 71,597 484,754 2010 1,917,242 525,494 208,943 118,250 30,868 167,433 1,391,748 474,168 359,123 72,150 486,307 11 1,932,928 526,552 210,069 118,220 31,031 167,232 1,406,376 483,690 359,801 72,695 490,190 12 1,944,049 527,943 211,226 118,841 31,237 166,639 1,416,106 492,366 359,648 73,142 490,950 13 1,957,453 529,194 212,698 118,940 31,762 165,794 1,428,259 503,986 359,490 74,438 490,345 14 1,970,816 532,471 214,643 119,141 32,209 166,478 1,438,345 512,538 358,359 75,772 491,676 2015 1,982,184 536,138 217,473 119,411 32,685 166,569 1,446,046 520,229 356,806 77,909 491,102 16 1,989,861 538,834 220,134 119,731 33,064 165,905 1,451,027 527,952 354,885 79,292 488,898 17 1,996,375 541,693 222,660 120,308 33,473 165,252 1,454,682 535,160 353,062 79,775 486,685 18 2,001,343 543,121 224,403 120,586 33,794 164,338 1,458,222 543,396 350,449 80,322 484,055
Statistical Report on the MRS - September 30, 2018
-17- Department of Defense Office of the Actuary
Annual DOD Obligations for Military Retired Pay, 1960 - PRESENT (Dollars in Thousands)
Survivor payments are included. Payments from Department of Veterans Affairs are not included.
Fiscal Year Marine Air of Retirement Total Army Navy Corps Force
1960 $692,922 $299,916 $264,013 $31,818 $97,175 1961 $787,806 $333,731 $295,300 $36,500 $122,275 1962 $895,854 $375,782 $322,458 $41,141 $156,473 1963 $1,014,775 $425,100 $350,508 $46,188 $192,979 1964 $1,211,215 $500,976 $398,444 $53,945 $257,850
1965 $1,385,577 $560,991 $437,600 $62,147 $324,839 1966 $1,592,352 $636,148 $483,792 $69,212 $403,200 1967 $1,831,160 $722,592 $537,251 $78,535 $492,782 1968 $2,093,477 $800,026 $602,932 $91,541 $590,978 1969 $2,442,942 $933,286 $679,092 $113,324 $717,240
1970 $2,853,234 $1,074,963 $769,146 $136,948 $872,177 1971 $3,388,999 $1,245,539 $891,800 $165,726 $1,085,934 1972 $3,889,115 $1,409,277 $995,823 $192,700 $1,291,315 1973 $4,392,196 $1,574,522 $1,092,348 $218,230 $1,507,096 1974 $5,136,897 $1,818,052 $1,254,221 $258,824 $1,805,800
1975 $6,238,511 $2,168,130 $1,516,963 $313,049 $2,240,369 1976 $7,300,051 $2,501,331 $1,777,600 $367,210 $2,653,910 1977 $8,218,698 $2,788,229 $1,999,560 $416,674 $3,014,235 1978 $9,173,164 $3,086,445 $2,238,600 $468,116 $3,380,003 1979 $10,282,047 $3,450,391 $2,504,924 $527,412 $3,799,320
1980 $11,919,617 $3,990,756 $2,894,100 $612,924 $4,421,837 1981 $13,724,427 $4,583,750 $3,335,100 $707,681 $5,097,896 1982 $14,940,475 $4,974,984 $3,627,900 $771,442 $5,566,149 1983 $15,931,850 $5,294,435 $3,870,100 $820,563 $5,946,752 1984 $16,493,988 $5,477,061 $3,995,100 $849,910 $6,171,917
1985 $17,241,241 $5,695,317 $4,172,699 $889,000 $6,484,225 1986 $17,622,953 $5,806,086 $4,272,803 $908,571 $6,635,493 1987 $18,100,425 $5,952,632 $4,396,479 $934,132 $6,817,182 1988 $19,085,705 $6,261,152 $4,639,317 $982,818 $7,202,418 1989 $20,259,560 $6,633,319 $4,932,782 $1,047,391 $7,646,068
1990 $21,645,293 $7,076,769 $5,275,996 $1,125,336 $8,167,192 1991 $23,221,989 $7,566,948 $5,661,326 $1,234,924 $8,758,791 1992 $24,573,765 $8,007,994 $5,982,002 $1,294,862 $9,288,907 1993 $25,812,350 $8,468,741 $6,260,869 $1,366,595 $9,716,145 1994 $26,799,869 $8,784,775 $6,533,109 $1,427,402 $10,054,583
1995 $27,896,463 $9,125,187 $6,833,254 $1,501,524 $10,436,498 1996 $28,974,224 $9,467,427 $7,126,427 $1,569,271 $10,811,099 1997 $30,240,029 $9,877,388 $7,438,401 $1,651,076 $11,273,164 1998 $31,206,731 $10,182,229 $7,689,570 $1,718,215 $11,616,716 1999 $31,912,636 $10,391,440 $7,893,634 $1,771,801 $11,855,760
2000 $32,857,908 $10,698,156 $8,153,943 $1,839,517 $12,166,292 2001 $34,154,145 $11,098,170 $8,497,249 $1,928,073 $12,630,653 2002 $35,137,252 $11,394,374 $8,778,453 $1,999,447 $12,964,978 2003 $35,443,953 $11,440,283 $8,887,387 $2,023,540 $13,092,743 2004 $36,895,426 $11,962,861 $9,252,999 $2,119,208 $13,560,359
2005 $38,790,217 $12,697,671 $9,673,766 $2,239,588 $14,179,192 2006 $41,130,056 $13,523,091 $10,240,651 $2,384,599 $14,981,715 2007 $43,573,120 $14,409,757 $10,817,974 $2,529,997 $15,815,391 2008 $45,656,789 $15,193,816 $11,290,806 $2,657,903 $16,514,264 2009 $49,163,371 $16,491,552 $12,118,182 $2,868,226 $17,685,410
2010 $50,116,869 $16,914,894 $12,340,677 $2,931,854 $17,929,444 2011 $50,647,676 $17,175,803 $12,435,205 $2,967,838 $18,068,831 2012 $52,610,621 $17,933,489 $12,871,136 $3,086,070 $18,719,926 2013 $54,000,852 $18,546,725 $13,187,608 $3,185,349 $19,081,170 2014 $55,134,634 $19,069,310 $13,403,185 $3,285,506 $19,376,633
2015 $56,491,684 $19,668,854 $13,633,248 $3,400,621 $19,788,960 2016 $57,011,066 $20,053,937 $13,694,560 $3,468,441 $19,794,128 2017 $57,452,261 $20,406,718 $13,750,854 $3,526,538 $19,768,151 2018 $58,686,250 $21,043,828 $13,987,020 $3,627,220 $20,028,182
Statistical Report on the MRS - September 30, 2018
-18- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2018 SEPT - 2018 EXPENDED IN SEPT - 2018 To SEPT - 2018
SEPT - 2018 SEPT - 2018 DOLLARS DOLLARS SEPT - 2018 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 767,799 $1,645,728,614 $2,143 $19,533,439,708 $1,643,024,132 $2,143 $19,473,252,108 OFFICERS 224,403 $763,023,807 $3,400 $9,065,960,752 $761,114,037 $3,398 $9,040,900,048 ENLISTED 543,396 $882,704,807 $1,624 $10,467,478,956 $881,910,095 $1,625 $10,432,352,059
NON-DISABLED (INCLUDING RESERVE) 691,926 $1,562,894,718 $2,259 $18,572,061,750 $1,559,338,610 $2,257 $18,521,686,070 REGULAR OFFICERS 106,143 $478,878,754 $4,512 $5,688,584,617 $477,666,907 $4,511 $5,671,919,876 NON-REGULAR OFFICERS 105,977 $256,612,664 $2,421 $3,061,718,518 $256,137,414 $2,418 $3,056,129,025 TOTAL OFFICERS 212,120 $735,491,419 $3,467 $8,750,303,135 $733,804,321 $3,464 $8,728,048,900 REGULAR ENLISTED 301,491 $619,867,173 $2,056 $7,382,142,706 $618,761,919 $2,054 $7,365,594,877 NON-REGULAR ENLISTED 178,315 $207,536,126 $1,164 $2,439,615,909 $206,772,369 $1,162 $2,428,042,292 TOTAL ENLISTED 479,806 $827,403,300 $1,724 $9,821,758,615 $825,534,289 $1,723 $9,793,637,170
NON-DISABLED (EXCLUDING RESERVE) 467,597 $1,283,431,327 $2,745 $15,257,787,405 $1,280,360,659 $2,742 $15,217,875,011 OFFICERS 135,162 $585,800,776 $4,334 $6,969,159,377 $584,336,620 $4,332 $6,951,419,961 ENLISTED 332,435 $697,630,551 $2,099 $8,288,628,028 $696,024,038 $2,096 $8,266,455,050
RESERVE RETIRED 224,329 $279,463,392 $1,246 $3,314,274,345 $278,977,952 $1,245 $3,303,811,060 NON-REGULAR OFFICERS 76,958 $149,690,643 $1,945 $1,781,143,758 $149,467,701 $1,943 $1,776,628,939 NON-REGULAR ENLISTED 147,371 $129,772,749 $881 $1,533,130,587 $129,510,250 $880 $1,527,182,120
TEMPORARY DISABLED 4,145 $5,593,547 $1,349 $62,943,556 $5,625,420 $1,367 $62,065,569 REGULAR OFFICERS 708 $1,544,384 $2,181 $16,915,427 $1,498,643 $2,166 $16,644,571 NON-REGULAR OFFICERS 118 $288,905 $2,448 $3,680,287 $261,450 $2,334 $3,756,594 REGULAR ENLISTED 2,859 $3,196,098 $1,118 $36,067,488 $3,289,973 $1,147 $35,495,644 NON-REGULAR ENLISTED 460 $564,160 $1,226 $6,280,354 $575,353 $1,296 $6,168,759
PERMANENT DISABLED 71,728 $77,240,349 $1,077 $898,434,402 $78,060,102 $1,092 $889,500,469 REGULAR OFFICERS 6,067 $14,850,540 $2,448 $168,608,827 $14,761,768 $2,452 $166,701,233 NON-REGULAR OFFICERS 5,390 $10,848,559 $2,013 $126,453,076 $10,787,855 $2,013 $125,748,750 REGULAR ENLISTED 44,149 $38,867,799 $880 $456,041,473 $39,567,766 $897 $451,471,760 NON-REGULAR ENLISTED 16,122 $12,673,451 $786 $147,331,026 $12,942,713 $808 $145,578,726
TEMPORARY&PERMANENT DISABLED 75,873 $82,833,896 $1,092 $961,377,958 $83,685,521 $1,107 $951,566,038 OFFICERS 12,283 $27,532,388 $2,242 $315,657,617 $27,309,715 $2,242 $312,851,148 ENLISTED 63,590 $55,301,508 $870 $645,720,341 $56,375,806 $889 $638,714,890
SURVIVORS 133,282 $125,413,324 $941 $1,510,388,419 $125,669,894 $942 $1,509,906,909 SURVIVOR BENEFIT PLAN (SBP) 100,496 $107,103,915 $1,066 $1,291,891,785 $107,350,120 $1,067 $1,291,740,137 RESERVE SBP (RC-SBP) 6,397 $3,586,826 $561 $43,075,827 $3,592,639 $561 $43,030,771 DEATH ON ACTIVE DUTY 5,859 $4,693,519 $801 $55,687,239 $4,684,654 $802 $55,504,497 ACMSS 192 $49,109 $256 $582,659 $49,016 $255 $580,747 TOTAL SBP 112,944 $115,433,368 $1,022 $1,391,237,510 $115,676,429 $1,023 $1,390,856,152 RSFPP (OLD PLAN) 898 $211,261 $235 $2,679,022 $210,530 $234 $2,706,943 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 31,551 $9,755,100 $309 $116,299,972 $9,744,101 $309 $116,170,365 SBP GUARANTEED MIN. INCOME 20 $13,594 $680 $171,915 $13,594 $680 $173,449
GRAND TOTAL 901,081 $1,771,141,938 $1,966 $21,043,828,127 $1,768,694,026 $1,965 $20,983,159,017
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 535 survivors receiving RSFPP and SBP. They are counted in each benefit plan, but only once in the total survivors and in the grand total. SSIA survivors are split between 11,545 survivors who are also receiving SBP and 20,006 whose SBP is fully offset by DIC.
ARMY Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2018
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2018
-19- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2018 SEPT - 2018 EXPENDED IN SEPT - 2018 To SEPT - 2018
SEPT - 2018 SEPT - 2018 DOLLARS DOLLARS SEPT - 2018 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 471,035 $1,098,821,518 $2,333 $13,119,461,534 $1,097,108,753 $2,330 $13,096,435,462 OFFICERS 120,586 $465,482,541 $3,860 $5,540,599,116 $464,205,627 $3,856 $5,528,128,099 ENLISTED 350,449 $633,338,977 $1,807 $7,578,862,418 $632,903,127 $1,806 $7,568,307,362
NON-DISABLED (INCLUDING RESERVE) 454,202 $1,076,415,292 $2,370 $12,847,804,078 $1,074,483,304 $2,367 $12,824,574,503 REGULAR OFFICERS 78,725 $364,720,203 $4,633 $4,341,324,643 $363,606,448 $4,629 $4,331,780,089 NON-REGULAR OFFICERS 39,010 $93,315,652 $2,392 $1,109,201,438 $93,143,152 $2,389 $1,106,190,458 TOTAL OFFICERS 117,735 $458,035,855 $3,890 $5,450,526,081 $456,749,600 $3,886 $5,437,970,547 REGULAR ENLISTED 285,132 $556,945,245 $1,953 $6,665,849,713 $556,379,573 $1,952 $6,656,905,378 NON-REGULAR ENLISTED 51,335 $61,434,192 $1,197 $731,428,284 $61,354,130 $1,196 $729,698,578 TOTAL ENLISTED 336,467 $618,379,437 $1,838 $7,397,277,997 $617,733,704 $1,837 $7,386,603,956
NON-DISABLED (EXCLUDING RESERVE) 385,141 $973,322,809 $2,527 $11,623,528,923 $971,519,238 $2,524 $11,603,880,078 OFFICERS 83,539 $385,319,681 $4,612 $4,587,185,627 $384,134,542 $4,609 $4,577,180,861 ENLISTED 301,602 $588,003,128 $1,950 $7,036,343,296 $587,384,696 $1,948 $7,026,699,217
RESERVE RETIRED 69,061 $103,092,484 $1,493 $1,224,275,155 $102,964,066 $1,491 $1,220,694,425 NON-REGULAR OFFICERS 34,196 $72,716,174 $2,126 $863,340,454 $72,615,058 $2,124 $860,789,686 NON-REGULAR ENLISTED 34,865 $30,376,310 $871 $360,934,701 $30,349,008 $871 $359,904,739
TEMPORARY DISABLED 1,196 $981,388 $821 $11,187,325 $1,089,359 $864 $11,129,880 REGULAR OFFICERS 153 $285,186 $1,864 $3,031,747 $277,283 $1,874 $3,004,520 NON-REGULAR OFFICERS 10 $26,833 $2,683 $312,194 $26,833 $2,683 $321,162 REGULAR ENLISTED 984 $635,473 $646 $7,419,990 $749,382 $712 $7,379,890 NON-REGULAR ENLISTED 49 $33,895 $692 $423,394 $35,860 $703 $424,308
PERMANENT DISABLED 15,637 $21,424,838 $1,370 $260,470,132 $21,536,091 $1,372 $260,731,078 REGULAR OFFICERS 2,060 $6,013,143 $2,919 $72,909,805 $6,014,683 $2,918 $72,971,255 NON-REGULAR OFFICERS 628 $1,121,523 $1,786 $13,819,289 $1,137,226 $1,799 $13,860,615 REGULAR ENLISTED 12,163 $13,594,596 $1,118 $165,349,498 $13,684,392 $1,119 $165,517,017 NON-REGULAR ENLISTED 786 $695,576 $885 $8,391,539 $699,789 $893 $8,382,191
TEMPORARY&PERMANENT DISABLED 16,833 $22,406,226 $1,331 $271,657,456 $22,625,449 $1,334 $271,860,958 OFFICERS 2,851 $7,446,686 $2,612 $90,073,035 $7,456,026 $2,615 $90,157,552 ENLISTED 13,982 $14,959,540 $1,070 $181,584,421 $15,169,423 $1,075 $181,703,406
SURVIVORS 68,157 $71,781,094 $1,053 $867,558,098 $71,993,971 $1,053 $867,805,396 SURVIVOR BENEFIT PLAN (SBP) 57,882 $65,877,250 $1,138 $797,646,588 $66,085,479 $1,138 $798,063,277 RESERVE SBP (RC-SBP) 1,152 $847,795 $736 $10,184,474 $848,121 $736 $10,172,739 DEATH ON ACTIVE DUTY 1,896 $1,711,792 $903 $19,800,236 $1,711,268 $906 $19,674,696 ACMSS 98 $25,068 $256 $289,965 $25,061 $255 $288,127 TOTAL SBP 61,028 $68,461,906 $1,122 $827,921,263 $68,669,929 $1,122 $828,198,839 RSFPP (OLD PLAN) 1,175 $236,301 $201 $2,981,443 $238,554 $202 $3,009,413 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 9,909 $3,064,455 $309 $36,405,281 $3,061,468 $309 $36,345,023 SBP GUARANTEED MIN. INCOME 27 $18,911 $700 $246,998 $18,982 $701 $249,487
GRAND TOTAL 539,192 $1,170,602,612 $2,171 $13,987,019,631 $1,169,102,724 $2,168 $13,964,240,858
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 653 survivors receiving RSFPP and SBP. They are counted in each benefit plan, but only once in the total survivors and in the grand total. SSIA survivors are split between 3,295 survivors who are also receiving SBP and 6,614 whose SBP is fully offset by DIC.
NAVY Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2018
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2018
-20- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2018 SEPT - 2018 EXPENDED IN SEPT - 2018 To SEPT - 2018
SEPT - 2018 SEPT - 2018 DOLLARS DOLLARS SEPT - 2018 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 114,116 $290,466,793 $2,545 $3,451,861,435 $289,747,197 $2,543 $3,442,669,956 OFFICERS 33,794 $130,804,889 $3,871 $1,552,928,619 $130,283,666 $3,867 $1,548,713,614 ENLISTED 80,322 $159,661,904 $1,988 $1,898,932,817 $159,463,532 $1,987 $1,893,956,342
NON-DISABLED (INCLUDING RESERVE) 102,246 $279,820,673 $2,737 $3,324,212,496 $278,964,639 $2,734 $3,315,343,415 REGULAR OFFICERS 26,083 $111,134,557 $4,261 $1,320,234,271 $110,651,544 $4,257 $1,316,832,554 NON-REGULAR OFFICERS 6,297 $16,281,454 $2,586 $191,672,321 $16,231,135 $2,584 $190,823,895 TOTAL OFFICERS 32,380 $127,416,011 $3,935 $1,511,906,592 $126,882,680 $3,932 $1,507,656,449 REGULAR ENLISTED 65,147 $145,448,007 $2,233 $1,730,610,613 $145,156,335 $2,231 $1,726,407,026 NON-REGULAR ENLISTED 4,719 $6,956,656 $1,474 $81,695,291 $6,925,624 $1,472 $81,279,940 TOTAL ENLISTED 69,866 $152,404,663 $2,181 $1,812,305,904 $152,081,960 $2,180 $1,807,686,966
NON-DISABLED (EXCLUDING RESERVE) 93,632 $264,155,551 $2,821 $3,140,475,413 $263,348,772 $2,818 $3,132,566,345 OFFICERS 27,091 $115,660,045 $4,269 $1,374,070,117 $115,161,223 $4,266 $1,370,551,235 ENLISTED 66,541 $148,495,507 $2,232 $1,766,405,296 $148,187,549 $2,230 $1,762,015,110
RESERVE RETIRED 8,614 $15,665,122 $1,819 $183,737,083 $15,615,867 $1,817 $182,777,070 NON-REGULAR OFFICERS 5,289 $11,755,966 $2,223 $137,836,475 $11,721,457 $2,221 $137,105,214 NON-REGULAR ENLISTED 3,325 $3,909,156 $1,176 $45,900,608 $3,894,410 $1,173 $45,671,856
TEMPORARY DISABLED 725 $675,150 $931 $7,978,915 $720,222 $944 $8,027,360 REGULAR OFFICERS 47 $83,029 $1,767 $1,050,405 $87,907 $1,831 $1,072,474 NON-REGULAR OFFICERS 7 $23,676 $3,382 $264,981 $18,990 $2,713 $263,442 REGULAR ENLISTED 641 $541,537 $845 $6,439,870 $583,636 $865 $6,478,194 NON-REGULAR ENLISTED 30 $26,909 $897 $223,658 $29,689 $900 $213,249
PERMANENT DISABLED 11,145 $9,970,970 $895 $119,670,025 $10,062,336 $903 $119,299,181 REGULAR OFFICERS 1,069 $2,774,806 $2,596 $33,613,497 $2,790,587 $2,608 $33,622,538 NON-REGULAR OFFICERS 291 $507,368 $1,744 $6,093,143 $503,502 $1,730 $6,098,710 REGULAR ENLISTED 9,319 $6,431,412 $690 $76,876,821 $6,504,986 $698 $76,513,779 NON-REGULAR ENLISTED 466 $257,384 $552 $3,086,564 $263,261 $565 $3,064,154
TEMPORARY&PERMANENT DISABLED 11,870 $10,646,120 $897 $127,648,939 $10,782,558 $906 $127,326,540 OFFICERS 1,414 $3,388,878 $2,397 $41,022,027 $3,400,986 $2,402 $41,057,165 ENLISTED 10,456 $7,257,241 $694 $86,626,912 $7,381,572 $704 $86,269,375
SURVIVORS 12,813 $14,546,775 $1,135 $175,358,877 $14,543,649 $1,135 $175,366,271 SURVIVOR BENEFIT PLAN (SBP) 9,585 $12,521,282 $1,306 $151,481,861 $12,514,057 $1,305 $151,580,109 RESERVE SBP (RC-SBP) 182 $161,063 $885 $1,923,406 $162,742 $889 $1,921,161 DEATH ON ACTIVE DUTY 952 $780,783 $820 $9,173,917 $780,430 $820 $9,123,068 ACMSS 13 $3,325 $256 $39,072 $3,324 $253 $38,856 TOTAL SBP 10,732 $13,466,453 $1,255 $162,618,255 $13,460,553 $1,253 $162,663,194 RSFPP (OLD PLAN) 208 $45,636 $219 $577,486 $46,162 $219 $581,307 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 3,343 $1,033,951 $309 $12,154,339 $1,032,789 $309 $12,112,989 SBP GUARANTEED MIN. INCOME 1 $735 $735 $8,796 $735 $735 $8,782
GRAND TOTAL 126,929 $305,013,568 $2,403 $3,627,220,312 $304,290,846 $2,400 $3,618,036,227
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 108 survivors receiving RSFPP and SBP. They are counted in each benefit plan, but only once in the total survivors and in the grand total. SSIA survivors are split between 1,357 survivors who are also receiving SBP and 1,986 whose SBP is fully offset by DIC.
MARINE CORPS Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2018
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2018
-21- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2018 SEPT - 2018 EXPENDED IN SEPT - 2018 To SEPT - 2018
SEPT - 2018 SEPT - 2018 DOLLARS DOLLARS SEPT - 2018 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 648,393 $1,558,141,541 $2,403 $18,644,812,608 $1,557,061,854 $2,401 $18,618,561,850 OFFICERS 164,338 $656,091,646 $3,992 $7,847,025,755 $655,230,239 $3,989 $7,835,986,098 ENLISTED 484,055 $902,049,895 $1,864 $10,797,786,853 $901,831,616 $1,862 $10,782,575,752
NON-DISABLED (INCLUDING RESERVE) 629,718 $1,531,325,273 $2,432 $18,325,512,063 $1,530,079,279 $2,430 $18,300,031,837 REGULAR OFFICERS 109,778 $501,400,421 $4,567 $5,989,411,993 $500,443,789 $4,565 $5,980,042,034 NON-REGULAR OFFICERS 50,540 $144,220,215 $2,854 $1,731,791,264 $144,309,751 $2,852 $1,730,180,879 TOTAL OFFICERS 160,318 $645,620,636 $4,027 $7,721,203,257 $644,753,540 $4,024 $7,710,222,914 REGULAR ENLISTED 378,976 $766,470,668 $2,022 $9,194,542,166 $766,329,259 $2,021 $9,185,756,593 NON-REGULAR ENLISTED 90,424 $119,233,969 $1,319 $1,409,766,640 $118,996,480 $1,317 $1,404,052,330 TOTAL ENLISTED 469,400 $885,704,637 $1,887 $10,604,308,805 $885,325,739 $1,886 $10,589,808,923
NON-DISABLED (EXCLUDING RESERVE) 519,322 $1,368,706,875 $2,636 $16,390,910,932 $1,367,585,261 $2,633 $16,371,315,536 OFFICERS 126,021 $566,200,509 $4,493 $6,774,021,189 $565,346,034 $4,490 $6,765,414,663 ENLISTED 393,301 $802,506,366 $2,040 $9,616,889,743 $802,239,227 $2,039 $9,605,900,873
RESERVE RETIRED 110,396 $162,618,398 $1,473 $1,934,601,131 $162,494,018 $1,472 $1,928,716,301 NON-REGULAR OFFICERS 34,297 $79,420,127 $2,316 $947,182,068 $79,407,506 $2,314 $944,808,251 NON-REGULAR ENLISTED 76,099 $83,198,271 $1,093 $987,419,062 $83,086,512 $1,092 $983,908,050
TEMPORARY DISABLED 893 $995,650 $1,115 $10,121,772 $1,025,759 $1,126 $9,804,678 REGULAR OFFICERS 127 $280,251 $2,207 $2,758,594 $267,680 $2,212 $2,662,239 NON-REGULAR OFFICERS 16 $40,269 $2,517 $371,844 $36,838 $2,302 $355,001 REGULAR ENLISTED 643 $571,150 $888 $5,752,906 $621,704 $929 $5,548,932 NON-REGULAR ENLISTED 107 $103,980 $972 $1,238,428 $99,537 $948 $1,238,506
PERMANENT DISABLED 17,782 $25,820,618 $1,452 $309,178,773 $25,956,816 $1,454 $308,725,336 REGULAR OFFICERS 2,590 $7,305,670 $2,821 $87,456,548 $7,313,418 $2,828 $87,343,438 NON-REGULAR OFFICERS 1,287 $2,844,819 $2,210 $35,235,512 $2,858,763 $2,213 $35,402,507 REGULAR ENLISTED 12,379 $13,818,398 $1,116 $164,713,556 $13,927,170 $1,120 $164,331,987 NON-REGULAR ENLISTED 1,526 $1,851,730 $1,213 $21,773,157 $1,857,466 $1,215 $21,647,403
TEMPORARY&PERMANENT DISABLED 18,675 $26,816,268 $1,436 $319,300,545 $26,982,575 $1,438 $318,530,014 OFFICERS 4,020 $10,471,010 $2,605 $125,822,498 $10,476,699 $2,609 $125,763,185 ENLISTED 14,655 $16,345,258 $1,115 $193,478,047 $16,505,877 $1,120 $192,766,829
SURVIVORS 102,836 $114,582,960 $1,114 $1,383,368,931 $114,882,488 $1,115 $1,383,243,675 SURVIVOR BENEFIT PLAN (SBP) 84,334 $103,947,792 $1,233 $1,255,932,171 $104,242,461 $1,233 $1,255,875,581 RESERVE SBP (RC-SBP) 2,535 $1,838,312 $725 $22,146,337 $1,839,826 $725 $22,129,692 DEATH ON ACTIVE DUTY 1,915 $1,830,157 $956 $21,562,225 $1,829,393 $960 $21,483,985 ACMSS 108 $27,588 $255 $325,030 $27,576 $255 $323,851 TOTAL SBP 88,892 $107,643,849 $1,211 $1,299,965,764 $107,939,256 $1,212 $1,299,813,109 RSFPP (OLD PLAN) 2,363 $540,219 $229 $6,843,458 $544,755 $231 $6,904,543 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 20,657 $6,397,299 $310 $76,533,558 $6,388,763 $310 $76,499,194 SBP GUARANTEED MIN. INCOME 3 $2,066 $689 $26,152 $2,066 $689 $26,829
GRAND TOTAL 751,229 $1,672,724,501 $2,227 $20,028,181,539 $1,671,944,342 $2,225 $20,001,805,525
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 1,202 survivors receiving RSFPP and SBP. They are counted in each benefit plan, but only once in the total survivors and in the grand total. SSIA survivors are split between 7,763 survivors who are also receiving SBP and 12,894 whose SBP is fully offset by DIC.
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
AIR FORCE Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2018
Statistical Report on the MRS - September 30, 2018
-22- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2018 SEPT - 2018 EXPENDED IN SEPT - 2018 To SEPT - 2018
SEPT - 2018 SEPT - 2018 DOLLARS DOLLARS SEPT - 2018 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 2,001,343 $4,593,158,467 $2,295 $54,749,575,285 $4,586,941,936 $2,294 $54,630,919,375 OFFICERS 543,121 $2,015,402,883 $3,711 $24,006,514,241 $2,010,833,568 $3,708 $23,953,727,860 ENLISTED 1,458,222 $2,577,755,584 $1,768 $30,743,061,044 $2,576,108,369 $1,767 $30,677,191,515
NON-DISABLED (INCLUDING RESERVE) 1,878,092 $4,450,455,957 $2,370 $53,069,590,387 $4,442,865,832 $2,367 $52,961,635,825 REGULAR OFFICERS 320,729 $1,456,133,935 $4,540 $17,339,555,525 $1,452,368,689 $4,538 $17,300,574,553 NON-REGULAR OFFICERS 201,824 $510,429,985 $2,529 $6,094,383,540 $509,821,452 $2,526 $6,083,324,257 TOTAL OFFICERS 522,553 $1,966,563,920 $3,763 $23,433,939,065 $1,962,190,141 $3,760 $23,383,898,810 REGULAR ENLISTED 1,030,746 $2,088,731,093 $2,026 $24,973,145,199 $2,086,627,087 $2,025 $24,934,663,874 NON-REGULAR ENLISTED 324,793 $395,160,943 $1,217 $4,662,506,123 $394,048,604 $1,215 $4,643,073,141 TOTAL ENLISTED 1,355,539 $2,483,892,036 $1,832 $29,635,651,321 $2,480,675,691 $1,831 $29,577,737,015
NON-DISABLED (EXCLUDING RESERVE) 1,465,692 $3,889,616,562 $2,654 $46,412,702,673 $3,882,813,930 $2,651 $46,325,636,969 OFFICERS 371,813 $1,652,981,010 $4,446 $19,704,436,310 $1,648,978,419 $4,443 $19,664,566,720 ENLISTED 1,093,879 $2,236,635,551 $2,045 $26,708,266,363 $2,233,835,511 $2,043 $26,661,070,249
RESERVE RETIRED 412,400 $560,839,395 $1,360 $6,656,887,714 $560,051,902 $1,359 $6,635,998,856 NON-REGULAR OFFICERS 150,740 $313,582,910 $2,080 $3,729,502,755 $313,211,722 $2,078 $3,719,332,091 NON-REGULAR ENLISTED 261,660 $247,256,485 $945 $2,927,384,958 $246,840,180 $944 $2,916,666,766
TEMPORARY DISABLED 6,959 $8,245,736 $1,185 $92,231,567 $8,460,759 $1,200 $91,027,487 REGULAR OFFICERS 1,035 $2,192,850 $2,119 $23,756,173 $2,131,513 $2,113 $23,383,804 NON-REGULAR OFFICERS 151 $379,683 $2,514 $4,629,306 $344,111 $2,373 $4,696,199 REGULAR ENLISTED 5,127 $4,944,258 $964 $55,680,254 $5,244,695 $996 $54,902,661 NON-REGULAR ENLISTED 646 $728,944 $1,128 $8,165,835 $740,440 $1,170 $8,044,823
PERMANENT DISABLED 116,292 $134,456,774 $1,156 $1,587,753,331 $135,615,346 $1,167 $1,578,256,064 REGULAR OFFICERS 11,786 $30,944,160 $2,626 $362,588,678 $30,880,456 $2,631 $360,638,464 NON-REGULAR OFFICERS 7,596 $15,322,269 $2,017 $181,601,020 $15,287,346 $2,019 $181,110,582 REGULAR ENLISTED 78,010 $72,712,206 $932 $862,981,348 $73,684,314 $943 $857,834,543 NON-REGULAR ENLISTED 18,900 $15,478,139 $819 $180,582,286 $15,763,229 $839 $178,672,474
TEMPORARY&PERMANENT DISABLED 123,251 $142,702,510 $1,158 $1,679,984,898 $144,076,104 $1,169 $1,669,283,550 OFFICERS 20,568 $48,838,963 $2,375 $572,575,176 $48,643,426 $2,377 $569,829,050 ENLISTED 102,683 $93,863,547 $914 $1,107,409,722 $95,432,678 $928 $1,099,454,500
SURVIVORS 317,088 $326,324,153 $1,029 $3,936,674,325 $327,090,002 $1,030 $3,936,322,251 SURVIVOR BENEFIT PLAN (SBP) 252,297 $289,450,238 $1,147 $3,496,952,405 $290,192,117 $1,148 $3,497,259,105 RESERVE SBP (RC-SBP) 10,266 $6,433,996 $627 $77,330,044 $6,443,328 $627 $77,254,363 DEATH ON ACTIVE DUTY 10,622 $9,016,251 $849 $106,222,254 $9,005,753 $851 $105,784,835 ACMSS 411 $105,090 $256 $1,238,089 $104,968 $255 $1,232,991 TOTAL SBP 273,596 $305,005,576 $1,115 $3,681,742,793 $305,746,166 $1,116 $3,681,531,294 RSFPP (OLD PLAN) 4,644 $1,033,417 $223 $13,081,409 $1,040,002 $224 $13,202,206 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 65,460 $20,250,805 $309 $241,393,149 $20,227,122 $309 $241,127,570 SBP GUARANTEED MIN. INCOME 51 $35,307 $692 $453,861 $35,378 $693 $458,547
GRAND TOTAL 2,318,431 $4,919,482,620 $2,122 $58,686,249,609 $4,914,031,938 $2,120 $58,567,241,626
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 2,498 survivors receiving RSFPP and SBP. They are counted in each benefit plan, but only once in the total survivors and in the grand total. SSIA survivors are split between 23,960 survivors who are also receiving SBP and 41,500 whose SBP is fully offset by DIC.
DOD Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2018
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2018
-23- Department of Defense Office of the Actuary
Number of Military Retirees by State as of September 30, 2018 (Payment in Thousands)
--------- DOD --------- ------ ARMY ------ ------ NAVY ------ ----- MARINES ----- ----- AIR FORCE -----
Mailing Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Address Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment
ALABAMA 61,866 57,850 130,667 36,917 34,271 74,961 7,238 6,860 14,774 2,127 1,819 4,558 15,584 14,900 36,374 ALASKA 10,977 10,017 23,074 4,247 3,691 8,342 689 638 1,411 201 160 386 5,840 5,528 12,935 AMERICAN SAMOA 338 305 487 250 221 336 51 49 84 19 17 34 18 18 33 ARIZONA 57,457 53,494 123,200 18,203 16,194 35,405 9,371 8,856 19,459 4,133 3,672 9,050 25,750 24,772 59,285 ARKANSAS 25,352 23,345 46,696 10,640 9,564 17,067 3,804 3,572 7,168 923 761 1,698 9,985 9,448 20,763 CALIFORNIA 154,736 141,711 328,349 29,873 24,706 48,813 66,985 63,604 150,461 17,848 15,772 40,260 40,030 37,629 88,815 COLORADO 53,723 49,677 130,839 21,049 18,661 44,389 6,347 5,975 14,404 1,854 1,557 4,035 24,473 23,484 68,010 CONNECTICUT 10,218 9,316 19,076 3,441 3,019 4,981 4,365 4,155 9,685 483 338 698 1,929 1,804 3,712 DELAWARE 9,148 8,664 17,781 2,636 2,444 4,588 1,168 1,103 2,315 318 269 625 5,026 4,848 10,253 DIST OF COLUMBIA 2,405 2,165 6,238 1,048 909 2,514 588 558 1,735 152 128 397 617 570 1,592 FLORIDA 202,840 189,804 463,534 59,175 52,806 122,665 63,285 60,868 147,633 10,317 9,034 24,134 70,063 67,096 169,102 GEORGIA 99,645 91,262 204,596 54,899 49,091 110,201 14,290 13,549 28,930 4,692 4,126 9,805 25,764 24,496 55,661 GUAM, MI 2,123 1,987 4,098 831 745 1,437 669 648 1,428 88 79 204 535 515 1,029 HAWAII 18,030 16,850 42,361 7,040 6,377 15,490 4,965 4,751 12,553 1,117 1,014 3,074 4,908 4,708 11,244 IDAHO 14,671 13,677 29,424 4,569 4,094 7,901 2,950 2,809 6,380 716 607 1,508 6,436 6,167 13,635 ILLINOIS 36,817 33,281 71,247 12,512 10,636 19,425 8,167 7,604 15,157 2,111 1,633 3,392 14,027 13,408 33,273 INDIANA 26,488 23,790 43,560 13,169 11,510 19,620 4,734 4,401 8,441 1,651 1,299 2,765 6,934 6,580 12,734 IOWA 13,396 12,308 22,463 6,306 5,641 9,596 2,734 2,604 4,772 684 551 1,157 3,672 3,512 6,938 KANSAS 22,485 20,866 46,827 12,594 11,470 26,575 2,579 2,433 4,840 841 724 1,837 6,471 6,239 13,574 KENTUCKY 29,017 26,537 55,172 19,052 17,310 35,345 3,673 3,435 6,981 1,274 1,036 2,391 5,018 4,756 10,455 LOUISIANA 26,701 24,207 51,115 11,491 9,962 19,342 4,404 4,122 8,615 1,573 1,344 3,444 9,233 8,779 19,714 MAINE 11,912 11,000 22,255 3,981 3,528 5,989 3,914 3,742 8,559 488 385 886 3,529 3,345 6,821 MARYLAND 55,680 51,724 132,773 21,392 19,499 48,523 15,713 14,961 41,614 2,954 2,560 6,696 15,621 14,704 35,940 MASSACHUSETTS 18,424 16,561 32,154 7,619 6,727 11,795 3,974 3,678 7,342 1,198 887 1,816 5,633 5,269 11,200 MICHIGAN 30,940 27,292 50,294 13,625 11,491 19,319 6,916 6,434 12,020 2,063 1,562 3,227 8,336 7,805 15,729 MINNESOTA 19,400 17,784 31,501 8,747 7,895 12,380 3,940 3,648 6,873 904 700 1,443 5,809 5,541 10,804 MISSISSIPPI 27,811 26,032 51,001 11,392 10,415 17,574 6,031 5,802 12,284 974 839 2,045 9,414 8,976 19,098 MISSOURI 39,018 35,658 71,702 18,172 16,136 31,305 6,837 6,427 12,294 2,342 2,009 4,580 11,667 11,086 23,524 MONTANA 9,590 8,923 18,928 3,403 3,066 6,055 1,711 1,621 3,421 510 436 1,106 3,966 3,800 8,346 NEBRASKA 14,600 13,636 31,725 3,660 3,238 5,895 1,923 1,823 4,027 418 339 821 8,599 8,236 20,983 NEVADA 29,913 28,120 64,130 6,484 5,711 12,487 6,734 6,511 14,361 1,737 1,575 3,945 14,958 14,323 33,337 NEW HAMPSHIRE 9,567 8,871 20,193 3,480 3,164 6,270 1,963 1,851 4,336 513 418 1,004 3,611 3,438 8,584 NEW JERSEY 19,225 17,219 32,253 8,715 7,697 13,325 3,873 3,557 6,866 1,042 744 1,428 5,595 5,221 10,633 NEW MEXICO 21,053 19,625 46,400 6,258 5,601 11,475 2,892 2,710 6,270 787 670 1,653 11,116 10,644 27,001 NEW YORK 40,217 35,366 62,504 19,661 16,838 27,613 7,836 7,148 12,881 2,266 1,599 3,092 10,454 9,781 18,918 NORTH CAROLINA 99,354 91,711 217,133 47,836 43,217 98,779 15,546 14,770 34,942 15,192 13,896 36,524 20,780 19,828 46,888 NORTH DAKOTA 5,487 5,179 9,814 1,834 1,702 2,788 462 434 844 109 82 168 3,082 2,961 6,014 OHIO 47,642 42,951 89,577 15,810 13,480 23,361 8,348 7,719 14,700 2,629 1,979 3,849 20,855 19,773 47,667 OKLAHOMA 36,475 33,410 70,370 15,890 14,189 28,445 4,656 4,328 8,657 1,219 1,013 2,375 14,710 13,880 30,892 OREGON 21,000 18,859 39,358 7,773 6,653 12,596 5,743 5,354 11,489 1,305 1,038 2,389 6,179 5,814 12,883 PENNSYLVANIA 51,972 47,637 95,481 23,155 20,944 39,737 11,707 11,019 23,404 3,521 2,824 6,348 13,589 12,850 25,992 PUERTO RICO 12,041 10,300 12,554 10,334 8,780 10,232 457 401 700 106 65 108 1,144 1,054 1,513 RHODE ISLAND 5,305 4,893 11,111 1,888 1,680 2,957 2,107 2,019 5,730 230 180 542 1,080 1,014 1,883 SOUTH CAROLINA 61,196 57,257 126,858 26,209 24,026 49,454 12,612 11,999 27,576 3,920 3,549 9,084 18,455 17,683 40,744 SOUTH DAKOTA 8,679 8,164 17,095 3,011 2,778 5,196 1,252 1,187 2,615 229 191 448 4,187 4,008 8,835 TENNESSEE 57,089 52,729 113,474 29,278 26,353 53,193 11,704 11,211 25,807 2,759 2,401 5,822 13,348 12,764 28,653 TEXAS 215,818 197,473 472,762 97,206 85,233 196,641 30,886 29,089 63,478 10,064 8,765 21,144 77,662 74,386 191,498 UTAH 17,607 16,437 35,762 6,092 5,553 10,783 2,037 1,904 4,067 610 499 1,199 8,868 8,481 19,714 VERMONT 3,909 3,593 6,680 2,124 1,938 3,160 603 565 1,302 160 117 266 1,022 973 1,952 VIRGINIA 157,821 150,426 452,105 51,144 47,840 144,147 60,769 58,579 166,377 12,431 11,743 38,603 33,477 32,264 102,978 VIRGIN ISLANDS 484 453 834 373 348 598 42 38 80 12 10 22 57 57 133 WASHINGTON 74,910 69,754 163,636 27,235 24,254 55,544 25,221 24,204 57,253 2,401 2,059 5,094 20,053 19,237 45,746 WEST VIRGINIA 11,004 10,009 19,201 4,964 4,413 7,901 2,109 1,987 4,056 733 592 1,295 3,198 3,017 5,948 WISCONSIN 22,271 20,423 37,337 10,328 9,335 15,348 4,897 4,607 9,031 1,262 986 2,041 5,784 5,495 10,917 WYOMING 5,697 5,318 11,305 1,652 1,493 2,708 816 768 1,684 204 163 404 3,025 2,894 6,508 OTHER 26,467 25,443 62,097 9,801 9,262 23,161 6,520 6,346 14,656 1,369 1,301 3,546 8,777 8,534 20,734
TOTAL 2,168,011 2,001,343 $4,593,158 860,468 767,799 $1,645,729 495,807 471,035 $1,098,822 131,783 114,116 $290,467 679,953 648,393 $1,558,142
Statistical Report on the MRS - September 30, 2018
-24- Department of Defense Office of the Actuary
Number of Military Retirees Age 65+ by State as of September 30, 2018 (Payment in Thousands)
--------- DOD --------- ------ ARMY ------ ------ NAVY ------ ----- MARINES ----- ----- AIR FORCE -----
Mailing Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Address Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment
ALABAMA 31,635 30,570 66,233 18,177 17,614 35,678 3,528 3,414 7,509 907 796 2,078 9,023 8,746 20,968 ALASKA 3,759 3,505 8,130 1,449 1,355 3,012 326 299 686 79 59 141 1,905 1,792 4,292 AMERICAN SAMOA 132 129 230 75 73 131 29 28 50 12 12 21 16 16 27 ARIZONA 31,206 29,945 71,853 9,563 9,053 20,484 5,405 5,209 12,020 1,817 1,614 4,354 14,421 14,069 34,995 ARKANSAS 14,827 14,205 28,505 6,383 6,099 10,707 2,282 2,198 4,573 466 382 895 5,696 5,526 12,330 CALIFORNIA 83,252 78,628 187,378 16,534 15,051 30,584 34,432 33,119 80,308 6,775 6,114 16,896 25,511 24,344 59,591 COLORADO 24,022 23,094 63,746 8,489 8,128 20,790 3,212 3,087 7,452 707 587 1,589 11,614 11,292 33,915 CONNECTICUT 5,663 5,342 10,226 2,161 2,028 3,007 2,090 2,027 4,712 232 155 308 1,180 1,132 2,199 DELAWARE 4,785 4,653 9,653 1,529 1,487 2,751 637 610 1,365 141 119 289 2,478 2,437 5,248 DIST OF COLUMBIA 1,211 1,106 2,913 560 509 1,310 269 251 751 52 41 142 330 305 709 FLORIDA 101,547 97,491 246,182 29,957 28,515 66,833 30,398 29,485 75,874 4,449 3,899 11,233 36,743 35,592 92,243 GEORGIA 42,298 40,823 94,125 21,663 20,941 48,448 6,112 5,927 13,413 1,784 1,615 4,080 12,739 12,340 28,184 GUAM, MI 880 852 1,728 349 335 654 256 248 549 36 33 85 239 236 440 HAWAII 8,498 8,086 19,204 3,452 3,283 7,298 1,965 1,865 5,055 405 372 1,160 2,676 2,566 5,690 IDAHO 7,804 7,523 16,109 2,477 2,370 4,433 1,681 1,631 3,782 341 296 757 3,305 3,226 7,137 ILLINOIS 17,206 16,094 33,245 6,268 5,732 9,900 3,684 3,537 6,988 818 620 1,278 6,436 6,205 15,079 INDIANA 13,563 12,803 23,248 6,629 6,221 10,465 2,188 2,093 4,068 659 505 1,103 4,087 3,984 7,612 IOWA 7,150 6,808 11,501 3,319 3,129 4,716 1,523 1,465 2,588 266 220 483 2,042 1,994 3,714 KANSAS 10,963 10,631 23,098 5,418 5,261 11,677 1,526 1,469 2,906 398 351 906 3,621 3,550 7,609 KENTUCKY 13,561 12,954 26,560 8,421 8,070 15,839 1,831 1,753 3,650 488 411 1,031 2,821 2,720 6,040 LOUISIANA 13,282 12,659 26,499 5,448 5,155 9,792 2,045 1,963 4,186 564 483 1,262 5,225 5,058 11,258 MAINE 6,960 6,628 13,119 2,390 2,257 3,614 2,095 2,017 4,798 228 180 444 2,247 2,174 4,264 MARYLAND 21,829 20,421 52,736 9,004 8,517 20,598 5,816 5,510 16,121 920 769 2,056 6,089 5,625 13,962 MASSACHUSETTS 11,481 10,736 19,406 4,804 4,503 7,304 2,626 2,480 4,649 621 475 917 3,430 3,278 6,536 MICHIGAN 15,452 14,309 25,415 6,813 6,204 9,759 3,331 3,187 5,856 726 500 1,066 4,582 4,418 8,735 MINNESOTA 11,294 10,704 17,702 5,224 4,929 7,018 2,235 2,112 3,889 394 308 632 3,441 3,355 6,163 MISSISSIPPI 15,113 14,611 27,836 6,492 6,290 9,884 2,589 2,512 5,573 490 432 1,079 5,542 5,377 11,299 MISSOURI 20,005 19,067 37,703 8,939 8,475 15,838 3,707 3,582 6,768 986 846 2,059 6,373 6,164 13,039 MONTANA 5,145 4,944 10,397 1,979 1,886 3,459 918 888 1,935 231 196 518 2,017 1,974 4,486 NEBRASKA 6,993 6,711 15,345 1,997 1,878 3,029 927 890 1,769 147 117 277 3,922 3,826 10,269 NEVADA 15,374 14,859 35,029 3,585 3,396 7,602 3,683 3,595 8,270 862 791 2,112 7,244 7,077 17,044 NEW HAMPSHIRE 5,668 5,397 12,071 2,046 1,976 3,721 1,144 1,086 2,584 242 200 458 2,236 2,135 5,309 NEW JERSEY 11,079 10,327 18,375 5,443 5,112 8,428 2,237 2,106 3,969 521 374 714 2,878 2,735 5,264 NEW MEXICO 11,004 10,500 25,590 3,532 3,329 6,833 1,654 1,576 3,822 401 341 883 5,417 5,254 14,052 NEW YORK 21,648 20,095 32,147 10,426 9,676 13,788 4,187 3,950 6,586 966 663 1,182 6,069 5,806 10,591 NORTH CAROLINA 43,937 42,502 102,514 20,466 19,743 43,630 7,492 7,296 18,413 4,878 4,663 13,860 11,101 10,800 26,611 NORTH DAKOTA 2,480 2,394 4,152 1,068 1,020 1,456 225 211 394 30 22 42 1,157 1,141 2,260 OHIO 23,638 22,130 44,684 8,025 7,398 12,342 4,000 3,816 7,119 1,018 737 1,479 10,595 10,179 23,745 OKLAHOMA 18,085 17,325 36,259 7,848 7,520 14,798 2,210 2,112 4,217 563 473 1,203 7,464 7,220 16,041 OREGON 12,741 12,054 25,528 4,432 4,147 7,892 3,572 3,422 7,478 731 601 1,442 4,006 3,884 8,715 PENNSYLVANIA 28,746 27,248 51,861 13,306 12,649 22,319 6,037 5,805 12,104 1,597 1,251 2,850 7,806 7,543 14,588 PUERTO RICO 6,973 6,449 7,094 5,916 5,457 5,690 153 145 254 62 35 48 842 812 1,103 RHODE ISLAND 3,239 3,084 6,502 1,198 1,138 1,802 1,192 1,153 3,227 129 96 290 720 697 1,183 SOUTH CAROLINA 31,959 30,979 69,468 13,463 13,057 25,968 6,859 6,648 16,317 1,594 1,468 4,109 10,043 9,806 23,075 SOUTH DAKOTA 4,595 4,430 8,993 1,834 1,758 3,081 659 632 1,387 95 79 198 2,007 1,961 4,327 TENNESSEE 28,562 27,490 57,928 13,413 12,866 24,723 5,750 5,583 12,870 1,261 1,119 2,856 8,138 7,922 17,480 TEXAS 97,000 93,503 233,919 38,017 36,459 87,828 13,512 13,078 29,191 3,566 3,132 8,109 41,905 40,834 108,792 UTAH 9,650 9,323 19,586 3,798 3,684 6,686 1,246 1,199 2,509 284 241 662 4,322 4,199 9,728 VERMONT 2,302 2,192 3,769 1,248 1,201 1,779 366 350 812 72 46 104 616 595 1,075 VIRGINIA 62,129 59,963 191,217 22,284 21,481 65,157 21,961 21,345 67,924 3,754 3,527 12,960 14,130 13,610 45,175 VIRGIN ISLANDS 250 239 376 204 195 285 20 18 42 5 5 10 21 21 39 WASHINGTON 36,500 35,211 85,707 12,635 12,144 28,527 11,182 10,810 26,976 1,203 1,056 2,771 11,480 11,201 27,432 WEST VIRGINIA 6,092 5,727 10,630 2,747 2,588 4,353 1,150 1,088 2,273 341 261 619 1,854 1,790 3,385 WISCONSIN 11,961 11,359 19,140 5,906 5,613 8,389 2,324 2,219 4,140 497 375 755 3,234 3,152 5,855 WYOMING 2,797 2,703 5,607 905 871 1,459 425 411 915 76 58 161 1,391 1,363 3,073 OTHER 9,948 9,648 22,905 3,523 3,397 8,256 2,849 2,760 6,061 381 351 918 3,195 3,140 7,669
TOTAL 1,059,873 1,013,163 $2,321,077 413,231 393,223 $815,803 235,752 227,270 $543,696 51,268 44,472 $119,931 359,622 348,198 $841,646
Statistical Report on the MRS - September 30, 2018
-25- Department of Defense Office of the Actuary
Number of Military Retirees as of September 30, 2018 (Payment in Thousands)
- - - - - - - - - - - - - - - OFFICERS - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - ENLISTED - - - - - - - - - - - - - - - ------------ DOD ------------ NON-DISABLED & RESERVE ------------ DISABLED ------------ NON-DISABLED & RESERVE ------------ DISABLED ------------
Mailing Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Number Paid Monthly Address Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment Retired By DOD Payment
ALABAMA 61,866 57,850 130,667 16,216 16,179 59,794 707 612 1,492 38,668 38,271 66,654 6,275 2,788 2,728 ALASKA 10,977 10,017 23,074 2,236 2,230 8,380 139 116 266 7,250 7,088 13,839 1,352 583 589 AMERICAN SAMOA 338 305 487 12 12 38 4 4 9 212 212 390 110 77 51 ARIZONA 57,457 53,494 123,200 13,746 13,719 50,933 583 485 1,185 37,203 36,812 68,979 5,925 2,478 2,103 ARKANSAS 25,352 23,345 46,696 4,752 4,743 15,662 221 181 403 17,257 17,116 29,477 3,122 1,305 1,154 CALIFORNIA 154,736 141,711 328,349 36,897 36,825 136,175 1,653 1,374 3,272 98,869 97,105 183,111 17,317 6,407 5,791 COLORADO 53,723 49,677 130,839 17,601 17,588 71,045 825 690 1,608 28,987 28,649 55,938 6,310 2,750 2,248 CONNECTICUT 10,218 9,316 19,076 2,719 2,717 8,488 167 148 284 5,965 5,930 9,922 1,367 521 382 DELAWARE 9,148 8,664 17,781 1,687 1,687 5,621 69 52 125 6,639 6