10 U.S.C. § 1461
Section 1461 · Establishment and purpose of Fund; definition
Amended 4 times on record
Applied in 5 court decisions — leading case Mitchell v. Comm'r (2008)
Most recently applied in 43 Misc. 3d 211 - Gardner v. State (November 2013)
How often courts cite this section
Court decisions citing this, by year.Markers show enactment, consequential amendments, and circuit splits over this section — watch for a citation surge after a change or a disagreement. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
(a) There is established on the books of the Treasury a fund to be known as the Department of Defense Military Retirement Fund (hereinafter in this chapter referred to as the "Fund"), which shall be administered by the Secretary of the Treasury. The Fund shall be used for the accumulation of funds in order to finance on an actuarially sound basis liabilities of the Department of Defense and the Coast Guard under military retirement and survivor benefit programs.
(b) In this chapter, the term "military retirement and survivor benefit programs" means—
(1) the provisions of this title creating entitlement to, or determining the amount of, retired or retainer pay;
(2) the programs under the jurisdiction of the Department of Defense providing annuities for survivors of members and former members of the armed forces, including chapter 73 of this title, section 4 of Public Law 92–425, and section 5 of Public Law 96–402; and
(3) the authority provided in section 1408(h) of this title.
Editorial notes U.S. Code · Office of the Law Revision Counsel
References in Text
Section 4 of Public Law 92–425, referred to in subsec. (b)(2), is set out as a note under section 1448 of this title.
Section 5 of Public Law 96–402, referred to in subsec. (b)(2), is set out as a note under section 1448 of this title.
Amendments
2021—Subsec. (a). Pub. L. 116–283 inserted "and the Coast Guard" after "liabilities of the Department of Defense".
1992—Subsec. (b)(3). Pub. L. 102–484 added par. (3).
1989—Subsec. (b). Pub. L. 101–189 inserted "the term" after "In this chapter,".