annuity
Defined in 6 places across 5 titles of the United States Code.
“annuity” means a retirement benefit, including a disability insurance benefit and a dependent’s or survivor’s benefit under subchapter II of chapter 7 of title 42, and a monthly annuity under section 228b or 228e of title 45, payable by an agency of the Government of the United States or the government of the District of Columbia on the basis of service as a civilian employee and other service which is creditable to an employee toward the benefit under the statute, regulation, or agreement which provides the benefit, but does not include—
(A) a benefit provided under statutes administered by the Department of Veterans Affairs;
(B) pay or compensation which may not be diminished under section 1 of Article III of the Constitution of the United States;
(C) that portion of a benefit payable under subchapter II of chapter 7 of title 42 which would be payable without taking into account, for any of the purposes of that subchapter, including determinations of periods of disability under section 416(i) of title 42, pay for services as an employee;
(D) monthly annuity awarded under section 228b or 228e of title 45 before September 26, 1961, whether or not computed under section 228c(e) of title 45;
(E) that portion of an annuity awarded under section 228b or 228e of title 45 after September 25, 1961, which would be payable without taking into account military service creditable under section 228c–1 of title 45;
(F) a retirement benefit, including a disability insurance benefit and a dependent’s or survivor’s benefit under subchapter II of chapter 7 of title 42, awarded before September 1, 1954, to an individual or his survivor or beneficiary, insofar as the individual, before September 1, 1954—
(i) was convicted of an offense named by subsection (b) of section 8312 of this title, to the extent provided by that subsection; or
(ii) violated section 8314 or 8315(a)(1) of this title; or
(G) a retirement benefit, including a disability insurance benefit and a dependent’s or survivor’s benefit under subchapter II of chapter 7 of title 42, awarded before September 26, 1961, to an individual or his survivor or beneficiary, insofar as the individual, before September 26, 1961—
(i) was convicted of an offense named by subsection (c) of section 8312 of this title, to the extent provided by that subsection; or
(ii) violated section 8315(a)(2) of this title; and
Source
- 1994–present5 U.S.C. § 8311Government Organization and Employees · Definitions · in this section
As used in this section, the terms “employee” and “annuity”—
Source
- 1999–present50 U.S.C. § 2442War and National Defense · Voluntary early retirement authority · as used in this section
For purposes of this section and sections 402, 403, and 404, the term “annuity” includes a face-amount certificate, as defined in section 2(a)(15) of the Investment Company Act of 1940 (15 U.S.C., sec. 80a–2); but does not include any contract or certificate issued after December 31, 1962, which is transferable, if any person other than the trustee of a trust described in section 401(a) which is exempt from tax under section 501(a) is the owner of such contract or certificate.
Source
- 1994–present26 U.S.C. § 401Internal Revenue Code · Qualified pension, profit-sharing, and stock bonus plans · for purposes of this section
For purposes of this section, the term “annuity” means the annuity earned by the reemployed member based on his or her service irrespective of whether or not the amount payable is reduced by the amount of an annuity payable under section 4054 or 4060(b) of this title.
Source
- 1994–present22 U.S.C. § 4064Foreign Relations and Intercourse · Reemployment · for purposes of this section
For purposes of this subsection, the term “annuity” means any amount paid to an individual as a pension or annuity.
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- 1994–present26 U.S.C. § 3402Internal Revenue Code · Income tax collected at source · for purposes of this chapter
The term “annuity” means a monthly sum which is payable on the first day of each calendar month for the accrual during the preceding calendar month.
Source
- 1994–present45 U.S.C. § 231Railroads · Definitions · under this subchapter