statistical report on the military retirement system

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STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM FISCAL YEAR 2017 DOD OFFICE OF THE ACTUARY July 2018

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FISCAL YEAR 2017
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 FY2018 Statistical Report will be available by June 2019.
FY 2017 DoD Statistical Report on the Military Retirement System
Table of Contents
Section Page Introduction 4 Overview 6 Retired Personnel by Year 16 Annual DoD Obligations 18 Obligations & Expenditures by Service for FY 2017 19
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 2017 Retirees by Rank and Retired Age 60 FY 2017 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 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 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
Statistical Report on the MRS - September 30, 2017
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STATISTICAL REPORT ON THE MILITARY RETIREMENT SYSTEM As of September 30, 2017
Introduction The data published in this report is produced from the files maintained by the Defense Manpower Data Center (DMDC) in Monterey, California. This report compiles data primarily from the Retiree Pay 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 residence address. Most reports use the September 30, 2017, end-of-fiscal-year file. Some reports are cumulative and also use earlier files. The FY 2011 National Defense Authorization Act (NDAA) (P.L. 111-383) requires pay 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. The data is preliminary because of reporting delays. The information about many members who retired or died within one month of the September 30, 2017 reporting 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 (Officer vs. Enlisted) is known, but grade within rank is not, only the tables which categorize by grade will label these retirees in an unknown status. Those members on the Temporary Disability Retirement List (TDRL) are considered retired on the day they are classified as temporarily disabled. In some cases, members 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. We treat annuitants 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 pay is the pay after deductions for survivor premiums and benefits offset by a VA award. It is the pay before any deductions for withholding taxes and allotments. Number paid by DoD includes only those whose net pay by this definition is greater than $0. 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 tallied in this report is paid from the MRF to retirees and annuitants except for Annuities for Certain Military Surviving Spouses (ACMSS). These 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, 2017
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 Consumer Price Index (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 choose between a High-3 and CSB/Redux retirement. Those who elect CSB/Redux receive the Career Status Bonus outlined below, also have retired pay computed on a base of the average of their highest 36 months of basic pay, but are subject to a multiplier penalty if
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they retire with less than 30 years of service; however, at age 62, their retired pay is recomputed without the multiplier penalty. Members make their election during the fifteenth year of service and may receive the Career Status Bonus of $30,000 in either a lump sum or installments. Those who elect 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) sunsets 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, will be under the new Blended Retirement System (BRS) which was enacted in NDAA 2016 and takes effect January 1, 2018. Members who first entered the military before January 1, 2018 and who have served for fewer than 12 years as of December 31, 2017 will have 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 have served 12 or more years as of December 31, 2017 are 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 will 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 member Thrift Savings Plan (TSP) accounts and a mandatory mid-career continuation bonus if member agrees to serve additional time. The BRS also provides 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, 2017, there were 1.47 million non-disability retirees from active duty receiving retired pay. In FY 2017, non-disability retired pay entitlements totaled $45.5 billion. Disability Retirement A military 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) is 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 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, except that for retirees placed on this list on or after January 1, 2017, the final determination must be made within three years. The 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, 2017, there were 118 thousand disability retirees receiving retired pay. In FY 2017, disability retired pay entitlements totaled $1.59 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 grade and years of service at the time that retired pay begins. If the reservist first became a member of the armed services on or after September 8, 1980, retired pay base is the average basic pay for the member’s grade in the highest 36 months computed as if he/she 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 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 are 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, 2017, there were 409 thousand reserve retirees receiving retired pay. In FY 2017, reserve retired pay entitlements totaled $6.4 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 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. 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 the plan 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 FY 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 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 are generally 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 temporary Special Survivor Indemnity Allowance (SSIA) that pays a monthly amount ($50 in FY 2009 grading up to $310 in FYs 2017 and 2018) 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, 2017, there were 319 thousand survivors of military members receiving annuity and/or SSIA payments. In FY 2017, survivor pay entitlements totaled $3.95 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, 2017, there were 68 thousand TERA retirees receiving retired pay. In FY
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2017, 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 armed 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 to the advantage of a 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), a series of 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 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 temporary 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, no credit is 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 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 69 percent of RMC for all retirement eligible members. For the 20-year retiree, basic pay is approximately 67 percent of RMC. Consequently, a member retired with 20-years of service if entitled to 50 percent of basic pay, would only receive 33 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 72 percent of RMC and such
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members if entitled to 75 percent of basic pay, would only receive 54 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 Social Security. As full participants in the Social Security system, military personnel are in general entitled to the same benefits and are subject to the same eligibility criteria and rules as other 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 military 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, 2017
-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, 2017
-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, 2017
-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
Statistical Report on the MRS - September 30, 2017
-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
Statistical Report on the MRS - September 30, 2017
-18- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2017 SEPT - 2017 EXPENDED IN SEPT - 2017 To SEPT - 2017
SEPT - 2017 SEPT - 2017 DOLLARS DOLLARS SEPT - 2017 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 757,820 $1,585,541,014 $2,092 $18,892,967,390 $1,584,645,410 $2,093 $18,861,495,492 OFFICERS 222,660 $737,963,104 $3,314 $8,788,746,720 $736,620,187 $3,312 $8,774,375,013 ENLISTED 535,160 $847,577,910 $1,584 $10,104,220,671 $848,025,222 $1,586 $10,087,120,480
NON-DISABLED (INCLUDING RESERVE) 687,418 $1,512,519,038 $2,200 $18,015,032,346 $1,509,763,008 $2,199 $17,986,884,485 REGULAR OFFICERS 104,633 $462,214,013 $4,417 $5,494,958,900 $461,219,729 $4,417 $5,483,507,356 NON-REGULAR OFFICERS 106,734 $251,023,172 $2,352 $3,001,284,929 $250,695,236 $2,350 $2,999,479,892 TOTAL OFFICERS 211,367 $713,237,184 $3,374 $8,496,243,828 $711,914,965 $3,372 $8,482,987,248 REGULAR ENLISTED 301,648 $603,319,345 $2,000 $7,209,916,976 $602,501,054 $1,999 $7,203,080,111 NON-REGULAR ENLISTED 174,403 $195,962,509 $1,124 $2,308,871,542 $195,346,990 $1,123 $2,300,817,127 TOTAL ENLISTED 476,051 $799,281,854 $1,679 $9,518,788,518 $797,848,043 $1,678 $9,503,897,237
NON-DISABLED (EXCLUDING RESERVE) 465,401 $1,243,518,932 $2,672 $14,822,152,169 $1,241,128,917 $2,670 $14,800,817,854 OFFICERS 134,230 $568,061,360 $4,232 $6,767,123,370 $566,892,062 $4,230 $6,756,432,872 ENLISTED 331,171 $675,457,572 $2,040 $8,055,028,799 $674,236,856 $2,039 $8,044,384,982
RESERVE RETIRED 222,017 $269,000,106 $1,212 $3,192,880,177 $268,634,090 $1,212 $3,186,066,631 NON-REGULAR OFFICERS 77,137 $145,175,824 $1,882 $1,729,120,458 $145,022,903 $1,881 $1,726,554,376 NON-REGULAR ENLISTED 144,880 $123,824,282 $855 $1,463,759,719 $123,611,187 $855 $1,459,512,256
TEMPORARY DISABLED 3,809 $4,715,560 $1,238 $55,959,206 $4,636,399 $1,252 $55,668,563 REGULAR OFFICERS 606 $1,273,528 $2,102 $14,045,397 $1,210,728 $2,091 $13,836,557 NON-REGULAR OFFICERS 158 $365,213 $2,311 $4,627,030 $363,182 $2,313 $4,643,257 REGULAR ENLISTED 2,628 $2,624,254 $999 $31,423,064 $2,610,116 $1,020 $31,232,689 NON-REGULAR ENLISTED 417 $452,564 $1,085 $5,863,715 $452,373 $1,109 $5,956,060
PERMANENT DISABLED 66,593 $68,306,416 $1,026 $821,975,838 $70,246,003 $1,047 $818,942,444 REGULAR OFFICERS 5,371 $12,942,946 $2,410 $151,489,061 $12,929,766 $2,412 $150,611,025 NON-REGULAR OFFICERS 5,158 $10,144,232 $1,967 $122,341,402 $10,201,547 $1,971 $122,296,926 REGULAR ENLISTED 41,467 $34,298,087 $827 $415,302,118 $35,644,234 $855 $413,734,200 NON-REGULAR ENLISTED 14,597 $10,921,151 $748 $132,843,256 $11,470,456 $773 $132,300,294
TEMPORARY&PERMANENT DISABLED 70,402 $73,021,976 $1,037 $877,935,044 $74,882,402 $1,058 $874,611,007 OFFICERS 11,293 $24,725,920 $2,189 $292,502,891 $24,705,223 $2,191 $291,387,765 ENLISTED 59,109 $48,296,056 $817 $585,432,153 $50,177,179 $843 $583,223,242
SURVIVORS 133,868 $124,931,814 $933 $1,513,750,314 $125,184,860 $934 $1,514,753,907 SURVIVOR BENEFIT PLAN (SBP) 101,538 $106,952,267 $1,053 $1,296,920,160 $107,193,856 $1,054 $1,298,668,853 RESERVE SBP (RC-SBP) 6,471 $3,541,770 $547 $42,605,729 $3,540,204 $547 $42,879,466 DEATH ON ACTIVE DUTY 5,765 $999,456 $173 $12,175,073 $994,840 $173 $12,183,398 ACMSS 232 $3,558,517 $15,338 $43,348,782 $3,542,081 $14,933 $43,378,425 TOTAL SBP 114,006 $115,052,010 $1,009 $1,395,049,743 $115,270,980 $1,010 $1,397,110,143 RSFPP (OLD PLAN) 989 $239,183 $242 $3,127,916 $243,472 $241 $3,180,780 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 31,136 $9,625,493 $309 $115,378,337 $9,632,483 $309 $114,265,343 SBP GUARANTEED MIN. INCOME 23 $15,129 $658 $194,318 $15,467 $644 $197,641
GRAND TOTAL 891,688 $1,710,472,828 $1,918 $20,406,717,705 $1,709,830,270 $1,918 $20,376,249,399
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 625 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 11,661 survivors who are also receiving SBP and 19,475 whose SBP is fully offset by DIC.
ARMY Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2017
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2017
-19- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2017 SEPT - 2017 EXPENDED IN SEPT - 2017 To SEPT - 2017
SEPT - 2017 SEPT - 2017 DOLLARS DOLLARS SEPT - 2017 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 473,370 $1,075,795,446 $2,273 $12,877,717,991 $1,074,338,363 $2,270 $12,870,817,834 OFFICERS 120,308 $453,011,524 $3,765 $5,406,759,977 $451,785,242 $3,762 $5,401,001,198 ENLISTED 353,062 $622,783,922 $1,764 $7,470,958,014 $622,553,121 $1,763 $7,469,816,636
NON-DISABLED (INCLUDING RESERVE) 456,002 $1,053,185,718 $2,310 $12,602,743,328 $1,051,646,159 $2,307 $12,595,227,091 REGULAR OFFICERS 78,444 $355,175,649 $4,528 $4,240,875,784 $354,109,350 $4,525 $4,236,754,067 NON-REGULAR OFFICERS 38,944 $90,304,672 $2,319 $1,074,645,201 $90,154,032 $2,316 $1,072,795,682 TOTAL OFFICERS 117,388 $445,480,321 $3,795 $5,315,520,985 $444,263,382 $3,791 $5,309,549,749 REGULAR ENLISTED 287,516 $548,000,910 $1,906 $6,576,490,457 $547,731,922 $1,905 $6,576,022,303 NON-REGULAR ENLISTED 51,098 $59,704,487 $1,168 $710,731,886 $59,650,856 $1,168 $709,655,039 TOTAL ENLISTED 338,614 $607,705,397 $1,795 $7,287,222,343 $607,382,777 $1,794 $7,285,677,342
NON-DISABLED (EXCLUDING RESERVE) 387,258 $953,673,964 $2,463 $11,421,003,581 $952,277,627 $2,460 $11,415,945,676 OFFICERS 83,254 $375,314,915 $4,508 $4,482,426,353 $374,193,440 $4,505 $4,478,254,226 ENLISTED 304,004 $578,359,048 $1,902 $6,938,577,229 $578,084,187 $1,902 $6,937,691,450
RESERVE RETIRED 68,744 $99,511,754 $1,448 $1,181,739,747 $99,368,532 $1,447 $1,179,281,415 NON-REGULAR OFFICERS 34,134 $70,165,406 $2,056 $833,094,632 $70,069,941 $2,053 $831,295,523 NON-REGULAR ENLISTED 34,610 $29,346,348 $848 $348,645,115 $29,298,591 $848 $347,985,892
TEMPORARY DISABLED 1,255 $923,944 $736 $11,029,831 $914,626 $736 $10,961,043 REGULAR OFFICERS 154 $257,960 $1,675 $3,292,535 $267,435 $1,737 $3,301,417 NON-REGULAR OFFICERS 12 $35,801 $2,983 $395,568 $29,527 $2,953 $390,233 REGULAR ENLISTED 1,035 $595,374 $575 $6,876,206 $583,506 $569 $6,795,949 NON-REGULAR ENLISTED 54 $34,810 $645 $465,522 $34,159 $645 $473,444
PERMANENT DISABLED 16,113 $21,685,784 $1,346 $263,944,832 $21,777,578 $1,346 $264,629,700 REGULAR OFFICERS 2,097 $6,074,594 $2,897 $73,368,408 $6,056,529 $2,894 $73,541,936 NON-REGULAR OFFICERS 657 $1,162,849 $1,770 $14,182,481 $1,168,370 $1,762 $14,217,862 REGULAR ENLISTED 12,561 $13,762,114 $1,096 $167,889,552 $13,856,638 $1,098 $168,326,661 NON-REGULAR ENLISTED 798 $686,227 $860 $8,504,391 $696,041 $867 $8,543,241
TEMPORARY&PERMANENT DISABLED 17,368 $22,609,728 $1,302 $274,974,663 $22,692,204 $1,302 $275,590,743 OFFICERS 2,920 $7,531,203 $2,579 $91,238,992 $7,521,861 $2,576 $91,451,449 ENLISTED 14,448 $15,078,525 $1,044 $183,735,671 $15,170,343 $1,046 $184,139,294
SURVIVORS 69,263 $72,029,350 $1,040 $873,136,127 $72,205,461 $1,041 $874,088,911 SURVIVOR BENEFIT PLAN (SBP) 59,202 $66,293,939 $1,120 $804,034,288 $66,460,191 $1,121 $805,254,796 RESERVE SBP (RC-SBP) 1,172 $836,061 $713 $10,081,260 $835,507 $713 $10,169,721 DEATH ON ACTIVE DUTY 1,767 $479,976 $272 $5,760,928 $479,123 $270 $5,747,514 ACMSS 116 $1,129,506 $9,737 $13,556,930 $1,127,499 $9,596 $13,525,362 TOTAL SBP 62,257 $68,739,482 $1,104 $833,433,406 $68,902,321 $1,105 $834,697,393 RSFPP (OLD PLAN) 1,301 $264,271 $203 $3,417,455 $269,193 $204 $3,466,759 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 9,716 $3,004,197 $309 $36,021,398 $3,008,342 $309 $35,660,056 SBP GUARANTEED MIN. INCOME 31 $21,400 $690 $263,869 $21,327 $688 $264,703
GRAND TOTAL 542,633 $1,147,824,796 $2,115 $13,750,854,118 $1,146,543,823 $2,113 $13,744,906,745
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 761 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 3,281 survivors who are also receiving SBP and 6,435 whose SBP is fully offset by DIC.
NAVY Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2017
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2017
-20- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2017 SEPT - 2017 EXPENDED IN SEPT - 2017 To SEPT - 2017
SEPT - 2017 SEPT - 2017 DOLLARS DOLLARS SEPT - 2017 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 113,248 $281,275,314 $2,484 $3,349,786,464 $280,441,995 $2,482 $3,345,188,200 OFFICERS 33,473 $126,589,884 $3,782 $1,504,934,071 $126,068,178 $3,778 $1,502,558,826 ENLISTED 79,775 $154,685,429 $1,939 $1,844,852,393 $154,373,818 $1,938 $1,842,629,375
NON-DISABLED (INCLUDING RESERVE) 101,474 $270,951,593 $2,670 $3,223,113,299 $269,920,565 $2,668 $3,218,267,165 REGULAR OFFICERS 25,847 $107,732,840 $4,168 $1,281,073,943 $107,261,660 $4,165 $1,279,177,165 NON-REGULAR OFFICERS 6,181 $15,433,028 $2,497 $182,110,856 $15,358,449 $2,491 $181,531,338 TOTAL OFFICERS 32,028 $123,165,868 $3,846 $1,463,184,799 $122,620,109 $3,842 $1,460,708,503 REGULAR ENLISTED 64,859 $141,244,419 $2,178 $1,682,929,988 $140,790,041 $2,177 $1,680,839,111 NON-REGULAR ENLISTED 4,587 $6,541,306 $1,426 $76,998,512 $6,510,416 $1,425 $76,719,551 TOTAL ENLISTED 69,446 $147,785,725 $2,128 $1,759,928,500 $147,300,457 $2,127 $1,757,558,662
NON-DISABLED (EXCLUDING RESERVE) 93,054 $256,246,483 $2,754 $3,050,296,690 $255,270,164 $2,752 $3,046,160,334 OFFICERS 26,853 $112,141,162 $4,176 $1,333,704,378 $111,634,563 $4,173 $1,331,790,651 ENLISTED 66,201 $144,105,321 $2,177 $1,716,592,312 $143,635,601 $2,176 $1,714,369,683
RESERVE RETIRED 8,420 $14,705,109 $1,746 $172,816,609 $14,650,402 $1,745 $172,106,831 NON-REGULAR OFFICERS 5,175 $11,024,706 $2,130 $129,480,421 $10,985,546 $2,127 $128,917,852 NON-REGULAR ENLISTED 3,245 $3,680,403 $1,134 $43,336,188 $3,664,856 $1,134 $43,188,979
TEMPORARY DISABLED 971 $723,595 $745 $10,109,965 $748,399 $764 $10,317,733 REGULAR OFFICERS 60 $105,098 $1,752 $1,360,977 $109,733 $1,829 $1,370,718 NON-REGULAR OFFICERS 9 $22,137 $2,460 $219,613 $22,369 $2,237 $211,576 REGULAR ENLISTED 867 $579,861 $669 $8,159,344 $596,879 $685 $8,339,896 NON-REGULAR ENLISTED 35 $16,500 $471 $370,031 $19,418 $511 $395,544
PERMANENT DISABLED 10,803 $9,600,126 $889 $116,563,201 $9,773,031 $899 $116,603,303 REGULAR OFFICERS 1,079 $2,783,847 $2,580 $33,892,766 $2,799,855 $2,588 $33,967,264 NON-REGULAR OFFICERS 297 $512,935 $1,727 $6,275,916 $516,111 $1,709 $6,300,766 REGULAR ENLISTED 8,975 $6,068,370 $676 $73,537,717 $6,208,369 $688 $73,486,298 NON-REGULAR ENLISTED 452 $234,974 $520 $2,856,801 $248,695 $543 $2,848,975
TEMPORARY&PERMANENT DISABLED 11,774 $10,323,721 $877 $126,673,165 $10,521,430 $888 $126,921,036 OFFICERS 1,445 $3,424,017 $2,370 $41,749,272 $3,448,069 $2,371 $41,850,323 ENLISTED 10,329 $6,899,704 $668 $84,923,893 $7,073,361 $681 $85,070,713
SURVIVORS 12,862 $14,554,169 $1,132 $176,751,461 $14,582,812 $1,132 $177,025,625 SURVIVOR BENEFIT PLAN (SBP) 9,775 $12,619,529 $1,291 $153,588,432 $12,644,517 $1,292 $153,987,977 RESERVE SBP (RC-SBP) 183 $158,818 $868 $1,880,713 $158,839 $868 $1,890,504 DEATH ON ACTIVE DUTY 909 $160,305 $176 $1,926,395 $160,114 $177 $1,922,762 ACMSS 18 $572,739 $31,819 $6,882,628 $572,057 $31,138 $6,869,648 TOTAL SBP 10,885 $13,511,391 $1,241 $164,278,168 $13,535,527 $1,242 $164,670,891 RSFPP (OLD PLAN) 222 $49,456 $223 $647,463 $50,924 $225 $657,774 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 3,209 $992,601 $309 $11,817,180 $992,422 $309 $11,688,312 SBP GUARANTEED MIN. INCOME 1 $721 $721 $8,650 $721 $721 $8,648
GRAND TOTAL 126,110 $295,829,483 $2,346 $3,526,537,925 $295,024,808 $2,344 $3,522,213,826
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 122 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 1,333 survivors who are also receiving SBP and 1,876 whose SBP is fully offset by DIC.
MARINE CORPS Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2017
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2017
-21- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2017 SEPT - 2017 EXPENDED IN SEPT - 2017 To SEPT - 2017
SEPT - 2017 SEPT - 2017 DOLLARS DOLLARS SEPT - 2017 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 651,937 $1,531,890,784 $2,350 $18,383,171,654 $1,530,931,211 $2,349 $18,382,745,380 OFFICERS 165,252 $645,051,989 $3,903 $7,738,236,200 $644,450,438 $3,902 $7,737,960,850 ENLISTED 486,685 $886,838,795 $1,822 $10,644,935,454 $886,480,773 $1,822 $10,644,784,530
NON-DISABLED (INCLUDING RESERVE) 633,452 $1,505,845,047 $2,377 $18,069,940,180 $1,504,800,823 $2,376 $18,069,349,755 REGULAR OFFICERS 109,935 $492,030,462 $4,476 $5,899,536,570 $491,441,584 $4,475 $5,898,889,204 NON-REGULAR OFFICERS 51,290 $142,609,831 $2,780 $1,712,795,403 $142,589,630 $2,780 $1,712,960,685 TOTAL OFFICERS 161,225 $634,640,292 $3,936 $7,612,331,973 $634,031,214 $3,935 $7,611,849,889 REGULAR ENLISTED 383,440 $757,685,095 $1,976 $9,120,311,638 $757,623,921 $1,975 $9,124,930,269 NON-REGULAR ENLISTED 88,787 $113,519,660 $1,279 $1,337,296,569 $113,145,687 $1,278 $1,332,569,596 TOTAL ENLISTED 472,227 $871,204,755 $1,845 $10,457,608,207 $870,769,609 $1,844 $10,457,499,865
NON-DISABLED (EXCLUDING RESERVE) 524,038 $1,349,111,478 $2,574 $16,216,483,475 $1,348,492,337 $2,573 $16,220,854,979 OFFICERS 126,796 $557,593,983 $4,398 $6,698,722,516 $557,181,790 $4,396 $6,700,175,165 ENLISTED 397,242 $791,517,496 $1,993 $9,517,760,959 $791,310,548 $1,992 $9,520,679,814
RESERVE RETIRED 109,414 $156,733,568 $1,432 $1,853,456,706 $156,308,486 $1,432 $1,848,494,776 NON-REGULAR OFFICERS 34,429 $77,046,310 $2,238 $913,609,457 $76,849,425 $2,235 $911,674,725 NON-REGULAR ENLISTED 74,985 $79,687,259 $1,063 $939,847,248 $79,459,061 $1,062 $936,820,051
TEMPORARY DISABLED 765 $678,557 $887 $8,154,860 $698,953 $915 $8,101,234 REGULAR OFFICERS 96 $183,896 $1,916 $2,202,438 $190,006 $1,959 $2,196,175 NON-REGULAR OFFICERS 12 $23,426 $1,952 $381,723 $23,514 $2,138 $387,553 REGULAR ENLISTED 558 $367,176 $658 $4,399,110 $374,272 $678 $4,365,616 NON-REGULAR ENLISTED 99 $104,058 $1,051 $1,171,589 $111,162 $1,069 $1,151,890
PERMANENT DISABLED 17,720 $25,367,180 $1,432 $305,076,613 $25,431,434 $1,433 $305,294,390 REGULAR OFFICERS 2,549 $7,192,560 $2,822 $85,953,309 $7,184,267 $2,825 $85,884,512 NON-REGULAR OFFICERS 1,370 $3,011,815 $2,198 $37,366,757 $3,021,437 $2,201 $37,642,720 REGULAR ENLISTED 12,335 $13,436,830 $1,089 $161,297,221 $13,500,424 $1,092 $161,356,401 NON-REGULAR ENLISTED 1,466 $1,725,976 $1,177 $20,459,327 $1,725,306 $1,176 $20,410,757
TEMPORARY&PERMANENT DISABLED 18,485 $26,045,737 $1,409 $313,231,473 $26,130,388 $1,412 $313,395,625 OFFICERS 4,027 $10,411,697 $2,585 $125,904,226 $10,419,224 $2,589 $126,110,960 ENLISTED 14,458 $15,634,040 $1,081 $187,327,247 $15,711,164 $1,084 $187,284,665
SURVIVORS 103,438 $114,458,177 $1,107 $1,384,979,517 $114,675,229 $1,107 $1,385,705,496 SURVIVOR BENEFIT PLAN (SBP) 85,100 $103,891,202 $1,221 $1,256,992,392 $104,079,577 $1,222 $1,258,265,555 RESERVE SBP (RC-SBP) 2,583 $1,821,667 $705 $21,821,666 $1,822,751 $704 $21,920,847 DEATH ON ACTIVE DUTY 1,854 $718,146 $387 $8,671,072 $715,063 $384 $8,667,371 ACMSS 135 $1,060,179 $7,853 $12,800,854 $1,055,628 $7,698 $12,795,390 TOTAL SBP 89,672 $107,491,194 $1,199 $1,300,285,985 $107,673,019 $1,199 $1,301,649,163 RSFPP (OLD PLAN) 2,533 $601,304 $237 $7,797,282 $611,366 $238 $7,903,577 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 20,547 $6,362,935 $310 $76,862,358 $6,381,857 $310 $76,118,387 SBP GUARANTEED MIN. INCOME 4 $2,744 $686 $33,892 $2,744 $686 $34,369
GRAND TOTAL 755,375 $1,646,348,960 $2,180 $19,768,151,170 $1,645,606,440 $2,179 $19,768,450,876
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 1,363 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 7,955 survivors who are also receiving SBP and 12,592 whose SBP is fully offset by DIC.
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
AIR FORCE Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2017
Statistical Report on the MRS - September 30, 2017
-22- Department of Defense Office of the Actuary
NUMBER DOLLARS AVERAGE FISCAL YEAR DOLLARS AVERAGE FISCAL YEAR AT END OBLIGATED IN SEPT - 2017 SEPT - 2017 EXPENDED IN SEPT - 2017 To SEPT - 2017
SEPT - 2017 SEPT - 2017 DOLLARS DOLLARS SEPT - 2017 DOLLARS DOLLARS
TOTAL RETIREES (INCLUDING RESERVE) 1,996,375 $4,474,502,557 $2,241 $53,503,643,499 $4,470,356,979 $2,241 $53,460,246,906 OFFICERS 541,693 $1,962,616,502 $3,623 $23,438,676,967 $1,958,924,045 $3,621 $23,415,895,885 ENLISTED 1,454,682 $2,511,886,055 $1,727 $30,064,966,531 $2,511,432,933 $1,727 $30,044,351,021
NON-DISABLED (INCLUDING RESERVE) 1,878,346 $4,342,501,395 $2,312 $51,910,829,153 $4,336,130,555 $2,311 $51,869,728,496 REGULAR OFFICERS 318,859 $1,417,152,963 $4,444 $16,916,445,197 $1,414,032,322 $4,443 $16,898,327,792 NON-REGULAR OFFICERS 203,149 $499,370,702 $2,458 $5,970,836,389 $498,797,347 $2,456 $5,966,767,597 TOTAL OFFICERS 522,008 $1,916,523,665 $3,671 $22,887,281,585 $1,912,829,669 $3,669 $22,865,095,389 REGULAR ENLISTED 1,037,463 $2,050,249,769 $1,976 $24,589,649,059 $2,048,646,937 $1,975 $24,584,871,794 NON-REGULAR ENLISTED 318,875 $375,727,961 $1,178 $4,433,898,509 $374,653,949 $1,178 $4,419,761,312 TOTAL ENLISTED 1,356,338 $2,425,977,730 $1,789 $29,023,547,568 $2,423,300,886 $1,788 $29,004,633,106
NON-DISABLED (EXCLUDING RESERVE) 1,469,751 $3,802,550,857 $2,587 $45,509,935,915 $3,797,169,045 $2,586 $45,483,778,842 OFFICERS 371,133 $1,613,111,420 $4,346 $19,281,976,616 $1,609,901,854 $4,345 $19,266,652,914 ENLISTED 1,098,618 $2,189,439,438 $1,993 $26,227,959,299 $2,187,267,191 $1,992 $26,217,125,928
RESERVE RETIRED 408,595 $539,950,538 $1,321 $6,400,893,238 $538,961,510 $1,321 $6,385,949,653 NON-REGULAR OFFICERS 150,875 $303,412,245 $2,011 $3,605,304,969 $302,927,815 $2,009 $3,598,442,475 NON-REGULAR ENLISTED 257,720 $236,538,293 $918 $2,795,588,269 $236,033,695 $918 $2,787,507,178
TEMPORARY DISABLED 6,800 $7,041,655 $1,036 $85,253,862 $6,998,377 $1,046 $85,048,573 REGULAR OFFICERS 916 $1,820,481 $1,987 $20,901,347 $1,777,902 $1,998 $20,704,867 NON-REGULAR OFFICERS 191 $446,577 $2,338 $5,623,934 $438,592 $2,333 $5,632,618 REGULAR ENLISTED 5,088 $4,166,665 $819 $50,857,724 $4,164,772 $832 $50,734,150 NON-REGULAR ENLISTED 605 $607,932 $1,005 $7,870,857 $617,111 $1,023 $7,976,938
PERMANENT DISABLED 111,229 $124,959,507 $1,123 $1,507,560,483 $127,228,046 $1,137 $1,505,469,838 REGULAR OFFICERS 11,096 $28,993,947 $2,613 $344,703,544 $28,970,417 $2,615 $344,004,737 NON-REGULAR OFFICERS 7,482 $14,831,831 $1,982 $180,166,556 $14,907,466 $1,984 $180,458,275 REGULAR ENLISTED 75,338 $67,565,401 $897 $818,026,607 $69,209,665 $914 $816,903,559 NON-REGULAR ENLISTED 17,313 $13,568,327 $784 $164,663,775 $14,140,499 $805 $164,103,268
TEMPORARY&PERMANENT DISABLED 118,029 $132,001,162 $1,118 $1,592,814,345 $134,226,423 $1,132 $1,590,518,411 OFFICERS 19,685 $46,092,837 $2,342 $551,395,382 $46,094,376 $2,343 $550,800,496 ENLISTED 98,344 $85,908,325 $874 $1,041,418,963 $88,132,047 $891 $1,039,717,914
SURVIVORS 319,431 $325,973,510 $1,020 $3,948,617,419 $326,648,362 $1,021 $3,951,573,939 SURVIVOR BENEFIT PLAN (SBP) 255,615 $289,756,938 $1,134 $3,511,535,272 $290,378,141 $1,134 $3,516,177,181 RESERVE SBP (RC-SBP) 10,409 $6,358,316 $611 $76,389,369 $6,357,301 $610 $76,860,537 DEATH ON ACTIVE DUTY 10,295 $2,357,884 $229 $28,559,976 $2,349,076 $228 $28,551,068 ACMSS 501 $6,320,940 $12,617 $76,562,685 $6,297,330 $12,365 $76,538,803 TOTAL SBP 276,820 $304,794,077 $1,101 $3,693,047,302 $305,381,847 $1,102 $3,698,127,589 RSFPP (OLD PLAN) 5,045 $1,154,213 $229 $14,990,116 $1,174,956 $229 $15,208,890 SPEC SURV INDEMNITY ALLOWANCE (SSIA) 64,608 $19,985,226 $309 $240,079,272 $20,015,105 $309 $237,732,098 SBP GUARANTEED MIN. INCOME 59 $39,994 $678 $500,730 $40,259 $671 $505,362
GRAND TOTAL 2,315,806 $4,800,476,068 $2,073 $57,452,260,918 $4,797,005,341 $2,072 $57,411,820,845
Expenditures are estimated by setting current month expenditures equal to the previous month obligations. ACMSS dollar amounts are estimated. There are 2,871 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 24,230 survivors who are also receiving SBP and 40,378 whose SBP is fully offset by DIC.
DOD Obligations and Expenditures for Military Retirees and Survivors as of September 30, 2017
---------------------------OBLIGATIONS---------------------------- -------------------------EXPENDITURES--------------------------
Statistical Report on the MRS - September 30, 2017
-23- Department of Defense Office of the Actuary
Number of Military Retirees by State as of September 30, 2017 (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 61,464 57,612 126,773 36,468 33,963 72,273 7,245 6,877 14,462 2,111 1,802 4,389 15,640 14,970 35,649 ALASKA 10,908 10,000 22,488 4,180 3,653 8,043 710 658 1,414 193 152 356 5,825 5,537 12,676 AMERICAN SAMOA 334 303 468 241 214 310 53 51 87 22 20 38 18 18 32 ARIZONA 56,982 53,165 119,999 17,861 15,938 34,156 9,339 8,831 18,939 4,095 3,643 8,756 25,687 24,753 58,148 ARKANSAS 25,398 23,446 45,946 10,516 9,473 16,582 3,869 3,636 7,126 921 760 1,662 10,092 9,577 20,577 CALIFORNIA 157,276 144,445 327,800 29,930 24,966 48,534 68,096 64,703 149,231 17,929 15,875 39,664 41,321 38,901 90,371 COLORADO 53,451 49,636 127,635 20,711 18,521 43,100 6,331 5,957 13,987 1,817 1,520 3,808 24,592 23,638 66,741 CONNECTICUT 10,272 9,392 18,720 3,424 3,023 4,869 4,414 4,205 9,547 485 342 667 1,949 1,822 3,637 DELAWARE 9,108 8,646 17,339 2,602 2,419 4,466 1,164 1,099 2,223 305 254 560 5,037 4,874 10,089 DIST OF COLUMBIA 2,417 2,172 5,930 1,061 919 2,437 600 570 1,688 145 117 318 611 566 1,487 FLORIDA 200,509 187,934 447,962 57,376 51,355 116,418 63,148 60,746 143,340 10,170 8,894 23,178 69,815 66,939 165,026 GEORGIA 98,555 90,693 198,652 53,753 48,418 106,367 14,317 13,596 28,293 4,678 4,114 9,549 25,807 24,565 54,443 GUAM, MI 2,101 1,969 3,972 809 724 1,380 676 655 1,409 88 79 193 528 511 990 HAWAII 17,935 16,808 41,219 6,894 6,296 14,906 5,013 4,791 12,298 1,136 1,033 3,050 4,892 4,688 10,965 IDAHO 14,419 13,476 28,292 4,438 3,997 7,493 2,922 2,777 6,135 688 579 1,399 6,371 6,123 13,265 ILLINOIS 36,898 33,446 69,958 12,379 10,557 18,788 8,290 7,734 15,070 2,090 1,621 3,284 14,139 13,534 32,817 INDIANA 26,379 23,768 42,765 12,965 11,364 19,122 4,784 4,459 8,342 1,654 1,309 2,702 6,976 6,636 12,599 IOWA 13,333 12,258 21,833 6,218 5,567 9,245 2,778 2,643 4,734 676 542 1,105 3,661 3,506 6,750 KANSAS 22,270 20,735 45,470 12,325 11,272 25,500 2,624 2,479 4,813 837 722 1,808 6,484 6,262 13,350 KENTUCKY 28,891 26,461 53,672 18,835 17,153 34,126 3,707 3,461 6,872 1,266 1,024 2,320 5,083 4,823 10,355 LOUISIANA 26,794 24,353 50,348 11,399 9,930 18,875 4,430 4,147 8,463 1,574 1,340 3,356 9,391 8,936 19,654 MAINE 11,936 11,035 21,697 3,913 3,476 5,670 3,971 3,799 8,455 490 386 872 3,562 3,374 6,700 MARYLAND 55,417 51,628 129,431 21,085 19,299 46,864 15,758 15,018 40,699 2,932 2,549 6,512 15,642 14,762 35,356 MASSACHUSETTS 18,467 16,626 31,497 7,551 6,693 11,438 4,053 3,756 7,299 1,208 890 1,754 5,655 5,287 11,006 MICHIGAN 30,672 27,101 48,746 13,370 11,291 18,520 6,886 6,409 11,639 2,047 1,542 3,109 8,369 7,859 15,478 MINNESOTA 19,224 17,642 30,428 8,554 7,717 11,767 3,983 3,698 6,794 889 690 1,358 5,798 5,537 10,510 MISSISSIPPI 27,804 26,053 49,995 11,233 10,289 17,010 6,103 5,859 12,103 973 833 1,977 9,495 9,072 18,905 MISSOURI 38,893 35,584 69,715 17,923 15,938 30,135 6,907 6,492 12,070 2,347 2,008 4,461 11,716 11,146 23,049 MONTANA 9,515 8,879 18,388 3,325 3,005 5,729 1,708 1,618 3,376 495 424 1,058 3,987 3,832 8,225 NEBRASKA 14,654 13,712 31,114 3,628 3,211 5,689 1,930 1,832 3,930 416 342 786 8,680 8,327 20,709 NEVADA 29,541 27,861 62,143 6,296 5,591 11,955 6,681 6,450 13,878 1,707 1,547 3,751 14,857 14,273 32,559 NEW HAMPSHIRE 9,584 8,902 19,860 3,428 3,123 6,068 1,969 1,858 4,272 512 420 985 3,675 3,501 8,536 NEW JERSEY 19,309 17,377 31,871 8,708 7,729 13,118 3,917 3,606 6,810 1,076 779 1,479 5,608 5,263 10,463 NEW MEXICO 21,176 19,778 45,897 6,247 5,595 11,273 2,948 2,766 6,273 797 681 1,637 11,184 10,736 26,714 NEW YORK 40,037 35,372 60,986 19,365 16,716 26,725 7,940 7,261 12,750 2,272 1,594 2,978 10,460 9,801 18,532 NORTH CAROLINA 97,585 90,487 208,427 46,457 42,252 93,691 15,402 14,653 33,690 14,988 13,740 35,247 20,738 19,842 45,800 NORTH DAKOTA 5,437 5,134 9,456 1,797 1,662 2,614 469 436 809 102 76 154 3,069 2,960 5,878 OHIO 47,428 42,825 87,102 15,609 13,334 22,571 8,404 7,790 14,450 2,600 1,952 3,693 20,815 19,749 46,388 OKLAHOMA 36,491 33,518 68,763 15,841 14,183 27,722 4,683 4,367 8,443 1,213 1,009 2,306 14,754 13,959 30,292 OREGON 21,076 18,980 38,750 7,689 6,603 12,247 5,825 5,448 11,388 1,324 1,049 2,358 6,238 5,880 12,757 PENNSYLVANIA 51,961 47,663 93,299 22,965 20,787 38,566 11,852 11,162 23,058 3,486 2,784 6,108 13,658 12,930 25,566 PUERTO RICO 12,027 10,321 12,379 10,292 8,771 10,078 464 410 704 106 67 95 1,165 1,073 1,502 RHODE ISLAND 5,335 4,923 10,928 1,848 1,641 2,801 2,151 2,064 5,707 241 185 530 1,095 1,033 1,889 SOUTH CAROLINA 60,589 56,860 123,032 25,712 23,681 47,396 12,644 12,039 27,077 3,839 3,475 8,741 18,394 17,665 39,818 SOUTH DAKOTA 8,584 8,082 16,465 2,950 2,720 4,943 1,254 1,187 2,554 227 186 432 4,153 3,989 8,537 TENNESSEE 56,576 52,368 109,915 28,738 25,958 51,080 11,729 11,247 25,216 2,714 2,357 5,547 13,395 12,806 28,073 TEXAS 212,422 195,239 456,381 94,267 83,219 187,184 30,468 28,748 61,006 9,816 8,542 20,051 77,871 74,730 188,139 UTAH 17,398 16,304 34,592 5,970 5,474 10,330 2,057 1,925 4,032 612 505 1,182 8,759 8,400 19,047 VERMONT 3,904 3,583 6,512 2,093 1,905 3,058 629 587 1,322 159 117 264 1,023 974 1,869 VIRGINIA 157,387 150,305 441,850 50,609 47,512 140,418 60,776 58,642 162,454 12,390 11,720 37,726 33,612 32,431 101,252 VIRGIN ISLANDS 480 449 816 368 343 576 44 40 85 11 9 20 57 57 135 WASHINGTON 74,630 69,787 159,937 26,724 24,005 53,738 25,304 24,304 56,069 2,394 2,057 4,972 20,208 19,421 45,159 WEST VIRGINIA 11,033 10,042 18,756 4,944 4,400 7,617 2,123 2,000 3,973 738 594 1,269 3,228 3,048 5,897 WISCONSIN 22,025 20,214 35,854 10,142 9,188 14,668 4,892 4,608 8,734 1,256 966 1,947 5,735 5,452 10,505 WYOMING 5,638 5,276 10,898 1,592 1,439 2,511 810 764 1,598 199 158 385 3,037 2,915 6,404 OTHER 26,718 25,747 61,384 9,868 9,348 22,783 6,629 6,452 14,608 1,342 1,273 3,369 8,879 8,674 20,624
TOTAL 2,156,647 1,996,375 $4,474,503 845,486 757,820 $1,585,541 497,873 473,370 $1,075,795 130,798 113,248 $281,275 682,490 651,937 $1,531,891
Statistical Report on the MRS - September 30, 2017
-24- Department of Defense Office of the Actuary
Number of Military Retirees Age 65+ by State as of September 30, 2017 (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 31,124 30,030 63,764 17,775 17,202 34,085 3,533 3,417 7,407 896 782 2,006 8,920 8,629 20,266 ALASKA 3,663 3,393 7,700 1,406 1,306 2,853 321 291 629 74 54 122 1,862 1,742 4,095 AMERICAN SAMOA 127 124 214 71 69 120 27 26 45 14 14 24 15 15 25 ARIZONA 30,755 29,438 69,624 9,336 8,808 19,656 5,343 5,138 11,620 1,806 1,595 4,217 14,270 13,897 34,131 ARKANSAS 14,722 14,101 27,928 6,255 5,976 10,395 2,302 2,217 4,511 461 376 874 5,704 5,532 12,148 CALIFORNIA 84,385 79,532 186,851 16,747 15,231 30,533 34,529 33,127 78,910 6,891 6,211 16,847 26,218 24,963 60,561 COLORADO 23,695 22,732 61,497 8,349 7,987 20,089 3,103 2,980 7,089 685 560 1,508 11,558 11,205 32,811 CONNECTICUT 5,648 5,321 9,937 2,160 2,022 2,951 2,076 2,013 4,575 231 153 283 1,181 1,133 2,127 DELAWARE 4,722 4,588 9,296 1,505 1,466 2,642 633 604 1,298 133 110 264 2,451 2,408 5,092 DIST OF COLUMBIA 1,229 1,124 2,841 572 523 1,295 284 266 771 50 38 109 323 297 667 FLORIDA 99,870 95,670 237,407 29,209 27,751 63,770 29,809 28,838 72,912 4,448 3,880 10,910 36,404 35,201 89,816 GEORGIA 41,267 39,736 90,039 20,977 20,258 46,150 5,978 5,788 12,777 1,773 1,591 3,948 12,539 12,099 27,164 GUAM, MI 848 818 1,614 336 321 604 250 241 516 33 30 77 229 226 416 HAWAII 8,354 7,932 18,512 3,388 3,216 7,027 1,930 1,826 4,853 408 375 1,133 2,628 2,515 5,499 IDAHO 7,640 7,354 15,415 2,432 2,331 4,236 1,658 1,600 3,617 327 283 718 3,223 3,140 6,844 ILLINOIS 16,990 15,844 32,094 6,223 5,664 9,645 3,640 3,495 6,764 818 619 1,269 6,309 6,066 14,417 INDIANA 13,310 12,540 22,341 6,483 6,070 9,999 2,155 2,062 3,902 649 490 1,041 4,023 3,918 7,399 IOWA 7,082 6,733 11,116 3,285 3,093 4,524 1,508 1,448 2,504 257 209 445 2,032 1,983 3,642 KANSAS 10,808 10,466 22,218 5,326 5,164 11,161 1,521 1,466 2,832 386 336 856 3,575 3,500 7,369 KENTUCKY 13,382 12,748 25,714 8,253 7,887 15,210 1,826 1,742 3,560 473 394 975 2,830 2,725 5,969 LOUISIANA 13,251 12,600 25,967 5,402 5,102 9,525 2,027 1,944 4,041 569 480 1,226 5,253 5,074 11,175 MAINE 6,928 6,589 12,707 2,379 2,246 3,500 2,073 1,991 4,607 226 176 421 2,250 2,176 4,180 MARYLAND 21,429 19,959 50,585 8,832 8,330 19,758 5,693 5,364 15,376 907 754 1,974 5,997 5,511 13,478 MASSACHUSETTS 11,538 10,765 19,082 4,788 4,482 7,144 2,689 2,539 4,657 629 476 884 3,432 3,268 6,396 MICHIGAN 15,226 14,058 24,520 6,705 6,075 9,376 3,256 3,117 5,566 726 498 1,035 4,539 4,368 8,542 MINNESOTA 11,082 10,483 16,942 5,087 4,787 6,696 2,221 2,096 3,739 386 298 582 3,388 3,302 5,925 MISSISSIPPI 15,009 14,494 27,223 6,419 6,219 9,662 2,583 2,499 5,474 477 419 1,032 5,530 5,357 11,055 MISSOURI 19,737 18,784 36,492 8,790 8,323 15,272 3,678 3,556 6,606 985 836 1,992 6,284 6,069 12,622 MONTANA 5,103 4,893 10,086 1,947 1,849 3,306 920 887 1,912 229 194 506 2,007 1,963 4,362 NEBRASKA 6,873 6,582 14,739 1,973 1,848 2,913 903 867 1,657 147 117 260 3,850 3,750 9,909 NEVADA 15,044 14,522 33,733 3,463 3,283 7,192 3,627 3,530 7,989 856 785 2,031 7,098 6,924 16,521 NEW HAMPSHIRE 5,706 5,426 11,981 2,025 1,949 3,608 1,160 1,102 2,592 243 200 453 2,278 2,175 5,328 NEW JERSEY 11,241 10,461 18,284 5,520 5,179 8,385 2,254 2,118 3,918 546 396 761 2,921 2,768 5,219 NEW MEXICO 10,945 10,421 25,055 3,527 3,317 6,747 1,640 1,561 3,731 401 339 872 5,377 5,204 13,704 NEW YORK 21,539 19,967 31,236 10,401 9,633 13,409 4,215 3,980 6,463 962 658 1,141 5,961 5,696 10,223 NORTH CAROLINA 42,833 41,393 97,541 19,890 19,165 41,325 7,340 7,149 17,573 4,709 4,487 13,041 10,894 10,592 25,601 NORTH DAKOTA 2,440 2,347 3,991 1,055 1,004 1,405 226 208 380 26 18 34 1,133 1,117 2,172 OHIO 23,247 21,689 42,878 7,899 7,241 11,860 3,944 3,761 6,821 1,018 730 1,433 10,386 9,957 22,764 OKLAHOMA 18,004 17,216 35,327 7,821 7,491 14,500 2,203 2,102 4,073 576 481 1,210 7,404 7,142 15,544 OREGON 12,706 12,009 24,964 4,379 4,093 7,630 3,585 3,439 7,359 746 610 1,426 3,996 3,867 8,550 PENNSYLVANIA 28,583 27,026 50,297 13,236 12,548 21,605 6,022 5,781 11,828 1,567 1,213 2,693 7,758 7,484 14,170 PUERTO RICO 6,873 6,358 6,896 5,800 5,349 5,502 157 148 261 62 37 47 854 824 1,087 RHODE ISLAND 3,240 3,083 6,333 1,194 1,135 1,767 1,197 1,155 3,136 129 94 268 720 699 1,161 SOUTH CAROLINA 31,533 30,526 67,203 13,230 12,827 24,969 6,743 6,515 15,739 1,586 1,458 4,034 9,974 9,726 22,462 SOUTH DAKOTA 4,490 4,323 8,535 1,798 1,722 2,909 652 622 1,337 98 80 205 1,942 1,899 4,084 TENNESSEE 28,244 27,157 56,017 13,185 12,642 23,723 5,681 5,516 12,468 1,252 1,106 2,755 8,126 7,893 17,071 TEXAS 95,867 92,306 227,180 37,283 35,716 84,622 13,218 12,785 27,996 3,503 3,064 7,717 41,863 40,741 106,846 UTAH 9,454 9,121 18,793 3,699 3,584 6,346 1,240 1,191 2,470 279 235 635 4,236 4,111 9,342 VERMONT 2,323 2,214 3,730 1,246 1,201 1,752 378 360 800 75 49 110 624 604 1,067 VIRGINIA 60,850 58,596 183,524 21,861 21,042 62,688 21,469 20,816 65,062 3,684 3,449 12,519 13,836 13,289 43,255 VIRGIN ISLANDS 240 229 345 195 186 259 21 19 42 5 5 9 19 19 35 WASHINGTON 36,112 34,796 83,357 12,433 11,947 27,647 11,015 10,634 26,060 1,204 1,055 2,686 11,460 11,160 26,964 WEST VIRGINIA 6,088 5,709 10,377 2,737 2,571 4,214 1,143 1,082 2,218 351 268 622 1,857 1,788 3,322 WISCONSIN 11,757 11,144 18,231 5,819 5,521 8,000 2,271 2,170 3,906 492 363 719 3,175 3,090 5,607 WYOMING 2,723 2,621 5,311 875 836 1,357 404 389 844 73 55 150 1,371 1,341 2,960 OTHER 9,840 9,530 22,268 3,433 3,302 7,935 2,842 2,749 5,901 368 337 873 3,197 3,142 7,559
TOTAL 1,047,719 999,621 $2,247,848 406,414 386,090 $785,453 233,116 224,327 $525,694 50,905 43,920 $115,983 357,284 345,284 $820,718
Statistical Report on the MRS - September 30, 2017
-25- Department of Defense Office of the Actuary
Number of Military Retirees as of September 30, 2017 (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 61,464 57,612 126,773 16,086 16,045 57,772 662 582 1,381 38,722 38,309 65,153 5,994 2,676 2,467 ALASKA 10,908 10,000 22,488 2,220 2,213 8,165 130 110 243 7,300 7,126 13,561 1,258 551 519 AMERICAN SAMOA 334 303 468 14 14 42 4 4 9 209 209 372 107 76 45 ARIZONA 56,982 53,165 119,999 13,746 13,715 49,833 590 489 1,192 37,013 36,592 67,033 5,633 2,369 1,940 ARKANSAS 25,398 23,446 45,946 4,774 4,764 15,377 201 162 352 17,418 17,267 29,145 3,005 1,253 1,072 CALIFORNIA 157,276 144,445 327,800 37,808 37,729 136,497 1,657 1,393 3,302 100,872 98,934 182,348 16,939 6,389 5,654 COLORADO 53,451 49,636 127,635 17,536 17,521 69,025 788 670 1,558 29,169 28,810 54,985 5,958 2,635 2,066 CONNECTICUT 10,272 9,392 18,720 2,743 2,741 8,256 162 143 276 6,033 5,992 9,812 1,334 516 376 DELAWARE 9,108 8,646 17,339 1,669 1,669 5,404 68 51 131 6,668 6,618 11,496 703 308 306 DIST OF COLUMBIA 2,417 2,172 5,930 933 929 3,939 59 46 79 1,120 1,076 1,817 305 121 95 FLORIDA 200,509 187,934 447,962 52,052 51,900 198,510 2,152 1,856 4,920 127,633 126,122 237,069 18,672 8,056 7,463 GEORGIA 98,555 90,693 198,652 19,420 19,375 69,663 1,017 864 1,970 66,247 65,733 122,258 11,871 4,721 4,760 GUAM, MI 2,101 1,969 3,972 225 225 841 8 8 16 1,663 1,656 3,060 205 80 55 HAWAII 17,935 16,808 41,219 4,988 4,978 19,609 209 165 406 11,272 11,040 20,598 1,466 625 606 IDAHO 14,419 1