The Defense Finance and Accounting Service (DFAS) is currently working with the Department of Veterans Affairs (VA) to determine those individuals who meet the criteria. We expect that DIC offsets will be stopped for payments that are made around the first of February. You will receive a letter from DFAS if research shows you to be eligible.

Yes, if it is recognized by the state in which the marriage occurred. If entitlement to this benefit is based on a common­ law marriage, sufficient proof of a valid marriage will be required.

You will automatically be notified if DFAS can determine your eligibility. If on or before April 1, 2010, your SBP annuity payment is not increased and you believe you may be eligible to have your SBP payments adjusted due to a remarriage after age 57, you will need to provide DFAS proof of status and request a review of their record.

There is no application process since DFAS will determine from existing records whether an individual is eligible. Eligible annuitants will be notified if additional documentation is required.

This benefit becomes effective on the date of remarriage, but not earlier than January 1, 2004, which is the effective date of the entitling legislation.

Yes, taxes will be withheld in an amount equal to 10% of the retroactive benefit, unless the individual submits a new W­4P, Withholding Certificate for Pension or Annuity Payments, that requests no withholding from the retroactive amount.

Yes. Any refund of SBP premiums, not previously recovered by DFAS, will be collected first from any retroactive entitlement and then from the increased monthly SBP entitlement.

You may or may not be able to recover the taxes. For each year in which repayment is made, you may claim the amount of the repayment as a miscellaneous itemized deduction if you itemize deductions on your tax return. This deduction will be subject to the 2­percent floor of your adjusted gross income. In some circumstances, you may be able to claim a tax credit under section 1341 of the Internal Revenue Code if the amount of repayment exceeds $3,000. It is recommended that you consult with an accountant or a tax advisor.

Yes, provided you made application to the VA to restore Dependency and Indemnity Compensation (DIC) before December 16, 2004 and were granted such entitlement by the VA. However, if your DIC payments were restored because the post­57 remarriage ended prior to December 16, 2003, then you are not eligible to receive full SBP without offset for DIC.

If you qualified under the criteria of the previous question, the death of your second spouse will not result in loss of entitlement.

The entitlement to DIC by reason of remarriage after age 57 is the single criterion for entitlement to SBP without offset. If you qualify based on remarriage after age 57, dissolution of your subsequent marriage will not result in loss of the dual entitlement unless, upon investigation, the circumstances of the remarriage reveal intent to defraud the government.