M21-1, Part 1, Appendix B, Section A

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M21-1, Part 1, Appendix B, Section A

October 6, 2011 M21-1, Part I Change 57 Appendix B

IMPROVED DEATH PENSION Entitlement Codes No Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/10

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $7,933 $9,696 $12,681 10 SS 81 1C $2,020 81 1C 11 SS-1C $10,385 $12,144 $15,128 11 SS-1C 82 2C $4,040 82 2C 12 SS-2C $12,405 $14,164 $17,148 12 SS-2C 83 3C $6,060 83 3C 13 SS-3C $14,425 $16,184 $19,168 13 SS-3C 84 4C $8,080 84 4C For each additional $2,020 $2,020 $2,020 For each additional For each additional $2,020 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $7,933 12/1/10 $6,800 1/1/97 $7,950 1/1/04

$6,950 1/1/98 $8,200 1/1/05 $7,050 1/1/99 $8,450 1/1/06 SURVIVING SPOUSE OF SAW VETERAN* $7,200 1/1/00 $8,750 1/1/07 Dependency Codes A/A Rate $7,450 1/1/01 $8,950 1/1/08 10 SS $13,195 $7,700 1/1/02 $9,350 1/1/09 11 SS-1C $15,587 $7,800 1/1/03 $9,350 1/1/10 12 SS-2C $17,607 $7,800 1/1/03 $9,350 1/1/11 For each additional child add $2,020

PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98.

A(2010)-1 October 6, 2011 M21-1, Part I Change 57 Appendix B

IMPROVED DEATH PENSION Entitlement Codes No Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/09

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $7,933 $9,696 $12,681 10 SS 81 1C $2,020 81 1C 11 SS-1C $10,385 $12,144 $15,128 11 SS-1C 82 2C $4,040 82 2C 12 SS-2C $12,405 $14,164 $17,148 12 SS-2C 83 3C $6,060 83 3C 13 SS-3C $14,425 $16,184 $19,168 13 SS-3C 84 4C $8,080 84 4C For each additional $2,020 $2,020 $2,020 For each additional For each additional $2,020 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $7,933 12/1/09 $6,800 1/1/97 $7,950 1/1/04 $6,950 1/1/98 $8,200 1/1/05 $7,050 1/1/99 $8,450 1/1/06 SURVIVING SPOUSE OF SAW VETERAN* $7,200 1/1/00 $8,750 1/1/07 Dependency Codes A/A Rate $7,450 1/1/01 $8,950 1/1/08 10 SS $13,195 $7,700 1/1/02 $9,350 1/1/09 11 SS-1C $15,587 $7,800 1/1/03 $9,350 1/1/10 12 SS-2C $17,607 For each additional child add $2,020

PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98.

A(2009)-1 October 6, 2011 M21-1, Part I Change 57 Appendix B

IMPROVED DEATH PENSION Entitlement Codes 5.8 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/08

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $7,933 $9,696 $12,681 10 SS 81 1C $2,020 81 1C 11 SS-1C $10,385 $12,144 $15,128 11 SS-1C 82 2C $4,040 82 2C 12 SS-2C $12,405 $14,164 $17,148 12 SS-2C 83 3C $6,060 83 3C 13 SS-3C $14,425 $16,184 $19,168 13 SS-3C 84 4C $8,080 84 4C For each additional $2,020 $2,020 $2,020 For each additional For each additional $2,020 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $7,933 12/1/08 $6,800 1/1/97 $7,950 1/1/04 $6,950 1/1/98 $8,200 1/1/05 $7,050 1/1/99 $8,450 1/1/06 SURVIVING SPOUSE OF SAW VETERAN* $7,200 1/1/00 $8,750 1/1/07 Dependency Codes A/A Rate $7,450 1/1/01 $8,950 1/1/08 10 SS $13,195 $7,700 1/1/02 $9,350 1/1/09 11 SS-1C $15,587 $7,800 1/1/03 12 SS-2C $17,607 For each child add $2,020 additional

PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98.

A(2008)-1 December 5, 2008 M21-1, Part I Change 56 Appendix B

IMPROVED DEATH PENSION Entitlement Codes 2.3% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/07

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $7,498 $9,164 $11,985 10 SS 81 1C $1,909 81 1C 11 SS-1C $9,815 $11,478 $14,298 11 SS-1C 82 2C $3,818 82 2C 12 SS-2C $11,724 $13,387 $16,207 12 SS-2C 83 3C $5,727 83 3C 13 SS-3C $13,633 $15,296 $18,116 13 SS-3C 84 4C $7,636 84 4C For each additional $1,909 $1,909 $1,909 For each additional For each additional $1,909 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $7,498 12/1/07 $6,800 1/1/97 $7,800 1/1/03 $6,950 1/1/98 $7,950 1/1/04 $7,050 1/1/99 $8,200 1/1/05 SURVIVING SPOUSE OF SAW VETERAN* $7,200 1/1/00 $8,450 1/1/06 Dependency Codes A/A Rate $7,450 1/1/01 $8,750 1/1/07 10 SS $12,758 $7,700 1/1/02 $8,950 1/1/08 11 SS-1C $15,071 12 SS-2C $16,980 For each additional child add $1,909

PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98.

A(2007)-1 December 5, 2008 M21-1, Part I Change 56 Appendix B

IMPROVED DEATH PENSION Entitlement Codes 3.3 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/06

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $7,329 $8,957 $11,715 10 SS 81 1C $1,866 81 1C 11 SS-1C $9,594 $11,219 $13,976 11 SS-1C 82 2C $3,732 82 2C 12 SS-2C $11,460 $13,085 $15,842 12 SS-2C 83 3C $5,598 83 3C 13 SS-3C $13,326 $14,951 $17,708 13 SS-3C 84 4C $7,464 84 4C For each additional $1,866 $1,866 $1,866 For each additional For each additional $1,866 child - Add child – Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD’S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $7,329 12/1/06 $6,550 1/1/96 $7,700 1/1/02 $6,800 1/1/97 $7,800 1/1/03 $6,950 1/1/98 $7,950 1/1/04 SURVIVING SPOUSE OF SAW VETERAN* $7,050 1/1/99 $8,200 1/1/05 Dependency Codes A/A Rate $7,200 1/1/00 $8,450 1/1/06 10 SS $12,471 $7,450 1/1/01 $8,750 1/1/07 11 SS-1C $14,732 12 SS-2C $16,598 For each additional child add $1,866

PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98.

A(2006)-1 November 14, 2006 M21-1, Part I Change 54 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 4.1 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/05

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $7,094 $8,670 $11,340 10 SS 81 1C $1,806 81 1C 11 SS-1C $9,287 $10,860 $13,529 11 SS-1C 82 2C $3,612 82 2C 12 SS-2C $11,093 $12,666 $15,335 12 SS-2C 83 3C $5,418 83 3C 13 SS-3C $12,899 $14,472 $17,141 13 SS-3C 84 4C $7,224 84 4C For each additional $1,806 $1,806 $1,806 For each additional For each additional $1,806 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $7,094 12/1/05 $6,400 1/1/95 $7,450 1/1/01 $6,550 1/1/96 $7,700 1/1/02 $6,800 1/1/97 $7,800 1/1/03 SURVIVING SPOUSE OF SAW VETERAN* $6,950 1/1/98 $7,950 1/1/04 Dependency Codes A/A Rate $7,050 1/1/99 $8,200 1/1/05 10 SS $12,072 $7,200 1/1/00 $8,450 1/1/06 11 SS-1C $14,261 12 SS-2C $16,067 For each additional child add $1,806

A(2005)-1 * PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. September 29, 2006 M21-1, Part 1 Change 52 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 2.7 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/04

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $6,814 $8,328 $10,893 10 SS 81 1C $1,734 81 1C 11 SS-1C $8,921 $10,432 $12,996 11 SS-1C 82 2C $3,468 82 2C 12 SS-2C $10,655 $12,166 $14,730 12 SS-2C 83 3C $5,202 83 3C 13 SS-3C $12,389 $13,900 $16,464 13 SS-3C 84 4C $6,936 84 4C For each additional $1,734 $1,734 $1,734 For each additional For each additional $1,734 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $6,814 12/1/04 $6,250 1/1/94 $7,200 1/1/00 $6,400 1/1/95 $7,450 1/1/01 $6,550 1/1/96 $7,700 1/1/02 SURVIVING SPOUSE OF SAW VETERAN* $6,800 1/1/97 $7,800 1/1/03 Dependency Codes A/A Rate $6,950 1/1/98 $7,950 1/1/04 10 SS $11,596 $7,050 1/1/99 $8,200 1/1/05 11 SS-1C $13,699 12 SS-2C $15,433 For each additional child add $1,734

A(2004)-1 * PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. October 4, 2004 M21-1, Part 1 Change 49 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 2.1 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/03

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $6,634 $8,109 $10,606 10 SS 81 1C $1,688 81 1C 11 SS-1C $8,686 $10,157 $12,654 11 SS-1C 82 2C $3,376 82 2C 12 SS-2C $10,374 $11,845 $14,342 12 SS-2C 83 3C $5,064 83 3C 13 SS-3C $12,062 $13,533 $16,030 13 SS-3C 84 4C $6,752 84 4C For each additional $1,688 $1,688 $1,688 For each additional For each additional $1,688 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $6,634 12/1/03 $6,050 1/1/93 $7,050 1/1/99 $6,250 1/1/94 $7,200 1/1/00 $6,400 1/1/95 $7,450 1/1/01 SURVIVING SPOUSE OF SAW VETERAN* $6,550 1/1/96 $7,700 1/1/02 Dependency Codes A/A Rate $6,800 1/1/97 $7,800 1/1/03 10 SS $11,291 $6,950 1/1/98 $7,950 1/1/04 11 SS-1C $13,338 12 SS-2C $15,026 For each additional child add $1,688

A(2003)-1 * PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. September 25, 2003 M21-1, Part 1 Change 46 IMPROVED DEATH PENSION

Entitlement Codes 1.4 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/02

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $6,497 $7,942 $10,387 10 SS 81 1C $1,653 81 1C 11 SS-1C $8,507 $9,948 $12,393 11 SS-1C 82 2C $3,306 82 2C 12 SS-2C $10,160 $11,601 $14,046 12 SS-2C 83 3C $4,959 83 3C 13 SS-3C $11,813 $13,254 $15,699 13 SS-3C 84 4C $6,612 84 4C For each additional $1,653 $1,653 $1,653 For each additional For each additional $1,653 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $6,497 12/1/02 $5,900 1/1/92 $6,950 1/1/98 $6,050 1/1/93 $7,050 1/1/99 $6,250 1/1/94 $7,200 1/1/00 SURVIVING SPOUSE OF SAW VETERAN* $6,400 1/1/95 $7,450 1/1/01 Dependency Codes A/A Rate $6,550 1/1/96 $7,700 1/1/02 10 SS $11,058 $6,800 1/1/97 $7,800 1/1/03 11 SS-1C $13,063 12 SS-2C $14,716 For each additional child add $1,653

* PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. A(2002)-1 November 4, 2002 M21-1, Part I Change 41 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 2.6 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/01

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $6,407 $7,832 $10,243 10 SS 81 1C $1,630 81 1C 11 SS-1C $8,389 $9,810 $12,221 11 SS-1C 82 2C $3,260 82 2C 12 SS-2C $10,019 $11,440 $13,851 12 SS-2C 83 3C $4,890 83 3C 13 SS-3C $11,649 $13,070 $15,481 13 SS-3C 84 4C $6,520 84 4C For each additional $1,630 $1,630 $1,630 For each additional For each additional $1,630 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $6,407 12/1/01 $5,550 1/1/91 $6,800 1/1/97 $5,900 1/1/92 $6,950 1/1/98 $6,050 1/1/93 $7,050 1/1/99 SURVIVING SPOUSE OF SAW VETERAN* $6,250 1/1/94 $7,200 1/1/00 Dependency Codes A/A Rate $6,400 1/1/95 $7,450 1/1/01 10 SS $10,905 $6,550 1/1/96 $7,700 1/1/02 11 SS-1C $12,882 12 SS-2C $14,512 For each additional child add $1,630

A (2001)-1 * PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. August 31, 2001 M21-1, Part 1 Change 35 Appendix B IMPROVED DEATH PENSION

Entitlement Codes 3.5 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/00 MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $6,237 $7,625 $9,973 10 SS 81 1C $1,586 81 1C 11 SS-1C $8,168 $9,551 $11,900 11 SS-1C 82 2C $3,172 82 2C 12 SS-2C $9,754 $11,137 $13,486 12 SS-2C 83 3C $4,758 83 3C 13 SS-3C $11,340 $12,723 $15,072 13 SS-3C 84 4C $6,344 84 4C For each additional $1,586 $1,586 $1,586 For each additional For each additional $1,586 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME Amount Effective Date Effective Exclusion Effective $6,237 12/1/00 Exclusion$5,550 Date1/1/91 Date$6,800 1/1/97 $5,900 1/1/92 $6,950 1/1/98 $6,050 1/1/93 $7,050 1/1/99 SURVIVING SPOUSE OF SAW VETERAN* $6,250 1/1/94 $7,200 1/1/00 Dependency Codes A/A Rate $6,400 1/1/95 $7,450 1/1/01 10 SS $10,618 $6,550 1/1/96 11 SS-1C $12,544 12 SS-2C $14,130 For each additional child add $1,586 * PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. A(2000)-1 M21-1, Part I August 22, 2000 Change 32 Appendix B IMPROVED DEATH PENSION

Entitlement Codes 2.4 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/99

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $6,026 $7,367 $9,635 10 SS 81 1C $1,532 81 1C 11 SS-1C $7,891 $9,228 $11,497 11 SS-1C 82 2C $3,064 82 2C 12 SS-2C $9,423 $10,760 $13,029 12 SS-2C 83 3C $4,596 83 3C 13 SS-3C $10,955 $12,292 $14,561 13 SS-3C 84 4C $6,128 84 4C For each additional $1,532 $1,532 $1,532 For each additional For each additional $1,532 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $6,026 12/1/99 $5,550 1/1/91 $6,800 1/1/97 $5,900 1/1/92 $6,950 1/1/98 $6,050 1/1/93 $7,050 1/1/99 SURVIVING SPOUSE OF SAW VETERAN* $6,250 1/1/94 $7,200 1/1/00 Dependency Codes A/A Rate $6,400 1/1/95 10 SS $10,258 $6,550 1/1/96 11 SS-1C $12,119 12 SS-2C $13,651 For each additional child add $1,532

* PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. A-(1999)-1 September 27, 1999 M21-1, Part I Change 31 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 1.3 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/98

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $5,884 $7,194 $9,409 10 SS 81 1C $1,496 81 1C 11 SS-1C $7,706 $9,011 $11,227 11 SS-1C 82 2C $2,992 82 2C 12 SS-2C $9,202 $10,507 $12,723 12 SS-2C 83 3C $4,488 83 3C 13 SS-3C $10,698 $12,003 $14,219 13 SS-3C 84 4C $5,984 84 4C For each additional $1,496 $1,496 $1,496 For each additional For each additional $1,496 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $5,884 12/1/98 $5,550 1/1/91 $6,800 1/1/97 $5,900 1/1/92 $6,950 1/1/98 $6,050 1/1/93 $7,050 1/1/99 SURVIVING SPOUSE OF SAW VETERAN* $6,250 1/1/94 Dependency Codes A/A Rate $6,400 1/1/95 10 SS $10,017 $6,550 1/1/96 11 SS-1C $11,834 12 SS-2C $13,330 For each additional child add $1,496

 PL 105-178 increased A/A rates for surviving spouses of SAW veterans effective 10/1/98. A-(1998)-1 March 11, 1998 M21-1, Part I Change 27 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 2.1 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/97

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 SS $5,808 $7,101 $9,288 10 SS 81 1C $1,476 81 1C 11 SS-1C $7,607 $8,895 $11,082 11 SS-1C 82 2C $2,952 82 2C 12 SS-2C $9,083 $10,371 $12,558 12 SS-2C 83 3C $4,428 83 3C 13 SS-3C $10,559 $11,847 $14,034 13 SS-3C 84 4C $5,904 84 4C For each additional $1,476 $1,476 $1,476 For each additional For each additional $1,476 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $5,550 1/1/91 $6,400 1/1/95 $5,808 12/1/97 $5,900 1/1/92 $6,550 1/1/96 $6,050 1/1/93 $6,800 1/1/97 $6,250 1/1/94 $6,950 1/1/98 April 18, 1997 M21-1, Part I Change 24 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 2.9 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/96

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 Widow/er $5,688 $6,954 $9,096 10 Widow/er 81 1C $1,445 81 1C 11 W-1C $7,450 $8,712 $10,854 11 W-1C 82 2C $2,890 82 2C 12 W-2C $8,895 $10,157 $12,299 12 W-2C 83 3C $4,335 83 3C 13 W-3C $10,340 $11,602 $13,744 13 W-3C 84 4C $5,780 84 4C For each additional $1,445 $1,445 $1,445 For each additional For each additional $1,445 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $5,300 1/1/90 $6,250 1/1/94 $5,649 12/1/96 $5,550 1/1/91 $6,400 1/1/95 $5,688 7/1/97 $5,900 1/1/92 $6,550 1/1/96 $6,050 1/1/93 $6,800 1/1/97

A(1996)-1 March 7, 1996 M21-1, Part 1 Change 21 Appendix B

IMPROVED DEATH PENSION

Entitlement Codes 2.6 % Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/95

MAXIMUM ANNUAL RATES

Dep Codes Surviving Surviving Surviving Child Spouse Spouse + Spouse + Dep Codes Dep Codes Only Dep Codes HB A/A 10 Widow/er $5,527 $6,758 $8,839 10 Widow/er 81 1C $1,404 81 1C 11 W-1C $7,240 $8,466 $10,548 11 W-1C 82 2C $2,808 82 2C 12 W-2C $8,644 $9,870 $11,952 12 W-2C 83 3C $4,212 83 3C 13 W-3C $10,048 $11,274 $13,356 13 W-3C 84 4C $5,616 84 4C For each additional $1,404 $1,404 $1,404 For each additional For each additional $1,404 child - Add child - Add child - Add

SBP/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) DEDUCTION FROM CHILD'S EARNED INCOME

Amount Effective Date Exclusion Effective Date Exclusion Effective Date $5,100 1/1/89 $6,050 1/1/93 $5,488 12/1/95 $5,300 1/1/90 $6,250 1/1/94 $5,550 1/1/91 $6,400 1/1/95 $5,900 1/1/92 $6,550 1/1/96

A(1995)-1 March 2, 1995 IMPROVED DEATH PENSION M21-1, Part 1 SAW(1), MEXICAN BORDER PERIOD Change 20 WWI, WWII, KOREAN CONFLICT Appendix B VIETNAM ERA, PERSIAN GULF WAR

Entitlement Codes 2.8% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/94 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $5,386 $6,586 $8,615 Widow/er 10 81 1C $1,368 1 81 ______11 W-1C $7,056 $8,251 $10,280 W-1C 11 82 2C $2,736 2 82 ______12 W-2C $8,424 $9,619 $11,648 W-2C 12 83 3C $4,104 3 83 ______13 W-3C $9,792 $10,987 $13,016 W-3C 13 84 4C $5,472 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,368 for each additional child add $1,368 $1,368 $1,368 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date Exclusion Effective Date ______$5,347 12/1/94 $4,950 1/1/88 $5,900 1/1/92 ______$5,100 1/1/89 $6,050 1/1/93 ______$5,300 1/1/90 $6,250 1/1/94 ______$5,550 1/1/91 $6.400 1/1/95 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1994)-1 SAW children are not eligible. March 17, 1994 IMPROVED DEATH PENSION M21-1, Part 1 SAW(1), MEXICAN BORDER PERIOD Change 17 WWI, WWII, KOREAN CONFLICT Appendix B VIETNAM ERA, PERSIAN GULF WAR

Entitlement Codes 2.6% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/93 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $5,239 $6,406 $8,380 Widow/er 10 81 1C $1,330 1 81 ______11 W-1C $6,863 $8,026 $10,000 W-1C 11 82 2C $2,660 2 82 ______12 W-2C $8,193 $9,356 $11,330 W-2C 12 83 3C $3,990 3 83 ______13 W-3C $9,523 $10,686 $12,660 W-3C 13 84 4C $5,320 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,330 for each additional child add $1,330 $1,330 $1,330 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date Exclusion Effective Date ______$5,200 12/1/93 $4,440 1/1/87 $5,550 1/1/91 ______$4,950 1/1/88 $5,900 1/1/92 ______$5,100 1/1/89 $6,050 1/1/93 ______$5,300 1/1/90 $6.250 1/1/94 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1993)-1 SAW children are not eligible. February 18, 1993 IMPROVED DEATH PENSION M21-1, Part 1 SAW(1), MEXICAN BORDER PERIOD Change 12 WWI, WWII, KOREAN CONFLICT Appendix B VIETNAM ERA, PERSIAN GULF WAR

Entitlement Codes 3.0% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, 7D, and 0D Effective 12/1/92 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $5,106 $6,243 $8,167 Widow/er 10 81 1C $1,296 1 81 ______11 W-1C $6,689 $7,822 $9,746 W-1C 11 82 2C $2,592 2 82 ______12 W-2C $7,985 $9,356 $11,042 W-2C 12 83 3C $3,888 3 83 ______13 W-3C $9,281 $10,414 $12,338 W-3C 13 84 4C $5,184 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,296 for each additional child add $1,296 $1,296 $1,296 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date Exclusion Effective Date ______$5,067 12/1/92 $3,560 1/1/86 $5,300 1/1/90 ______$4,440 1/1/87 $5,550 1/1/91 ______$4,950 1/1/88 $5,900 1/1/92 ______$5,100 1/1/89 $6.050 1/1/93 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1992)-1 SAW children are not eligible. April 21, 1992 IMPROVED DEATH PENSION M21-1, Part 1 SAW(1), MEXICAN BORDER PERIOD Change 9 WWI, WWII, KOREAN CONFLICT Appendix B VIETNAM ERA, PERSIAN GULF WAR

Entitlement Codes 3.7% Cost-of-Living Increase 1D, 2D, 3D, 5D, 7D, and 0D Effective 12/1/91 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $4,957 $6,061 $7,929 Widow/er 10 81 1C $1,258 1 81 ______11 W-1C $6,494 $7,594 $9,462 W-1C 11 82 2C $2,516 2 82 ______12 W-2C $7,752 $8,852 $10,720 W-2C 12 83 3C $3,774 3 83 ______13 W-3C $9,010 $10,110 $11,978 W-3C 13 84 4C $5,032 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,258 for each additional child add $1,258 $1,258 $1,258 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date Exclusion Effective Date ______$4,918 12/1/91 $3,430 1/1/85 $5,100 1/1/89 ______$3,560 1/1/86 $5,300 1/1/90 ______$4,440 1/1/87 $5,550 1/1/91 ______$5,100 1/1/89 $6.050 1/1/92 ______

(1) Only SAW Surviving spouses are eligible. A(1991)-1 SAW children are not eligible. April 19,1991 IMPROVED DEATH PENSION M21-1, Part 1 SAW(1), MEXICAN BORDER PERIOD Change 4 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA,

Entitlement Codes 5.4% Cost-of-Living Increase 1D, 2D, 3D, 5D and, 7D Effective 12/1/90 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $4,780 $5,844 $7,646 Widow/er 10 81 1C $1,213 1 81 ______11 W-1C $6,262 $7,323 $9,124 W-1C 11 82 2C $2,426 2 82 ______12 W-2C $7,475 $8,536 $10,337 W-2C 12 83 3C $3,639 3 83 ______13 W-3C $8,688 $9,749 $11,550 W-3C 13 84 4C $4,852 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,213 for each additional child add $1,213 $1,213 $1,213 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date Exclusion Effective Date ______$4,741 12/1/90 $3,300 prior to 1/1/85 $4,950 1/1/88 ______$3,430 1/1/85 $5,100 1/1/89 ______$3,560 1/1/86 $5,300 1/1/90 ______$4,440 1/1/87 $5,550 1/1/91 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1990)-1 SAW children are not eligible. November 20, 1989 IMPROVED DEATH PENSION M21-1, Part 1 SAW(1), MEXICAN BORDER PERIOD Change 488 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 4.7%Cost-of-Living Increase 1D, 2D, 3D, 5D, and 7D Effective 12/1/89 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $4,535 $5,544 $7,254 Widow/er 10 81 1C $1,150 1 81 ______11 W-1C $5,941 $6,947 $8,656 W-1C 11 82 2C $2,300 2 82 ______12 W-2C $7,091 $8,097 $9,806 W-2C 12 83 3C $3,450 3 83 ______13 W-3C $8,241 $9,247 $10,956 W-3C 13 84 4C $4,600 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,150 for each additional child add $1,150 $1,150 $1,150 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date ______$4,496 12/1/89 $3,300 prior to 1/1/85 ______$3,430 1/1/85 $3,560 1/1/86 $4,440 1/1/87 $4,950 1/1/88 $5,100 1/1/89 $5,300 1/1/90 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1989)-1 SAW children are not eligible. January 17, 1989 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 474 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 4.0 Cost-of-Living Increase 1D, 2D, 3D, 5D, and 7D Effective 12/1/88 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $4,331 $5,295 $6,928 Widow/er 10 81 1C $1,098 1 81 ______11 W-1C $5,674 $6,635 $8,267 W-1C 11 82 2C $2,196 2 82 ______12 W-2C $6,772 $7,733 $9,365 W-2C 12 83 3C $3,294 3 83 ______13 W-3C $7,870 $8,831 $10,463 W-3C 13 84 4C $4,392 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,098 for each additional child add $1,098 $1,098 $1,098 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date ______$4,292 12/1/88 $3,300 prior to 1/1/85 ______$3,430 1/1/85 $3,560 1/1/86 $4,440 1/1/87 $4,950 1/1/88 $5,000 1/1/89 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1988)-1 SAW children are not eligible. December 2, 1987 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 445 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 4.2% Cost-of-Living Increase 1D, 2D, 3D, 5D, and 7D Effective 12/1/87 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $4,164 $5,091 $6,661 Widow/er 10 81 1C $1,055 1 81 ______11 W-1C $5,455 $6,379 $7,949 W-1C 11 82 2C $2,110 2 82 ______12 W-2C $6,510 $7,434 $9,004 W-2C 12 83 3C $3,165 3 83 ______13 W-3C $7,565 $8,489 $10,059 W-3C 13 84 4C $4,220 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,055 for each additional child add $1,055 $1,055 $1,055 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date Exclusion Effective Date ______$4,125 12/1/87 $3,300 prior to 1/1/85 $4,440 1/1/87 ______$3,430 1/1/85 $4,950 1/1/88 ______$3,560 1/1/86 ______

(1) Only SAW Surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1987)-1 SAW children are not eligible. November 14, 1986 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 428 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 1.3% Cost-of-Living Increase 1D, 2D, 3D, 5D, and 7D Effective 12/1/86 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $3,996 $4,885 $6,392 Widow/er 10 81 1C $1,012 1 81 ______11 W-1C $5,235 $6,121 $7,628 W-1C 11 82 2C $2,024 2 82 ______12 W-2C $6,247 $7,133 $8,640 W-2C 12 83 3C $3,036 3 83 ______13 W-3C $7,259 $8,145 $9,652 W-3C 13 84 4C $4,048 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $1,012 for each additional child add $1,012 $1,012 $1,012 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) ______Amount Effective Date Exclusion Effective Date ______$3,957 12/1/86 $3,300 prior to 1/1/85 ______$3,430 1/1/85 ______$3,560 1/1/86 ______$4,440 1/1/87 (1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1986)-1 SAW children are not eligible. November 1, 1985 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 411 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 3.1% Cost-of-Living Increase 1D, 2D, 3D, 5D, and 7D Effective 12/1/85 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $3,944 $4,822 $6,309 Widow/er 10 81 1C $999 1 81 ______11 W-1C $5,167 $6,042 $7,530 W-1C 11 82 2C $1,998 2 82 ______12 W-2C $6,166 $7,041 $8,529 W-2C 12 83 3C $2,997 3 83 ______13 W-3C $7,165 $8,040 $9,528 W-3C 13 84 4C $3,996 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $999 for each additional child add $999 $999 $999 additional child child add child______

SPW/MIW ANNUITY LIMITATION 38 CFR 3.272(j)(1) Exclusion from Child’s Earnings ______Amount Effective Date Exclusion Effective Date ______$3,905 12/1/85 $3,300 prior to 1/1/85 ______$3,430 1/1/85 ______$3,560 1/1/86 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1985)-1 SAW children are not eligible. November 2, 1984 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 393 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 3.5% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, and 7D Effective 12/1/84 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $3,825 $4,677 $6,119 Widow/er 10 81 1C $968 1 81 ______11 W-1C $5,011 $5,860 $7,303 W-1C 11 82 2C $1,936 2 82 ______12 W-2C $5,979 $6,828 $8,271 W-2C 12 83 3C $2,904 3 83 ______13 W-3C $6,947 $7,796 $9,239 W-3C 13 84 4C $3,872 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $968 for each additional child add $968 $968 $968 additional child child add child______

SPW/MIW ANNUITY LIMITATION ______Amount Effective Date ______$3,786 12/1/84 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1984)-1 SAW children are not eligible. October 14, 1983 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 364 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 3.5% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, and 7D Effective 12/1/83 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $3,695 $4,518 $5,912 Widow/er 10 81 1C $935 1 81 ______11 W-1C $4,841 $5,661 $7,056 W-1C 11 82 2C $1,870 2 82 ______12 W-2C $5,776 $6,596 $7,991 W-2C 12 83 3C $2,805 3 83 ______13 W-3C $6,711 $7,531 $8,926 W-3C 13 84 4C $3,740 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $935 for each additional child add $935 $935 $935 additional child child add child______

SPW/MIW ANNUITY LIMITATION ______Amount Effective Date ______$3,656 12/1/83 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1983)-1 SAW children are not eligible. May 5, 1982 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 328 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA

Entitlement Codes 3.5% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, and 7D Effective 12/1/83 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $3,570 $4,365 $5,712 Widow/er 10 81 1C $903 1 81 ______11 W-1C $4,677 $5,469 $6,817 W-1C 11 82 2C $1,806 2 82 ______12 W-2C $5,580 $6,372 $7,720 W-2C 12 83 3C $2,709 3 83 ______13 W-3C $6,483 $7,275 $8,623 W-3C 13 84 4C $3,612 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $903 for each additional child add $903 $903 $903 additional child child add child______

SPW/MIW ANNUITY LIMITATION ______Amount Effective Date ______$3,531 6/1/82 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1982)-1 SAW children are not eligible. May 18, 1981 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 304 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA,

Entitlement Codes 11.2% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, and 7D Effective 6/1/81 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $3,324 $4,064 $5,318 Widow/er 10 81 1C $840 1 81 ______11 W-1C $4,354 $5,092 $6,347 W-1C 11 82 2C $1,680 2 82 ______12 W-2C $5,194 $5,932 $7,187 W-2C 12 83 3C $2,520 3 83 ______13 W-3C $6,034 $6,772 $8,027 W-3C 13 84 4C $3,360 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $840 for each additional child add $840 $840 $840 additional child child add child______

SPW/MIW ANNUITY LIMITATION ______Amount Effective Date ______$3,285 6/1/81 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1981)-1 SAW children are not eligible. May 7, 1980 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 272 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA,

Entitlement Codes 14.3% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, and 7D Effective 6/1/81 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $2,989 $3,654 $4,782 Widow/er 10 81 1C $755 1 81 ______11 W-1C $3,915 $4,579 $5,707 W-1C 11 82 2C $1,510 2 82 ______12 W-2C $4,670 $5,334 $6,462 W-2C 12 83 3C $2,265 3 83 ______13 W-3C $5,425 $6,089 $7,217 W-3C 13 84 4C $3,020 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $755 for each additional child add $755 $755 $755 additional child child add child______

SPW/MIW ANNUITY LIMITATION ______Amount Effective Date ______$2,950 6/1/80 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1980)-1 SAW children are not eligible. March 10, 1980 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 263 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA,

Entitlement Codes 9.9% Cost-of-Living Increase 1D, 2D, 3D, 5D, 6D, and 7D Effective 6/1/79 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $2,615 $3,196 $4,183 Widow/er 10 81 1C $660 1 81 ______11 W-1C $3,425 $4,006 $4,993 W-1C 11 82 2C $1,320 2 82 ______12 W-2C $4,085 $4,666 $5,653 W-2C 12 83 3C $1,980 3 83 ______13 W-3C $4,745 $5,326 $6,313 W-3C 13 84 4C $2,640 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $660 for each additional child add $660 $660 $660 additional child child add child______

SPW/MIW ANNUITY LIMITATION ______Amount Effective Date ______$1,400 9/1/72 $2,100 10/1/76 $2,340 10/1/78 $2,576 6/1/79 ______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1979)-1 SAW children are not eligible. March 10, 1980 IMPROVED DEATH PENSION M21-1 SAW(1), MEXICAN BORDER PERIOD Change 263 WWI, WWII, KOREAN CONFLICT Appendix B AND VIETNAM ERA,

Entitlement Codes PL 95-588 1D, 2D, 3D, 5D, 6D, and 7D Effective 1/1/79 MAXIMUM ANNUAL RATES ______Surviving Surviving Surviving Children Num Dep Dep Codes Spouse Spouse + H/B Spouse + A&A Dep codes Dep Codes Only Dep Codes ______10 Widow/er $2,379 $2,908 $3,806 Widow/er 10 81 1C $600 1 81 ______11 W-1C $3,116 $3,645 $4,543 W-1C 11 82 2C $1,200 2 82 ______12 W-2C $3,716 $4,245 $5,143 W-2C 12 83 3C $1,800 3 83 ______13 W-3C $4,316 $4,845 $5,743 W-3C 13 84 4C $2,400 4 84 ______For each Add one Add one to dep For each Add one to dep code additional to dep code for each additional $600 for each additional child add $600 $600 $600 additional child child add child______

(1) Only SAW surviving spouses are eligible under 38 U.S.C. 1536(d)(1). A(1979)-2 SAW children are not eligible.

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