31 U.S.C. § 775: Refunds

A Comptroller General separated from office before becoming entitled to receive an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted from pay or deposited as a contribution under section 772, plus 3 percent interest on the amount compounded every December 31. A Comptroller General making an election under section 773 of this title who is separated from office before becoming entitled to an annuity under section 772 of this title is entitled to a lump-sum refund of the amount deducted under section 773 of this title , plus 4 percent interest before January 1, 1948 , and 3 percent interest after December 31, 1947 , compounded every December 31 until the separation date. a Comptroller General dies in office before completing 5 years of civilian service under section 774 of this title or after completing 5 years of civilian service but without a survivor entitled to an annuity under section 774(b) and (c) of this title; or if a retired Comptroller General dies without a survivor entitled to an annuity under section 774(b) and (c) of this title. to a beneficiary the Comptroller General or retired Comptroller General designated in writing if the designation was received by the Government Accountability Office before the death of the Comptroller General or retired Comptroller General. to a surviving spouse. to the children and to a descendant of a deceased child by representation. to the parents equally or, if only one surviving parent, to that survivor. to the executor or administrator of the estate of the Comptroller General or retired Comptroller General. to the next of kin that the General Counsel of the Government Accountability Office decides is entitled to the refund under the laws of the domicile of the Comptroller General or retired Comptroller General at the time of death. The General Counsel is not subject to section 771(1) and (2) of this title when making a decision about a surviving spouse or child under subsection (c) or (d) of this section. If the annuities of all individuals entitled to survivor annuities under this subchapter end before the amount of annuities paid equals the amount deducted under sections 772 and 773 of this title, plus interest of 4 percent before January 1, 1948 , and 3 percent after December 31, 1947 , compounded every December 31 until the date of death, the remainder shall be paid under subsection (d) of this section.