Nota dan rujukan Jabatan_Hal_Ehwal_Veteran_Amerika_Syarikat
↑ "FedScope - Federal Human Resources Data" (IBM Cognos PowerPlay Studio). Office of Personnel Management (data cube). March 2017. Cube path: storeID("iADB7BB71D42D4272B4C2DAB1A37A986F") - Data source connection: Employment - March 2017. Dicapai pada 13 Jun 2017.
↑ "2016 Financial Report of the United States Government, Notes to the Financial Statements, Note 12. Federal Employee and Veteran Benefits Payable" (PDF). Bureau of the Fiscal Service, U.S. Department of the Treasury. 12 Jan 2017. Dicapai pada 13 Jun 2017. The Government compensates disabled veterans and their survivors. Veterans' compensation is payable as a disability benefit or a survivor’s benefit. Entitlement to compensation depends on the veteran’s disabilities having been incurred in, or aggravated during, active military service; death while on duty; or death resulting from service-connected disabilities, if not on active duty. ¶ Eligible veterans who die or are disabled from military service-related causes, as well as their dependents, receive compensation benefits. Also, veterans are provided with burial flags, headstones/markers, and grave liners for burial in a VA national cemetery or are provided a burial flag, headstone/marker and a plot allowance for burial in a private cemetery. These benefits are provided under 38 U.S.C., Part 2, Chapter 23 in recognition of a veteran’s military service and are recorded as a liability in the period the requirements are met. ¶ The liability for veterans’ compensation and burial benefits payable is based on an actuarial estimate of future compensation and burial payments and increased by $477.7 billion in fiscal year 2016. The $477.7 billion increase is primarily attributable to assumption changes and experience. The major actuarial assumption changes and experience impacts include growth in compensation counts, new mortality rates, changes in the discount rate, and an increase in beneficiary counts. ¶ Several significant actuarial assumptions were used in the valuation of compensation and burial benefits to calculate the present value of the liability. A liability was recognized for the projected benefit payments to: 1) those beneficiaries, including veterans and survivors, currently receiving benefit payments; 2) current veterans who will in the future become beneficiaries of the compensation program; and 3) a proportional share of those in active military service as of the valuation date who will become veterans in the future. Future benefit payments to survivors of those veterans in classes 1, 2, and 3 above are also incorporated into the projection. The projected liability does not include any administrative costs. ¶ The veterans' compensation and burial benefits liability is developed on an actuarial basis. It is impacted by interest on the liability balance, experience gains or losses, changes in actuarial assumptions, prior service costs, and amounts paid for costs included in the liability balance.
