; (3) by striking and (2) three-fourths of 1 percent and inserting “and (B) three-fourths of 1 percent ; (4) by striking prior allowable service, except that and inserting “prior allowable service, except that ; and (5) by adding at the end the following new paragraph: (2) Assassinated judges and magistrate judges of the tax court In the case of a judge or magistrate judge of the Tax Court who is assassinated and who has served less than 18 months, the annuity of the surviving spouse of such judge or magistrate judge of the Tax Court shall be based upon the average annual salary received by such judge or magistrate judge of the Tax Court for judicial service. . (e) Other benefits Section 7448 of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection: (u) Other benefits in case of assassination In the case of a judge or magistrate judge of the Tax Court who is assassinated, an annuity shall be paid under this section notwithstanding a survivor’s eligibility for or receipt of benefits under chapter 81 of title 5, United States Code, except that the annuity for which a surviving spouse is eligible under this section shall be reduced to the extent that the total benefits paid under this section and chapter 81 of that title for any year would exceed the current salary for that year of the office of the judge or magistrate judge of the Tax Court. . 303. Coordination of retirement and survivor annuity with the Federal Employees Retirement System (a) Retirement Section 7447 of the Internal Revenue Code of 1986 is amended— (1) by striking section 8331(8) in subsection (g)(2)(C) and inserting sections 8331(8) and 8401(19) ; and (2) by striking Civil Service Commission both places it appears in subsection (i)(2) and inserting Office of Personnel Management . (b) Annuities to surviving spouses and dependent children Section 7448 of the Internal Revenue Code of 1986 is amended— (1) by striking section 8332 in subsection (d) and inserting sections 8332 and 8411