Spouses and children are also eligible for Social Security  survivor benefits. Portion of JSAS Costs Covered by Judges’ Contributions Varied

For JSAS plan years 1999 through 2001 under the Federal Courts  Administration Act of 1992, the participating judges paid more than 50  percent of the JSAS normal costs in the first year and less than 50 percent  in the remaining 2 years. Adjustment That Would Be Needed in Judges’ Contribution Rates

On the basis of the information contained in the JSAS actuarial report as of  September 30, 2001, we determined that the participating judges’ future  contributions would have to increase a total of 0.1 percentage point above  the current 2.2 percent of salaries for active and senior judges and 3.5  percent of retirement salaries for retired judges in order to cover 50  percent of JSAS costs. However, increasing the  contribution rates now could affect the judges’ decision to participate in  JSAS.
What GAO Found

The Federal Courts Administration Act of 1992 requires GAO to review certain aspects of the Judicial Survivors' Annuities System (JSAS), one of several survivor benefit plans applicable to federal employees. JSAS provides annuities to surviving spouses and dependent children of deceased Supreme Court Justices, judges of the United States, and other participating judicial officials. For the 3 years covered by GAO's review, the judges' contributions represented more than 50 percent of the JSAS normal costs for fiscal year 1999, but less than 50 percent for fiscal years 2000 and 2001. To cover 50 percent of JSAS estimated future normal costs, the judges' contributions would need to increase by 0.1 percentage point above the 2.2 percent of salaries paid by retired judges. However, increasing required contributions could reduce the judges' rate of participation even though increasing participation was one of the main reasons for enhancing JSAS benefits and reducing judges' contributions in 1992.