Barbara E. Seaman - Page 7




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          gress amended section 1408(a)(4) of title 10 by deleting from               
          that section subparagraph (C) (quoted above).  NDA Act sec.                 
          555(b)(3), 104 Stat. 1569.  As amended, section 1408 of title 10            
          no longer reduces disposable retired pay (i.e., the total monthly           
          retired pay to which a member of an armed force or a uniformed              
          service is entitled) by amounts “properly withheld for Federal,             
          State, or local income tax purposes”.  10 U.S.C. sec. 1408(a)(4).           
          Congress made its amendment of section 1408 of title 10 applica-            
          ble to divorces that became effective on or after February 3,               
          1991.  NDA Act sec. 555(e)(2), 104 Stat. 1570.  (We shall refer             
          to disposable retired pay as that term is defined for divorces              
          that became effective prior to February 3, 1991, as pre-amendment           
          disposable retired pay.  We shall refer to disposable retired pay           
          as that term is defined for divorces that became effective on or            
          after February 3, 1991, as post-amendment disposable retired                
          pay.)                                                                       
               In August 1989, the Finance and Accounting Center of the               
          United States Department of the Army (AFAC) began making the                
          monthly payments to petitioner that petitioner’s divorce decree             
          and petitioner’s property settlement agreement required and that            
          were equal to 50 percent of Mr. Seaman’s pre-amendment disposable           
          retired pay.  In 1991, the Defense Finance and Accounting Service           
          (DFAS) assumed the operations of AFAC and continued to make such            
          payments to petitioner.                                                     







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