LUM-SUM PAYMENTS UNDER PUBLIC LAW 525

• Document Type: CREST
• Collection: General CIA Records
• Document Number (FOIA) /ESDN (CREST): CIA-RDP84-00709R000400070139-9
• Release Decision: RIPPUB
• Original Classification: K
• Document Page Count: 2
• Document Creation Date: December 9, 2016
• Document Release Date: June 4, 2001
• Sequence Number: 139
• Publication Date: May 22, 1945
• Content Type: MEMO

WASHINGTON 25, 0. C.
Approor Release 2001/0: CIA-RDP84-0 00400070139-9
OFFICE OF STRATEGIC SERVICES
OGC Has Reviewed
c. : i i c z
1? Several questions have recently been presented
C cncer:ti u!l i
-, to cat on of Public Law 525
:,ec= er Jw44. , approved
22 .'.a~ 1945
Paypents under Public Law 525
a ? .?.13er :.heat conditions may accrued annual
:leave of a Federal em to ee be transfepr-ad
to his credit when he is transferred to
CSr and compensated from Special Funds?
!-,here a Person has received a 1=p-sum
-'~t un
~'.yer Public Law 542,5 and is iia-
ne ir~tel placed on the Special Funds pay-
roll of oSS, Will any refund of t1 lump-stem
a =:ent be required?
'? ec tiCM i of ti-P3 subject Act
provides in part
taut whenever a Civilian e : ployee of the Federal Government
13 ' c pasted =-'on the service he shall be paid compensation
In a iurnt 3111: f. or all accumulated and current accrued annual
shall equal the compensation
. at such :rioyee zould have received had he ' service until remained in
the exp~.rai- ion of the period of such an-
.,jal 1cavc. o?,?; evcr, if
~ e;3eral service under the$saneeleavees
yve stem prior to in the
ez, iration of the per=' od covered by the
;.,A ?~ I" Y such leave payment,
a t p. shall refizn J to the em?rloying agency an amount equal
she co.. cn:atic::, coverin- to 'th c the period between the the f pF off. .. and the expiration of suooh leave period,
n : the a nc::nt of 1 cave represented by .,, , ~ ~. such refund shall
be c,_ e.,.. e;, to 'ci;:; in the a~,nl.o;; ing agen+.y. It is provided
at cuc ' pa;rment shall not be regarded., except
.or Purposes of taxation, as sa l ary or compensation.
Approved For Release 2001/09/03 : CIA-RDP84-00709R000400070139-9
 Approved Fo* ase 2001/09/03 CIA'RDP84-00709RO170139-9
ection. 3 of the subject Act provides in part
1 r.I1 accumulated and current E,ccrued leave be liquidated
Payment to any civilian employee of the
:era . or ern.- ent in cases involving transfer to agencies
-in- er is ferent leave systems. , Such lump-sum payment
s e ual .4-1-B cc3m-rensation that such employee would have
received had not been transferred until the expiration
of t-1-le r' cri od of such leave. It is provided that such
lur:p- payments small not b e regarded, except f' or 'our-
roses of taxation, as salary or eompensaticn.
It is understood that -it is the policy of Special
''.ic WhCro Possible to credit and accrue leave
' s s.?L, r:.a.,iner as required under Civil Service laws
s.'.'_~ ": _:la tions. '':_erefcre, it would appear that a regular
_v_ rvice e.,i la;-ee, or an employee of a gc'vernmont
a substantially similar leave system,
:.? ; :ro-,eri 7 rove his acciwiulated leave transferred to
_'C .. th CUSS even though he is to be compensated
l:hero security considerations are such
"
f
C :' c ri.ed leave should be :made
it ap-
,
;'G e el loy;.-ee v--ould be entitled to receive a
for "s accrued leave at the 'former employ-
- 1` re a ~rso^ h:a.s received a lump-snm Payment
-: ~s {, ;roll of OSS, no refund will be squired If
the two a;enc:Les care .. ....~_..~~L, _-- concerned different.
I
ol
i
l r _ ...
_av
veLL s
n cte such
aro not to be regarded as salary or
- =t=.cn e::ccT t for purposes of taxati
011? comptroller
de.c4 4ion P-46726, 13 January 19
. If the leave
s;;-st ..s are sui.stp^t' sil similar it ivoul46seem that
rya,' a
1 i be Katie of the lump-:sum payment and credit
or, 1 cave t :ere for should be granted in accordance with the
c :-~s of _ ~~llc Law 5215
Approved For Release 2001/09/03 : CIA-RDP84-00709R000400070139-9