Tax Court Judicial Officers Survivors Annuity Fund

§ 7448. Annuities to surviving spouses and dependent children of judges and special trial judges(a) DefinitionsFor purposes of this section—(1) The term “Tax Court” means the United States Tax Court. (2) The term “judge” means the chief judge or a judge of the Tax Court, including any individual receiving retired pay (or compensation in lieu of retired pay) under section 7447 whether or not performing judicial duties pursuant to section 7447(c). (3) The term “chief judge” means the chief judge of the Tax Court. (4) The term “judge’s salary” means the salary of a judge received under section 7443(c), retired pay received under section 7447(d), and compensation (in lieu of retired pay) received under section 7447(c). (5) The term “special trial judge” means a judicial officer appointed pursuant to section 7443A, including any individual receiving an annuity under chapter 83 or 84 of title 5, United States Code. (6) The term “special trial judge’s salary” means the salary of a special trial judge received under section 7443A(d), any amount received as an annuity under chapter 83 or 84 of title 5, United States Code. (7) The term “survivors annuity fund” means the Tax Court judges survivors annuity fund established by this section. (8) The term “surviving spouse” means a surviving spouse of an individual, who either (A) shall have been married to such individual for at least 2 years immediately preceding his death or (B) is a parent of issue by such marriage, and who has not remarried. (9) The term “dependent child” means an unmarried child, including a dependent stepchild or an adopted child, who is under the age of 18 years or who because of physical or mental disability is incapable of self-support. (10) The terms “assassinated” and “assassination” mean the killing of a judge or special trial judge that is motivated by the performance by the judge or special trial judge of his or her official duties. (b) Election(1) JudgesAny judge may by written election filed while he is a judge (except that in the case of an individual who is not reappointed following expiration of his term of office, it may be made at any time before the day after the day on which his successor takes office) bring himself within the purview of this section. In the case of any judge other than the chief judge the election shall be filed with the chief judge; in the case of the chief judge the election shall be filed as prescribed by the Tax Court. (2) Special trial judgesAny special trial judge may by written election filed with the chief judge elect the application of this section. Such election shall be filed while such individual is a special trial judge.