Browsing: BRAC leave

Q: Next year, I will move out of my Base Closing and Realignment Commission-related job and take a new, non-BRAC job at a lower pay rate. Will my BRAC-restored leave be paid out at my rate of pay at time of payout, at my rate of pay just before/upon moving out of BRAC, or at the various rates of pay at which the leave was earned? A: It will be paid at the rate of pay you were earning on the date your position transfered.

Q: Could you tell me if the payout on Base Closure and Realignment Leave and the payout for annual leave is the same? I was told that the BRAC payout is taxed at a higher rate. A. Both are taxed at the same rate. The IRS considers lump-sum payments to be regular income, with deductions being taken out for federal taxes and, where applicable, state taxes and Social Security.

Q: Is Base Closure and Realignment restored leave taxable when distributed? My CPO is telling me yes but cannot cite any regulation. I recall from an earier question you answered that you said that BRAC leave had already been taxed when earned and therefore no withholding would be imposed on the payout. Can someone give me the chapter and verse? Our installation closes in 2011, and many of us have built up large BRAC balances. A: I think your memory is playing tricks on you. Annual leave isn’t taxable when it’s earned, nor is it taxable when restored. Annual leave…