Any special trial judge appointed pursuant to section 7443A may retire from service as a special trial judge if the individual meets the age and service requirements set forth in the following table:
If the special trial judge has attained age: |
And the years of service as a special trial judge are at least: |
---|---|
65 |
15 |
66 |
14 |
67 |
13 |
68 |
12 |
69 |
11 |
70 |
10. |
Any special trial judge appointed pursuant to section 7443A who becomes permanently disabled from performing such individual’s duties shall retire from service as a special trial judge.
Retired pay under this subsection shall begin to accrue on the day following the date on which the individual’s salary as a special trial judge ceases to accrue, and shall continue to accrue during the remainder of such individual’s life. Retired pay under this subsection shall be paid in the same manner as the salary of a special trial judge.
In computing the rate of the retired pay for an individual to whom paragraph (1) applies, any portion of the aggregate number of years such individual has served as a special trial judge which is a fractional part of 1 year shall be eliminated if it is less than 6 months, or shall be counted as a full year if it is 6 months or more.
In computing the rate of the retired pay for an individual to whom paragraph (1) applies, any period during which such individual performs services under subsection (c) on a substantially full-time basis shall be treated as a period during which such individual has served as a special trial judge.
The rules of subsections (f), (g), (h)(2), (i), and (j), and the first sentence of subsection (h)(1), of section 7447 shall apply to a special trial judge in the same manner as a judge of the Tax Court. For purposes of the preceding sentence, any reference to the President in such subsections shall be applied as if it were a reference to the chief judge.