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This file contains: From Dean to Widrich Re: acknowledgement that Widrich letter concerning insurance policy has been received, but Nixon does not plan to receive Widrich's counsel. 1 pg. [Letter], 2/10/1971 From Dean to Mrs. Nixon Re: advice against voting in upcoming election as Nixon is receiving military tax treatment, and payment of income tax to D.C. instead of California may be called into question. 1 pg. [Memo], 4/8/1971 From Ruddock to Krehbiel Re: retirement payments to Richard Nixon from civil service in the past and what choices regarding Mrs. Nixon and optional deposits should be made. 2 pg. [Letter], 2/28/1969 Handwritten note likely from desk of John Dean indicating that the Vice President is covered by the Civil Law Retirement Act, but the President is not. 1 pg. [Other Document], n.d. From Dean to Nixon Re: retirement annuity benefits payable to Nixon and what choices concerning Mrs. Nixon and optional deposits should be made. 2 pg. [Memo], n.d. From Dean to Butterfield Re: absentee ballot application for Nixon in case he is not in San Clemente on election day. 1 pg. [Memo], 10/24/1972

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26126545
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WHSF: Returned, 22-4
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26126545
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WHSF: Returned, 22-4
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This file contains: From Dean to Widrich Re: acknowledgement that Widrich letter concerning insurance policy has been received, but Nixon does not plan to receive Widrich's counsel. 1 pg. [Letter], 2/10/1971 From Dean to Mrs. Nixon Re: advice against voting in upcoming election as Nixon is receiving military tax treatment, and payment of income tax to D.C. instead of California may be called into question. 1 pg. [Memo], 4/8/1971 From Ruddock to Krehbiel Re: retirement payments to Richard Nixon from civil service in the past and what choices regarding Mrs. Nixon and optional deposits should be made. 2 pg. [Letter], 2/28/1969 Handwritten note likely from desk of John Dean indicating that the Vice President is covered by the Civil Law Retirement Act, but the President is not. 1 pg. [Other Document], n.d. From Dean to Nixon Re: retirement annuity benefits payable to Nixon and what choices concerning Mrs. Nixon and optional deposits should be made. 2 pg. [Memo], n.d. From Dean to Butterfield Re: absentee ballot application for Nixon in case he is not in San Clemente on election day. 1 pg. [Memo], 10/24/1972
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Richard M. Nixon's Returned Materials Collection
Returned White House Special Files
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Richard Nixon Presidential Library White House Special Files Collection Folder List Box Number Folder Number Document Date Document Type Document Description 22 4 02/10/1971 Letter From Dean to Widrich Re: acknowledgement that Widrich letter concerning insurance policy has been received, but Nixon does not plan to receive Widrich's counsel. 1 pg. 22 4 04/08/1971 Memo From Dean to Mrs. Nixon Re: advice against voting in upcoming election as Nixon is receiving military tax treatment, and payment of income tax to D.C. instead of California may be called into question. 1 pg. 22 4 02/28/1969 Letter From Ruddock to Krehbiel Re: retirement payments to Richard Nixon from civil service in the past and what choices regarding Mrs. Nixon and optional deposits should be made. 2 pg. 22 4 n.d. Other Document Handwritten note likely from desk of John Dean indicating that the Vice President is covered by the Civil Law Retirement Act, but the President is not. 1 pg. 22 4 n.d. Memo From Dean to Nixon Re: retirement annuity benefits payable to Nixon and what choices concerning Mrs. Nixon and optional deposits should be made. 2 pg. Thursday, August 14, 2008 Page 1 of 1 February 10, 1971 Dear Mr. Widrich: This is to acknowledge receipt and thank you for your recent letter to the President, to which I have born ashed to reply. While the President appreciates your concern in regard to his insurance program, be does not plan to take advantage of your kind offer to review that program with Mm. With the best wishes of the White House to you, Sincerely, J he W. Dean, III Commel to the President Mr. Harry Widrich Representative, The Equitable Life Assurance Seciety of the United States 100 Erieview Plana, Erleview Tower Cleveland, Olde 44114 THE WHITE HOUSE April 8, 1971 MEMORANDUM FOR: Mrs. Richard M. Nixon MUMBAI Gapes NNY FROM: John Dean SUBJECT: Absentee Voting in Local Election in San Clemente San Charawls Gwen King has forwarded to me the application forms which were sent to the President and you by the City Clork Tor the Any absentee voter's ballots to be used in the Parks and Recreation Bond Issuc Election to be held in San Clemente on April 20th, In view of the Taxt that the President is relying upon his position us Commander-in-Chief to receive the same tax treatment as applies to military personnel, 1 would advise against voting in this election. Military personnel are not subject to the taxation of their state of legal residence but rather pay taxes to the state in which they happen to be domiciled in connection with their military service. Should the President and you vote in local elections in California, the rationale for continuing to follow the regulations applicable to military personnel might be somewhat undermined, and your payment of income tax to the District of Columbia rather than the State of California might be called into question. If you should, nevertheless, wish to apply for absentee ballots, please let me know since the applications should be signed so that they may be returned to the City Clerk no later than 5:00 P.M. luesday, April 13th. Will filed she so S C Cordon Stracher 12/15/71 February 28, 1969 Mr. John Krehbiel Aetna Life and Casualty 301 East Colorado Blvd. Pasadena, California 91101 Dear Mr. Krehbiel: The official civil service retirement records of President Richard M. Nixon show he will be eligible for deferred annuity benefits under the civil service retirement law commencing at age 60 but with payment discon- tinued during his service as President. This letter outlines the bene- fits payable and will supersede all figures given heretofore on the basis of tentative computations. President Nixon's eligibility is based on Federal service from January 9, 1942 to March 10, 1946; January 3, 1947 to January 1, 1953; and January 20, 1953 to January 19, 1961. Retirement deductions were not withheld during service from January 9, 1942 through January 23, 1942 and from January 20, 1953 through January 19, 1956. Deposit may be made to cover these periods of non-deduction service. The amount of this optional deposit as of Fehruary 28, 1969 is $8, 719. Interest accrues at 3%, so that if not paid, the amount due as o[ January 8, 1973 will be $9, 770. The deferred life annuity, without survivor benefits, will be $1315 a month ($15, 780 a year) if the optional deposit of $8, 719 is made now or deposit of $9, 770 is made in January 1973. Without deposit for non-deduction service, a life annuity without survivor benefits is payable at the rate of $1234 a month ($14, 808 a year). The annuity (with or without deposit) will be payable in addition to the to Changed 160,000 $25,000 yearly monetary allowance payable to all former Presidents under Public Law 85-745, Under this same law, Mrs. Nixon, if she survives the President, will be eligible for a pension of $10,000 a year as the widow al 20,000 of a former President. but she could not receive the $10, 000 if she re- P.L.91-658 celved a survivor annuity under the retirement system. 2. President Nixon could elect to have his yearly civil service retirement annuity reduced (by 2 1/2% of the first $2400 and by 10% of the balance) in order to set up a potential survivor annuity for Mrs. Nixon. Her annuity could be $723 a month ($8676 a year) with deposit for non-deduction service, or $679 a month ($8148 a year) without deposit. Since the retirement system survivor benefit payable to Mrs. Nixon is less than the free widow's pension of $10, 000 under Public Law 85-745, election of reduced annuity with benefit to widow would be an unwise choice. Life annuity is clearly more advantageous than reduced annuity with benefit to widow. The one decision which is difficult is whether President Nixon should make the optional deposit for past service. From 3 study of retirement experience, it would be my recommendation that the deposit NOT be made because of the relatively small increase in annuity weighed against the return potentially available from prudent investment of the amount in- volved. Sincerely yours, Andrew E. Ruddock Director Vice Pres. in by S.U.S.C. 8331(2) + S.V.S.C. 2106 which defanes members of Cris to miclude V.P. Maron successed UP on medicat of sixt, 31, 1956) ) apec. Fully weat and +956 amandare II to 3rd-Exec Paylet (after for his time A-d. V P. ander sec You of and been Rx. Oil of 19 56, 70 stat 760 Pas. not unreed 44 he does not smit dif. femployer in 50.5.C. 2105 (1) he - not - apprinted officer. for note under sec. 5331 in sea Rept. no 1380, 89 ing 2 2nd and sen MI H.5.10104, the Colitification after 5,0,5 6 inclusionally puriseon SU.S.C 2 252(l) (1964Ed) MEMORANDUM FOR: THE PRESIDENT FROM: JOHN DEAN SUBJECT: Government Retirement Benefits This Le is response to your request for 8 statement of the annuity benefits payable to you by the Valted Mates Government. Year eligibility for these benefits will at age 60 but with payments discontinued during your service Be President. This eligibility is based - Federal service from January 9, 1942 to March 10. 1946, which includes your employment at the Office of Price Administration and your neval service; Jamuary 1, 1947 to January 4, 1953, which envore your years as 8 Congressman and a Senstory and January 20, 1953 to January 19, 1961 which extends ever your term of office as Visa-Prosident. Year service in the Presidency Le not included in the years of eligibility because the President la net covered within the deflaition of the Civil Service Retirement Act. Retirement deductions wase not withhold during service from Jamuary 9. 1942 through Jounary 23, 1942 and from Jamary ao, 1953 through January 19. 1956. Depasit, however, may be made to COVER these periods of service. The amount of this optional deposit as of February 18, 1969 was as, The Since interest accruss at 3%, 11 not yet paid by January a, 1973, the amount due then will be $9, 770. The deferred life annuity. without surviver benefits, will be $1315 a menth ($15, 780 a year) if the necessary optional deposit is made, Withouttdeposit for non-de-duction service, a life annuity without surviver benefits la payable at the rate of 61234 a month (614, soa a year). .2- in total, your retirement benefit withholdings under the Civil Service tirement Act amount to SIS, 603. Under Section T2(d) of the Internal Revenue Code, the amounts first received as an animity are sensidered to derive from the employee's contribution and are net tamble watil the total amount of the employee's contribution has been authorized. in your case, this would mean that benefits received for appreximately the first year and three-four months (depending on whether or net the optional deposit is paid) would be tax-free. Following that period, all amounts received must be included to your grees income. in addition to the benefits previously accreed and due under the Civil Service Retirement Act, all former Presidents under Public Law 91-658 receive a $60,000 yearly meastary allowance. Under this sema law, Mrs. Nime, u abo survives you, will be eligible for a pension of $20, 000 . your as the widow of & former President. However, she could net receive this $20, 000 u she elects to receive a serviver annuity under the retirement syctem. To not up a potential survivor annuity for Mrs. Nines, you must elect to here your yearly civil service retirement annuity reduced by 1 1/2% of the first $2, 400 and by 10% of the balance. Her surviver namedity would then be 8723 a month (88674 a year) with deposit for non-deduction service, or $679 a menth ($8148 a year) without deposit. Since the retirement system survivor benefit payable to Mrs. Ninon is sensiderably Lees than the free widow's pension of $20,000 under Public Lew 91-658, election of reduced annuity with benefit to widow would be on unwise choice. A more difficult decision is whether to make the optional deposit (as pase service. The relatively small increase in annuity weighed against the return potentially available from prudent investment of the amount involved indicates that this optional deposit would also be a THE WHITE HOUSE WASHINGTON October 24, 1972 MEMORANDUM FOR: ALEX BPI TERFIELD FROM: JOHN DEAM SUBJECT: Application for Absentee Ballot Forwarded per our conversation is the application form (or an absentee ballot which was sent to the President by the Registrar of Voters in Orange County. We had discussed this matter with Rose Woods, who advised that she thirds in past years the President always applied for the absentee ballot just in case he was unable to be in California on election day. 11 apparently in possible to return the absentee ballot at Fl.e polling place on November 7 if, as planned, the President is in San Clemente al that date. You may wish to check with Rose on this procedure,