10 U.S.C. § 1461

(a) There is established on the books of the Treasury a fund to be known as the Department of Defense Military Retirement Fund (hereinafter in this chapter referred to as the “Fund”), which shall be administered by the Secretary of the Treasury. The Fund shall be used for the accumulation of funds in order to finance on an actuarially sound basis liabilities of the Department of Defense and the Coast Guard under military retirement and survivor benefit programs. (b) In this chapter, the term “military retirement and survivor benefit programs” means— (1) the provisions of this title creating entitlement to, or determining the amount of, retired or retainer pay; (2) the programs under the jurisdiction of the Department of Defense providing annuities for survivors of members and former members of the armed forces, including chapter 73 of this title, section 4 of Public Law 92–425 , and section 5 of Public Law 96–402 ; and (3) the authority provided in section 1408(h) of this title .