Update on Retiree 1099-R forms

Please note that due to an administrative/vendor processing error, certain Forms 1099-R for 2025 that were recently issued, require correction.

It was identified that some information reported on the original Form 1099-R regarding state tax (in box 16) was not accurately reflected. We are working with our processing vendor to correct the issue. We will advise once corrected Forms 1099-R for affected retirees will be available. Retirees residing in a state without state tax are not affected.

If you believe you are affected, and have already filed your 2025 tax return using the original Form 1099-R, you may wish to consult a qualified tax advisor to determine whether an amended return is necessary.

We sincerely apologize for any inconvenience this may cause and appreciate your patience as we work to ensure accurate reporting. Our priority is to provide you with timely and accurate tax documentation. If you have questions, or concerns, please contact the Employee Benefits Office at NAFRetirement@army.mil or (855)872-7704. If you choose to call, please note that you may encounter long hold times, as our team is working to correct the issue.

With the NAF Retirement Plan, you contribute 2% of your gross salary each pay period. Your employer contributes another 7.6% to the Army NAF Retirement Trust, which pays your retirement benefits when you retire.

Participation begins on your hire date. If you were an eligible NAF employee before 1 January 2001, your participation begins on the date you signed your Enrollment Form, DA Form 3473.

After contributing for five years participation, you’re guaranteed a monthly benefit at retirement for life. Retirees will have made back their contributions in the first three years of retirement – and continue to receive benefits. In the event of death, a spouse can receive a monthly lifetime benefit if that option is selected at retirement.

You may purchase up to 5 years of military service (provided the military service is not already providing you a retirement benefit, or you have not used the military service in another company's retirement plan).

For additional information, visit your servicing Human Resources Office or call the NAF Employee Benefits Office.

Find out more information with these resources:

Here are the fund’s valuations reports over the years:

2023 Valuation of the Retirement Fund 
The Annual Valuation of the Retirement Fund for fiscal year 2023 was completed and briefed to G9 Leadership and Trustees on 27 September 2024. We are currently funded at 94%. Please note that the average funding level for similar public sector retirement funds is 75.4% (Source: National Conference on Public Employee Retirement Systems 2024 Public Retirement Systems Study). In the event our funding level were to fall below 90%, leadership can raise the employee contribution rate by .25% followed by a similar increase to the employer contribution rate. Please refer to the First Amendment to the Retirement Plan dated 9 Oct 15 provided above.

*No official U.S. Army or Department of Defense endorsement implied by the use of external links.

 

Still have questions? Email a NAF Benefits representative.



The corrected 1099-Rs have been sent to the print vendor for reissuance and should be received within the next 7 business days. (date posted 23 Feb 2026)