THE VIRGINIAN-PILOT 
              Copyright (c) 1994, Landmark Communications, Inc.

DATE: Tuesday, December 27, 1994             TAG: 9412230039
SECTION: FRONT                    PAGE: A14  EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Short :   24 lines

PAYBACK IS NOT FAIR

You said the state has made a fair offer, in good faith, and federal retirees should take the money and run.

Over four years, I overpaid $3,727. The state wants me to settle for $699 spread over five years. That's 76 percent. I now ask you if this is a good deal?

I worked in the Norfolk Naval Shipyard and in the U.S. Navy for 37 years. I have always had to pay federal taxes on my annuity, and I also have to pay health insurance.

The state is not doing what's fair.

RAYMOND R. CROSS

Portsmouth, Dec. 19, 1994 by CNB