Military Retiree Survivor Comfort Act - Requires the United States to forgive any overpayment of military retired or retainer pay for any period after the death of the recipient through the last day of the month in which such death occurs, if such payment is electronically deposited to a joint account bearing the name of the decedent and the decedent's designated beneficiary.

Provides a special effective date for the first annuity payment to a survivor under the Survivor Benefit Plan (SBP) when an overpayment is so forgiven.