This study aims to understand the relationship of the Preferential Rate Depositary System of militant and civil servants and the social economic structure under the different stages of national development in Taiwan. The history of the Preferential Rate Depositary System dated back in the authoritarian era when the government must dominate the distribution of national resources. However, during post authoritarian nation development, with the change of special power relationship and the merit benefit system, this system has been modified by off-resource measures in order to fulfill the new regulation for public service pension. After 2000, this system was under severe condition. Decreasing interest rate, increasing governmental financial burden, aging society and the increasing income of civil servants were important reasons for the reform. Three stages of Preferential Rate Depositary System reforms were made between 2006 and 2011, implying that the resource allocation has been influenced by the multi-social power. In order to meet future challenges, non-stop efforts should be made to reframe this system properly with the experience from the past three reforms.