N-CSRS

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM N-CSR

CERTIFIED SHAREHOLDER REPORT OF REGISTERED

MANAGEMENT INVESTMENT COMPANIES

Investment Company Act File Number: 811-02924

 LORD ABBETT U.S. GOVERNMENT & GOVERNMENT SPONSORED

ENTERPRISES MONEY MARKET FUND, INC.

(Exact name of Registrant as specified in charter)

90 Hudson Street, Jersey City, NJ 07302

(Address of principal executive offices) (Zip code)

Thomas R. Phillips, Esq., Vice President & Assistant Secretary

90 Hudson Street, Jersey City, NJ 07302

(Name and address of agent for service)

Registrant’s telephone number, including area code: (800) 201-6984

Date of fiscal year end: 6/30

Date of reporting period: 12/31/2013

Item 1: Report(s) to Shareholders.

2 0 1 3

L O R D   A B B E T T

S E M I A N N U A L

R E P O R T

Lord Abbett

U.S. Government & Government

Sponsored Enterprises Money

Market Fund

For the six-month period ended December 31, 2013

Table of Contents

1	A Letter to Shareholders
2	Information About Your Fund’s Expenses and Holdings Presented by Maturity
4	Schedule of Investments
7	Statement of Assets and Liabilities
8	Statement of Operations
9	Statements of Changes in Net Assets
10	Financial Highlights
14	Notes to Financial Statements
20	Supplemental Information to Shareholders

Lord Abbett U.S. Government & Government Sponsored Enterprises Money Market Fund
Semiannual Report

For the six-month period ended December 31, 2013

Daria L. Foster, Director, President and Chief Executive Officer of the Lord Abbett Funds, and E. Thayer Bigelow, Independent Chairman of the Lord Abbett Funds.

Dear Shareholders: We are pleased to provide you with this semiannual report for Lord Abbett U.S. Government & Government Sponsored Enterprises Money Market Fund for the six-month period ended December 31, 2013. For additional information about the Fund, please visit our Website at www.lordabbett.com, where you can access the quarterly commentaries by the Fund’s portfolio managers. General information about Lord Abbett mutual funds, as well as in-depth discussions of market trends and investment strategies, is also provided in Lord Abbett Insights, a quarterly newsletter available on our Website.

Thank you for investing in Lord Abbett mutual funds. We value the trust that you place in us and look forward to serving your investment needs in the years to come.

Best regards,

 

Daria L. Foster

Director, President and Chief Executive Officer

1

Expense Example

As a shareholder of the Fund you incur ongoing costs, including management fees; distribution and service (12b-1) fees (currently only Class B shares have an active 12b-1 Plan); and other Fund expenses. This Example is intended to help you understand your ongoing costs (in dollars) of investing in the Fund and to compare these costs with the ongoing costs of investing in other mutual funds.

The Example is based on an investment of $1,000 invested at the beginning of the period and held for the entire period (July 1, 2013 through December 31, 2013).

Actual Expenses

For each class of the Fund, the first line of the applicable table on the following page provides information about actual account values and actual expenses. You may use the information in this line, together with the amount you invested, to estimate the expenses that you paid over the period. Simply divide your account value by $1,000 (for example, an $8,600 account value divided by $1,000 = 8.6), then multiply the result by the number in the first line under the heading titled “Expenses Paid During Period 7/1/13 – 12/31/13” to estimate the expenses you paid on your account during this period.

Hypothetical Example for Comparison Purposes

For each class of the Fund, the second line of the table on the following page provides information about hypothetical account values and hypothetical expenses based on the Fund’s actual expense ratio and an assumed rate of return of 5% per year before expenses, which is not the Fund’s actual return. The hypothetical account values and expenses may not be used to estimate the actual ending account balance or expenses you paid for the period. You may use this information to compare the ongoing costs of investing in the Fund and other funds. To do so, compare this 5% hypothetical example with the 5% hypothetical examples that appear in the shareholder reports of the other funds.

2

Please note that the expenses shown in the table are meant to highlight your ongoing costs only and do not reflect any transactional costs, such as sales charges. Therefore, the second line of the table is useful in comparing ongoing costs only, and will not help you determine the relative total costs of owning different funds. In addition, if these transactional costs were included, your costs would have been higher.

	Beginning  Account Value		Ending Account Value		Expenses  Paid During Period†
	7/1/13		12/31/13		7/1/13 - 12/31/13
Class A
Actual	$	1,000.00	$	1,000.10	$	0.30
Hypothetical (5% Return Before Expenses)	$	1,000.00	$	1,024.92	$	0.31
Class B
Actual	$	1,000.00	$	1,000.00	$	0.40
Hypothetical (5% Return Before Expenses)	$	1,000.00	$	1,024.82	$	0.41
Class C
Actual	$	1,000.00	$	1,000.10	$	0.30
Hypothetical (5% Return Before Expenses)	$	1,000.00	$	1,024.91	$	0.31
Class I
Actual	$	1,000.00	$	1,000.10	$	0.30
Hypothetical (5% Return Before Expenses)	$	1,000.00	$	1,024.92	$	0.31

^† For each class of the Fund, net expenses are equal to the annualized expense ratio for such class (0.06% for Classes A, C and I and 0.08% for Class B) multiplied by the average account value over the period, multiplied by 184/365.

Portfolio Holdings Presented by Maturity

December 31, 2013

Days	%*
1 – 30 days	45.21	%
31 – 60 days	12.06	%
61 – 90 days	25.08	%
91 – 120 days	1.93	%
Over 120 days	15.72	%
Total	100.00	%

* Represents percent of total investments.

3

Schedule of Investments (unaudited)

December 31, 2013

Investments	Yield	Maturity Date	Principal Amount (000)		Fair Value
GOVERNMENT SPONSORED ENTERPRISES SECURITIES 66.46%
Federal Home Loan Bank	0.05%	1/13/2014	$	8,988	$	8,987,850
Federal Home Loan Bank	0.07%	3/12/2014		4,000		3,999,475
Federal Home Loan Bank	0.07%	3/21/2014		7,000		6,999,002
Federal Home Loan Bank	0.08%	1/2/2014		5,000		4,999,989
Federal Home Loan Bank	0.08%	2/7/2014		6,000		5,999,537
Federal Home Loan Bank	0.08%	2/14/2014		5,100		5,099,501
Federal Home Loan Bank	0.08%	3/7/2014		7,000		6,998,964
Federal Home Loan Bank	0.08%	3/14/2014		13,000		12,998,050
Federal Home Loan Bank	0.09%	2/21/2014		7,000		6,999,108
Federal Home Loan Bank	0.09%	2/28/2014		10,000		9,998,550
Federal Home Loan Bank	0.09%	3/7/2014		23,000		22,996,262
Federal Home Loan Bank	0.09%	3/21/2014		10,200		10,197,986
Federal Home Loan Bank	0.09%	4/4/2014		4,000		3,999,070
Federal Home Loan Bank	0.10%	3/10/2014		10,000		9,998,224
Federal Home Loan Bank	0.10%	3/14/2014		12,000		11,997,720
Federal Home Loan Bank	0.10%	3/19/2014		15,000		14,996,792
Federal Home Loan Bank	0.10%	3/26/2014		15,000		14,996,500
Federal Home Loan Bank	0.10%	3/28/2014		10,000		9,997,611
Federal Home Loan Bank	0.10%	6/18/2014		7,700		7,696,407
Federal Home Loan Bank	0.11%	3/19/2014		8,000		7,998,169
Federal Home Loan Bank	0.12%	5/16/2014		8,000		7,996,550
Federal Home Loan Bank	0.12%	5/23/2014		16,258		16,250,625
Federal Home Loan Bank	0.12%	5/23/2014		10,000		9,995,267
Federal Home Loan Bank	0.12%	5/28/2014		6,000		5,997,011
Federal Home Loan Bank	0.13%	6/6/2014		8,000		7,995,493
Federal Home Loan Mortgage Corp.	0.07%	2/10/2014		8,000		7,999,422
Federal Home Loan Mortgage Corp.	0.07%	3/4/2014		13,625		13,623,475
Federal Home Loan Mortgage Corp.	0.09%	1/27/2014		16,000		15,998,960
Federal Home Loan Mortgage Corp.	0.09%	2/10/2014		7,000		6,999,300
Federal Home Loan Mortgage Corp.	0.09%	2/24/2014		7,000		6,999,108
Federal Home Loan Mortgage Corp.	0.09%	3/3/2014		6,000		5,999,136
Federal Home Loan Mortgage Corp.	0.09%	3/24/2014		14,000		13,997,162
Federal Home Loan Mortgage Corp.	0.09%	4/3/2014		5,399		5,397,758
Federal Home Loan Mortgage Corp.	0.09%	4/21/2014		4,000		3,998,900
Federal Home Loan Mortgage Corp.	0.10%	2/10/2014		10,000		9,998,944
Federal Home Loan Mortgage Corp.	0.10%	5/6/2014		6,000		5,997,917
Federal Home Loan Mortgage Corp.	0.11%	5/6/2014		12,000		11,995,625
Federal Home Loan Mortgage Corp.	0.11%	5/12/2014		18,000		17,992,795

4 See Notes to Financial Statements.

Schedule of Investments (unaudited)(continued)

December 31, 2013

Investments	Yield	Maturity Date		Principal Amount (000)		Fair Value
GOVERNMENT SPONSORED ENTERPRISES SECURITIES (continued)
Federal Home Loan Mortgage Corp.	0.11%	5/19/2014	$	10,000	$	9,995,783
Federal Home Loan Mortgage Corp.	0.13%	6/16/2014		7,000		6,995,804
Federal National Mortgage Assoc.	0.07%	2/3/2014		8,000		7,999,523
Federal National Mortgage Assoc.	0.08%	3/5/2014		6,000		5,999,212
Federal National Mortgage Assoc.	0.09%	1/15/2014		13,910		13,909,513
Federal National Mortgage Assoc.	0.09%	1/29/2014		14,750		14,749,002
Federal National Mortgage Assoc.	0.09%	1/29/2014		22,000		21,998,460
Federal National Mortgage Assoc.	0.10%	2/12/2014		8,000		7,999,067
Federal National Mortgage Assoc.	0.10%	2/12/2014		7,462		7,461,112
Total Government Sponsored Enterprises Securities (cost $460,295,691)						460,295,691
SHORT-TERM INVESTMENTS 33.60%
REPURCHASE AGREEMENTS
Repurchase Agreement dated 12/31/2013, Zero Coupon due 1/2/2014 with Fixed Income Clearing Corp. collateralized by $73,485,000 of Federal Home Loan Mortgage Corp. at 1.00% due 8/27/2014; value: $74,127,994; proceeds: $72,671,400				72,671		72,671,400
Repurchase Agreement dated 12/31/2013, Zero Coupon due 1/2/2014 with Goldman Sachs Group, Inc. (The) collateralized by $63,250,000 of Federal Home Loan Bank at 3.00% due 8/6/2018; $1,519,000 of Federal Home Mortgage Corp. at 0.01% due 3/4/2014; and $87,827,000 of Federal National Mortgage Assoc. at 5.00% due 3/15/2016; value: $163,202,331; proceeds: $160,000,000				160,000		160,000,000
Total Repurchase Agreements (cost $232,671,400)						232,671,400
Total Investments in Securities 100.06% (cost $692,967,091)*						692,967,091
Liabilities in Excess of other Assets (0.06%)						(413,681)
Net Assets 100.00%					$	692,553,410

* Cost for Federal income tax purposes is $692,967,091. Weighted average maturity of investments: 52 days.

See Notes to Financial Statements. 5

Schedule of Investments (unaudited)(concluded)

December 31, 2013

The following is a summary of the inputs used as of December 31, 2013 in valuing the Fund’s investments carried at fair value⁽¹⁾:

Investment Type(2)	Level 1		Level 2		Level 3		Total
Government Sponsored Enterprises Securities	$	—	$	460,295,691	$	—	$	460,295,691
Repurchase Agreement		—		232,671,400		—		232,671,400
Total	$	—	$	692,967,091	$	—	$	692,967,091

(1)	Refer to note 2(g) for a description of fair value measurements and the three-tier hierarchy of inputs.
(2)	There were no level transfers during the period ended December 31, 2013.

6 See Notes to Financial Statements.

Statement of Assets and Liabilities (unaudited)

December 31, 2013

ASSETS:
Investments in securities, at cost and fair value	$	460,295,691
Investments in repurchase agreements, at cost and fair value		232,671,400
Receivables:
Capital shares sold		3,163,755
From advisor (See Note 3)		93,078
Prepaid expenses		53,462
Total assets		696,277,386
LIABILITIES:
Payables:
Capital shares reacquired		3,270,370
12b-1 distribution fees		73,277
Directors’ fees		167,450
Fund administration		23,013
Distributions payable		10,934
Accrued expenses		178,932
Total liabilities		3,723,976
NET ASSETS	$	692,553,410
COMPOSITION OF NET ASSETS:
Paid-in capital	$	692,547,604
Undistributed net investment income		259
Accumulated net realized gain on investments		5,547
Net Assets	$	692,553,410
Net assets by class:
Class A Shares	$	596,630,586
Class B Shares	$	11,021,697
Class C Shares	$	65,861,941
Class I Shares	$	19,039,186
Outstanding shares by class:
Class A Shares (2 billion shares of common stock authorized, $.001 par value)		596,625,485
Class B Shares (400 million shares of common stock authorized, $.001 par value)		11,021,527
Class C Shares (500 million shares of common stock authorized, $.001 par value)		65,861,543
Class I Shares (100 million shares of common stock authorized, $.001 par value)		19,039,103
Net asset value, offering and redemption price per share (Net assets divided by outstanding shares):
Class A Shares-Net asset value	$1.00
Class B Shares-Net asset value	$1.00
Class C Shares-Net asset value	$1.00
Class I Shares-Net asset value	$1.00

See Notes to Financial Statements. 7

Statement of Operations (unaudited)

For the Six Months Ended December 31, 2013

Investment income:
Interest and other	$	289,681
Expenses:
Management fee		1,688,377
Shareholder servicing		429,035
Fund administration		149,933
Registration		61,193
12b-1 distribution plan-Class B		47,279
Professional		25,090
Reports to shareholders		21,741
Directors’ fees		15,280
Custody		5,736
Other		9,232
Gross expenses		2,452,896
Expense reductions (See Note 8)		(311	)
Management fee waived and expenses reimbursed (See Note 3)		(2,190,693	)
12b-1 distribution plan-Class B reimbursed (See Note 3)		(46,018	)
Net expenses		215,874
Net investment income		73,807
Net Increase in Net Assets Resulting From Operations	$	73,807

8 See Notes to Financial Statements.

Statements of Changes in Net Assets

	For the Six Months Ended December 31, 2013			For the Year Ended
INCREASE (DECREASE) IN NET ASSETS	(unaudited)			June 30, 2013
Operations:
Net investment income	$	73,807		$	118,973
Net realized gain on investments		—			886
Net increase in net assets resulting from operations		73,807			119,859
Distributions to shareholders from:
Net investment income
Class A		(65,787	)		(107,675	)
Class C		(6,589	)		(8,614	)
Class I		(1,431	)		(2,684	)
Total distributions to shareholders		(73,807	)		(118,973	)
Capital share transactions (Net of share conversions) (See Note 11):
Net proceeds from sales of shares		628,388,112			1,735,605,685
Reinvestment of distributions		68,156			111,992
Cost of shares reacquired		(713,429,750	)		(1,571,098,736	)
Net increase (decrease) in net assets resulting from capital share transactions		(84,973,482	)		164,618,941
Net increase (decrease) in net assets		(84,973,482	)		164,619,827
NET ASSETS:
Beginning of period	$	777,526,892		$	612,907,065
End of period	$	692,553,410		$	777,526,892
Undistributed net investment income	$	259		$	259

See Notes to Financial Statements. 9

Financial Highlights

	Class A Shares
	Six Months Ended 12/31/2013		Year Ended 6/30
	(unaudited)		2013		2012		2011		2010		2009
Per Share Operating Performance
Net asset value, beginning of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Investment operations:
Net investment income(a)	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	.01
Net realized and unrealized gain	—		—	(b)	—	(b)	—		—		—
Total from investment operations	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	.01
Distributions to shareholders from:
Net investment income	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	(.01	)
Net asset value, end of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Total Return(c)	.01	%(d)	.02	%	.02	%	.02	%	.02	%	.59	%
Ratios to Average Net Assets:
Expenses, excluding expense reductions and including management fee waived and expenses reimbursed	.03	%(d)	.11	%	.06	%	.14	%	.13	%	.51	%
Expenses, including expense reductions, management fee waived and expenses reimbursed	.03	%(d)	.11	%	.06	%	.14	%	.13	%	.51	%
Expenses, excluding expense reductions, management fee waived and expenses reimbursed	.32	%(d)	.68	%	.66	%	.68	%	.76	%	.79	%
Net investment income	.01	%(d)	.02	%	.02	%	.02	%	.02	%	.53	%
Supplemental Data:
Net assets, end of period (000)	$596,631		$687,458		$538,523		$539,205		$498,657		$536,755

(a)	Calculated using average shares outstanding during the period.
(b)	Amount is less than $.01.
(c)	Total return does not consider the effects of sales loads and assumes the reinvestment of all distributions.
(d)	Not annualized.

10 See Notes to Financial Statements.

Financial Highlights (continued) 

	Class B Shares
	Six Months Ended 12/31/2013		Year Ended 6/30
	(unaudited)		2013		2012		2011		2010		2009
Per Share Operating Performance
Net asset value, beginning of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Investment operations:
Net investment income(a)	—		—		—		—		—		—	(b)
Net realized and unrealized gain	—		—	(b)	—	(b)	—		—		—
Total from investment operations	—		—	(b)	—	(b)	—		—		—	(b)
Distributions to shareholders from:
Net investment income	—		—		—		—		—		—	(b)
Net asset value, end of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Total Return(c)	.00	%(d)	.00	%	.00	%	.00	%	.00	%	.26	%
Ratios to Average Net Assets:
Expenses, excluding expense reductions and including management fee waived and expenses reimbursed	.04	%(d)	.13	%	.08	%	.16	%	.15	%	.80	%
Expenses, including expense reductions, management fee waived and expenses reimbursed	.04	%(d)	.13	%	.08	%	.16	%	.15	%	.80	%
Expenses, excluding expense reductions, management fee waived and expenses reimbursed	.70	%(d)	1.43	%	1.41	%	1.43	%	1.51	%	1.54	%
Net investment income	.00	%(d)	.00	%	.00	%	.00	%	.00	%	.19	%
Supplemental Data:
Net assets, end of period (000)	$11,022		$13,682		$16,456		$23,172		$33,210		$56,243

(a)	Calculated using average shares outstanding during the period.
(b)	Amount is less than $.01.
(c)	Total return does not consider the effects of sales loads and assumes the reinvestment of all distributions.
(d)	Not annualized.

See Notes to Financial Statements. 11

Financial Highlights (continued)

	Class C Shares
	Six Months Ended 12/31/2013		Year Ended 6/30
	(unaudited)		2013		2012		2011		2010		2009
Per Share Operating Performance
Net asset value, beginning of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Investment operations:
Net investment income(a)	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	.01
Net realized and unrealized gain	—		—	(b)	—	(b)	—		—		—
Total from investment operations	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	.01
Distributions to shareholders from:
Net investment income	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	(.01	)
Net asset value, end of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Total Return(c)	.01	%(d)	.02	%	.02	%	.02	%	.02	%	.59	%
Ratios to Average Net Assets:
Expenses, excluding expense reductions and including management fee waived and expenses reimbursed	.03	%(d)	.11	%	.06	%	.14	%	.13	%	.50	%
Expenses, including expense reductions, management fee waived and expenses reimbursed	.03	%(d)	.11	%	.06	%	.14	%	.13	%	.50	%
Expenses, excluding expense reductions, management fee waived and expenses reimbursed	.32	%(d)	.68	%	.66	%	.68	%	.76	%	.79	%
Net investment income	.01	%(d)	.02	%	.02	%	.02	%	.02	%	.44	%
Supplemental Data:
Net assets, end of period (000)	$65,862		$62,773		$45,710		$38,965		$45,310		$56,597

(a)	Calculated using average shares outstanding during the period.
(b)	Amount is less than $.01.
(c)	Total return does not consider the effects of sales loads and assumes the reinvestment of all distributions.
(d)	Not annualized.

12 See Notes to Financial Statements.

Financial Highlights (concluded)

	Class I Shares
	Six Months
	Ended
	12/31/2013		Year Ended 6/30
	(unaudited)		2013		2012		2011		2010		2009
Per Share Operating Performance
Net asset value, beginning of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Investment operations:
Net investment income(a)	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	.01
Net realized and unrealized gain	—		—	(b)	—	(b)	—		—		—
Total from investment operations	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	.01
Distributions to shareholders from:
Net investment income	—	(b)	—	(b)	—	(b)	—	(b)	—	(b)	(.01	)
Net asset value, end of period	$1.00		$1.00		$1.00		$1.00		$1.00		$1.00
Total Return(c)	.01	%(d)	.02	%	.02	%	.02	%	.02	%	.59	%
Ratios to Average Net Assets:
Expenses, excluding expense reductions and including management fee waived and expenses reimbursed	.03	%(d)	.11	%	.06	%	.14	%	.13	%	.52	%
Expenses, including expense reductions, management fee waived and expenses reimbursed	.03	%(d)	.11	%	.06	%	.14	%	.13	%	.52	%
Expenses, excluding expense reductions, management fee waived and expenses reimbursed	.32	%(d)	.68	%	.66	%	.68	%	.76	%	.79	%
Net investment income	.01	%(d)	.02	%	.02	%	.02	%	.02	%	.58	%
Supplemental Data:
Net assets, end of period (000)	$19,039		$13,613		$12,219		$9,846		$8,921		$10,689

(a)	Calculated using average shares outstanding during the period.
(b)	Amount is less than $.01.
(c)	Total return assumes the reinvestment of all distributions.
(d)	Not annualized.

See Notes to Financial Statements. 13

Notes to Financial Statements (unaudited)

1. ORGANIZATION  

Lord Abbett U.S. Government & Government Sponsored Enterprises Money Market Fund, Inc. (the “Fund”) is registered under the Investment Company Act of 1940, as amended (the “Act”), as a diversified, open-end management investment company. The Fund was incorporated under Maryland law on May 9, 1979.

The investment objective of the Fund is to seek high current income and preservation of capital through investments in high quality, short-term, liquid securities. These securities are commonly known as money market instruments.

The Fund has four classes of shares: Classes A, B, C and I. There are no front-end sales charges on shares of each class, although there may be a contingent deferred sales charge (“CDSC”) applied to a class of shares as follows: certain redemptions of Class A or Class C shares acquired through an exchange; Class B shares redeemed before the sixth anniversary of purchase. Class B shares will automatically convert to Class A shares on the 25th day of the month (or, if the 25th day is not a business day, the next business day thereafter) following the eighth anniversary of the day on which the purchase order was accepted. The Fund no longer issues Class B shares for purchase.

The preparation of the financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of increases and decreases in net assets from operations during the reporting period. Actual results could differ from those estimates.

2. SIGNIFICANT ACCOUNTING POLICIES  

(a)	Investment Valuation–Under procedures approved by the Fund’s Board of Directors (the “Board”), Lord, Abbett & Co. LLC (“Lord Abbett”), the Fund’s investment manager, has formed a Pricing Committee to administer the pricing and valuation of portfolio investments and to ensure that prices utilized reasonably reflect fair value. Among other things, these procedures allow the Fund to utilize independent pricing services, quotations from securities and financial instrument dealers and other market sources to determine fair value.
	The Fund values securities utilizing the amortized cost method, which approximates fair value. Under the amortized cost method, all investments purchased at a discount or premium are valued by amortizing the difference between the original purchase price and maturity value of the issue over the period to maturity. Securities purchased at face value are valued at cost, which approximates fair value due to the short duration of the issue
(b)	Security Transactions–Security transactions are recorded as of the date that the securities are purchased or sold (trade date). Realized gains and losses on sales of portfolio securities are calculated using the identified-cost method.
(c)	Investment Income–Interest income is recorded on the accrual basis as earned. Discounts are accreted and premiums are amortized using the effective interest method and are included in Interest and other income on the Statement of Operations. Investment income is allocated to each class of shares based upon the relative proportion of net assets at the beginning of the day.
(d)	Income Taxes–It is the policy of the Fund to meet the requirements of Subchapter M of the Internal Revenue Code applicable to regulated investment companies and to distribute

14

Notes to Financial Statements (unaudited)(continued)

	substantially all taxable income and capital gains to its shareholders. Therefore, no income tax provision is required.
	The Fund files U.S. federal and various state and local tax returns. No income tax returns are currently under examination. The statute of limitations on the Fund’s filed U.S. federal tax returns remains open for the fiscal years ended June 30, 2010 through June 30, 2013. The statutes of limitations on the Fund’s state and local tax returns may remain open for an additional year depending upon the jurisdiction.
(e)	Expenses–Expenses, excluding class-specific expenses, are allocated to each class of shares based upon the relative proportion of net assets at the beginning of the day. Class B shares bear all expenses and fees relating to the Fund’s 12b-1 Distribution Plan.
(f)	Repurchase Agreements–The Fund may enter into repurchase agreements with respect to securities. A repurchase agreement is a transaction in which a fund acquires a security and simultaneously commits to resell that security to the seller (a bank or securities dealer) at an agreed-upon price on an agreed-upon date. The Fund requires at all times that the repurchase agreement be collateralized by cash, or by securities of the U.S. Government, its agencies, its instrumentalities, or U.S. Government sponsored enterprises having a value equal to, or in excess of, the value of the repurchase agreement (including accrued interest). If the seller of the agreement defaults on its obligation to repurchase the underlying securities at a time when the fair value of these securities has declined, the Fund may incur a loss upon disposition of the securities.
(g)	Fair Value Measurements–Fair value is defined as the price that the Fund would receive upon selling an investment or transferring a liability in an orderly transaction to an independent buyer in the principal or most advantageous market of the investment. A three-tier hierarchy is used to maximize the use of observable market data and minimize the use of unobservable inputs and to establish classification of fair value measurements for disclosure purposes. Inputs refer broadly to the assumptions that market participants would use in pricing the asset or liability, including assumptions about risk—for example, the risk inherent in a particular valuation technique used to measure fair value (such as a pricing model) and/or the risk inherent in the inputs to the valuation technique. Inputs may be observable or unobservable. Observable inputs reflect the assumptions market participants would use in pricing the asset or liability. Observable inputs are based on market data obtained from sources independent of the reporting entity. Unobservable inputs reflect the reporting entity’s own assumptions about the assumptions market participants would use in pricing the asset or liability. Unobservable inputs are based on the best information available in the circumstances. The three-tier hierarchy of inputs is summarized in the three broad Levels listed below:

•	Level 1 –	unadjusted quoted prices in active markets for identical investments;
•	Level 2 –	other significant observable inputs (including quoted prices for similar investments, interest rates, prepayment speeds, credit risk, etc.); and
•	Level 3 –	significant unobservable inputs (including the Fund’s own assumptions in determining the fair value of investments).

A summary of inputs used in valuing the Fund’s investments as of December 31, 2013 and, if applicable, Level 1/Level 2 transfers and Level 3 rollforwards for the six months then ended is included in the Fund’s Schedule of Investments.

15

Notes to Financial Statements (unaudited)(continued)

Changes in valuation techniques may result in transfers into or out of an assigned level within the three-tier hierarchy. All transfers between different levels within the three-tier hierarchy are deemed to have occurred as of the beginning of the reporting period. The inputs or methodology used for valuing securities are not necessarily an indication of the risk associated with investing in those securities.

3. MANAGEMENT FEE AND OTHER TRANSACTIONS WITH AFFILIATES  

Management Fee

The Fund has a management agreement with Lord Abbett, pursuant to which Lord Abbett supplies the Fund with investment management services and executive and other personnel, provides office space and pays for ordinary and necessary office and clerical expenses relating to research and statistical work and supervision of the Fund’s investment portfolio.

The management fee is based on the Fund’s average daily net assets at the following annual rate:

First $250 million	.50%
Next $250 million	.45%
Over $500 million	.40%

For the six months ended December 31, 2013, the effective management fee, net of waivers, was at an annualized rate of .00% of the Fund’s average daily net assets.

In addition, Lord Abbett provides certain administrative services to the Fund pursuant to an Administrative Services Agreement in return for a fee at an annual rate of .04% of the Fund’s average daily net assets.

Lord Abbett voluntarily waived the Fund’s management fee and administrative services fee, and reimbursed a portion of the Fund’s other expenses to the extent necessary to maintain a .02% annualized distribution yield for Class A, C and I shares and a .00% annualized distribution yield for Class B shares. Accordingly, for the six months ended December 31, 2013, Lord Abbett waived its entire management fee and administrative services fee of $1,688,377 and $149,933, respectively, and reimbursed other expenses of $352,383. In addition, Lord Abbett Distributor LLC (the “Distributor”) voluntarily reimbursed Class B 12b-1 distribution fees of $46,018 in order to maintain a .00% annualized distribution yield, as described above.

12b-1 Distribution Plan

The Fund has adopted a distribution plan with respect to Class A, B and C shares pursuant to Rule 12b-1 under the Act, which provides for the payment of ongoing distribution and service fees to the Distributor, an affiliate of Lord Abbett. The following annual rates have been approved by the Board pursuant to the plan:

Fees	Class A(1)			Class B			Class C(1)
Service and distribution fee		.15	%		.75	%		1.00	%

⁽¹⁾ The Fund has not activated its plan for Class A and Class C, and therefore, no payments are currently authorized under the distribution plan.

Class I shares do not have a distribution plan.

A Director and certain of the Fund’s officers have an interest in Lord Abbett.

16

Notes to Financial Statements (unaudited)(continued)

4. DISTRIBUTIONS  

Dividends from net investment income are declared daily and paid monthly.

The tax character of distributions paid during the six months ended December 31, 2013 and fiscal year ended June 30, 2013 was as follows:

	Six Months Ended 12/31/2013			Year Ended  6/30/2013
Distributions paid from:
Ordinary income		$	73,807		$118,973
Total distributions paid		$	73,807		$118,973

5. DIRECTORS’ REMUNERATION  

The Fund’s officers and a Director, who are associated with Lord Abbett, do not receive any compensation from the Fund for serving in such capacities. Independent Directors’ fees are allocated among all Lord Abbett-sponsored funds based on the net assets of each fund. There is an equity-based plan available to all Independent Directors under which Independent Directors must defer receipt of a portion of, and may elect to defer receipt of an additional portion of Directors’ fees. The deferred amounts are treated as though equivalent dollar amounts had been invested in the funds. Such amounts and earnings accrued thereon are included in Directors’ fees on the Statement of Operations and in Directors’ fees payable on the Statement of Assets and Liabilities and are not deductible for U.S. federal income tax purposes until such amounts are paid.

6. DISCLOSURES ABOUT OFFSETTING ASSETS AND LIABILITIES   

The Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update No. 2011–11 “Disclosures about Offsetting Assets and Liabilities” (“ASU 2011–11”). These disclosure requirements are intended to help better assess the effect or potential effect of offsetting arrangements on a fund’s financial position. In addition, FASB issued Accounting Standards Update No. 2013–01 “Clarifying the Scope of Disclosures about Offsetting Assets and Liabilities” (“ASU 2013–01”), specifying which transactions are subject to disclosures about offsetting.

The following tables illustrate gross and net information about recognized assets and liabilities eligible for offset in the Statement of Assets and Liabilities; and disclose such amounts subject to an enforceable master netting agreement or similar agreement, by counterparty. A master netting agreement is an agreement between the Fund and a counterparty which provides for the net settlement of amounts owed under all contracts traded under that agreement, as well as cash collateral, through a single payment by one party to the other in the event of default on or termination of any one contract. The Fund’s accounting policy with respect to balance sheet offsetting is that, absent an event of default by the counterparty or a termination of the agreement, the master netting agreement does not result in an offset of reported amounts of financial assets and liabilities in the statement of assets and liabilities across transactions between the Fund and the applicable counterparty.

17

Notes to Financial Statements (unaudited)(continued)

Description	Gross Amounts of Recognized Assets			Gross Amounts Offset in the Statement of Assets and Liabilities			Net Amounts of Assets Presented in the Statement of Assets and Liabilities
Repurchase Agreement			$232,671,400	$	—		$	232,671,400
Total			$232,671,400	$	—		$	232,671,400
				Amounts Not Offset in the Statement of Assets and Liabilities
Counterparty	Net Amounts of Assets Presented in the Statement of Assets and Liabilities			Financial Instruments Collateral(a)			Cash Collateral Received(a)			Net Amount(b)
Fixed Income Clearing Corp.		$	72,671,400	$	(72,671,400	)		$	—	$	—
Goldman Sachs			160,000,000		(160,000,000	)			—		—
Total		$	232,671,400	$	(232,671,400	)		$	—	$	—

^(a) Collateral received (or pledged) is limited to an amount not to exceed 100% of the net amount of assets (or liabilities) presented in the tables presented above, for each respective counterparty.

^(b) Net Amount represents the amount that is subject to loss in the event of a counterparty failure as of December 31, 2013.

7. DIRECTORS’ REMUNERATION  

The Company’s officers and a Director, who are associated with Lord Abbett, do not receive any compensation from the Company for serving in such capacities. Independent Directors’ fees are allocated among all Lord Abbett-sponsored funds based on the net assets of each fund. There is an equity-based plan available to all Independent Directors under which Independent Directors must defer receipt of a portion of, and may elect to defer receipt of an additional portion of Directors’ fees. The deferred amounts are treated as though equivalent dollar amounts had been invested in the funds. Such amounts and earnings accrued thereon are included in Directors’ fees on the Statement of Operations and in Directors’ fees payable on the Statement of Assets and Liabilities and are not deductible for U.S. federal income tax purposes until such amounts are paid.

8. EXPENSE REDUCTIONS  

The Fund has entered into an arrangement with its transfer agent and custodian, whereby credits realized as a result of uninvested cash balances are used to reduce a portion of the Fund’s expenses.

9. CUSTODIAN AND ACCOUNTING AGENT   

State Street Bank and Trust Company (“SSB”) is the Fund’s custodian and accounting agent. SSB performs custodial, accounting and recordkeeping functions relating to portfolio transactions and calculating the Fund’s net asset value.

10. INVESTMENT RISKS  

The Fund’s yield may vary in response to changes in interest rates and other market factors.

The Fund generally invests a substantial portion of its assets in money market securities issued by the U.S. Government and by various government-sponsored enterprises such as Federal Home Loan Mortgage Corporation, the Federal Home Loan Banks and Federal National Mortgage Association.

18

Notes to Financial Statements (unaudited)(concluded)

Such securities are not guaranteed by the U.S. Government, but are supported only by the credit of the particular government-sponsored enterprises involved, and the discretionary authority of the U.S. Treasury to purchase the enterprise’s obligations. There is no assurance that the U.S. Government will provide financial support to enterprises that are not supported by the full faith and credit of the U.S. Government. The Fund also may invest in repurchase agreements involving the securities described herein.

An investment in the Fund is not a bank deposit and is not insured or guaranteed by the Federal Deposit Insurance Corporation or any other government agency. Although the Fund seeks to preserve the value of an investment at $1.00 per share, it is possible to lose money by investing in the Fund.

These factors can affect the Fund’s performance.

11. SUMMARY OF CAPITAL TRANSACTIONS  

Transactions in shares of capital stock were as follows:

	For the Six Months Ended
	December 31, 2013						Year Ended
	(unaudited)									June 30, 2013
Class A Shares	Shares			Amount			Shares			Amount
Shares sold		568,996,816		$	568,996,817			1,663,391,759		$	1,663,391,757
Converted from Class B*		652,219			652,219			2,563,918			2,563,919
Reinvestment of distributions		62,011			62,011			103,590			103,590
Shares reacquired		(660,538,462	)		(660,538,463	)		(1,517,124,606	)		(1,517,124,609	)
Increase (decrease)		(90,827,416	)	$	(90,827,416	)		148,934,661		$	148,934,657
Class B Shares
Shares sold		2,008,863		$	2,008,863			7,083,878		$	7,083,878
Shares reacquired		(4,017,274	)		(4,017,276	)		(7,293,382	)		(7,293,382	)
Converted to Class A*		(652,219	)		(652,219	)		(2,563,916	)		(2,563,919	)
Decrease		(2,660,630	)	$	(2,660,632	)		(2,773,420	)	$	(2,773,423	)
Class C Shares
Shares sold		47,320,249		$	47,320,249			52,730,808		$	52,730,809
Reinvestment of distributions		6,088			6,088			8,293			8,293
Shares reacquired		(44,237,840	)		(44,237,840	)		(35,675,972	)		(35,675,972	)
Increase		3,088,497		$	3,088,497			17,063,129		$	17,063,130
Class I Shares
Shares sold		10,062,183		$	10,062,183			12,399,242		$	12,399,241
Reinvestment of distributions		57			57			109			109
Shares reacquired		(4,636,171	)		(4,636,171	)		(11,004,773	)		(11,004,773	)
Increase		5,426,069		$	5,426,069			1,394,578		$	1,394,577

* Automatic conversion of Class B shares occurs on the 25th day of the month (or, if the 25th day is not a business day, the next business day thereafter) following the eighth anniversary of the day on which the purchase order was accepted.

19

Approval of Advisory Contract

The Board of Directors of the Fund, including all of the Directors who are not interested persons of the Fund or Lord Abbett, annually considers whether to approve the continuation of the existing management agreement between the Fund and Lord Abbett. In connection with its most recent approval, the Board reviewed materials relating specifically to the management agreement, as well as numerous materials received throughout the course of the year, including information about the Fund’s investment performance compared to the performance of its benchmark. Before making its decision as to the Fund, the Board had the opportunity to ask questions and request further information, taking into account its familiarity with Lord Abbett gained through its meetings and discussions. These meetings and discussions included the examination of the portfolio management team conducted by members of the Contract Committee, the deliberations of the Contract Committee, and discussions between the Contract Committee and Lord Abbett’s management.

The materials received by the Board included, but were not limited to: (1) information provided by Morningstar Associates, LLC (“Morningstar”) regarding the investment performance of the Fund compared to the investment performance of a group of funds in the same Morningstar investment category (the “performance peer group”) and the investment performance of one or more appropriate benchmarks; (2) information provided by Morningstar regarding the expense ratios, contractual and effective management fee rates, and other expense components for the Fund and one or more groups of funds in the same Morningstar category, with the same share classes and operational characteristics, including asset size (the “expense peer group”); (3) information provided by Lord Abbett on the projected expense ratios, management fee rates, and other expense components for the Fund; (4) sales and redemption information for the Fund; (5) information regarding Lord Abbett’s financial condition; (6) an analysis of the relative profitability of the management agreement to Lord Abbett; (7) information provided by Lord Abbett regarding the investment management fees Lord Abbett receives from its other advisory clients maintaining accounts with a similar investment strategy as the Fund; (8) information regarding the distribution arrangements of the Fund; and (9) information regarding the personnel and other resources devoted by Lord Abbett to managing the Fund.

Investment Management Services Generally. The Board considered the investment management services provided by Lord Abbett to the Fund, including investment research, portfolio management, and trading, and Lord Abbett’s commitment to compliance with all applicable legal requirements. The Board also observed that Lord Abbett was solely engaged in the investment management business and accordingly did not experience the conflicts of interest that may result from being engaged in other lines of business. The Board considered the investment advisory services provided by Lord Abbett to other clients, the fees charged for the services, and the differences in the nature of the services provided to the Fund and other Lord Abbett Funds, on the one hand, and the services provided to other clients, on the other.

Investment Performance. The Board reviewed the Fund’s investment performance in relation to that of the performance peer group as of various periods ended August 31, 2013. The Board observed that the Fund’s investment performance was below the median of the performance peer group for each of the periods.

Lord Abbett’s Personnel and Methods. The Board considered the qualifications of the personnel providing investment management services to the Fund, in light of its investment objective and discipline. Among other things, the Board considered the size, experience, and turnover of Lord Abbett’s investment management staff, Lord Abbett’s investment methodology and philosophy, and Lord Abbett’s approach to recruiting, training, and retaining investment management personnel.

20 

Approval of Advisory Contract (concluded)

Nature and Quality of Other Services. The Board considered the nature, quality, costs, and extent of compliance, administrative, and other services performed by Lord Abbett and the Distributor and the nature and extent of Lord Abbett’s supervision of third party service providers, including the Fund’s transfer agent and custodian.

Expenses. The Board considered the expense level of the Fund and the expense levels of the expense peer group. It also considered the projected expense levels and how those levels would relate to those of the expense peer group and the amount and nature of the fees paid by shareholders. The Board observed that the overall expense level of the Fund was below the median of the expense peer group.

Profitability. The Board considered the level of Lord Abbett’s profits in managing the Fund, including a review of Lord Abbett’s methodology for allocating its costs to its management of the Fund. The Board concluded that the allocation methodology had a reasonable basis and was appropriate. It considered any profits realized by Lord Abbett in connection with the operation of the Fund, including the fee that Lord Abbett receives from the Fund for providing administrative services to the Fund, and whether the amount of profit was fair for the management of the Fund. The Board also considered the profits realized from other business segments of Lord Abbett, which may benefit from or be related to the Fund’s business. The Board considered Lord Abbett’s profit margins in comparison with available industry data, both accounting for and ignoring marketing and distribution expenses, and how those profit margins could affect Lord Abbett’s ability to recruit and retain investment personnel. The Board recognized that Lord Abbett’s profitability was a factor in enabling it to attract and retain qualified investment management personnel to provide services to the Fund. The Board concluded that Lord Abbett’s profitability as to the Fund was not excessive.

Economies of Scale. The Board considered whether there had been any economies of scale in managing the Fund, whether the Fund had appropriately benefited from any such economies of scale, and whether there was potential for realization of any further economies of scale. The Board concluded that the existing management fee schedule, with its breakpoint or breakpoints in the level of the management fee, adequately addressed any economies of scale in managing the Fund.

Other Benefits to Lord Abbett. The Board considered the character and amount of fees paid by the Fund and the Fund’s shareholders to Lord Abbett and the Distributor for services other than investment advisory services. The Board also considered the revenues and profitability of Lord Abbett’s investment advisory business apart from its mutual fund business, and the intangible benefits enjoyed by Lord Abbett by virtue of its relationship with the Fund. The Board observed that the Distributor receives 12b-1 fees from certain of the Lord Abbett Funds as to shares held in accounts for which there is no other broker of record, may retain a portion of the 12b-1 fees from the Funds, and receives a portion of the sales charges on sales and redemptions of some classes of shares. In addition, the Board observed that Lord Abbett accrues certain benefits for its business of providing investment advice to clients other than the Lord Abbett Funds, but that business also benefits the Funds. The Board also noted that Lord Abbett, as disclosed in the prospectus of the Fund, has entered into revenue sharing arrangements with certain entities that distribute shares of the Fund.

Alternative Arrangements. The Board considered whether, instead of approving continuation of the management agreement, it might be in the best interests of the Fund to implement one or more alternative arrangements, such as continuing to employ Lord Abbett, but on different terms. After considering all of the relevant factors, the Board unanimously found that continuation of the existing management agreement was in the best interests of the Fund and its shareholders and voted unanimously to approve the continuation of the management agreement. In considering whether to approve the continuation of the management agreement, the Board did not identify any single factor as paramount or controlling. This summary does not discuss in detail all matters considered.

21

Householding

The Fund has adopted a policy that allows it to send only one copy of the Fund’s prospectus, proxy material, annual report and semiannual report to certain shareholders residing at the same “household.” This reduces Fund expenses, which benefits you and other shareholders. If you need additional copies or do not want your mailings to be “householded,” please call Lord Abbett at 888-522-2388 or send a written request with your name, the name of your fund or funds and your account number or numbers to Lord Abbett Family of Funds, P.O. Box 219336, Kansas City, MO 64121.

Proxy Voting Policies, Procedures and Records

A description of the policies and procedures that Lord Abbett uses to vote proxies related to the Fund’s portfolio securities, and information on how Lord Abbett voted the Fund’s proxies during the 12-month period ended June 30 are available without charge, upon request, (i) by calling 888-522-2388; (ii) on Lord Abbett’s Website at www.lordabbett.com; and (iii) on the Securities and Exchange Commission’s (“SEC”) Website at www.sec.gov.

Shareholder Reports and Quarterly Portfolio Disclosure

The Fund is required to file its complete schedule of portfolio holdings with the SEC for its first and third fiscal quarters on Form N-Q. Copies of the filings are available without charge, upon request on the SEC’s Website at www.sec.gov and may be available by calling Lord Abbett at 888-522-2388. You can also obtain copies of Form N-Q by visiting the SEC’s Public Reference Room in Washington, DC (information on the operation of the Public Reference Room may be obtained by calling 800-SEC-0330).

22

This report, when not used for the general information of shareholders of the Fund, is to be distributed only if preceded or accompanied by a current fund prospectus.
Lord Abbett mutual fund shares are distributed by	Lord Abbett U.S. Government & Government	LAMM-3-1213
LORD ABBETT DISTRIBUTOR LLC.	Sponsored Enterprises Money Market Fund, Inc.	(02/14)

Item 2: Code of Ethics.

Not applicable.

Item 3: Audit Committee Financial Expert.

Not applicable.

Item 4: Principal Accountant Fees and Services.

Not applicable.

Item 5: Audit Committee of Listed Registrants.

Not applicable.

Item 6: Investments.

Not applicable.

Item 7: Disclosure of Proxy Voting Policies and Procedures for Closed-End Management Investment Companies.

Not applicable.

Item 8: Portfolio Managers of Closed-End Management Investment Companies.

Not applicable.

Item 9: Purchases of Equity Securities by Closed-End Management Investment Company and Affiliated Purchasers.

Not applicable.

Item 10: Submission of Matters to a Vote of Security Holders.

Not applicable.

Item 11: Controls and Procedures.

(a)

Based on their evaluation of the Registrant’s disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) as of a date within 90 days prior to the filing date of this report, the Chief Executive Officer and Chief Financial Officer of the Registrant have concluded that such disclosure controls and procedures are reasonably designed and effective to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to them by others within those entities.

(b)

There were no changes in the Registrant’s internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) that occurred during the second fiscal quarter of the period covered by this report that have materially affected, or are reasonably likely to materially affect, the Registrant’s internal control over financial reporting.

Item 12: Exhibits.

(a)(1)	Code of Ethics. Not applicable.
(a)(2)	Certification of each principal executive officer and principal financial officer of the Registrant as required by Rule 30a-2 under the Investment Company Act of 1940 is attached hereto as a part of EX-99.CERT.
(b)	Certification of each principal executive officer and principal financial officer of the Registrant as required by Section 906 of the Sarbanes-Oxley Act of 2002 is provided as a part of EX-99.906CERT.

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

	lord abbett u.s. government & Government sponsored entrprises money market fund, inc.
By:	/s/Daria L. Foster
	Daria L. Foster
	President and Chief Executive Officer

Date: February 26, 2014

By:	/s/Joan A. Binstock
	Joan A. Binstock
	Chief Financial Officer and Vice President

Date: February 26, 2014

Pursuant to the requirements of the Securities Exchange Act of 1934 and the Investment Company Act of 1940, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the dates indicated.

By:	/s/Daria L. Foster
	Daria L. Foster
	President and Chief Executive Officer

Date: February 26, 2014

By:	/s/Joan A. Binstock
	Joan A. Binstock
	Chief Financial Officer and Vice President

Date: February 26, 2014

EX-99.CODE ETH

THE LORD ABBETT FAMILY OF FUNDS
SARBANES-OXLEY CODE OF ETHICS
FOR THE PRINCIPAL EXECUTIVE OFFICER
AND SENIOR FINANCIAL OFFICERS

I. Covered Officers/Purpose of the Code

          The Lord Abbett Family of Funds’ code of ethics (the “Code”) for the investment companies within the complex (collectively, “Funds” and each individually a “Fund”), applies to each Fund’s Principal Executive Officer and Senior Financial Officers (the “Covered Officers”, each of whom is set forth in Exhibit A) for the purpose of promoting:

• honest and ethical conduct, including the ethical handling of actual or apparent conflicts of interest between personal and professional relationships;

• full, fair, accurate, timely and understandable disclosure in reports and documents that a registrant files with, or submits to, the SEC and in other public communications made by the Funds;

• compliance with applicable laws and governmental rules and regulations;

• the prompt internal reporting of violations of the Code to an appropriate person or persons identified in the Code; and

• accountability for adherence to the Code.

     Each Covered Officer should adhere to a high standard of business ethics and should be sensitive to situations that may give rise to actual as well as apparent conflicts of interest.

II. Covered Officers Should Handle Ethically Any Actual and Apparent Conflicts of Interest

          Overview. A “conflict of interest” occurs when a Covered Officer’s private interest interferes with the interests of, or his/her service to, a Fund. For example, a conflict of interest would arise if a Covered Officer, or a member of his/her family, receives improper personal benefits as a result of his/her position with a Fund.

          Certain conflicts of interest arise out of the relationships between Covered Officers and a Fund and already are subject to conflict of interest provisions in the Investment Company Act of 1940 and the Investment Advisers Act of 1940. For example, Covered Officers may not individually engage in certain transactions (such as the purchase or sale of securities or other property) with the Fund because of their status as “affiliated persons” of the investment adviser to each of the Funds. The compliance programs and procedures of Lord, Abbett & Co. LLC (“Lord Abbett”) are designed to prevent, or identify and correct, violations of such requirements. This Code does not, and is not intended to, repeat or replace these programs and procedures, and such conflicts fall outside of the parameters of this Code.

June, 2003

          Although typically not presenting an opportunity for improper personal benefit, conflicts arise from, or as a result of, the contractual relationship between each of the Funds and Lord Abbett of which the Covered Officers are also members. As a result, this Code recognizes that the Covered Officers will, in the normal course of their duties (whether formally for a Fund or for Lord Abbett, or for both), be involved in establishing policies and implementing decisions which will have different effects on Lord Abbett and each of the Funds. The participation of the Covered Officers in such activities is inherent in the contractual relationship between each of the Funds and Lord Abbett and is consistent with the performance by the Covered Officers of their duties as officers of one or more Funds and, if addressed in conformity with the provisions of the Investment Company Act and the Investment Advisers Act, will be deemed to have been handled ethically. In addition, it is recognized by the Boards of Directors/Trustees of the Funds that the Covered Officers are also officers of the other Lord Abbett investment companies covered by this and by a separate code of ethics.

          Other conflicts of interest are covered by this Code, even if such conflicts of interest are not subject to provisions in the Investment Company Act and the Investment Advisers Act. In reading the following examples of conflicts of interest under this Code, Covered Officers should keep in mind that such a list cannot ever be exhaustive by covering every possible scenario. It follows that the overarching principle is that the personal interest of a Covered Officer should not be placed improperly before the interest of a Fund.

*                    *                    *                    *

          Each Covered Officer must:

•	not use his/her personal influence or personal relationships improperly to influence investment decisions or financial reporting by a Fund whereby the Covered Officer would benefit personally to the detriment of the Fund; and
•	not cause a Fund to take action, or fail to take action, for the individual personal benefit of the Covered Officer rather than the benefit the Fund.
There are some potential conflict of interest situations that should be discussed with Lord Abbett’s General Counsel if material. Examples of these include:
•	service as a director on the board of any public company;
•	any direct ownership interest in, or any consulting or employment relationship with, any of the Funds’ service providers, other than Lord Abbett or any affiliated person of Lord Abbett;
•	a direct or indirect financial interest in commissions, transaction charges or spreads paid by a Fund for effecting portfolio transactions or for selling or redeeming shares, other than an interest arising from the Covered Officer’s employment, such as compensation or as a member of Lord Abbett.

June, 2003

III. Disclosure & Compliance

• Each Covered Officer should familiarize him/herself with the disclosure requirements generally applicable to the Funds;

• each Covered Officer should not knowingly misrepresent, or cause others to misrepresent, facts about a Fund to others, whether within or outside Lord Abbett or a Fund, including to a Fund’s independent directors/trustees and auditors, and to governmental regulators and self-regulatory organizations;

• each Covered Officer should, to the extent appropriate within his/her area of responsibility, consult with other officers and employees of the Funds and Lord Abbett with the goal of promoting full, fair, accurate, timely and understandable disclosure in the reports and documents the Funds file with, or submit to, the SEC and in other public communications made by the Funds; and

• it is the responsibility of each Covered Officer to promote compliance with the standards and restrictions imposed by applicable laws, rules and regulations.

IV. Reporting and Accountability

          Each Covered Officer must:

• upon adoption of the Code, affirm in writing to the Audit Committee (the “Committee”) of a Fund that he/she has received, read, and understands the Code;

• annually thereafter affirm to the Committee that he/she has complied with the requirements of the Code;

• report at least annually such affiliations or other relationships related to conflicts of interest as covered by the Funds’ Annual Directors & Officers Questionnaire;

• not retaliate against any employee or member of Lord Abbett for reports of potential violations that are made in good faith; and

• notify Lord Abbett’s General Counsel promptly if he/she alleges any violation of this Code. Failure to do so is itself a violation of this Code.

          Lord Abbett’s General Counsel is responsible for applying this Code to specific situations in which questions are presented under it and has the authority to interpret this Code in any particular situation. The General Counsel may consult, as appropriate, with the Committee, and/or counsel to the Independent Directors, and is encouraged to do so. However, any approvals or waivers sought by the Covered Persons will be considered by the Committee.

June, 2003

          Each of the Funds will follow these procedures in investigating and enforcing this Code:

• Lord Abbett’s General Counsel will take all appropriate action to investigate any potential violations reported to him;

• if, after such investigation, the General Counsel believes that no violation has occurred, the General Counsel is not required to take any further action, but he shall discuss with the Committee at its next regularly scheduled meeting his investigation and conclusion;

• any matter that the General Counsel believes is a violation will be reported to the Committee;

• if the Committee concurs that a violation has occurred, it will consider appropriate action, which may include review of, and appropriate modifications to, applicable policies and procedures; notification to appropriate personnel of Lord Abbett; or a recommendation to dismiss the Covered Officer;

• the Committee will be responsible for granting waivers, as appropriate; and

• any changes to or waivers of this Code will, to the extent required, be disclosed as provided by SEC rules.

V. Other Policies and Procedures

          This Code shall be the sole code of ethics adopted by the Funds for purposes of Section 406 of the Sarbanes-Oxley Act and the rules and forms applicable to registered investment companies thereunder. Insofar as other policies or procedures of the Funds, the Funds’ adviser, principal underwriter, or other service providers govern or purport to govern the behavior or activities of the Covered Officers who are subject to this Code, they are superceded by this Code to the extent that they overlap or conflict with the provisions of this Code. The Funds’ and Lord Abbett’s codes of ethics under Rule 17j-1 under the Investment Company Act are separate requirements applying to the Covered Officers and others, and are not part of this Code.

VI. Amendments

          Except as to the individuals listed in Exhibit A, this Code may not be amended except in written form, which is specifically approved or ratified by a majority vote of a Fund’s independent directors/trustees.

VII. Confidentiality

          All reports and records prepared or maintained pursuant to this Code will be considered confidential and shall be maintained and protected accordingly. Except as

June, 2003

otherwise required by law or this Code, such matters shall not be disclosed to anyone other than the Committee and its counsel.

VIII. Internal Use

          The Code is intended solely for the internal use by each of the Funds and does not constitute an admission, by or on behalf of any Fund, as to any fact, circumstance, or legal conclusion.

Date: June 19, 2003

June, 2003

Exhibit A

Persons Covered by this Code of Ethics		Position With Funds
Daria L. Foster	Principal Executive Officer	President and Chief Executive Officer
Joan A. Binstock	Principal Financial Officer	Chief Financial Officer and Vice President
Bernard J. Grzelak	Principal Accounting Officer	Treasurer

October, 2012

EX-99.CERT

EX-99.CERT

CERTIFICATIONS

Pursuant to Section 302 of the

Sarbanes-Oxley Act of 2002

I, Daria L. Foster, certify that:

1.	I have reviewed this report on Form N-CSR of Lord Abbett U.S. Government & Government Sponsored Enterprises Money Market Fund, Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the Registrant as of, and for, the periods presented in this report;
4.	The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the Registrant and have:

(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report based on such evaluation; and

(d) disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the second fiscal quarter of the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

5. The Registrant’s other certifying officer and I have disclosed to the Registrant’s auditors and the audit committee of the Registrant’s board of directors or persons performing the equivalent functions):

(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize, and report financial information; and
(b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

Date: February 26, 2014

/s/Daria L. Foster

Daria L. Foster

President and Chief Executive Officer

CERTIFICATIONS

Pursuant to Section 302 of the

Sarbanes-Oxley Act of 2002

I, Joan A. Binstock, certify that:

1.	I have reviewed this report on Form N-CSR of Lord Abbett U.S. Government & Government Sponsored Enterprises Money Market Fund, Inc.;
2.	Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;
3.	Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations, changes in net assets, and cash flows (if the financial statements are required to include a statement of cash flows) of the Registrant as of, and for, the periods presented in this report;
4.	The Registrant’s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Rule 30a-3(c) under the Investment Company Act of 1940) and internal control over financial reporting (as defined in Rule 30a-3(d) under the Investment Company Act of 1940) for the Registrant and have:

(a)	designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the Registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
(b)	designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
(c)	evaluated the effectiveness of the Registrant’s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of a date within 90 days prior to the filing date of this report based on such evaluation; and

(d) disclosed in this report any change in the Registrant’s internal control over financial reporting that occurred during the second fiscal quarter of the period covered by this report that has materially affected, or is reasonably likely to materially affect, the Registrant’s internal control over financial reporting; and

5. The Registrant’s other certifying officer and I have disclosed to the Registrant’s auditors and the audit committee of the Registrant’s board of directors (or persons performing the equivalent functions):

(a)	all significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the Registrant’s ability to record, process, summarize, and report financial information; and
(b)	any fraud, whether or not material, that involves management or other employees who have a significant role in the Registrant’s internal control over financial reporting.

Date: February 26, 2014

/s/Joan A. Binstock

Joan A. Binstock

Chief Financial Officer and Vice President

EX-99.906 CERT

EX-99.906CERT

CERTIFICATIONS

Pursuant to Section 906 of the

Sarbanes-Oxley Act of 2002

Each of the undersigned below certifies that:

1.	This report on Form N-CSR of Lord Abbett U.S. Government & Government Sponsored Enterprises Money Market Fund, Inc. (the “Report”) fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and
2.	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of the issuer.

Date: February 26, 2014

By:	/s/ Daria L. Foster
	Daria L. Foster
	President and Chief Executive Officer

By:	/s/ Joan A. Binstock
	Joan A. Binstock
	Chief Financial Officer and Vice President

A SIGNED ORIGINAL OF THIS WRITTEN STATEMENT REQUIRED BY SECTION 906, OR OTHER DOCUMENT AUTHENTICATING, ACKNOWLEDGING, OR OTHERWISE ADOPTING THE SIGNATURE THAT APPEARS IN TYPED FORM WITHIN THE ELECTRONIC VERSION OF THIS WRITTEN STATEMENT REQUIRED BY SECTION 906, HAS BEEN PROVIDED TO THE REGISTRANT AND WILL BE RETAINED BY THE REGISTRANT AND FURNISHED TO THE SECURITIES AND EXCHANGE COMMISSION OR ITS STAFF UPON REQUEST.