Home > 106th Congressional Bills > S. 1232 (is) To provide for the correction of retirement coverage errors under chapters 83 and 84 of title 5, United States Code. [Introduced in Senate] ...S. 1232 (is) To provide for the correction of retirement coverage errors under chapters 83 and 84 of title 5, United States Code. [Introduced in Senate] ...
106th CONGRESS
1st Session
S. 1232
_______________________________________________________________________
AN ACT
To provide for the correction of retirement coverage errors under
chapters 83 and 84 of title 5, United States Code.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) Short Title.--This Act may be cited as the ``Federal Erroneous
Retirement Coverage Corrections Act''.
(b) Table of Contents.--The table of contents for this Act is as
follows:
Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Applicability.
Sec. 4. Irrevocability of elections.
TITLE I--DESCRIPTION OF RETIREMENT COVERAGE ERRORS TO WHICH THIS ACT
APPLIES AND MEASURES FOR THEIR RECTIFICATION
Subtitle A--Employees and Annuitants Who Should Have Been FERS Covered,
but Who Were Erroneously CSRS Covered or CSRS-Offset Covered Instead,
and Survivors of Such Employees and Annuitants
Sec. 101. Employees.
Sec. 102. Annuitants and survivors.
Subtitle B--Employee Who Should Have Been FERS Covered, CSRS-Offset
Covered, or CSRS Covered, but Who Was Erroneously Social Security-Only
Covered Instead
Sec. 111. Applicability.
Sec. 112. Correction mandatory.
Subtitle C--Employee Who Should or Could Have Been Social Security-Only
Covered but Who Was Erroneously CSRS-Offset Covered or CSRS Covered
Instead
Sec. 121. Employee who should be Social Security-Only covered, but who
is erroneously CSRS or CSRS-Offset covered
instead.
Subtitle D--Employee Who Was Erroneously FERS Covered.
Sec. 131. Employee who should be Social Security-Only covered, CSRS
covered, or CSRS-Offset covered and is not
FERS-eligible, but who is erroneously FERS
covered instead.
Sec. 132. FERS-Eligible Employee Who Should Have Been CSRS Covered,
CSRS-Offset Covered, or Social Security-
Only Covered, but Who Was Erroneously FERS
Covered Instead Without an Election.
Sec. 133. Retroactive effect.
Subtitle E--Employee Who Should Have Been CSRS-Offset Covered, but Who
Was Erroneously CSRS Covered Instead
Sec. 141. Applicability.
Sec. 142. Correction mandatory.
Subtitle F--Employee Who Should Have Been CSRS Covered, but Who Was
Erroneously CSRS-Offset Covered Instead
Sec. 151. Applicability.
Sec. 152. Correction mandatory.
TITLE II--GENERAL PROVISIONS
Sec. 201. Identification and notification requirements.
Sec. 202. Information to be furnished to and by authorities
administering this Act.
Sec. 203. Service credit deposits.
Sec. 204. Provisions related to Social Security coverage of
misclassified employees.
Sec. 205. Thrift Savings Plan treatment for certain individuals.
Sec. 206. Certain agency amounts to be paid into or remain in the
CSRDF.
Sec. 207. CSRS coverage determinations to be approved by OPM.
Sec. 208. Discretionary actions by Director.
Sec. 209. Regulations.
TITLE III--OTHER PROVISIONS
Sec. 301. Provisions to authorize continued conformity of other Federal
retirement systems.
Sec. 302. Authorization of payments.
Sec. 303. Individual right of action preserved for amounts not
otherwise provided for under this Act.
TITLE IV--TAX PROVISIONS
Sec. 401. Tax provisions.
TITLE V--MISCELLANEOUS RETIREMENT PROVISIONS
Sec. 501. Federal Reserve Board portability of service credit.
Sec. 502. Certain transfers to be treated as a separation from service
for purposes of the Thrift Savings Plan.
TITLE VI--EFFECTIVE DATE
Sec. 601. Effective date.
SEC. 2. DEFINITIONS.
For purposes of this Act:
(1) Annuitant.--The term ``annuitant'' has the meaning
given such term under section 8331(9) or 8401(2) of title 5,
United States Code.
(2) CSRS.--The term ``CSRS'' means the Civil Service
Retirement System.
(3) CSRDF.--The term ``CSRDF'' means the Civil Service
Retirement and Disability Fund.
(4) CSRS covered.--The term ``CSRS covered'', with respect
to any service, means service that is subject to the provisions
of subchapter III of chapter 83 of title 5, United States Code,
other than service subject to section 8334(k) of such title.
(5) CSRS-offset covered.--The term ``CSRS-Offset covered'',
with respect to any service, means service that is subject to
the provisions of subchapter III of chapter 83 of title 5,
United States Code, and to section 8334(k) of such title.
(6) Employee.--The term ``employee'' has the meaning given
such term under section 8331(1) or 8401(11) of title 5, United
States Code.
(7) Executive director.--The term ``Executive Director of
the Federal Retirement Thrift Investment Board'' or ``Executive
Director'' means the Executive Director appointed under section
8474 of title 5, United States Code.
(8) FERS.--The term ``FERS'' means the Federal Employees'
Retirement System.
(9) FERS covered.--The term ``FERS covered'', with respect
to any service, means service that is subject to chapter 84 of
title 5, United States Code.
(10) Former employee.--The term ``former employee'' means
an individual who was an employee, but who is not an annuitant.
(11) OASDI taxes.--The term ``OASDI taxes'' means the OASDI
employee tax and the OASDI employer tax.
(12) OASDI employee tax.--The term ``OASDI employee tax''
means the tax imposed under section 3101(a) of the Internal
Revenue Code of 1986 (relating to Old-Age, Survivors and
Disability Insurance).
(13) OASDI employer tax.--The term ``OASDI employer tax''
means the tax imposed under section 3111(a) of the Internal
Revenue Code of 1986 (relating to Old-Age, Survivors and
Disability Insurance).
(14) OASDI trust funds.--The term ``OASDI trust funds''
means the Federal Old-Age and Survivors Insurance Trust Fund
and the Federal Disability Insurance Trust Fund.
(15) Office.--The term ``Office'' means the Office of
Personnel Management.
(16) Retirement coverage determination.--The term
``retirement coverage determination'' means a determination by
an employee or agent of the Government as to whether a
particular type of Government service is CSRS covered, CSRS-
Offset covered, FERS covered, or Social Security-Only covered.
(17) Retirement coverage error.--The term ``retirement
coverage error'' means an erroneous retirement coverage
determination that was in effect for a minimum period of 3
years of service after December 31, 1986.
(18) Social security-only covered.--The term ``Social
Security-Only covered'', with respect to any service, means
Government service that--
(A) constitutes employment under section 210 of the
Social Security Act (42 U.S.C. 410); and
(B)(i) is subject to OASDI taxes; but
(ii) is not subject to CSRS or FERS.
(19) Survivor.--The term ``survivor'' has the meaning given
such term under section 8331(10) or 8401(28) of title 5, United
States Code.
(20) Thrift savings fund.--The term ``Thrift Savings Fund''
means the Thrift Savings Fund established under section 8437 of
title 5, United States Code.
SEC. 3. APPLICABILITY.
(a) In General.--This Act shall apply with respect to retirement
coverage errors that occur before, on, or after the date of enactment
of this Act.
(b) Limitation.--Except as otherwise provided in this Act, this Act
shall not apply to any erroneous retirement coverage determination that
was in effect for a period of less than 3 years of service after
December 31, 1986.
SEC. 4. IRREVOCABILITY OF ELECTIONS.
Any election made (or deemed to have been made) by an employee or
any other individual under this Act shall be irrevocable.
TITLE I--DESCRIPTION OF RETIREMENT COVERAGE ERRORS TO WHICH THIS ACT
APPLIES AND MEASURES FOR THEIR RECTIFICATION
Subtitle A--Employees and Annuitants Who Should Have Been FERS Covered,
but Who Were Erroneously CSRS Covered or CSRS-Offset Covered Instead,
and Survivors of Such Employees and Annuitants
SEC. 101. EMPLOYEES.
(a) Applicability.--This section shall apply in the case of any
employee or former employee who should be (or should have been) FERS
covered but, as a result of a retirement coverage error, is (or was)
CSRS covered or CSRS-Offset covered instead.
(b) Uncorrected Error.--
(1) Applicability.--This subsection applies if the
retirement coverage error has not been corrected before the
effective date of the regulations described under paragraph
(3). As soon as practicable after discovery of the error, and
subject to the right of an election under paragraph (2), if
CSRS covered or CSRS-Offset covered, such individual shall be
treated as CSRS-Offset covered, retroactive to the date of the
retirement coverage error.
(2) Coverage.--
(A) Election.--Upon written notice of a retirement
coverage error, an individual may elect to be CSRS-
Offset covered or FERS covered, effective as of the
date of the retirement coverage error. Such election
shall be made not later than 180 days after the date of
receipt of such notice.
(B) Nonelection.--If the individual does not make
an election by the date provided under subparagraph
(A), a CSRS-Offset covered individual shall remain
CSRS-Offset covered and a CSRS covered individual shall
be treated as CSRS-Offset covered.
(3) Regulations.--The Office shall prescribe regulations to
carry out this subsection.
(c) Corrected Error.--
(1) Applicability.--This subsection applies if the
retirement coverage error was corrected before the effective
date of the regulations described under subsection (b).
(2) Coverage.--
(A) Election.--
(i) CSRS-offset covered.--Not later than
180 days after the date of enactment of this
Act, the Office shall prescribe regulations
authorizing individuals to elect, during the
18-month period immediately following the
effective date of such regulations, to be CSRS-
Offset covered, effective as of the date of the
retirement coverage error.
(ii) Thrift savings fund contributions.--If
under this section an individual elects to be
CSRS-Offset covered, all employee contributions
to the Thrift Savings Fund made during the
period of FERS coverage (and earnings on such
contributions) may remain in the Thrift Savings
Fund in accordance with regulations prescribed
by the Executive Director, notwithstanding any
limit that would otherwise be applicable.
(B) Previous settlement payment.--An individual who
previously received a payment ordered by a court or
provided as a settlement of claim for losses resulting
from a retirement coverage error shall not be entitled
to make an election under this subsection unless that
amount is waived in whole or in part under section 208,
and any amount not waived is repaid.
(C) Ineligibility for election.--An individual who,
subsequent to correction of the retirement coverage
error, received a refund of retirement deductions under
section 8424 of title 5, United States Code, or a
distribution under section 8433 (b), (c), or (h)(1)(A)
of title 5, United States Code, may not make an
election under this subsection.
(3) Corrective action to remain in effect.--If an
individual is ineligible to make an election or does not make
an election under paragraph (2) before the end of any time
limitation under this subsection, the corrective action taken
before such time limitation shall remain in effect.
SEC. 102. ANNUITANTS AND SURVIVORS.
(a) In General.--This section shall apply in the case of an
individual who is--
(1) an annuitant who should have been FERS covered but, as
a result of a retirement coverage error, was CSRS covered or
CSRS-Offset covered instead; or
(2) a survivor of an employee who should have been FERS
covered but, as a result of a retirement coverage error, was
Other Popular 106th Congressional Bills Documents:
|
| GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information. |
 |