PUBLIC LAW 106-303—OCT. 13, 2000 114 STAT. 1065 in paragraph (2) thereof, contain the following: the steps to be taken to realign the General Accounting Office's workforce in order to meet budgetary constraints or mission needs, correct skill imbalances, or reduce high-grade, managerial, or supervisory positions; (5) subsection (c)(1) of such section shall be applied by substituting "to the extent necessary (A) to realign the General Accounting Office's workforce in order to meet budgetary constraints or mission needs, (B) to correct skill imbalances, or (C) to reduce high-grade, managerial, or supervisory positions, in conformance with that agency's strategic plan (as referred to in subsection (b))." for the matter following "only"; (6) subsection (c)(2)(D) of such section shall be applied by substituting "December 31, 2003, or the end of the 3-month period beginning on the date on which such payment is offered to such employee, whichever is earlier" for "December 31, 1997"; and (7) instead of the amount described in paragraph (1) of subsection (d) of such section, the amount required under such paragraph shall be determined in accordance with subsection (c)(1) of this section. (c) ADDITIONAL CONTRIBUTION TO RETIREMENT FUND. — (1) DETERMINATION OF AMOUNT REQUIRED.— The amount required under this paragraph shall be the amount determined under subparagraph (A) or (B), whichever is greater, for the fiscal year involved. (A) FIRST METHOD.— The amoiint required under this subparagraph shall be determined as follows: (i) First, determine the sum of the following: (I) The amount equal to 19 percent of the final basic pay of each employee described in paragraph (2) who takes early retirement under section 8336(d) of title 5, United States Code. (II) The amount equal to 58 percent of the final basic pay of each employee described in paragraph (2) who retires on an immediate annuity under section 8336 of such title 5 (not including any employee covered by subclause (I)). (ii) Second, reduce the sum of the amounts determined under clause (i) by the sum of the following (but not below zero): (I) The amount equal to 419 percent of the final basic pay of each employee described in paragraph (2), who is covered by subchapter III of chapter 83 of title 5, United States Code, and who resigns. (II) The amount equal to 17 percent of the final basic pay of each employee described in paragraph (2) who takes early retirement under section 8414(b) ofsuch title 5. (III) The amount equal to 8 percent of the final basic pay of each employee described in paragraph (2) who retires on an immediate annuity under section 8412 of such title 5.
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