Page:United States Statutes at Large Volume 97.djvu/1141

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PUBLIC LAW 98-168—NOV. 29, 1983 97 STAT. 1109 ment system, as a Government contribution, out of any money in the Treasury not otherwise appropriated, an amount equal to the amount determined under subsection (b) with respect to that cov- ered retirement system for the fiscal year involved. (d) Amounts credited to a fund under subsection (c) shall be accounted for separately than amounts credited to such fund under any other provision of law. SPECIAL DEPOSIT AND OFFSET RULES RELATING TO RETIREMENT BENEFITS FOR INTERIM COVERED SERVICE SEC. 206. (a) For the purposes of this section, the term "interim 5 USC 8331 note. covered service" means covered service to which section 204(a) applies. (b)(1) Paragraphs (2) and (3) apply according to the provisions thereof only with respect to a covered employee who is employed by the Government on December 31, 1983. (2)(A) Notwithstanding any other provision of law, the interim covered service of such covered employee shall be considered— (i) in determining entitlement to and computing the amount of an annuity (other than a disability or survivor annuity) commencing under a covered retirement system during the period beginning January 1, 1984, and ending on the earlier of the date a new Government retirement system takes effect or January 1, 1986, by reason of the retirement of such covered employee during such period only if such covered employee makes a deposit to the credit of such covered retirement system for such covered service in an amount computed as provided in subsection (0; and (ii) in computing a disability or survivor annuity which com- mences under a covered retirement system during such period and is based in any part on such interim covered service. (B) Notwithstanding any other provision of law, an annuity to which subparagraph (A)(ii) applies shall be reduced by the portion of the amount of any benefits which is payable under title II of the Social Security Act and is attributable to the interim covered service 42 USC 401. considered in computing the amount of such annuity, as determined under subsection (g), unless, in the case of a survivor annuity, a covered employee has made a deposit with respect to such covered service for the purposes of subparagraph (A)(i) before the date on which payment of such annuity commences. (3) Notwithstanding any other provision of law, if a new Govern- ment retirement system is not established or is inapplicable to such a covered employee who retires or dies subject to a covered retire- ment system after the date on which such new Government retire- ment system takes effect, the interim covered service of such cov- ered employee shall be considered in determining entitlement to and computing the amount of an annuity under a covered retire- ment system based on the service of such covered employee only if such covered employee makes a deposit to the credit of such covered retirement system for such covered service in an amount computed as provided in subsection (f). (c)(1) Paragraphs (2) and (3) apply according to the provisions thereof only with respect to a covered employee who was not employed by the Government on December 31, 1983. (2) Notwithstanding any other provision of law, any annuity which commences under a covered retirement system during the