Page:United States Statutes at Large Volume 100 Part 1.djvu/579

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PUBLIC LAW 99-000—MMMM. DD, 1986

PUBLIC LAW 99-335—JUNE 6, 1986

100 STAT. 543

"(B) An employee or Member referred to in subparagraph (A) is an employee or Member who— "(i) is an employee or Member on January 1, 1987; "(ii) has creditable service described in section 8411(b)(2) of this title; and "(iii) has not received a refund of the amount of the retirement deductions made with respect to such service under section 204 of the Federal Employees' Retirement Contribution Temporary Adjustment Act of 1983. 5 USC 8331 note. "(C) The amount referred to in subparagraph (A) in the case of an employee or Member is equal to the sum of— "(i) 1 percent of the total basic pay paid to such employee or Member for service described in section 8411(b)(2) of this title; and "(ii) interest on such amount computed with respect to such service in the manner provided in paragraphs (2) and (3) of section 8334(e) of this title. "(D) The Secretary of the Treasury shall credit to the Thrift Savings Fund, out of any sums in the Treasury not otherwise appropriated, the amounts determined by the Director to be necessary to carry out this paragraph. "(d) Notwithstanding any other provision of this section, no contribution may be made under this section for any year to the extent that such contribution, when added to prior contributions for such year, exceeds any limitation under section 415 of the Internal Revenue Code of 1954. 26 USC 415. "(e) The sums required to be contributed to the Thrift Savings Fund by an employing agency under subsection (c) for the benefit of an employee or Member shall be paid from the appropriation or fund available to such agency for payment of salaries of the employee's or Member's office or establishment. When an employee or Member in the legislative branch is paid by the Clerk of the House of Representatives, the Clerk may pay from the contingent fund of the House of Representatives the contribution that otherwise would be contributed from the appropriation or fund used to pay the employee or Member. "(f) Amounts contributed by an employee or Member under subsection (a) and amounts contributed with respect to such employee or Member under subsection (c) shall be deposited in the Thrift Savings Fund to the credit of that employee's or Member's account in accordance with such procedures as the Comptroller General of the United States may, in consultation with the Executive Director, prescribe in regulations. "(g)(1) Except as provided in paragraphs (2) and (3), all contributions made under this section shall be fully nonforfeitable when made. "(2) Contributions made for the benefit of an employee under subsection (c)(1) and all earnings attributable to such contributions shall be forfeited if the employee separates from Government employment before completing— "(A) 2 years of civilian service in the case of an employee who, at the time of separation, is serving in— "(i) a position in the Senior Executive Service as a noncareer appointee (as defined in section 3132(a)(7) of this title);