113 STAT. 1501A-114 PUBLIC LAW 106-113—APPENDIX B a proposed organizational chart for the agency once such incentive payments have been completed. (2) CONTENTS.— The agency's plan shall include— (A) the positions and functions to be reduced or eliminated, identified by organizational unit, geographic location, occupational category and grade level; (B) the number and amounts of voluntary separation incentive payments to be offered; (C) a description of how the agency will operate without the eliminated positions and functions; and (D) the time period during which incentives may be paid. (3) APPROVAL.— The Director of the Office of Management and Budget shall review the agency's plan and approve or disapprove the plan and may make appropriate modifications in the plan with respect to the coverage of incentives as described under paragraph (2)(A), and with respect to the matters described in paragraphs (2)(B) through (D). (c) AUTHORITY TO PROVIDE VOLUNTARY SEPARATION INCENTIVE PAYMENTS.— (1) IN GENERAL.—^A voluntary separation incentive payment under this section may be paid by the agency to employees of such agency and only to the extent necessary to eliminate the positions and functions identified by the strategic plan. (2) AMOUNT AND TREATMENT OF PAYMENTS.— ^A voluntary separation incentive payment under this section— (A) shall be paid in a lump sum after the employee's separation; (B) shall be paid from appropriations or funds available for the payment of the basic pay of the employees; (C) shall be equal to the lesser of— (i) an amount equal to the amount the employee would be entitled to receive under section 5595(c) of title 5, United States Code, if the employee were entitled to payment under such section; or (ii) an amount determined by the agency head not to exceed $25,000; (D) may not be made except in the case of any employee who voluntarily separates (whether by retirement or resignation) on or before December 31, 2000; (E) shall not be a basis for pa5anent, and shall not be included in the computation, of any other type of Government benefit; and (F) shall not be taken into account in determining the amount of any severance pay to which the employee may be entitled under section 5595 of title 5, United States Code, based on any other separation. (d) ADDITIONAL AGENCY CONTRIBUTIONS TO THE RETIREMENT FUND. — (1) IN GENERAL.—In addition to any other payments which it is required to make under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, the agency shall remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to 15 percent of the final basic pay of each employee of the agency who is covered under subchapter III of chapter 83
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