Page:United States Statutes at Large Volume 114 Part 1.djvu/817

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PUBLIC LAW 106-265—SEPT. 19, 2000 114 STAT. 781 taken together with the amount referred to under subparagraph (A), would result in the present value of the total being actuarially equivalent to the present value of the unreduced annuity benefit that would have been provided the individual. (3) SURVIVOR ANNUITY.— (A) IN GENERAL. —If at the time of commencement of a survivor annuity, there is remaining unpaid any CSRS service credit deposit described under paragraph (1), and there has been no actuarial reduction in an annuity under paragraph (2), the survivor annuity shall be reduced based upon the amount unpaid together with interest computed in accordance with section 8334(e)(2) and (3) of title 5, United States Code, and regulations prescribed by the Office. (B) AMOUNT. — The reduced survivor annuity to which the individual is entitled shall be equal to an amount that, when taken together with the amount referred to under subparagraph (A), would result in the present value of the total being actuarially equivalent to the present value of an unreduced survivor annuity benefit that would have been provided the individual. SEC. 2204. PROVISIONS RELATED TO SOCIAL SECURITY COVERAGE 5 USC 8331 note. OF MISCLASSIFIED EMPLOYEES. (a) DEFINITIONS.—In this section, the term— (1) "covered individual" means any employee, former employee, or annuitant who— (A) is or was employed erroneously subject to CSRS coverage as a result of a retirement coverage error; and (B) is or was retroactively converted to CSRS-offset coverage, FERS coverage, or Social Security-Only coverage; and (2) "excess CSRS deduction amount" means an amount equal to the difference between the CSRS deductions withheld and the CSRS-Offset or FERS deductions, if any, due with respect to a covered individual during the entire period the individual was erroneously subject to CSRS coverage as a result of a retirement coverage error. (b) REPORTS TO COMMISSIONER OF SOCIAL SECURITY.— (1) IN GENERAL.—In order to carry out the Commissioner of Social Security's responsibilities under title II of the Social Security Act, the Commissioner may request the head of each agency that employs or employed a covered individual to report (in coordination with the Office of Personnel Management) in such form and within such timeframe as the Commissioner may specify, any or all of— (A) the total wages (as defined in section 3121(a) of the Internal Revenue Code of 1986) paid to such individual during each year of the entire period of the erroneous CSRS coverage; and (B) such additional information as the Commissioner may require for the purpose of carrying out the Commissioner's responsibilities under title II of the Social Security Act (42 U.S.C. 401 et seq.).