114 STAT. 1066 PUBLIC LAW 106-303 —OCT. 13, 2000 (IV) The amount equal to 211 percent of the final basic pay of each employee described in paragraph (2), who is covered by chapter 84 of such title 5, and who resigns. (B) SECOND METHOD.— Tl ie amount required under this subparagraph shall be equal to 45 percent of the final basic pay of each employee described in paragraph (2). (2) COMPUTATIONS TO BE BASED ON SEPARATIONS OCCURRING IN THE FISCAL YEAR INVOLVED. —The employees described in this paragraph are those employees who receive a voluntary separation incentive payment under this section based on their separating from service during the fiscal year involved. (3) REGULATIONS. — (A) IN GENERAL. —The Office of Personnel Management shall prescribe any regulations necessary to carry out this subsection, including provisions under which any additional contribution determined under this subsection shall, at the election of the General Accounting Office, be payable either in a lump sum or through installment payments made over a period of not to exceed 3 years. (B) INTEREST.— The regulations shall include provisions under which, if the installment method is chosen, interest shall be payable at the same rate as provided for under section 8348(f) of title 5, United States Code. (4) RULE OF CONSTRUCTION. — As used in this subsection, the term "resign" shall not be considered to include early retirement or a separation giving rise to an immediate annuity. (d) DEFINITIONS. — (1) FINAL BASIC PAY. —As used in this section, the term "final basic pay" has the same mesming as under section 663(d)(2) of the Treasury, Postal Service, and General Government Appropriations Act, 1997, as contained in Public Law 104-208 (5 U.S.C. 5597 note). (2) EMPLOYEE.— As used in this section and, for purposes of this section, the provisions of law cited in subsection (b), the term "employee" shall be considered to refer to an officer or employee of the General Accounting Office. (e) NUMERICAL LIMITATION.—Not to exceed 5 percent of the General Accounting Office's workforce (as of the start of a fiscal year) shall be permitted to receive a voluntary separation incentive payment under this section based on their separating from service in such fiscal year. (f) REGULATIONS.—The Comptroller General shall prescribe any regulations necessary to carry out this section, excluding subsection (c). Such regulations shall include provisions under which a voluntary separation incentive payment may be offered to any employee or group of employees based on— (1) geographic area, organizational imit, or occupational series or level; (2) skills, knowledge, or performance; or (3) such other similar factors (or combination of factors described in this or any other paragraph of this subsection) as the Comptroller General considers necessary and appropriate in order to achieve the purpose involved. SEC. 3. REDUCTIONS IN FORCE. (a) MODIFIED PROCEDURES.—
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