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**FIREFIGHTER AND LAW ENFORCEMENT**

**OFFICER RETIREMENT TRAINING**

The following training manual has been developed to provide a ready
reference to policies, principles, and practices relating to the special
retirement benefits for Firefighters and Law Enforcement Officers under
the Federal Employees Retirement System (FERS). The primary focus of
this training manual will be information pertaining to FERS. Information
pertaining to the Civil Service Retirement System (CSRS) is also being
provided as an appendix to this document.

This training manual was developed by the Firefighter and Law
Enforcement Retirement Team (FLERT) for the bureaus and offices in the
Department of the Interior (DOI). However, the information is taken from
federal regulations and guidelines. Much of the information is
applicable to all agencies with employees in the special retirement
program.

FLERT was established in 1998 by DOI to provide review, make
recommendations, and maintain records for FF/LEO positions and
individual requests for coverage for the Bureau of Indian Affairs,
Bureau of Land Management, Bureau of Reclamation, Fish and Wildlife
Service, National Park Service, Office of Aircraft Services, Office of
the Inspector General, and DOI National Offices.

This book will be reviewed annually and updated as needed. If you have
any questions or comments, please contact Michael Gillmore, Supervisory
Program Analyst at (208) 334-1552.

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Table of Contents

1.  Firefighter and Law Enforcement Retirement Team (FLERT)
    History......5

2.  Federal Employees Retirement System (FERS) Key Dates . . . . . ..7

3.  Definitions

Primary/rigorous Duties . . . . . . . . . . .. . . . . . . . . . . . . .
. . . . . . . . . . . 9

Firefighter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . 9

Law Enforcement Officer . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .. . . . . 9-10

Detention . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . .. . . . 10

Primary or Rigorous Position . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . 10

Secondary Position . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . 11

The Transfer Requirement . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . 11

Crediting 3-Years Rigorous Service . . . . . . . . . . . . . . . . . . .
. . . . . . . 12

Maximum Entry Age . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . 13

Mandatory Retirement . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . 13

Details/Temporary Promotions . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . 14

4.  Retirements and Benefits

Eligibility for Voluntary FF/LEO Retirement . . . . . . . . . . . . . .
. . . . . . 17

Mandatory Retirement . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . 17

Computing Creditable Service . . . . . . . . . . . . . . . . . . . . . .
. . .. . . . . . 17-18

Components of the Basic Annuity . . . . . . . . . . . . . . . . . . . .
. . . \... . . . 19

Basic Annuity Formula . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . 19

Employees with a CSRS Annuity Component . . . . . . . . . . . . . . . .
. . 19

Reductions in Annuity . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . .. . . . .. 20

Sample Annuity Computation . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 20

5.  Recruitment and Staffing

Primary/Rigorous Positions . . . . . . . . . . . . . .. . . . . . . . .
. . . .. 23

Secondary Positions . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . 23

Placing Employee in the Correct Retirement Code . . . . . . . . . . . .
. . 23

Refunds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . .. . . . 24

Tracking Employee Coverage . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . 24

Position Coverage Approved . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . 24-25

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6.  Classification and Special Retirement

Standard Position Description Coverage . . . . . . . . . . . . . . . . .
. . . . . 27

Primary/rigorous Positions . . . . . . . . . . . . . . . . . . . . . . .
. . . . . .. . . . . 27

Secondary Positions . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . 27

Reviewing Secondary Positions . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . 27

Submitting Position Descriptions . . . . . . . . . . . . . . . . . . . .
. . . . . . . 28

**Appendices**

Appendix 1 Federal Employees Retirement Systems (FERS)

Work History Summary Example

Appendix 2 Civil Service Retirement System (CSRS)

Appendix 3 Information applicable to both CSRS and FERS

Legislative History

General Guidelines

Sample Individual Summary Worksheet Form -- CSRS

Sample Individual Summary Worksheet Form -- FERS

Sample Mandatory Retirement Letter

Sample Notification of Eligibility for Refund

Sample Payroll Letter for Refund of Contributions

Appendix 4 Chart 1, CSRS Retirement Formula

Chart 2, FERS Retirement Formula

Appendix 5 Summary of Court Decisions

Appendix 6 Position Coverage under DOI Firefighter and Law

Enforcement Special Retirement -- General Guidance

Appendix 6a Sample Position Description Retirement Recommendation

Package

Appendix 7 References

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**Firefighter and Law Enforcement Retirement Team (FLERT) History**

-   The Office of Personnel Management (OPM) made 6(c) enhanced
    retirement determinations for FF/LEO claims prior to 1994.

-   Authority to make determinations was delegated to the Department of
    the Interior (DOI), as well as other Federal agencies in 1994.

-   The Department delegated the responsibility of making initial
    determinations to each bureau, with final approval coming from the
    Department.

-   Due to inconsistency in the application of the rules and
    regulations, the Department recommended the creation of an
    inter-bureau work group to evaluate options and make recommendations
    of how to manage the program.

-   The inter-bureau work group was created in 1996 to make a
    recommendation of how FF/LEO claims should be evaluated and by whom.

-   The group recommended and received approval from the Department to
    implement a plan for a bureau-based team that would provide staff
    work and make 6(c) enhanced retirement determinations for all
    bureaus within the Department.

-   Concurrence was obtained from BIA, BLM, BOR, FWS, OIG, NPS, OAS, and
    National Offices to implement a team and to provide bureau-based
    funding.

-   Authority was delegated to the "Firefighter and Law Enforcement
    Retirement Team" to review claims and make recommendations to the
    Department in 1998.

-   The backlog of pending claims has been reduced by FLERT to
    approximately 25 claims for all bureaus.

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**Federal Employees Retirement System (FERS)**

**Key Dates**

**The following key dates are taken from regulations found in 5 C.F.R. §
842. These dates have special significance to employees in the
Firefighter and Law Enforcement Retirement (FF/LEO) program.**

**[January 1, 1987 (FERS)]{.underline}** FERS definitions take effect.
CSRS definitions of firefighter and law enforcement officer, as well as
CSRS regulatory procedures, apply to all service prior to January 1,
1987.

**[January 1, 1989 (FERS)]{.underline}** Temporary non-deduction (also
known as temporary) service performed on or after this date is
creditable only for counting towards the three years primary/rigorous
service needed before transferring to a secondary position but not
creditable under FERS for any retirement purpose, including retirement
eligibility and annuity computation.

**[October 1, 1994 (CSRS/FERS)]{.underline}** Alternative Form of
Annuity (AFA), previously available to employees subject to mandatory
retirement, is permanently eliminated for all [except]{.underline}
terminally ill employees.

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| ![](media/image4.jpeg){width="1.1in" height="0.6618055555555555in"}   |
|                                                                       |
| **1 -** **Definitions**                                               |
+-----------------------------------------------------------------------+

(Definitions taken from 5 C.F.R. § 842.802)

**[Primary Duties]{.underline} ...**

-   Are paramount in influence or weight; that is, constitute the basic
    reasons for the existence of the position;

-   Occupy a substantial portion of the individual\'s working time over
    a typical work cycle; and

-   Are assigned on a regular and recurring basis.

Duties that are of an emergency, incidental, or temporary nature
**cannot** be considered \"primary\" even if they meet the substantial
portion of time criterion.

In general, if an employee spends an average of at least 50 percent of
the time performing a duty or group of duties, they are deemed to be the
primary/rigorous duties, without the need for further evidence or
support.

+-----------------------------------------------------------------------+
| **Firefighter means...**                                              |
|                                                                       |
| An employee occupying a primary/rigorous position, whose \"primary\"  |
| duties are to perform work directly connected with the control and    |
| extinguishment of fires.                                              |
|                                                                       |
| Also included in this definition is an employee occupying a rigorous  |
| firefighter position who moves directly to a secondary position and   |
| meets the conditions for coverage. (See secondary positions in        |
| following sections.)                                                  |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **Law Enforcement Officer means...**                                  |
|                                                                       |
| 1\. An employee occupying a primary/rigorous position, whose duties   |
| are the investigation, apprehension, or detention of individuals      |
| suspected or convicted of offenses against the criminal laws of the   |
| United States, or the protection of officials of the United States    |
| against threats to personal safety.                                   |
|                                                                       |
| 2\. An employee of the Department of the Interior, or the Department  |
| of the Treasury, (not otherwise included in paragraph 1 above) who    |
| occupies a position that, but for the enactment of FERS, would be     |
| subject to the District of Columbia Police and Firefighters=          |
| Retirement System, as determined by the Secretary of the Interior or  |
| the Secretary of the Treasury. (This includes certain officers in the |
| U.S. Park Police and in the Uniformed Division of the Secret          |
| Service.)                                                             |
+-----------------------------------------------------------------------+
| 3\. An employee occupying a primary/rigorous law enforcement officer  |
| position (as described above) who moves directly to a secondary       |
| position and meets the conditions for coverage.                       |
+-----------------------------------------------------------------------+

**NOTE:** Law Enforcement Officer **does not** include an employee whose
"primary" duties involve:

-   maintaining law and order,

-   protecting life and property,

-   guarding against or inspecting for violations of law, or

-   investigating persons other than persons who are suspected or
    convicted of offenses against the criminal laws of the United
    States.

**[Detention Duties]{.underline}**

Duties which require frequent direct contact in the:

-   detention,

-   direction,

-   supervision,

-   inspection,

-   training,

-   employment,

-   care,

-   transportation, or

-   rehabilitation of individuals suspected or convicted of offenses
    against:

-   the criminal laws of the United States; or

-   -   the District of Columbia, or

    -   offenses against the punitive articles of the Uniform Code of
        Military Justice.

**[Frequent Direct Contact]{.underline} means...**

-   personal,

-   immediate, and

-   regularly assigned contact with detainees while performing detention
    duties, which is repeated and continual over a typical work cycle.

+-----------------------------------------------------------------------+
| **Primary/Rigorous Position means...**                                |
|                                                                       |
| A position, the duties of which are so rigorous that employment       |
| opportunities are limited to young (maximum entry age is described in |
| a later paragraph) and physically vigorous individuals, whose         |
| \"primary\" duties are:                                               |
|                                                                       |
| > \- to perform work directly connected with controlling and          |
| > extinguishing fires; **or**                                         |
| >                                                                     |
| > \- investigating, apprehending, or detaining individuals suspected  |
| > or convicted of offenses against the criminal laws of the United    |
| > States, or protecting the personal safety of United States          |
| > Officials.                                                          |
+-----------------------------------------------------------------------+

The condition in this definition that employment opportunities be
limited (maximum entry age) does not apply with respect to an employee
who moves directly (that is, without a break in service exceeding 3
days) from one primary/rigorous fire (or law enforcement) position to
another.

+-----------------------------------------------------------------------+
| **[Secondary Position]{.underline} is...**                            |
|                                                                       |
| Clearly in the firefighting or law enforcement field;                 |
|                                                                       |
| In an organization having a firefighting or law enforcement mission;  |
| [and]{.underline} is either:                                          |
|                                                                       |
| \(1\) [Supervisory]{.underline} - rigorous duties are as a            |
| first-level supervisor of law enforcement officers or firefighters in |
| **primary/rigorous** positions; **or**                                |
|                                                                       |
| \(2\) [Administrative]{.underline} - executive, managerial,           |
| technical, semi-professional, or professional position for which      |
| experience in a **primary/rigorous** law enforcement or firefighting  |
| position, or equivalent experience outside the Federal government, is |
| a **Mandatory Prerequisite**.                                         |
+-----------------------------------------------------------------------+

**[First-Level Supervisors]{.underline}**

\"First-level supervisors\" are employees classified as supervisors who
have direct and regular contact with the employees they supervise.
First-level supervisors do not have subordinate supervisors. They are
the first-line supervisors of primary/rigorous firefighters or law
enforcement officers.

**Note**: A first-level supervisory position may be a primary/rigorous
position if it meets the definitions and conditions previously described
for rigorous firefighter or law enforcement officer coverage.

+-----------------------------------------------------------------------+
| **Conditions For Secondary Coverage - The Transfer Requirement**      |
|                                                                       |
| To be eligible for secondary coverage, an employee [while covered     |
| under the retirement provisions]{.underline} moves directly (without  |
| a break in service exceeding 3 days) from a rigorous position to a    |
| secondary position; [and]{.underline}                                 |
|                                                                       |
| > \- Has completed 3 years (accumulated 36 months) of service in a    |
| > primary/rigorous position, including any such service during which  |
| > no FERS deductions were withheld; **[and]{.underline}**             |
| >                                                                     |
| > \- Is continuously employed in a secondary position since moving    |
| > from a primary/rigorous position;                                   |
| >                                                                     |
| > \- Except for a break in employment in secondary positions that     |
| > begins with an involuntary separation (not for cause) within the    |
| > meaning of 5 U.S.C. § 8414(b) (1) (A).                              |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **Crediting 3 Years of Rigorous Service**                             |
|                                                                       |
| The 3 year requirement is met by an employee who transfers to a       |
| supervisory or administrative position \"after performing duties\"    |
| that met the conditions that would qualify a position as a            |
| primary/rigorous position (5 U.S.C. § 8401(14) (B) and (17)(C)).      |
|                                                                       |
| For purposes of the 3 year requirement, it does not matter whether    |
| the service is actually made creditable by payment of a deposit or    |
| whether the service cannot be made creditable.                        |
|                                                                       |
| Thus, non-deduction service (e.g., service under a temporary or       |
| intermittent appointment) **can** count toward the 3 year             |
| primary/rigorous requirement **[if the position is approved as        |
| such]{.underline}.**                                                  |
|                                                                       |
| Even post-1988 non-deduction service (which can never be made         |
| creditable under FERS for annuity entitlement or computation          |
| purposes) can be used to meet the 3 year requirement.                 |
|                                                                       |
| \*\*\*\*\*                                                            |
|                                                                       |
| **Note 1**: Service performed **[before]{.underline}** 1987, and not  |
| subject to retirement deductions, must be submitted for coverage      |
| determination under CSRS procedures.                                  |
|                                                                       |
| **Note 2**: No credit [for retirement purposes]{.underline} is        |
| granted for temporary service (service for which no retirement        |
| deductions were made) after January 1, 1989. This also includes       |
| service for which FERS retirement deductions were refunded.           |
|                                                                       |
| (Based on Federal Register, Volume 57, Number 142, Thursday, July 23, |
| 1992, and Chapter 46, CSRS and FERS Handbook.)                        |
+-----------------------------------------------------------------------+

[In all cases]{.underline}, to have the special benefit coverage while
in a secondary position the employee is required to serve in a
primary/rigorous position [subject to FERS deductions]{.underline} at
the time of the transfer to a secondary position.

[Evidence of coverage]{.underline}: An employee in a primary/rigorous
position is subject to the extra one-half percent retirement deductions.

An employee in a secondary position, who meets the coverage criteria, is
subject to the extra one-half percent retirement deductions.

An employee in a position not subject to the one-half percent
withholding [must formally, and in writing]{.underline} seek a
determination of coverage from the employing agency **within six
months** after entering the position, or after any significant change in
the title, series, grade, major duties, position number or position
classification.

**[Individual Coverage vs. Position Coverage]{.underline}**

**[Position Coverage]{.underline}**

Coverage begins with the classification date and continues as long as
the position is used, unless a starting coverage date is specified in
the position approval.

Any change in the title, series, grade, major duties, position number,
or position classification **requires a new position approval.**

**[Individual Coverage]{.underline}**

Coverage applies only to the individual who made the request for
coverage. The individual remains covered as long as he/she remains in
the same position with no changes to title, series, grade, major duties,
position number, or position classification. When the individual changes
positions, the next employee hired into that position would not
automatically be covered and would have to make a request for coverage.

**[Maximum Entry Age]{.underline}**

> Upon entering a primary/rigorous position, an individual must be
> [under age 37]{.underline} for Firefighter and Law Enforcement Officer
> positions.

This applies to [all]{.underline} positions covered as primary/rigorous,
including those positions [expected to be covered]{.underline}. It does
**not** apply to secondary positions. This is DOI policy. The
requirement should be reflected on the OF-8 in \"Remarks.\"

[Standard recommended statement]{.underline}: \"This position is for
young and physically vigorous individuals and is subject to the maximum
entry age restrictions.\"

**Note**: Maximum entry age requirements do not apply to an employee who
moves directly (without a break in service exceeding 3 days) from one
primary/rigorous law enforcement position to another; or from one
primary/rigorous firefighter position to another. (5 CFR § 842.802)

**[Mandatory Retirement]{.underline}**

[Firefighter and Law Enforcement Officer]{.underline} - Age 57 (with 20
years covered service), or any time after age 57, upon reaching 20 years
of covered service.

The Servicing Personnel Office (SPO) must notify the employee of the
applicability of mandatory separation in writing within 60 days of the
effective date.

An employee with 20 years covered service can retire anytime within the
notice period.

The FF/LEO Retirement Specialist will send a reminder to servicing
personnel offices, [**if** the eligibility status of an employee is
known]{.underline}.

[Servicing personnel offices are responsible for tracking employees\'
special retirement coverage]{.underline}. See sample Individual Summary
Worksheet form in Appendix 2 for use in tracking an employees' special
retirement coverage.

Sample FERS mandatory separation notices of are in Appendix 2.

In accordance with 5 U.S.C. § 8425, an individual over the age of 60
cannot remain in a special retirement position that is subject to
mandatory separation past the age of 60.

Personnel offices must use Personnel Action, SF-50, Nature of Action
Code 300, Retirement-Mandatory, Authority Code SWM; and Reason stated in
the Remarks: \"mandatory retirement due to age and service.\"

A mandatory separation is not an adverse action under 5 CFR Part 752 or
a removal action under 5 CFR Part 359. A mandatory separation is not an
appealable action. The employee cannot be involuntarily separated until
the last day of the month in which the mandatory separation eligibility
occurs.

+-----------------------------------------------------------------------+
| **Details/Temporary Promotions**                                      |
|                                                                       |
| [Primary/Rigorous]{.underline} - An employee who is not in a          |
| primary/rigorous position, nor covered while in a secondary position, |
| and who is detailed or temporarily promoted to a primary/rigorous     |
| position is **not covered** under the provisions of 5 U.S.C. §        |
| 8412(d).                                                              |
|                                                                       |
| [Secondary]{.underline} - An employee who is not a primary/rigorous   |
| position, nor covered while in a secondary position, and who is       |
| detailed or temporarily promoted to a secondary position is **not     |
| covered** under the provisions of 5 U.S.C. § 8412(d).                 |
|                                                                       |
| (5 CFR § 842.803)                                                     |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| The position of record determines the coverage. Therefore, an         |
| employee who has been detailed or temporarily promoted from a covered |
| position to a non-covered position **continues to be covered.**       |
|                                                                       |
| Conversely, an employee detailed or temporarily promoted from a       |
| non-covered position to a covered position **is not covered** by the  |
| early retirement provisions.                                          |
|                                                                       |
| (Summary in Federal Register, Volume 52, No. 242, Thursday, December  |
| 17, 1987, page 47894.)                                                |
+-----------------------------------------------------------------------+

**Firefighter and Law Enforcement Officer Contributions are:**

+-----------------------------------------------------------------------+
| **EMPLOYEE DEDUCTIONS AND AGENCY CONTRIBUTIONS**                      |
|                                                                       |
| > Employee 1.3%\* Agency 20-25%\*                                     |
|                                                                       |
| \*The rate was higher during the interim years of 1987 through 1991.  |
+-----------------------------------------------------------------------+
| Any employee in an approved position is subject to the special        |
| deduction rate, even if the employee will not qualify for special     |
| benefits.                                                             |
+-----------------------------------------------------------------------+

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| ![](media/image5.wmf){width="0.9215277777777777in"                    |
| height="0.9895833333333334in"}                                        |
|                                                                       |
| **2- Retirement And Benefits**                                        |
+-----------------------------------------------------------------------+

(Chapter 46, CSRS and FERS Handbook)

+-----------------------------------------------------------------------+
| **[Eligibility For Voluntary]{.underline} FF/LEO Retirement**         |
|                                                                       |
| > Age 50 and 20 years covered and creditable service                  |
| >                                                                     |
| > **or**                                                              |
| >                                                                     |
| > Any age and 25 years covered and creditable service                 |
|                                                                       |
| At time of application for retirement, the employee **must** be in a  |
| position subject to FERS coverage.                                    |
|                                                                       |
| \*\*\*\*\*                                                            |
|                                                                       |
| **Note**: The employee **is not** required to be in a covered         |
| firefighter or law enforcement officer position at time of            |
| retirement.                                                           |
+-----------------------------------------------------------------------+

**[Mandatory Retirement]{.underline}**: All firefighters and law
enforcement officers are subject to mandatory separation based on age.
However, mandatory separation does not apply to employees who are
eligible for retirement under the special provisions, [but who are not
currently occupying a firefighter or law enforcement officer
position]{.underline}.

> The standard mandatory separation age (if the employee has 20 years
> covered service) is 57 for both Firefighters and Law Enforcement
> Officers.

(More information is provided in Chapter 2 of this manual.)

**[Computing Creditable Service for FF/LEO Retirement]{.underline}**

Look at employee\'s Individual Summary Worksheet worksheet, (sample form
included):

> 1\. List service by dates served in each position number (including
> any classification changes).
>
> 2\. Verify special retirement coverage (and non-coverage) of each
> position occupied by employee:
>
> \- Use the Bureau or Office listing of covered positions, and/or
>
> \- OPM/DOI letters of approval. Read approval letters [very
> carefully]{.underline}. Some OPM and DOI approval letters have a
> coverage ending date.
>
> 3\. Use retirement service credit instructions, CSRS & FERS Handbook
> for Personnel and Payroll Offices, Chapter 20:
>
> \- Full credit for LWOP up to six months in a calendar year;
>
> \- Intermittent, credit only days/hours worked (use conversion charts
> in CSRS & FERS Handbook)
>
> \- Full credit for time on the Office of Workers' Compensation (OWCP)
> rolls, if employee returns to work

\*\*\*\*\*

**Note 1**: Forest Service has corrected some intermittent service to
non-pay status, generally for service occurring between May 1984 and
1990.

**Note 2**: Under FERS, no credit is given for [any]{.underline}
retirement purpose (eligibility for benefits or computation of annuity)
unless the employee makes retirement contributions for the service.
Temporary service performed **after** December 31, 1988 (non-deduction
service) is not creditable for retirement purposes. Temporary service
performed **before** January 1, 1989, may be creditable for retirement
purposes **only** if a deposit is paid. (See the FLERT pamphlet
\"Information on Deposits and Redeposits\", and CSRS and FERS Handbook,
Chapter 21.)

**Note 3**: Work claimed by the employee must meet definition of
creditable service. Individuals who meet the \"Federal function\" and
\"supervision\" tests are not Federal employees until formally appointed
in the civil service. The appointing authority must have completed a
Standard Form 50, Notification of Personnel Action, or other acceptable
equivalent personnel action document used for appointing an individual
into Federal employment. Work performed by Emergency Firefighters (EFF)
does not meet the definition of \"Federal employee.\" (CSRS and FERS
Handbook, Chapter 20)

**[Certification of the Individual Summary Worksheet]{.underline}**: The
servicing personnel office must submit certification of meeting 20 years
of coverage with Firefighter and Law Enforcement Officer retirement
packages. This can be done using the Individual Summary Worksheet form.

**[Components of The Basic Annuity]{.underline}**

**Basic annuity benefits** for firefighters and law enforcement officers
are based on:

> The amount of creditable service; and
>
> The individual\'s high-3 average salary.

+-----------------------------------------------------------------------+
| **[Basic Annuity Formula]{.underline}**                               |
|                                                                       |
| > 1.7% of the high-3 average salary multiplied by 20; plus            |
| >                                                                     |
| > 1% of the high-3 average salary multiplied by any additional        |
| > creditable service.                                                 |
|                                                                       |
| \*\*\*\*\*                                                            |
|                                                                       |
| **Note 1**: A retiree annuity supplement is payable before age 62 in  |
| addition to the basic annuity.                                        |
|                                                                       |
| **Note 2**: For the 1.7% factor, see Appendix 2, FERS 1.7 Percent     |
| Factor Chart.                                                         |
|                                                                       |
| **Note 3**: The 1.1% formula does not apply to individuals who, at    |
| the time of the separation on which retirement is based, are          |
| firefighters or law enforcement officers.                             |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **EMPLOYEES WITH A CSRS ANNUITY COMPONENT**                           |
|                                                                       |
| Individuals who elect to transfer from CSRS coverage to FERS coverage |
| after completing five (5) or more years of creditable civilian        |
| service as of the effective date of the transfer (excluding service   |
| covered by both CSRS and Social Security deductions) will have a CSRS |
| annuity component.                                                    |
|                                                                       |
| The CSRS rules for creditability of service, calculation of length of |
| service, average salary, reduction for unpaid CSRS deposit(s) and     |
| redeposit(s), and voluntary contributions annuity apply to the CSRS   |
| component of a FERS benefit.                                          |
|                                                                       |
| \*\*\*\*\*                                                            |
|                                                                       |
| **Note 1**: In computing the FERS component, law enforcement or       |
| firefighter service performed before the transfer to FERS does not    |
| count toward the 20-year limit on the 1.7 percent part of the         |
| formula. For example, an individual who transfers to FERS after       |
| completing 13 years of law enforcement or firefighter service can     |
| still accrue up to 20 years under FERS at the 1.7 percent rate.       |
|                                                                       |
| **Note 2**: In computing the CSRS component of a FERS benefit, only   |
| the years and months of law enforcement/firefighter service qualify   |
| for the 2.5 percent accrual. Any other CSRS component service (such   |
| as military and non-law enforcement officer/firefighter service)      |
| would be subject to the 2 percent accrual.                            |
+-----------------------------------------------------------------------+

+-----------------------------------------------------------------------+
| **[Reductions In Annuity]{.underline}**                               |
|                                                                       |
| > Election of (or court-ordered) survivor benefits for a current      |
| > spouse and/or former spouse.                                        |
| >                                                                     |
| > Election of a survivor benefit to a person with an insurable        |
| > interest.                                                           |
| >                                                                     |
| > Election of the alternative annuity (presently limited to certain   |
| > categories, including mandatory retirement\--not available after    |
| > September 30, 1994).                                                |
|                                                                       |
| \*\*\*\*\*                                                            |
|                                                                       |
| Note: The special benefits for firefighter and law enforcement        |
| officers are applicable only to employees who separate with           |
| entitlement to an immediate annuity under the special provisions.     |
| Consequently, MRA+10 and deferred retirement provisions only apply to |
| special group employees who separate before meeting the age and       |
| service requirements for benefits under the special provisions.       |
+-----------------------------------------------------------------------+

**Worksheet**

+------------------------------------------+---------------------------+
| **Sample Annuity Computations**          |                           |
+------------------------------------------+---------------------------+
| Employee A                               | **26 years 6 months**     |
|                                          |                           |
| FERS retirement system                   | **(Note: the 3 years      |
|                                          | refunded are not          |
| > Full time schedule                     | creditable for            |
| >                                        | eligibility nor annuity   |
| > Age 51                                 | computation purposes)**   |
+------------------------------------------+---------------------------+
| Work history:                            |                           |
|                                          |                           |
| -23 years 6 months covered firefighter   |                           |
| service, (includes 3 years for which a   |                           |
| refund of retirement contributions was   |                           |
| received)                                |                           |
|                                          |                           |
| \- 4 years military service\*            |                           |
|                                          |                           |
| \- 2 years non-fire service\*\*          |                           |
|                                          |                           |
| Total service for annuity:               |                           |
+------------------------------------------+---------------------------+
| -High three average salary \$28,000      | **1.7% x \$28,000 =**     |
|                                          |                           |
| Basic Annuity:                           | **\$476 x 20 - \$9, 520** |
|                                          |                           |
|                                          | **1% x \$28,000 --**      |
|                                          |                           |
|                                          | **\$280 x 6.5 = \$1,820** |
|                                          |                           |
|                                          | **Quick Formula: \*\*\*** |
|                                          |                           |
|                                          | **\$28,000 x .405 =**     |
|                                          |                           |
|                                          | **\$11,340**              |
+------------------------------------------+---------------------------+

\* Assume the deposit for military service is paid

\*\* Under FERS retirement, however, not covered and no extra one-half
percent contribution

\*\*\* For "Quick Formula" see Appendix 2

(Blank page)

+-----------------------------------------------------------------------+
| ![](media/image6.png){width="0.9173611111111111in"                    |
| height="0.70625in"}                                                   |
|                                                                       |
| **3 - Recruitment And Staffing**                                      |
+-----------------------------------------------------------------------+

**[Primary/Rigorous Positions]{.underline}** - Recruitment for rigorous
positions **must** include the requirement for a \"young and vigorous\"
workforce. The maximum entry age 37 must be applied to initial entry to
all primary/rigorous positions, both firefighter and law enforcement
officers.

Exception is allowed if past \"covered\" service is sufficient, that
when subtracted from current age, the employee is under age 37, as
appropriate.

Maximum entry age must be listed in recruitment for any primary/rigorous
position, including any recruitment announcement, and requests for
eligibles such as an SF-39.

Standard statement for recruitment announcements is: \"Applicants for
this position must not have reached their 37^th^ birthday upon
appointment to this position. An exception is allowed if there is prior
Federal service in a covered law enforcement officer or firefighter
positions.\"

The maximum entry age requirement does not apply to an employee who
moves directly from one primary/rigorous law enforcement officer or
firefighter position to another.

**[Secondary Positions]{.underline}** -- Recruitment for
Secondary/Administrative positions **must** include the requirement for
specialized experience equivalent to that received in a primary/rigorous
position. (This includes any recruitment announcement, and requests for
eligibles such as an SF-39).

Typical statement for recruitment announcements is: \"Prior experience
in (wildland firefighting or investigation, apprehension, or detention
of individuals suspected of violating criminal laws of the United
States) is required in order to carry out the duties and
responsibilities of this position.\"

**[Staffing - Placing Employee In Correct Retirement Code]{.underline}**

[Primary/Rigorous Position]{.underline}: All employees in approved
primary/rigorous positions, and subject to the retirement system,
[must]{.underline} pay the extra one-half percent retirement
contributions. Employees must be placed in the appropriate retirement
code for Firefighter and Law Enforcement Retirement. (See codes shown
below.)

[Secondary Position]{.underline}: All employees in approved secondary
positions, and subject to the retirement system, must pay the extra
one-half percent retirement contributions, [if they meet the coverage
requirements]{.underline}. Personnelists who handle such personnel
actions must be very careful to assure that employees are eligible for
secondary coverage. Generally, employees must be continuously covered in
secondary positions. A break in coverage usually results in
non-coverage.

Employees should check their SF-50\'s, Notification of Personnel Action,
to assure that they are placed in the correct retirement code.

**SF-50 Retirement Codes for Firefighters and Law Enforcement
Officers:**

> **2** = FICA only
>
> **E** = FICA & CSRS-Special (Offset)
>
> **K** = FERS & FICA

**M** = FERS & FICA-Spec

**[Refunds]{.underline}** - An employee is entitled to a refund of the
extra one-half percent retirement deduction, when the withholding was in
**error.** This is when an employee is having the extra one-half percent
deductions and:

> \- is not serving in a covered position, [or]{.underline}
>
> \- is not eligible for coverage in a secondary position,
> [and]{.underline}
>
> \- the retirement monies have not otherwise been refunded.

The employee can elect to leave the money in the retirement fund. Any
excess deductions not refunded will remain in the retirement account.
However, the excess deposits will not accrue interest, since only
voluntary excess payments accrue interest, and excess deductions are not
considered voluntary payments.

A refund due to erroneous deductions is not considered a claim against
the government subject to the four-year statute of limitations set forth
in 31 U.S.C. § 3702(a).

The current servicing personnel office must correct the appropriate
personnel actions. Corrections are made in accordance with personnel
processing instructions.

Copies of the corrections [for erroneous special retirement
deductions]{.underline} must be sent to PAYPERS, Benefits Branch, Pat
Adams. [Do not send them to your payroll contact]{.underline}. They
don\'t know the process and may issue a refund without verifying the
employee\'s intentions. More information is scheduled to be published in
the revised Client Interface Manual.

The servicing personnel office must issue a notification to the employee
shown in Appendix 2.

The employee must make a written request to get a refund of the excess
retirement monies.

**[Tracking Employee Coverage]{.underline}**

**[General]{.underline}** For employees in covered positions
[or]{.underline} claiming coverage:

> \- Maintain the Individual Summary Worksheet form. We recommend that
> it be kept in the employee\'s OPF on a CD disk and updated as new
> actions are processed. This can then be used to track and follow the
> employee through his/her career.
>
> \- Confirm the retirement system under which position coverage is
> approved. (FERS or a combination of both CSRS/FERS)

**[Position Coverage Approved]{.underline}**: Employee must have the
extra one-half percent retirement deductions. The length of service in
primary/rigorous coverage should be tracked on the Work History Summary.

> \- [Primary/Rigorous coverage]{.underline}: Employees should be under
> age 37, if they have a new appointment to primary/rigorous position.
> FERS employees must have 3 accumulated years (36 months) of
> primary/rigorous coverage before they are eligible for secondary
> coverage.
>
> \- [Secondary coverage]{.underline}: Employee is subject to the extra
> one-half percent retirement deductions if eligibility requirements are
> met. To be eligible to continue coverage, employee must have a
> transfer from a primary/rigorous position to a secondary position
> without a break in service. Employees under FERS have additional
> requirements that must be met to be eligible for secondary coverage.

**[Position Coverage Recommended]{.underline}**: Normally a position
should have received a coverage determination before the employee is
placed in the position. If the position is significantly similar to a
previously approved standard position description, the personnelist may
place the employee in the position prior to actually receiving position
approval. The SF-50 should show when position description was submitted
for coverage and that the recommendation was primary/rigorous coverage.
Under these circumstances, the extra one-half percent retirement
deductions should be continued.

**[No Position Coverage]{.underline}**: FERS Employees should be advised
that they must submit a written request for coverage within six months
of entering the appointment into a non-covered position. It is extremely
important the employee be encouraged to understand the significance of
filing a timely request. Also, the employee should be advised that the
burden of proof rests on the employee.

+-----------------------------------------------------------------------+
| ![](media/image7.jpeg){width="1.5145833333333334in"                   |
| height="1.2118055555555556in"}                                        |
|                                                                       |
| **4 - Classification And Special Retirement Coverage**                |
+-----------------------------------------------------------------------+

**Position Descriptions**

**[First]{.underline}** - Use a standard position description, if
available.

If a new position must be written and classified, percentages **must**
be shown next to \"Major Duties\" in each position description.

Those duties used to determine special retirement coverage must meet the
definition of \"Primary Duties.\" In general, if any employee spends an
average of at least 50 percent of the time performing a duty or group of
duties, they are the primary duties.

The OF-8, Position Description cover sheet, should show in \"Remarks\"
the appointment limitations for primary/rigorous positions. Standard
remark recommended for use: \"This position is for young and physically
vigorous individuals and is subject to the maximum entry age
restrictions.\" If the remark is not on the OF-8, a statement should be
attached to the position description.

For Secondary/Administrative positions, the \"Knowledge\" section of the
position description must include the statement that experience in a
primary/rigorous law enforcement or firefighting position is a mandatory
prerequisite, and how/why that experience is necessary for that
position.

An organization chart and functional statement should establish that the
position is:

\- clearly in the firefighting or law enforcement field; and

\- in an organization having a firefighting or law enforcement mission

**[Classification Review of Secondary Positions]{.underline}**

**[Secondary/Supervisory]{.underline}**: the primary/rigorous duties are
as a first level supervisor of primary/rigorous positions.

\*\*\*\*\*

**Note 1**: A lead man, or foreman who has a limited degree of actual
supervisory or management authority, is not a \"true supervisor.\"

**Note 2**: Secondary/Supervisory is interpreted to apply to those
positions which have clearly moved away from direct fire involvement and
into management. The senior person who is in charge at a fire scene (not
in the camp, but on the fire) is certainly \"directly connected\" with
fighting the fire and therefore meets the definition for
primary/rigorous coverage as a firefighter. This concept also applies to
law enforcement officer positions.

**Note 3**: Secondary/Supervisory coverage stops if primary/rigorous
duties are no longer supervisory, **and the position loses its
coverage** unless it is resubmitted for approval.

**[Secondary/Administrative]{.underline}**: an executive, managerial,
technical, semiprofessional or professional position in which experience
in a rigorous law enforcement or firefighting position, or equivalent
experience outside the Federal government, is a **mandatory
prerequisite**.

-This requirement for prior experience [must]{.underline} be expressed
in the \"knowledge\" factor of the position description and must be
substantiated by the duties of the position description.

**[Classification - Submitting Position Descriptions For Special
Retirement Coverage]{.underline}**

[Classifier/Designee Prepares Checklist]{.underline}

> Page 1 - Checklist of determination of FF/LEO coverage:
>
> Complete as appropriate, classifier or authorized official signs at
> bottom of page 2;
>
> Page 2 - Checklist of documentation submitted:
>
> Complete as appropriate, no signature required

[Contents of position package (See Appendices for a sample position
package)]{.underline}:

> Checklist pages 1 and 2 (blank forms provided in Appendix 5)
>
> [Position Description]{.underline}

-   OF-8 must be signed and dated by classifier,

-   major duties must list percentages totaling 100% or be stated on an
    attachment

> [Classification Evaluation Statement]{.underline} (optional)
>
> [Functional Statement]{.underline} of organization where position is
> located (may be a part of the introduction in the position
> description)
>
> [Organizational Chart]{.underline} (can be handwritten or typed in
> block format)
>
> [Copy of provisions of the Federal criminal law the incumbent is
> responsible for enforcing]{.underline} (if law enforcement officer
> coverage is claimed)
>
> [Current performance standard (PIPR]{.underline}), for the position
> being submitted (optional)

![](media/image1.wmf){width="6.168055555555555in"
height="0.35694444444444445in"}

![](media/image1.wmf){width="6.847222222222222in"
height="0.35694444444444445in"}

(Blank page)

.