CSRS Special Coverage Rules FERS i 

Chapter 12
 

Table of Contents 

Subchapter 12A CSRS and FERS 

Part 12A1 General Information 

Section 12A1.1-1 Overview ........................................ 1
 

A. Introduction ................................................ 1
 

B. Topics Covered .............................................. 1
 

C. Organization of Chapter ......................................... 2
 

D. Statement of Authority ......................................... 2
 

Part 12A2 More "Employees" for Retirement Purposes 

Section 12A2.1-1 Additional Individuals Who Are "Employees" for CSRS Purposes . . 3
 

A. General ................................................... 3
 

B. Additional Employees .......................................... 3
 

Section 12A2.1-2 Additional Individuals Who Are "Employees" for FERS Purposes . . 5
 

A. General ................................................... 5
 

B. Additional Employees .......................................... 5
 

Part 12A3 Continuation of Coverage 

Section 12A3.1-1 Continuation of Coverage When Serving in a Non-Federal Entity . . 7
 

A. General ................................................... 7
 

Section 12A3.1-2 Employees Serving in Employee Organizations ............... 8
 

A. General Rule ................................................ 8
 

B. Requirement of Written Election ................................... 8
 

C. Requirement of Current Deposit of Retirement Contributions ................. 9
 

D. LWOP Prior to July 18, 1966 ..................................... 9
 

Section 12A3.1-3 Employees Assigned to State or Local Governments, Institutions of
 

Higher Learning, or Other Nonprofit Organizations ..................... 10
 

A. General ................................................... 10
 

B. Rule: Continuing Coverage While on LWOP ........................... 10
 

C. Requirement of Written Election ................................... 11
 

D. Requirement of Current Deposit of Retirement Contributions ................. 11
 

E. Agency Responsibility .......................................... 11
 

F. Duration of Assignment ......................................... 12
 

G. Detail Assignments ............................................ 12
 

H. Assignment of a State/Local Government Employee to the Federal Government ..... 12
 

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Section 12A3.1-4 Transfers and Details to International Organizations ........... 13
 

A. General Rule ................................................ 13
 

B. Requirement of Current Deposit of Retirement Contributions ................. 14
 

C. Service Before January 1, 1995 .................................... 15
 

D. Service After December 31, 1994 .................................. 15
 

E. When Employee Dies While Serving With an International Organization ......... 17
 

F. Reemployment After Service With an International Organization .............. 18
 

G. Details to International Organizations ................................ 18
 

Section 12A3.1-5 Employees Who Transfer to Indian Tribal Organizations ........ 19
 

A. General Rules ............................................... 19
 

B.	 Conditions for Retention of Benefits ................................. 20
 

C.	 Processing the Employee's Resignation from the Federal Agency and Employment
 

with the Tribe/Tribal Organization .................................. 20
 

D. Benefit Contributions for Former Federal Agency Employees Working for
 

Tribe/Tribal Organizations ....................................... 21
 

E.	 Non-Retention of Benefits ....................................... 21
 

Section 12A3.1-6 Federal Aviation Administration (FAA) Employees Who Became
 

Employees of the Metropolitan Washington Airports Authority ............. 22
 

A. General ................................................... 22
 

B.	 Rule: Continuing Coverage ...................................... 22
 

C.	 Employee Deductions .......................................... 22
 

D. Employer Contributions ......................................... 22
 

E.	 Sick Leave ................................................. 22
 

Section 12A3.1-7 Employees of the Alaska Railroad ....................... 23
 

A. General Rule ................................................ 23
 

B.	 Employee Deductions and Agency Contributions ......................... 23
 

Section 12A3.1-8 Miscellaneous ..................................... 24
 

A. Employees of Public Health Service Hospitals .......................... 24
 

B.	 Employees Subject to Provisions of the Panama Canal Treaty ................ 24
 

C.	 Mike Mansfield Fellows ........................................ 25
 

D. U.S. Office of Thrift Supervision Employees ........................... 25
 

E.	 The District of Columbia Financial Control Authority (The Authority) ........... 26
 

F.	 District of Columbia Courts ...................................... 26
 

G. U.S. Enrichment Corporation ..................................... 26
 

H. Civilian Marksmanship Corporation ................................. 26
 

I.	 U.S. Holocaust Memorial Council and U.S. Holocaust Memorial Museum .... 27
 

Part 12A4 Non-Federal Employees Covered by CSRS (Other Than by Continuation

 of Coverage) 

Section 12A4.1-1 Employees of the District of Columbia Government ............. 28
 

A. Introduction ................................................ 28
 

B. D.C. Employees Excluded from CSRS Offset and FERS Coverage ............. 28
 

C. First Employed by D.C. Government Before October 1, 1987 ................ 28
 

D. First Employed by D.C. Government On or After October 1, 1987 ............. 29
 

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E. Employees of St. Elizabeths Hospital ................................ 29
 

E. Employees of St. Elizabeths Hospital (Cont.) ........................... 30
 

F. Future FERS Coverage if Once Covered by FERS ....................... 30
 

G. Social Security Coverage of Former D.C. Employees ...................... 30
 

H. Five-Year Test for Determining Former D.C. Employee's Retirement Coverage .... 31
 

I. Use of Chapter 10 Coverage Determination Tables ....................... 32
 

J. Examples Involving Former D.C. Employees ........................... 32
 

Section 12A4.1-2 Other Non-Federal Employees .......................... 34
 

A. General Rules ............................................... 34
 

B. Exception: Employees of the State Justice Institute ....................... 35
 

C. Exception: Employees of the Senate Employee Child Care Center ............. 36
 

D. Determining Coverage Upon Movement to a Federal Agency ................. 37
 

Part 12A5 Miscellaneous Coverage Rules 

Section 12A5.1-1 National Guard Technicians ........................... 38
 

A. General Rule ................................................ 38
 

Section 12A5.1-2 Contract Personnel at Department

 of Defense (DOD) Dependents' Schools .......................... 39
 

A. General ................................................... 39
 

B. Rules ..................................................... 39
 

Section 12A5.1-3 Foreign National Employees With J-1 Visas ................. 40
 

A. General ................................................... 40
 

B. Appointments Between January 1, 1984, and December 31, 1986 .............. 40
 

C. Appointments On or After January 1, 1987 ............................ 40
 

D. Change in Visa Status .......................................... 40
 

Section 12A5.1-4 Portability of Benefits for Nonappropriated Fund Employees ..... 41
 

A. General ................................................... 41
 

B. Rule ..................................................... 41
 

C. Exception .................................................. 42
 

D. Example: .................................................. 42
 

Section 12A5.1-5 Senior Biomedical Research Service ...................... 44
 

A. General ................................................... 44
 

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Section 12A5.1-6 Employees With Service Under Other Retirement Systems ....... 45
 

A. General Rules for Determining Coverage .............................. 45
 

B. Creditability of Service for the 5-Year Test ............................ 46
 

C. Post-1988 Service ............................................. 46
 

D. Service Covered by the D.C. Police and Firefighters' System--Not Retired ........ 46
 

E. Retirees from the D.C. Police and Firefighters' System .................... 48
 

F. Examples .................................................. 49
 

Subchapter 12B Job Aids 

Section 12B1.1-1 Copies of Job Aids .................................. 51
 

Job Aid #1 Documentation of and Advice for Federal Employees Serving in
 

Job Aid #2 List of International Organizations Within the Meaning of the Federal
 

Non-Federal Organizations .................................... 52
 

Employees International Organization Service Act ........................ 54
 

Section 12B1.1-2 Copy(ies) of Form(s) For Local Reproduction ................ 57

 Retirement, Life Insurance, and Health Benefits under the Indian Self-Determination and
 

Educational Assistance Act-Public Law 93-638, (formerly Standard Form 2816) .... 57
 

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Subchapter 12A CSRS and FERS 

Part 12A1 General Information 

Section 12A1.1-1 Overview 

A.	 Introduction This chapter contains unique coverage rules that apply to specific groups of 

individuals and employment situations under CSRS and FERS. If not 

otherwise excluded by law or regulation, the persons described in this 

chapter are covered by CSRS or FERS. That is, retirement contributions 

are being deducted from their salaries or they are making current payments 

to the retirement fund in order to receive credit for their service. 

An extensive discussion of coverage is contained in Chapter 10, Coverage, 

of this Handbook. Other types of service that are creditable but not 

necessarily "covered" are discussed in Chapter 20, Creditable Service. 

If you have an inquiry about service that is not covered in one of the 

chapters referenced above, direct your questions through your agency 

employing office to the headquarters Retirement Counselor who may, as 

necessary, contact the Retirement and Insurance Service at OPM. 

B. Topics Covered	 This chapter covers: 

•	 The definition of "employee" for CSRS in 5 U.S.C. 8331(1) and for 

FERS in 5 U.S.C. 8401(11); 

•	 Situations that allow former employees to continue retirement coverage 

during a period of service with a non-Federal entity; 

•	 Rules that apply to non-Federal employees who are covered by CSRS 

or FERS (other than by continuation of coverage); and 

•	 Miscellaneous coverage rules. 

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Section 12A1.1-1 Overview (Cont.) 

C. Organization of This chapter has five parts. 

Chapter 

Part Name of Part Page 

12A1 General Information 1 

12A2 More "Employees" for Retirement 

Purposes 3 

12A3 Continuation of Coverage 7 

12A4 Non-Federal Employees Covered 

by CSRS (Other than Coverage) 26 

12A5 Miscellaneous Coverage Rules 36 

D. Statement of Various laws and regulations apply to the contents of this chapter. The 

Authority appropriate statutory and/or regulatory reference is noted in each section. 

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Part 12A2 More "Employees" for Retirement Purposes 

Section 12A2.1-1 Additional Individuals Who Are "Employees" for CSRS Purposes 

A.	 General The definition of "employee" for CSRS is given in 5 U.S.C. 8331(1). It 

includes individuals who are considered Federal employees because they 

meet the tests of Federal employment as described in Chapter 10, Coverage, 

and specifies several other classes of individuals who are considered 

"employees" for retirement purposes. 

B. Additional	 In addition to individuals who meet the definition of "employee" under 

Employees	 5 U.S.C. 2105(a) (see Chapter 10, section 10A1.1-2, paragraph F), 

5 U.S.C. 8331(1) lists: 

•	 The Architect of the Capitol, an employee of the Architect of the 

Capitol, and an employee of the Botanic Garden; 

•	 A Congressional employee as defined by 5 U.S.C. 2107, after such 

employee gives notice in writing to the official by whom he or she is 

paid of his or her desire to become subject to CSRS; 

•	 A temporary Congressional employee appointed at an annual rate of 

pay, after such employee gives notice in writing to the official by 

whom he or she is paid of his or her desire to become subject to CSRS; 

•	 A United States Commissioner whose total pay for services performed 

as a Commissioner is not less than $3,000 in each of the last 

3 consecutive calendar years; 

•	 An individual employed by a county committee established under 

16 U.S.C. 590h(b); 

•	 An individual first employed subject to CSRS by the government of the 

District of Columbia before October 1, 1987; 

•	 An individual employed by Gallaudet University; 

•	 An individual appointed to a position on the office staff of a former 

President under section 1(b) of the Act of August 25, 1958 (72 Stat. 

838); 

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Section 12A2.1-1 Additional Individuals Who Are "Employees" for CSRS Purposes (Cont.) 

B. Additional • An alien: 

"Employees" 

(Cont.) 1. Who was previously employed by the Government, 

2.	 Who is employed full time by a foreign government for the purpose 

of protecting or furthering the interests of the United States during 

an interruption of diplomatic or consular relations, and 

3.	 For whose services reimbursement is made to the foreign 

government by the United States; 

•	 An individual appointed to a position on the office staff of a former 

President or a former Vice President under section 4 of the Presidential 

Transition Act of 1963, as amended (78 Stat. 153), who immediately 

before the date of such appointment was an employee as defined under 

any other provision of this paragraph; and 

•	 An employee of a nonappropriated fund instrumentality under the 

jurisdiction of the armed services as described in 5 U.S.C. 2105(c) who 

has made an election to remain covered under CSRS. 

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Section 12A2.1-2 Additional Individuals Who Are "Employees" for FERS Purposes 

A.	 General The definition of "employee" for FERS is given in 5 U.S.C. 8401(11). It 

includes individuals who meet the test of Federal employment as described 

in Chapter 10 of this Handbook and specifies other classes of individuals 

who are considered "employees" for retirement purposes. 

B.	 Additional In addition to individuals defined as "employees" under 5 U.S.C. 2105(a) 

Employees (see Chapter 10, section 10A1.1-2, paragraph F), 5 U.S.C. 8401(11) lists: 

•	 A United States Commissioner whose total pay for services performed 

as a Commissioner is not less than $3,000 in each of the last 

3 consecutive calendar years; 

•	 An individual employed by a county committee established under 

16 U.S.C. 590h(b); 

•	 An individual employed by Gallaudet University; 

•	 An individual appointed to a position on the office staff of a former 

President under section 1(b) of the Act of August 25, 1958 (72 Stat. 

838); 

•	 An alien: 

1.	 Who was previously employed by the Government, 

2.	 Who is employed full time by a foreign government for the purpose 

of protecting or furthering the interests of the United States during 

an interruption of diplomatic or consular relations, and 

3.	 For whose services reimbursement is made to the foreign 

government by the United States; and 

•	 An individual appointed to a position on the office staff of a former 

President or Vice President under section 4 of the Presidential 

Transition Act of 1963, as amended (78 Stat. 153), who immediately 

before the date of such appointment was an employee as defined under 

any other provision of this paragraph; 

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Chapter 12 

Section 12A2.1-2 Additional Individuals Who Are "Employees" For FERS Purposes (Cont.) 

B. Additional	 • A Congressional employee as defined in 5 U.S.C. 2107, including a 

Employees (Cont.)	 temporary Congressional employee and an employee of the
 

Congressional Budget Office; and
 

•	 An employee of a nonappropriated fund instrumentality under the 

jurisdiction of the armed services as described in 5 U.S.C. 2105(c) who 

has made an election to remain covered under FERS. 

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Chapter 12 

Part 12A3 Continuation of Coverage 

Section 12A3.1-1 Continuation of Coverage When Serving in a Non-Federal Entity 

A.	 General This part identifies the circumstances where the law provides for 

continuation of retirement coverage when a person leaves his or her Federal 

position to serve in a non-Federal entity. 

In some cases, the person's status as a Federal employee continues during 

the period of service with the non-Federal entity. In other cases, retirement 

coverage continues even though the person's Federal employment has ended 

and the person is not considered a Federal employee during the service. 

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Chapter 12 

Section 12A3.1-2 Employees Serving in Employee Organizations 

A.	 General Rule Under 5 U.S.C. 8332(k)(1) (formerly Public Law 89-504, effective July 18, 

1966) and 5 U.S.C. 8411(e), Federal employees who take leave without pay 

(LWOP) to serve as full-time officers or employees of an employee 

organization may continue retirement coverage if both of the following 

conditions are met: 

•	 The employee makes a written election to retain CSRS or FERS 

coverage; and 

•	 The employee currently deposits both the employee and agency 

retirement contributions into the retirement fund. 

B. Requirement of	 1. An employee who goes on LWOP to serve as an officer or employee of 

Written Election	 an employee organization may make a written election to retain CSRS 

or FERS coverage and to receive full retirement credit for his or her 

LWOP within 60 days of entering on LWOP. 

2.	 If the employee does not elect to retain coverage within the designated 

period, no retirement credit is allowed for the service with the Federal 

employee organization. The general rule allowing credit for 6 months 

of LWOP in a calendar year does not apply for retirement, leave, or 

RIF purposes. 

3.	 If the employee does not elect to retain coverage, he or she is 

considered to have separated from Federal service. Consequently, the 

employee may receive a refund. Also, upon return to Federal service 

the LWOP would be treated as a break in service for purposes of 

providing a FERS election and to determine Social Security coverage. 

If the individual dies while serving in a position with the employee 

organization, the lump-sum credit is payable in accordance with the 

order of precedence in 5 U.S.C. 8342(c) (provided the employee did 

not receive a refund). 

NOTE 1:	 See Job Aid #1 in subchapter 12B. 

NOTE 2:	 A survivor annuity may be payable in the event of the death of 

certain former FERS employees. See Chapter 72, Spouse 

Benefits - Death of a Former Employee, for further details. 

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Chapter 12
 

Section 12A3.1-2 Employees Serving in Employee Organizations (Cont.)
 

C. Requirement of 1. Contributions are considered to be currently deposited if they are 

Current Deposit received by the Federal agency from which the employee is on leave no 

of Retirement later than 3 months after the end of the pay period covered. If the 

Contributions contributions are not currently deposited, the retirement coverage is 

terminated on the last day of the pay period for which the required 

contributions were currently deposited. If retirement coverage 

terminates, the agency must close out the individual's retirement 

record, Standard Form 2806 or 3100, showing the effective date of the 

termination of retirement coverage, and forward the form to OPM. 

(See Chapter 81, The Individual Retirement Records and Registers of 

Separations and Transfers.) 

2. Contributions must be based on the salary the employee would have 

received had he or she remained in the position from which he or she is 

on leave. 

NOTE: The agency share of retirement contributions is paid by the 

employee. (Follow the regular rules in Chapter 80, Payroll 

Office Reporting of Deductions and Contributions, and 

Chapter 81, Individual Retirement Records and Registers of 

Separations and Transfers, for instructions on recording and 

submitting the employee deduction and agency contribution for 

these individuals.) 

D. LWOP Prior to
 

July 18, 1966
 

Any employee covered by CSRS or FERS on or after July 18, 1966, has 

the option of depositing deductions with interest for period(s) of service 

before July 18, 1966, while on LWOP to perform duties as a full-time 

union officer. Such deposit makes the LWOP period(s) creditable for all 

retirement purposes. If a full deposit is not made, only the LWOP not 

exceeding 6 months in a calendar year may be credited for the service 

performed before July 18, 1966. 

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Chapter 12 

Section 12A3.1-3 Employees Assigned to State or Local Governments, Institutions of Higher 

Learning, or Other Nonprofit Organizations 

A.	 General The head of a Federal agency may arrange (either on a detail or 

leave-without-pay basis) for the assignment of an agency employee to a 

State or local government, institution of higher learning, or other nonprofit 

organization certified for participation by OPM. Conversely, the law also 

allows for a State or local government employee to be assigned to a Federal 

agency. 

B.	 Rule: Continuing Under CSRS and FERS (see 5 U.S.C. 3371 et seq.), a Federal employee 

Coverage While who is on LWOP during a temporary assignment by an agency head to 

on LWOP serve with a State or local government, an institution of higher learning, or 

other nonprofit organization, may continue full retirement coverage under 

CSRS or FERS if all of the following conditions are met: 

•	 The State or local government, institution of higher learning, or other 

nonprofit organization makes a written request for the employee's 

services and receives written consent from the employing Federal 

agency; 

•	 The employee consents to the assignment, and agrees to serve in the 

Federal service upon completion of the assignment for a period equal to 

the length of the assignment; 

•	 The employee makes a written election to retain retirement coverage; 

•	 Both the employee and agency retirement contributions are currently 

deposited in the retirement fund; and 

•	 The employee does not elect to receive any benefit from the State or 

local government's retirement system if OPM determines it is similar to 

CSRS or FERS. Agency headquarters retirement counselors should 

contact their OPM liaison for a determination. 

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Section 12A3.1-3 Employees Assigned to State or Local Governments, Institutions of Higher 

Learning, or Other Nonprofit Organizations (Cont.) 

C. Requirement of	 1. An employee on LWOP during a temporary assignment with a State or 

Written Election	 local government, institution of learning, or other nonprofit 

organizations must make a written election to retain retirement 

coverage during his or her LWOP and continue to pay the employee's 

contribution into the retirement fund. (See subchapter 12B.) 

2.	 If the employee elects not to retain retirement coverage, he or she 

receives credit for as much of the LWOP as does not exceed 6 months 

in a calendar year, unless he or she elects to receive benefits from a 

similar State or local retirement system, in which case no credit is 

given. 

NOTE:	 Because the employee is in a LWOP status while on 

assignment, death-in-service benefits are payable to any 

eligible survivor, even when the employee does not elect to 

continue retirement coverage, provided that the survivor does 

not elect similar State or local benefits. 

D. Requirement of 1. Contributions are considered to be currently deposited if they are 

Current Deposit received by the Federal agency from which the employee was assigned 

of Retirement within 3 months of the end of the pay period covered by the deposit. If 

Contributions the contributions are not currently deposited, retirement coverage ends 

on the last day of the pay period for which the required contributions 

were currently deposited. 

2.	 Contributions are based on the salary that the employee would have 

received had he or she remained in the position from which he or she 

was assigned. 

3.	 An employee who elects not to pay his or her retirement contributions 

while on a mobility assignment cannot retroactively pay any 

contributions. 

E. Agency	 1. The Federal agency is responsible for furnishing the employee with 

Responsibility	 specific information about how, when, and where employee
 

contributions are to be submitted.
 

2.	 The Federal agency must determine the applicable rate of basic pay in 

accordance with 5 U.S.C. 3373 for retirement, Medicare, and group 

life insurance. 

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Chapter 12 

Section 12A3.1-3 Employees Assigned to State or Local Governments, Institutions of Higher 

Learning, or Other Nonprofit Organizations (Cont.) 

E.	 Agency 3. In addition, the agency also must collect, account for, and deposit in 

Responsibility the appropriate retirement account, the employee retirement 

(Cont.) contribution required for continued retirement coverage. The agency 

also must submit the required agency contributions. (Follow the 

regular procedures in Chapter 80, Payroll Office Reporting of 

Deductions and Contributions, to report deductions and contributions.) 

4.	 If a CSRS employee did not continue retirement coverage during 

LWOP, he or she may elect FERS upon returning to Federal service. 

(There is a constructive break in service if the employee (1) did not 

continue retirement and (2) elects to receive a State benefit.) 

F. Duration of 

Assignment 

An assignment under this provision may not exceed 2 years duration unless 

extended by the head of the agency. The extension may not be more than 

an additional 2 years, except for assignments to Indian tribes as provided in 

5 U.S.C. 3372. 

G. Detail 

Assignments 

A Federal employee on detail under these provisions is not on LWOP. He 

or she remains within the jurisdiction of the Federal government and 

remains on the Federal payroll. Therefore, retirement coverage continues 

without the necessity of an election, retirement deductions are made on a 

regular basis, and the service is creditable subject to the time limitations 

noted in paragraph F. 

H. Assignment of a Retirement coverage is not extended to any non-Federal employee who is 

State/Local assigned to an executive agency by either detail or appointment. According 

Government to 5 U.S.C. 3374(b), such an individual is not an employee of the Federal 

Employee to the government for CSRS or FERS purposes. 

Federal 

Government 

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Chapter 12 

Section 12A3.1-4 Transfers and Details to International Organizations 

A.	 General Rule Under 5 U.S.C. 3581 et seq. (formerly Public Law 85-795 (effective 

August 28, 1958) as amended by Public Law 91-175, effective 

December 30, 1969), and section 352.309 of title 5, Code of Federal 

Regulations, an employee who transfers from a position covered by CSRS, 

CSRS Offset, or FERS to a public international organization may continue 

retirement coverage for up to 5 years of such service (or up to 8 years in 

the aggregate if authorized by the Secretary of State) if all of the following 

conditions are met: 

•	 The international organization makes a written request for the 

employee's services and receives written consent from the employing 

Federal agency; 

•	 The employee makes a written election to retain retirement coverage 

(see Job Aid #1, Documentation of and Advice for Federal Employees 

Serving in Non-Federal Organizations, in subchapter 12B); 

•	 Both the employee and agency retirement contributions are currently 

deposited in the retirement fund; and 

•	 The employee does not use the period of service as the basis for an 

annuity or pension under the retirement system of the international 

organization. 

NOTE 1:	 Employees also must be given the opportunity to elect to 

continue health benefits and group life insurance under section 

352.309 of title 5, Code of Federal Regulations. 

NOTE 2:	 The Federal Retirement Thrift Investment Board has 

determined that employees who transfer to international 

organizations are not eligible to participate in the Thrift 

Savings Plan. Any inquiries concerning the Federal Thrift 

Savings plan should be directed to the Federal Retirement 

Thrift Investment Board. 

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Chapter 12
 

Section 12A3.1-4 Transfers and Details to International Organizations (Cont.)
 

A. General Rule NOTE 3: See Chapter 20, Creditable Service, for information on the 

(Cont.) creditability of service with international organizations prior to 

the enactment of Public Law 85-795 on August 28, 1958. 

(Also see 5 CFR Part 352, Reemployment Rights.) 

NOTE 4: Job Aid #2 in subchapter 12B contains a list of international 

organizations within the meaning of 5 U.S.C. 3581. If an 

international organization is not on this list, the agency 

headquarters level Benefits Officer should contact the Agency 

Services Division in the Retirement and Insurance Service at 

OPM for assistance. 

NOTE 5: For information relating to transfers that occurred before 

January 1, 1995, see section 12A3.1-4, paragraphs C and D. 

B.	 Requirement of 1. Retirement contributions are considered to be currently deposited if 

Current Deposit they are received by the Federal agency from which the employee 

of Retirement transferred within 3 months after the end of the pay period covered by 

Contributions the deposit. If the contributions are not currently deposited, the 

retirement coverage terminates on the last day of the pay period for 

which the required contributions were currently deposited. 

2.	 Contributions must be based on the salary that the employee would 

have received had he or she remained in the position from which he or 

she transferred. 

NOTE 1:	 The agency share of retirement contributions must be paid by 

the Federal agency from which the employee transferred, as 

long as employee contributions are made by the employee. 

(See 5 U.S.C. 3582(d).) 

NOTE 2:	 If retirement coverage terminates during the transfer, the 

agency must close out the individual's retirement record, 

Standard Form 2806 or 3100, showing the effective date of the 

termination of retirement coverage, and forward the form to 

OPM. (See Chapter 81, Individual Retirement Records and 

Registers of Separations and Transfers.) 

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Chapter 12
 

Section 12A3.1-4 Transfers and Details to International Organizations (Cont.)
 

C. Service Before 

January 1, 1995 

D.	 Service After 

December 31, 

1994 

Before January 1, 1995, the Internal Revenue Code did not allow Social 

Security coverage during employment with an international organization 

outside the United States. Employees who transferred to international 

organization positions within the United States were subject to Social 

Security self-employment tax. This meant that CSRS Interim, CSRS 

Offset, and FERS employees who transferred under section 3582 to 

positions in the United States could continue their retirement coverage with 

no changes (other than the Thrift Savings Plan) if the basic rules described 

in paragraph A were followed. CSRS Interim and CSRS Offset employees 

who elected to continue retirement coverage in positions outside the United 

States reverted to having only CSRS coverage. 

FERS employees who transferred to international organizations outside the 

United States before 1995 were not given the opportunity to retain FERS 

coverage during the transfer. However, OPM has reviewed the applicable 

provisions of law and determined that employees who were not allowed to 

continue FERS coverage on the basis of their lack of FICA coverage may 

elect to have FERS basic benefits coverage retroactively. The employing 

agency should provide any affected employee with an opportunity to make a 

retroactive election. 

To obtain this coverage, the employee must make the statutorily-required 

deposit equal to the amount of the FERS basic benefits deductions that 

would have been withheld from pay had he or she remained employed in 

the Federal agency. The deposit is paid to the employing agency and 

recorded on Standard Form 3100, the FERS Individual Retirement Record. 

The appropriate employer share must be submitted to OPM by the 

employing agency under existing procedures. 

Effective January 1, 1995, section 319 of Public Law 103-296, the Social 

Security Independence and Program Improvements Act of 1994, requires 

that FERS and CSRS Offset employees who transfer to international 

organizations continue their FICA coverage (including the Old-Age, 

Survivors, and Disability Insurance (OASDI) and Medicare taxes), if both 

of the following conditions are met: 

1.	 The transferring employee must have been employed at a Federal 

agency and subject to FICA immediately prior to the transfer; and 

2.	 The employee must retain Federal reemployment rights under section 

3582. 

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16 CSRS Special Coverage Rules	 FERS 

Chapter 12
 

Section 12A3.1-4 Transfers and Details to International Organizations (Cont.)
 

D.	 Service After 

December 31, 

1994 (Cont.) 

Under these conditions, FICA coverage applies, regardless of where the 

service with the international organization is actually performed. FICA tax 

is required for these transferred employees even if they are not continuing 

CSRS Offset or FERS coverage during the transfer. While employed by an 

international organization, an employee's FICA tax, like retirement and life 

insurance contributions, is based on the amount of pay the employee would 

have received had he or she remained at the transferring agency. Effective 

January 1, 1995, the Social Security self-employment tax no longer applies 

to international organization service performed within the United States. 

The Federal agency from which the employee transfers is responsible for 

computing and billing owed FICA tax, both employee and employer shares, 

and for the payment of collected FICA tax. An agency must submit the 

employer share of FICA even when an employee fails to submit payment of 

the employee portion of FICA tax. 

As explained in paragraph A, employees transferring to an international 

organization must be given the opportunity to elect to continue retirement 

(other than the Thrift Savings Plan), health benefits, and group life 

insurance under section 352.309 of title 5, Code of Federal Regulations. In 

addition, any employee who is now employed under a transfer to an 

international organization abroad and who has not been given the right to 

elect continuation of FERS should be given the opportunity to elect FERS. 

In the case of a CSRS Offset employee who continued CSRS coverage, the 

employee must revert to CSRS Offset coverage effective January 1, 1995. 

FERS employees who elect coverage will be responsible for retirement 

contribution payments retroactive to the transfer to the international 

organization. CSRS employees reverting to CSRS Offset must have their 

payroll records adjusted effective January 1, 1995, to reflect CSRS Offset 

contributions. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 17 

Chapter 12
 

Section 12A3.1-4 Transfers and Details to International Organizations (Cont.)
 

D.	 Service After 

December 31, 

1994 (Cont.) 

E.	 When Employee 

Dies While 

Serving With an 

International 

Organization 

Under the conditions stated above, FICA tax is mandatory for all CSRS 

Offset and FERS employees on a section 3582 transfer to an international 

organization, effective January 1, 1995. Whether or not the employee 

elects retirement coverage, the employee is no longer exempt from FICA 

tax during international organization service. Since FICA tax is mandatory, 

employees who were eligible to retroactively continue FERS or CSRS 

Offset coverage (regardless of their election decisions) are subject to FICA 

tax retroactive to January 1, 1995. 

NOTE:	 The Federal Retirement Thrift Investment Board has 

determined that the amendments of Public Law 103-296 do not 

change the status of these employees for the purpose of 

contributing to the Federal Thrift Savings Plan. 

The death benefits payable in the case of an employee who transfers to an 

international organization and dies before returning to Federal service 

depends on whether the individual's retirement coverage continued in effect 

at the time of death. The death is treated as a death in service if -­

1.	 The employee dies in a period during which he or she retained 

retirement coverage while on transfer to the international organization, 

as provided above; or 

2.	 The employee continued retirement coverage during the service with 

the international organization and dies after separating from the 

international organization but before his or her reemployment rights 

under 5 U.S.C. 3582(b) have expired. 

The death of an individual who did not continue coverage under the 

retirement system, or who remained with the international organization for 

more than the maximum term of 5 years (or, if authorized by the Secretary 

of State, 8 years in the aggregate), is not considered a death in service, and 

is treated the same as the death of a separated employee. 

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18 CSRS Special Coverage Rules	 FERS 

Chapter 12
 

Section 12A3.1-4 Transfers and Details to International Organizations (Cont.)
 

F.	 Reemployment 

After Service 

With an 

International 

Organization 

If an employee was exempt from the OASDI portion of the Social Security 

tax before being detailed or transferred to an international organization, the 

employee continues to be exempt upon returning to service, even if the 

period with the international organization is over 1 year. If the employee is 

not reemployed within 1 year after separating from the international 

organization in a Federal appointment exempt from the OASDI tax, the 

employee would not be exempt upon later Federal employment. If the 

employee is reinstated after a transfer, he or she will have a 6-month period 

in which to elect FERS coverage. 

G. Details to Title 5 U.S.C. 3343 authorizes Federal agencies to detail employees to an 

International international organization requesting the employees' services. 

Organizations 

An employee on detail to an international organization remains an employee 

of his or her agency for all purposes. Therefore, an employee covered by 

CSRS or FERS when detailed retains coverage for the duration of the 

detail. 

NOTE: Prior to the effective date of Public Law 85-795 on August 28, 

1958, details were not permitted to any international 

organization except the United Nations Relief and 

Rehabilitation Administration (UNRRA) during the period 

November 9, 1943, through March 31, 1949. Covered 

employees who were detailed to UNRRA during that period 

were considered employees of the agency from which they 

were detailed and received full retirement credit for that 

service. (See Public Law 83-82, approved June 30, 1944.) 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 19 

Chapter 12 

Section 12A3.1-5 Employees Who Transfer to Indian Tribal Organizations 

A.	 General Rules Section 105(e) of Public Law 93-638, the Indian Self-Determination Act and 

Education Assistance Act (codified as 25 U.S.C. 450i(e)), as amended, 

allows a Federal employee serving under an appointment not limited to 

1 year or less who leaves Federal employment in order to accept 

employment with an Indian tribal organization or the cities or village 

corporations of St. Paul or St. George, Alaska, to continue coverage under 

CSRS or FERS. More specifically, this section provides that "an employee 

serving under an appointment not limited to 1 year or less, who leaves 

Federal employment to be employed by a tribal organization, in connection 

with governmental or other activities which are or have been performed by 

employees in or for Indian communities" is entitled to retain certain Federal 

benefits if there is a mutual agreement between the tribal organization and 

the employee. The employee may retain coverage rights and benefits under 

the: 

Civil Service Retirement System 

Federal Employees Retirement System 

Compensation for Work Injuries under the Office of Workers' 

Compensation 

Thrift Savings Plan 

Federal Employees' Group Life Insurance 

Federal Employees' Health Benefits 

The Federal agency has a responsibility to fully inform and counsel 

employees desiring to transfer to tribal employment of their rights and 

obligations under Public Law 93-638. 

When a tribal government or tribal organization contracts with a Federal 

agency under authority of Public Law 93-638 to assume a function 

previously performed by civil service employees, the function ceases to 

exist at the agency at that location. Therefore, the civil service positions are 

effectively abolished through implementation of the contract. 

The tribe/tribal organization may elect, under these circumstances, to offer 

employment to the incumbents of the civil service positions or to negotiate 

IPA assignments for the incumbents. However, there is no obligation for 

the tribe/tribal organization to do so, and failure to offer tribal employment 

or an IPA assignment is not appealable under Federal statute. Affected 

employees not offered tribal employment or an IPA assignment must be 

outplaced in other agency vacancies or separated through RIF. 

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20 CSRS Special Coverage Rules	 FERS 

Chapter 12
 

Section 12A3.1-5 Employees Who Transfer to Indian Tribal Organizations (Cont.)
 

B.	 Conditions for 

Retention of 

Benefits 

C.	 Processing the 

Employee's 

Resignation from 

the Federal 

Agency and 

Employment with 

the Tribe/Tribal 

Organization 

The tribe/tribal organization's agreement to continue benefits must be 

documented on RI 38-130 prior to the effective date of termination of the 

employee's Federal employment. This form must be completed by both the 

employee and the tribal organization. 

The employee must be employed by the tribe/tribal organization with no 

break in service from his/her Federal employment. 

The necessary employee deductions and tribal employer contributions for 

the period of employment with the tribal organization must be deposited 

(paid into the appropriate civil service fund) for retirement, health benefits, 

and life insurance. 

When an individual makes it known to his/her immediate supervisor that 

he/she intends to resign in order to go to work for the tribe/tribal 

organization, the supervisor notifies the agency personnel office by sending 

an SF 52, Request for Personnel Action, through the appropriate agency 

channels. The SF 52 establishes the effective date of the resignation and 

must be signed by the employee. The SF 52 is accompanied by a transmittal 

memorandum from the employee requesting retention of Federal 

employment benefits and a completed RI 38-130 in original and three 

copies. The "Kind of Action Requested" on the SF 52 will include the 

statement "Resignation - Under P. L. 93-638." SF 52 remarks include: 

"Reason: to accept employment without a break in service under P.L. 93­

638 with (name of tribe/tribal organization)," and "Retirement Retained: 

Sick Leave Balance (hours)" if applicable. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 21 

Chapter 12
 

Section 12A3.1-5 Employees Who Transfer to Indian Tribal Organizations (Cont.)
 

D.	 Benefit 

Contributions for 

Former Federal 

Agency Employees 

Working for 

Tribe/Tribal 

Organizations 

E. Non-Retention of 

Benefits 

The tribal organization sends the employee and tribal contributions to the 

former agency payroll office, which will add them to its regular 

submissions to the U.S. Office of Personnel Management for retirement, 

health benefits, and life insurance. 

The tribal organization makes checks payable to the agency and includes the 

following identifying information: 

1.	 The name and social security number of the employee to whom the 

payment should be credited; 

2.	 The time period the payment covers; 

3.	 Identification of the contribution being made (retirement, life 

insurance, or health benefits); and 

4.	 The words "Indian Self-Determination Act Contribution." 

NOTE:	 If the employee elects to continue coverage and dies while 

serving with the tribal organization, death-in-service benefits 

are payable to eligible survivors. 

Whenever a Public Law 93-638 contract is written, the tribe/tribal 

organization has the option of offering current Federal employees 

employment without choosing to offer a continuation of their Federal 

benefits. An employee who resigns to accept tribal employment under these 

conditions has the same rights as any other employee separating from the 

Federal service--for example, to receive a refund of retirement deductions if 

not eligible for an immediate annuity. 

CSRS and FERS Handbook	 April 1998 
22 CSRS Special Coverage Rules FERS 

Chapter 12 

Section 12A3.1-6 Federal Aviation Administration (FAA) Employees Who Became Employees of 

the Metropolitan Washington Airports Authority 

A.	 General Public Law 99-500, enacted October 18, 1986, gave the Secretary of 

Transportation authority to lease Washington National Airport and Dulles 

International Airport to the Metropolitan Washington Airports Authority 

(MWAA) for 50 years. As part of this legislation, certain FAA employees 

who became MWAA employees retained CSRS or FERS coverage as if 

they were still employed by the Federal government. 

B.	 Rule: Continuing All of the following conditions must have been met in order for an MWAA 

Coverage employee to continue retirement coverage under CSRS or FERS: 

•	 The employee must have been a permanent FAA employee assigned to 

the Metropolitan Washington Airports Authority who elected to transfer 

to the MWAA; 

•	 The employee must have been subject to CSRS or FERS coverage on 

the day before the date the lease took effect (the lease took effect 

June 6, 1987); and 

• The employee must remain continually employed by the MWAA 

without a break in service. 

C. Employee MWAA employees who have continued CSRS or FERS coverage are 

Deductions deemed to consent to CSRS or FERS deductions from their basic pay. The 

amount deducted is the same as if they were employed by the Federal 

government. The MWAA pays the amounts deducted into the retirement 

fund. 

D. Employer The MWAA must pay into the retirement fund amounts equal to any agency 

Contributions contribution that would be required for employees covered by CSRS or 

FERS. 

E. Sick Leave An employee who retired (or died leaving a survivor entitled to an annuity) 

from the MWAA within the 5-year period beginning on June 7, 1987, 

received credit for unused sick leave in his or her annuity computation. An 

employee retiring after the 5-year period may receive credit for unused sick 

leave only if the employee is under the MWAA's formal leave system. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 23 

Chapter 12 

Section 12A3.1-7 Employees of the Alaska Railroad 

A.	 General Rule Public Law 97-468 (enacted January 14, 1983) provided for the sale and 

transfer of the Alaska Railroad from the Federal government to non-Federal 

ownership by the State of Alaska. As part of the transfer provisions, 

employees covered by CSRS on the day preceding the date of transfer 

(January 5, 1985) continued CSRS coverage as long as they were 

continuously employed by the railroad. Individuals hired by the Alaska 

Railroad after the date of transfer are not Federal employees but employees 

of the State of Alaska. 

NOTE:	 Since individuals who transferred to the Alaska Railroad on or 

after January 5, 1985, are no longer Federal employees, they 

were not eligible to elect FERS coverage. 

B.	 Employee The Alaska Railroad Corporation (ARC) pays agency contributions and 

Deductions and administrative expenses to the Civil Service Retirement and Disability Fund 

Agency on behalf of the employees who retained CSRS coverage. 

Contributions 

CSRS and FERS Handbook	 April 1998 
24 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A3.1-8 Miscellaneous 

A.	 Employees of 

Public Health 

Service Hospitals 

Public Law 97-35 terminated Federal appropriations for Public Health 

Service hospitals effective October 1, 1981. The law provided that the 

hospitals could be transferred to State and local government or private 

control, become self-sufficient, or close. Certain employees, whose 

hospital transferred to non-Federal control and entered into an agreement 

with OPM, were eligible to continue CSRS coverage. 

If the agency has questions about whether an employee was covered under 

such an agreement, direct questions through the agency employing office to 

the headquarters retirement counselor who may, as necessary, contact the 

agency's liaison at OPM. 

B. Employees 

Subject to 

Provisions of the 

Panama Canal 

Treaty 

Under Panama Canal Treaty and implementing agreements and legislation, 

the Panama Canal Act of 1979 (Public Law 96-70), the Panama Canal 

Company and the Canal Zone Government ceased to exist on September 30, 

1979, and the Panama Canal Commission came into being on October 1, 

1979, to operate and maintain the canal. Most other governmental activities 

were assumed by the Republic of Panama on that date. 

1. Generally, both U.S. citizens and non-U.S. citizens who were working 

for the United States and covered by CSRS when the Treaty took effect 

on October 1, 1979, and then transferred without a break of 4 or more 

days to a position in the Commission, an Executive agency, or the 

Smithsonian Institution with a permanent duty station in the Republic of 

Panama, continued to be covered under CSRS. In addition, covered 

employees, including non-U.S. citizens appointed to a position in the 

Commission after a break in service but before April 1, 1980, were 

covered under CSRS. 

2. Other non-U.S. citizens appointed to a position with the Panama Canal 

Commission or the Department of Defense in Panama are excluded 

from CSRS coverage and are covered by Panama's social security 

system. 

NOTE: Non-U.S. citizens in Panama (non-resident aliens) are not 

eligible for coverage under FERS because such individuals are 

not eligible for U.S. Social Security coverage. 

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 CSRS	 Special Coverage Rules FERS 25 

Chapter 12 

Section 12A3.1-8 Miscellaneous (Cont.) 

C. Mike Mansfield 

Fellows 

Section 252 of Public Law 103-236, approved April 30, 1994, created the 

Mike Mansfield Fellowship Program. Under this program, not more than 

10 Federal employees from any branch of government may be selected by 

the Mike Mansfield Center for Pacific Affairs as Mike Mansfield Fellows. 

Fellows may be either detailed from their Federal positions, or separated 

with reemployment rights. 

Detailed and separated employees have the same rights to continue their 

retirement, health insurance, and life insurance coverage as if they were 

serving with international organizations. See Section 12A3.1-4. They also 

have the same reemployment rights as if they were serving with 

international organizations. 

D.	 U.S. Office of 

Thrift Supervision 

Employees 

The Financial Institutions Reform, Recovery and Enforcement Act 

(FIRREA) of August 9, 1989, created the U.S. Office of Thrift Supervision 

(OTS) and provided for the transfer to OTS of Federal Home Loan Bank 

personnel who were performing functions or activities on behalf of the 

former Federal Home Loan Bank Board. This transfer was generally 

effected on October 8, 1989. Transferees were given the choice of 

retirement systems. They could choose to be covered by the Financial 

Institutions Retirement Fund (FIRA) or they could be covered by the 

Federal retirement system appropriate to their prior service history (CSRS, 

CSRS Offset, or FERS). Employees initially covered under CSRS or 

CSRS Offset were given a special extension of their six-month opportunity 

to elect to transfer to FERS coverage. An election of FERS could have 

been retroactive to October 22, 1989, at the employee's request. However, 

under this special extension, elections of FERS coverage by the transferees 

must have been filed no later than April 15, 1991. 

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26 CSRS Special Coverage Rules FERS 

Chapter 12 

Section 12A3.1-8 Miscellaneous (Cont.) 

E. The District of 

Columbia 

Financial Control 

Authority (The 

Authority) 

Federal employees separating from Federal service and other individuals 

employed by the Authority are allowed to elect to be deemed a Federal 

employee while employed with the Authority for the purposes of CSRS, 

FERS, FEHB, and FEGLI. Certain employees of the Authority are also 

eligible to participate in the Thrift Savings Plan. The basic rule established 

in law is that employees of the Authority must elect to be covered by 

Federal benefits or District of Columbia benefits. Beginning October 26, 

1996, individuals appointed by the Authority to a position not excluded 

from CSRS or FERS coverage (such as service under a temporary or 

intermittent appointment) may elect to be deemed a Federal employee for 

CSRS or FERS purposes unless the employee elects to participate in a 

retirement, health, or life insurance program offered by the District of 

Columbia. However, a former Federal employee being appointed by the 

Authority on or after October 26, 1996, no more than 3 days (not counting 

District of Columbia holidays) after separation from Federal employment, 

cannot elect to be deemed a Federal employee for CSRS or FERS purposes 

unless the election was made before separation from Federal employment. 

Federal employees may be detailed to the Authority and they retain their 

status as Federal employees while on detail. 

F. District of 

Columbia Courts 

As of October 1, 1997, nonjudicial employees of the District of Columbia 

courts are treated as employees of the Federal Government for CSRS, 

FERS, FEGLI, FEHB, and the Thrift Savings Plan. A Federal employee 

retains CSRS or FERS coverage, if he or she transfers, with a break in 

service of 3 days or less, to the DC Corrections Trustee or the DC Pretrial 

Services, Defense Services, Parole, Adult Probation and Offender 

Supervision Trustee as an employee. Federal employees detailed to the DC 

Courts retain their status as Federal employees and, therefore, retain 

Federal benefits coverage. 

G. U.S. Enrichment 

Corporation 

Former Federal employees employed by the U.S. Enrichment Corporation 

immediately preceding privatization in 1996 could elect to retain their 

CSRS or FERS coverage. 

H. Civilian 

Marksmanship 

Corporation 

Federal employees of the Department of Defense, Civilian Marksmanship 

Program, as of September 30, 1996, who were employed by the Civilian 

Marksmanship Corporation (Corporation) as of October 1, 1996, could 

continue to be eligible, during continuous employment with the 

Corporation, for coverage under CSRS or FERS, FEHB, and similar 

benefits such as FEGLI. 

April 1998 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 27 

Chapter 12 

Section 12A3.1-8 Miscellaneous (Cont.) 

I. U.S. Holocaust Prior to September 20, 1992, if an employee of the U.S. Holocaust 

Memorial Council Memorial Council (Council) was paid from Federal funds, he/she was 

and U.S. considered a Federal employee. If an employee of the Council was paid 

Holocaust from donated funds, he/she was not considered a Federal employee. From 

Memorial September 20, 1992, to April 3, 1993, all employees of the Council were 

Museum paid from donated funds and thus were not considered Federal employees. 

On April 4, 1993, all employees became employees of the U.S. Holocaust 

Memorial Museum and were paid from Federal funds. Thus, they are 

considered Federal employees. 

CSRS and FERS Handbook April 1998 
28 CSRS Special Coverage Rules FERS 

Chapter 12 

Part 12A4 Non-Federal Employees Covered by CSRS (Other Than by Continuation

 of Coverage) 

Section 12A4.1-1 Employees of the District of Columbia Government 

A.	 Introduction This part addresses non-Federal employees who have been given CSRS 

retirement coverage without the requirement of continuation of coverage 

from Federal employment. This first section describes the circumstances 

under which one such category of non-Federal employees--District of 

Columbia (D.C.) Government employees--may be covered under CSRS. It 

also provides instructions for making retirement coverage determinations 

for Federal employees who are hired after a period of employment with the 

D.C. Government. 

B.	 D.C. Employees 

Excluded from 

CSRS Offset and 

FERS Coverage 

C.	 First Employed by 

D.C. Government 

Before October 1, 

1987 

Apart from the exceptions noted in Section D.C. Government employees 

are not eligible for CSRS Offset or FERS coverage. 

Prior to October 1, 1987, employees of the D.C. Government were eligible 

for coverage under CSRS. On October 1, 1987, CSRS became closed to 

D.C. Government employees unless they had been first employed by the 

D.C. Government in a position subject to CSRS prior to that date. 

NOTE 1:	 In general, CSRS was closed to new participants effective 

January 1, 1987. However, any eligible D.C. Government 

employee first hired before October 1, 1987, was covered 

under CSRS. 

NOTE 2:	 In contrast to Federal employees, D.C. Government employees 

first hired during the period from January 1, 1984, through 

September 30, 1987, were not covered by Social Security. 

Eligible employees had full CSRS coverage, not CSRS Interim 

or CSRS Offset coverage. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 29 

Chapter 12
 

Section 12A4.1-1 Employees of the District of Columbia Government (Cont.)
 

D.	 First Employed by 

D.C. Government 

On or After 

October 1, 1987 

E.	 Employees of 

St. Elizabeths 

Hospital 

Employees first hired by the D.C. Government, or first employed by D.C. 

Government in positions eligible for retirement coverage, on or after 

October 1, 1987, are covered by the retirement system established by the 

D.C. Government for its employees (including Social Security). (See 

paragraph E below for the sole exception to this rule.) This means that 

Federal employees with CSRS coverage who separate from Federal service 

and become employed by the D.C. Government, are not allowed to 

continue their CSRS coverage as D.C. Government employees unless they 

had CSRS-covered D.C. Government service before October 1, 1987. It 

also means that a CSRS retiree who is hired for the first time by the D.C. 

Government on or after October 1, 1987, cannot be covered by CSRS and 

cannot earn a CSRS supplemental or redetermined annuity based on that 

service. 

Public Law 98-621, enacted November 8, 1984, transferred the 

responsibility of St. Elizabeths Hospital from Federal authority to the D.C. 

Government on October 1, 1987. Under the normally applicable coverage 

rule in paragraph D above, transferred employees would be excluded from 

CSRS coverage since they were first employed by the D.C. Government on 

October 1, 1987, not before October 1, 1987. However, Public 

Law 100-238, enacted January 8, 1988, specified that an employee of 

St. Elizabeths Hospital at the time of the transfer to D.C. Government 

employment on October 1, 1987, would be treated in the same way as an 

individual first employed by the D.C. Government before October 1, 1987. 

Therefore, these employees are eligible for CSRS coverage as D.C. 

Government employees if they meet the following conditions: 

•	 The individual must have been employed by St. Elizabeths Hospital 

subject to CSRS or FERS on September 30, 1987; and 

•	 The individual must have become an employee of the District of 

Columbia on October 1, 1987, because of the transfer of St. Elizabeths 

Hospital from Federal authority to the District of Columbia 

Government. 

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30 CSRS Special Coverage Rules FERS 

Chapter 12
 

Section 12A4.1-1 Employees of the District of Columbia Government (Cont.)
 

E. Employees of 

St. Elizabeths 

NOTE: St. Elizabeths Hospital employees who were covered under 

FERS at the time of transfer could not continue FERS 

Hospital (Cont.) coverage. However, an employee of St. Elizabeths Hospital 

who had either CSRS or FERS coverage at the time of the 

transfer to District of Columbia employment on October 1, 

1987, is eligible for CSRS coverage, beginning that date. 

Prior service subject to FERS may be credited in a CSRS 

annuity as service subject to another retirement system for 

Federal employees. (See Chapter 20, Creditable Service.) 

F. Future FERS 

Coverage if Once 

Covered by FERS 

If an individual had FERS coverage, then CSRS coverage as a District of 

Columbia employee, and then returned to a Federal career appointment, the 

employee would resume FERS coverage in the Federal position. In other 

words, once an employee has become subject to FERS, he or she resumes 

FERS coverage in future employment unless excluded from it under FERS 

rules. 

G. Social Security 

Coverage of 

Former D.C. 

Employees 

Under the 365-day break-in-service test for determining an employee's 

Social Security coverage, an employee with a break in CSRS-covered 

Federal service ending after 1983 and exceeding 365 days is mandatorily 

covered by Social Security. D.C. Government employment is not Federal 

service. Therefore, a former D.C. Government employee who was 

employed by the Federal government after 1983 for the first time is a "first 

hire" and is mandatorily covered by Social Security. Likewise, if an 

employee who was previously under CSRS was rehired by the Federal 

government after 1983 following an intervening period of D.C. Government 

service exceeding 365 days, the employee is mandatorily covered by Social 

Security. 

NOTE: Either a break in Federal service or a break in CSRS coverage 

can create a break in CSRS-covered Federal service. See 

section 10A1.3-6 in Chapter 10, Coverage. 

April 1998 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 31 

Chapter 12
 

Section 12A4.1-1 Employees of the District of Columbia Government (Cont.)
 

H. Five-Year Test for 

Determining 

Former D.C. 

Employee's 

Retirement 

Coverage 

If a former D.C. Government employee is hired by the Federal government 

after 1986--either as a first hire or a rehire--and is subject to mandatory 

Social Security coverage, the 5-year test will be used to determine whether 

FERS coverage is automatic. (See paragraph F of this section, for the 

exception concerning employees with prior FERS coverage.) D.C. 

Government service that is creditable under CSRS (see paragraph C) counts 

as service under the 5-year test. However, a move from D.C. Government 

employment to Federal employment is treated as a "break in service" for 

purposes of the 5-year test, regardless of the number of days between the 

two types of employment. Thus, if the employee has 5 years of creditable 

civilian service (including some CSRS covered service) at the time he or 

she moves from D.C. Government to a career Federal appointment, he or 

she is excluded from FERS and is covered under the CSRS Offset 

provisions. However, if the Federal appointment is excluded from CSRS 

coverage (such as a temporary appointment), the employee would have only 

Social Security coverage since the move is treated as if an actual break in 

service had occurred. 

NOTE 1: The 5-year test is described in detail in section 10A1.1-2I of 

Chapter 10. Normally, how the rule is applied depends on 

whether the employee had a break in service lasting more than 

3 days ending after December 31, 1986. If there was such a 

break, the 5-year test is met if the employee had 5 years of 

civilian service as of December 31, 1986, or 5 years of service 

as of the date of the last separation from service and prior 

CSRS or Foreign Service Retirement System coverage. If 

there was no break, the 5-year test is applied as of December 

31, 1986. In the case of former D.C. Government employees 

who are hired by the Federal government and mandatorily 

covered by Social Security, the 5-year test may be applied as 

of the date of separation from CSRS-covered D.C. 

Government employment, regardless of whether there was a 

break between D.C. Government and Federal employment 

exceeding 3 days. In recognition of the fact that this group of 

CSRS-covered employees must be placed under Social Security 

coverage without an actual break in CSRS-covered service, this 

rule ensures that former D.C. Government employees with less 

than 5 years of CSRS service as of December 31, 1986, but 

more than 5 years as of their separation from D.C. 

Government employment, are able to continue CSRS coverage 

(under the Offset provisions) upon becoming Federal 

employees, even if there is no 3-day break. 

CSRS and FERS Handbook April 1998 
32 CSRS Special Coverage Rules FERS 

Chapter 12
 

Section 12A4.1-1 Employees of the District of Columbia Government (Cont.)
 

H. Five-Year Test for 

Determining 

Former D.C. 

Employee's 

Retirement 

Coverage (Cont.) 

NOTE 2: If the employee is a Federal rehire and had FERS coverage 

during a previous period of Federal service (including St. 

Elizabeths Hospital service before October 1, 1987), the 5-year 

test does not apply. FERS coverage is automatic unless the 

appointment is excluded from coverage, in which case the 

employee would have FICA only. 

I. Use of Chapter 10 

Coverage 

Determination 

Tables 

In using the coverage determination tables in Chapter 10, apply the 5-year 

test as described in paragraph H above. Use the "first hire" table for 

former D.C. Government employees with no prior Federal civilian service 

who are hired by the Federal government. Use the "rehire" table for 

former Federal employees who had an intervening period of D.C. 

Government employment. The "transfer or conversion" table is not used 

for employees moving directly from D.C. Government to the Federal 

government, even if the break is 3 days or less. Since D.C. Government 

employment is not Federal service, these employees can only be first hires 

or rehires. The fact that D.C. Government service is used in the 5-year test 

does not affect Social Security coverage or the characterization of an 

employee as a first hire, rehire, or transfer/conversion as those terms are 

used in Chapter 10. 

J. Examples 

Involving Former 

D.C. Employees 

EXAMPLE 1: Former D.C. Employee Who is a First Hire 

Alex was employed by the D.C. Government on September 10, 1982, and 

held a position that conferred CSRS coverage. He remained in that position 

until he resigned on March 16, 1990. 

Alex was appointed to a covered position with the Federal government on 

March 17, 1990. At that time, he was mandatorily covered by Social 

Security because he was first employed by the Federal government after 

1983. He was placed under CSRS Offset because he had at least 5 years of 

CSRS-covered service with the District of Columbia at the time he moved 

into Federal employment. 

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 CSRS Special Coverage Rules FERS 33 

Chapter 12
 

Section 12A4.1-1 Employees of the District of Columbia Government (Cont.)
 

J. Examples EXAMPLE 2: Former D.C. Employee Who is a Rehire 

Involving Former 

D.C. Employees Bruce was appointed to a covered position in the Federal government on 

(Cont.) January 1, 1979. He remained in that position until he separated on 

December 31, 1981. Bruce subsequently took a position with District of 

Columbia Government on January 2, 1983, and stayed in that position until 

December 31, 1986. On January 2, 1991, Bruce is reemployed in the 

Federal government. 

Bruce is covered by Social Security because his break in Federal service 

exceeded 365 days. He is under CSRS Offset because he had at least 

5 years of creditable service and prior CSRS coverage before his Federal 

employment on January 2, 1991 (3 years of Federal service plus 4 years of 

service with the District of Columbia). 

CSRS and FERS Handbook April 1998 
34 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A4.1-2 Other Non-Federal Employees 

A.	 General Rules 1. Other non-Federal employees who have been given CSRS coverage 

include employees of the: 

•	 Appalachian Regional Commission (Public Law 89-4, enacted 

March 9, 1965); 

•	 Legal Services Corporation (Public Law 93-355, enacted July 25, 

1974); 

•	 State Justice Institute (Public Law 98-620, enacted November 8, 

1984); 

•	 American Institute in Taiwan (22 U.S.C. 3310); and 

•	 Gallaudet University (5 U.S.C. 8331(1)). 

2.	 Section 8347(o) of title 5, U.S. Code (enacted by Public Law 100-238) 

provided that any provision of law outside the CSRS law 

(Subchapter III of chapter 83 of title 5, U.S. Code) that gave CSRS 

coverage to any individuals who (based on their being employed by an 

entity other than the Federal government, the District of Columbia 

Government, or Gallaudet University) would not otherwise be 

considered a Federal employee for retirement purposes would not apply 

to anyone appointed, transferred, or otherwise beginning that type of 

employment on or after October 1, 1988. 

This meant that, except for employees of Gallaudet University (who are 

specifically included in the definition of "employee" by the retirement 

law (5 U.S.C. 8331(1)), people first hired by the entities in (1) above 

on or after October 1, 1988, could not have CSRS coverage. However, 

further legislation covering the State Justice Institute again gave its 

employees retirement coverage. (See Paragraph B below.) 

3.	 Public Law 89-4, enacted March 9, 1965, established the Appalachian 

Regional Commission to coordinate action between the Federal 

government and the States within the region to promote their economic 

development. Under the provisions of the Act, the Federal 

co-chairman, his or her alternate, and the staff are Federal employees 

for retirement purposes. Coverage is available on an elective basis to 

employees appointed to the Commission within 3 days after separation 

from Federal service. 

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Chapter 12 

Section 12A4.1-2 Other Non-Federal Employees (Cont.) 

A. General Rules	 4. Except for employees who are continuing coverage during non­

(Cont.)	 Government service (see Part 12A3), employees of the State Justice 

Institute (see paragraph B), and employees of the Senate Employee 

Child Care Center (see paragraph C), Non-Federal employees do not 

have FERS coverage and cannot elect FERS, because they do not meet 

the definition of an employee under the FERS law (5 U.S.C. 8401(11)). 

B.	 Exception: 1. Employees of the State Justice Institute hired before October 1, 1988, 

Employees of the were covered by CSRS and remain so covered as long as their 

State Justice uninterrupted employment continues. Employees hired or rehired by 

Institute the State Justice Institute on or after October 1, 1988, are excluded 

from CSRS coverage. (See 5 U.S.C. 8347(o).) 

2.	 Effective November 18, 1988, Public Law 100-690 amended the State 

Justice Institute Act to provide that officers and employees of the 

Institute would be considered employees for retirement purposes under 

FERS. 

Thus, employees of the State Justice Institute who were hired by the 

State Justice Institute on or after November 18, 1988, are covered 

under FERS (or Social Security only if the appointment is temporary or 

intermittent). 

3.	 Following the enactment of Public Law 100-690 (effective 

November 18, 1988), employees of the State Justice Institute who were 

employed by the Institute before October 1, 1988, had a 6-month 

period in which to elect FERS coverage. 

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36 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A4.1-2 Other Non-Federal Employees (Cont.) 

C.	 Exception: 1. Public Law 102-392 (approved October 6, 1992) allows Senate 

Employees of the Employee Child Care Center employees (Center employees are not 

Senate Employee Federal employees) to elect FERS coverage. Center employees are not 

Child Care Center allowed to be covered by CSRS. Center employment is not creditable 

for any purpose unless the employee makes the FERS election and, for 

pre-election employment at the Center, the deposit described below. 

2.	 To qualify to make a FERS election a Center employee must -­

•	 Have been employed by the Center on October 6, 1992, and file the 

election with the Secretary of the Senate no later than 60 days 

thereafter; or 

•	 Be hired by the Center after October 6, 1992, and file the election 

within 60 days after beginning Center employment. 

3.	 Public Law 102-392 provides that employees who make the election of 

FERS and who had service with the Center before enactment may make 

a FERS deposit for that service. Upon payment of the deposit this past 

Center employment will be treated as Congressional employee service 

for FERS purposes. The law requires OPM to accept the certification 

of the Secretary of the Senate concerning creditable service with the 

Center. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 37 

Chapter 12 

Section 12A4.1-2 Other Non-Federal Employees (Cont.) 

D.	 Determining 

Coverage Upon 

Movement to a 

Federal Agency 

Apply the rules outlined in 12A4.1-1, paragraphs F and G, to determine 

whether a person is subject to Social Security when hired into a Federal 

position after service in one of the non-Federal entities listed in paragraph 

A, above. Like the D.C. Government, while service in these entities may 

provide Federal retirement benefits, they are not considered to be Federal 

for purposes of determining whether there has been a 366-day break in 

CSRS-covered Federal service. 

EXCEPTION:	 Even though the American Institute of Taiwan is not a 

Federal agency, service in the American Institute of 

Taiwan is not considered to be a break in service for 

purposes of the 365-day break rule to determine whether 

an individual is subject to Social Security coverage upon 

reemployment by the Federal government. 

The employee meets the 5-year test if he or she had 5 years or more of 

creditable civilian service as of December 31, 1986, or 5 years or more of 

creditable civilian service as of the date of the last separation from the nonFederal employment, and some previous CSRS or Foreign Service 

Retirement System coverage. The break-in-service version of the 5-year 

test is used even if there is no gap in service between the non-Federal 

entities and Federal employment, just as it is in moves from D.C. 

Government to Federal employment. 

CSRS and FERS Handbook	 April 1998 
38 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Part 12A5 Miscellaneous Coverage Rules 

Section 12A5.1-1 National Guard Technicians 

A.	 General Rule Before January 1, 1969, National Guard technicians, except technicians of 

the District of Columbia, were usually considered State employees. 

Effective January 1, 1969, Public Law 90-486 (approved August 13, 1968) 

authorized State Adjutants General to appoint National Guard technicians as 

employees of the United States Army or Air Force and to convert to 

Federal employee status all National Guard technicians employed as such on 

December 31, 1968, who did not irrevocably elect to remain covered by the 

State retirement system. 

NOTE:	 For technicians who elected to remain under the State 

retirement system, service after January 1, 1969, is neither 

"covered" nor creditable for CSRS or FERS purposes. 

However, Chapter 20 describes how individuals can obtain 

credit for technician service prior to January 1, 1969. 

Since January 1, 1969, all technicians appointed in a position not excluded 

from coverage to perform service under section 709 of title 32, U.S. Code, 

are considered Federal employees and are automatically covered by CSRS 

or FERS. (See Chapter 22, Creditable Military Service, for a discussion of 

National Guard service creditable as military service.) 

April 1998	 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 39 

Chapter 12 

Section 12A5.1-2 Contract Personnel at Department

 of Defense (DOD) Dependents' Schools 

A.	 General Individuals hired under a personal services contract before January 17, 

1987, to teach or perform other services at Department of Defense 

Dependents' Schools were generally considered appointed to a Federal 

position. As a result, they were covered by either CSRS or FERS and the 

service was creditable for retirement purposes. 

However, the judicial interpretation of the definition of "employee" in 

Horner v. Acosta (a case involving personal service contracts generally) 

now requires a formal appointment to be made for CSRS/FERS coverage to 

continue. In the settlement of the case of Hess v. Marsh (involving DOD 

Dependents' Schools specifically), which was entered on January 16, 1987, 

DOD agreed to provide appointments for all of its current Dependents' 

Schools contract personnel. 

B.	 Rules 1. Individuals hired under a personal services contract on or after 

January 17, 1987, are not covered by either CSRS or FERS and do not 

receive retirement credit for the contract service unless they have a 

simultaneous appointment as a Federal employee. 

2.	 If the Dependents' School employee was hired before January 17, 

1987, and he or she was: 

•	 Covered by CSRS or FERS on that date; and 

•	 The personal services contract was converted to an "appointment" 

on an SF 50 or equivalent form per the settlement in Hess v. Marsh, 

the individual retains CSRS or FERS coverage and all prior contract 

service with the Dependents' Schools is creditable for retirement 

purposes. 

3.	 The settlement in the case of Hess v. Marsh also provided that contract 

employees of Army Dependents' Schools who were covered by CSRS 

or FERS and who separated prior to settlement would receive credit for 

covered service without being "converted" by an SF 50. 

CSRS and FERS Handbook	 April 1998 
40 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A5.1-3 Foreign National Employees With J-1 Visas 

A. General Certain scientists, physicians, and other professionals from other countries 

are employed by Federal agencies under J-1 visas. J-1 visas are visas 

authorized for certain non-immigrant aliens. 

Employees with J-1 visas are specifically excluded in Social Security law 

from Social Security coverage. However, if these individuals were 

employed prior to January 1, 1987, they were not excluded from CSRS 

coverage. 

B. Appointments 

Between 

January 1, 1984, 

and December 31, 

1986 

Under Public Law 98-168, the Federal Employees' Retirement Contribution 

Temporary Adjustment Act of 1983 (enacted November 29, 1983), the 

CSRS contribution rate for Federal employees who were covered by Social 

Security was adjusted to 1.3 percent of pay. However, since this legislation 

affected the amount of the employee CSRS contribution, but not the CSRS 

coverage rules themselves, it had no effect on J-1 visa holders. They 

continued under CSRS-only coverage and paid 7 percent deductions. 

C. Appointments On 1. The FERS definition of employee in 5 U.S.C. 8401(11) requires that an 

or After individual have Social Security coverage. Since J-1 visa holders are 

January 1, 1987 excluded from Social Security, they are ineligible for FERS coverage. 

2.	 When FERS came into being, the CSRS became a closed system that is 

not open to newly hired Federal employees. Therefore, J-1 visa 

holders who were first hired or converted to non-temporary 

appointments on or after January 1, 1987, are excluded from CSRS 

coverage. 

D. Change in Visa 

Status 

If the visa status of a J-1 visa holder changes (for example, to an immigrant 

visa) and the employee becomes covered by Social Security as a result, the 

employee is then converted to either CSRS Offset or FERS coverage under 

regular coverage rules if he or she has an appointment that conveys 

retirement coverage. If the employee becomes covered by CSRS Offset, he 

or she has a 6-month opportunity to join FERS. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 41 

Chapter 12 

Section 12A5.1-4 Portability of Benefits for Nonappropriated Fund Employees 

A.	 General Certain employees of the Department of Defense (DOD) and U.S. Coast 

Guard may retain their retirement coverage when they move from a position 

under a nonappropriated fund (NAF) retirement system to one under CSRS 

or FERS and vice versa. (The "Portability of Benefits for Nonappropriated 

Fund Employees Act of 1990," Section 7202 of Public Law 100-508.) 

B.	 Rule The first time after December 31, 1986, that an employee moves from a 

position covered by an NAF retirement plan to a position covered by CSRS 

or FERS and vice versa, the employee may make an irrevocable election to 

retain coverage under the applicable retirement plan provided the following 

conditions are met: 

•	 If the employee is covered by an NAF retirement plan, he or she is a 

vested participant; or, if the employee is covered by CSRS or FERS, 

he or she performed 5 years of civilian service creditable under CSRS 

or FERS; and 

•	 The employee moves from one position to another within DOD or from 

one position to another within the Coast Guard. (The election right 

does not apply to a move from DOD or Coast Guard to another agency 

nor does it apply to a move from DOD to the Coast Guard or vice 

versa.); and 

•	 The employee makes the election within 30 days after the move. 

An employee who elects to retain NAF retirement keeps that coverage upon 

moving to another agency outside of DOD or Coast Guard. For example, if 

a DOD employee who previously elected to retain coverage under an NAF 

plan transfers to the Commerce Department, the official personnel folder of 

an employee who elects to retain NAF coverage will be specially marked 

and have an office to contact in DOD for information about the NAF plan. 

CSRS and FERS Handbook	 April 1998 
42 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A5.1-4 Portability of Benefits for Nonappropriated Fund Employees (Cont.) 

B.	 Rule (Cont.) Note: The information in this section has not been updated to reflect the 

changes in the portability rules with the passage of Public Law 104­

106, the National Defense Authorization Act for Fiscal Year 1996, 

on February 10, 1996. Section 1043 of Public Law 104-106 

expands the authorities in current law and allows additional 

retirement credit opportunities under certain conditions for 

employees who moved between NAF and civil service positions 

after December 31, 1965. These provisions took effect on August 

10, 1996, following the publication of interim regulations in the 

Federal Register to implement the provisions. See Benefits 

Administration Letter 96-107, dated August 20, 1996, for more 

information about these changes. You can download the regulations 

and letter from OPM's ONLINE computer bulletin board by 

following the instructions in Chapter 1. 

C.	 Exception There are two exceptions to the 30-day time limit for making an election: 

1.	 The time limit for making an election is May 6, 1991, for employees 

whose election opportunity under the 30-day time limit would 

ordinarily expire before that date; and 

2.	 Employees who exercise due diligence but are prevented by 

circumstances beyond their control from making a timely election may 

request an exception from their employing agency. DOD and Coast 

Guard will make the decision whether to allow the employee to make 

the election. 

D.	 Example: Barbara, a Coast Guard employee, has performed 5 years of creditable 

civilian service under FERS. She moves to a position with the Coast Guard 

that would normally be covered by the NAF retirement plan effective June 

4, 1994. Barbara has a one-time opportunity to elect to retain coverage 

under FERS by July 5, 1994. (Since the 30th day falls on a holiday, the 

election must be made by the close of business on the next day that does not 

fall on a Saturday, Sunday, or legal holiday.) 

If Barbara makes a timely election to continue FERS coverage, she may 

never acquire service credit under a retirement system for NAF employees 

and she will not have another election right. All future service she 

performs in NAF or civil service positions that are not excluded from FERS 

coverage (such as service under temporary or intermittent appointments) 

will earn FERS credit. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 43 

Chapter 12 

Section 12A5.1-4 Portability of Benefits for Nonappropriated Fund Employees (Cont.) 

D.	 Example (Cont.) If Barbara does not elect to continue FERS coverage, she would begin 

coverage under the retirement system for NAF employees. She will not 

have another opportunity to elect to retain FERS coverage for periods of 

NAF employment. If she continues subject to the NAF retirement system 

long enough to become vested in that system, and thereafter moves to a 

civil service position with the Coast Guard, she will have a one-time 

opportunity to elect to remain under the retirement system for NAF 

employees. If Barbara elects to remain under the NAF retirement plan, all 

of her future service in NAF or civil service positions that are not excluded 

from retirement coverage will be subject to the NAF retirement plan. 

If, upon moving to the Coast Guard, Barbara does not elect to retain 

coverage under the NAF retirement plan, for all future service, she will be 

covered by the retirement system that normally covers her position as 

though the Portability of Benefits for Nonappropriated Fund Employees Act 

of 1990 had not been enacted. 

CSRS and FERS Handbook	 April 1998 
44 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A5.1-5 Senior Biomedical Research Service 

A.	 General Section 304 of Public Law 101-509 (November 5, 1990) establishes a 

Senior Biomedical Research Service (SBRS) in the Public Health Service of 

the Department of Health and Human Services. An SBRS member who 

was employed by an institution of higher education immediately prior to the 

SBRS appointment and who retains the right to continue to make 

contributions to the retirement system of such institution, may request the 

Secretary of Health and Human Services to authorize agency contributions, 

not to exceed 10 percent of basic pay, to that institution's retirement 

system. If such a request is approved, the SBRS member will not be 

covered by CSRS or FERS, nor will he or she be eligible to have the 

service credited under CSRS or FERS under any circumstances. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 45 

Chapter 12 

Section 12A5.1-6 Employees With Service Under Other Retirement Systems 

A.	 General Rules for 1. As with other employees who transfer from one agency to another or 

Determining who are reemployed after a break in service, making coverage 

Coverage determinations for employees whose last service was under another 

retirement system for Federal employees requires the gaining agency to 

first determine whether the employee is excluded from automatic Social 

Security coverage by the Social Security law. If an employee is subject 

to automatic Social Security coverage, the 5-year test must be applied 

to determine the proper retirement coverage. (See Chapter 10.) 

2.	 The Internal Revenue Service has advised OPM that a Federal 

employee without Social Security coverage who moves from another 

retirement system for Federal employees (such as the Foreign Service 

Retirement System) continues to be excluded from automatic Social 

Security coverage unless he or she has a 366-day break in service under 

a retirement system for Federal employees. This means that, by virtue 

of having been covered by a system like CSRS (without concurrent 

Social Security coverage), an employee who has no previous CSRS 

coverage may acquire CSRS coverage. 

3.	 The Internal Revenue Service has also advised OPM that if a former 

Federal employee receiving an annuity under another retirement system 

for Federal employees becomes reemployed in a position subject to 

CSRS, the Social Security law continues to exempt the individual from 

automatic Social Security coverage. However, this exemption from 

Social Security coverage does not apply if the retiree was also subject 

to Social Security when he or she retired under that retirement system, 

or if the retiree is employed in a position excluded from CSRS 

coverage, such as a temporary, term, or intermittent. 

4.	 See paragraphs D and E, below, for special rules that apply to service 

under the District of Columbia's Police and Firefighters' Retirement 

and Disability System. 

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46 CSRS Special Coverage Rules	 FERS 

Chapter 12
 

Section 12A5.1-6 Employees With Service Under Other Retirement Systems (Cont.)
 

B.	 Creditability of 

Service for the 5­

Year Test 

Service performed under another retirement system for Federal employees 

is creditable under the 5-year test if it can be used to establish entitlement to 

a CSRS annuity. In counting service to determine if an employee meets the 

5-year test, include service potentially creditable under CSRS rules. 

Service is potentially creditable if the employee can waive benefits under 

the other system--such as under the Foreign Service Retirement System, the 

Tennessee Valley Authority Retirement System, the Central Intelligence 

Agency Retirement and Disability System, and the Retirement System of 

the Board of Governors of the Federal Reserve Board--and make a deposit 

to the CSRS to obtain credit. (See Chapter 20, Creditable Service, and 

Chapter 21, Service Credit Payments for Civilian Service.) 

C. Post-1988 Service Service performed after 1988 under another retirement system for Federal 

employees is not creditable under FERS rules. The only exception is 

service creditable under the Foreign Service Pension System. 

D. Service Covered 1. Some Federal employees, such as certain Secret Service and U.S. Park 

by the D.C. Police Police employees, are covered by the District of Columbia's Police and 

and Firefighters' Firefighters' Retirement and Disability System. Therefore, if an 

System--Not employee was covered by the D.C. System in his or her last 

Retired appointment it is necessary to distinguish between Federal and 

municipal service to determine whether the employee is subject to 

Social Security coverage. 

2. Service in a municipal capacity (for example, as a D.C. police officer) 

is not Federal service. Therefore, if an individual has had prior 

Federal service followed by municipal service, the municipal service is 

considered to be a break in service for purposes of the 365-day-break 

rule for determining Social Security coverage upon moving to a Federal 

agency. If the individual is now being rehired into a Federal position, 

he or she will be subject to Social Security unless he or she had Federal 

service excluded from Social Security coverage within 365 days before 

re-entering Federal service. If subject to Social Security, the 5-year 

test must be applied to determine whether CSRS Offset or FERS 

coverage is appropriate. (See EXAMPLE 3 in paragraph F.) 

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 CSRS Special Coverage Rules FERS 47 

Chapter 12
 

Section 12A5.1-6 Employees With Service Under Other Retirement Systems (Cont.)
 

D. Service Covered 3. If a Federal employee, such as a member of the Uniformed Division of 

by the D.C. Police the Secret Service or U.S. Park Police, moves from the D.C. System 

and Firefighters' coverage, in which he or she is not subject to Social Security, to a 

System--Not position eligible for CSRS coverage, he or she continues to be exempt 

Retired (Cont.) from automatic Social Security coverage unless the break is more than 

365 days. If exempt from Social Security, such an employee obtains 

CSRS coverage. If such an employee becomes subject to Social 

Security due to a 366-day break, or due to employment in a position 

not eligible for CSRS coverage, such as a temporary appointment, the 

5-year test is applied. (See example 4 in paragraph F, below.) If the 

Federal employee was subject to combined Social Security and D.C. 

System coverage, he or she would not be exempt from Social Security 

coverage in later service for the Federal government. 

4. Service under the D.C. System is potentially creditable under CSRS 

rules if the employee has not retired and if D.C. System benefits are 

waived and a deposit to the CSRS fund is made--regardless of whether 

the service was performed as a municipal or Federal employee. 

However, the D.C. System does not permit its retirees to terminate 

their entitlement to benefits so that the time can be counted toward a 

civil service retirement. Therefore, D.C. System service is potentially 

creditable service for purposes of the 5-year test only if the employee is 

not yet retired under the D.C. System. 

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48 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A5.1-6 Employees With Service Under Other Retirement Systems (Cont.) 

E.	 Retirees from the 1. A Federal employee (such as certain Secret Service and U.S. Park 

D.C. Police and Police employees) who has retired under the District of Columbia's 

Firefighters' Police and Firefighters' Retirement and Disability System is considered 

System to be receiving an annuity under a retirement system for Federal 

employees. Therefore, except as provided below and in the next 

paragraph, these Federal retirees are excluded from Social Security 

coverage in later Federal employment subject to CSRS coverage. 

These retirees may acquire Social Security coverage by electing FERS. 

If appointed to a temporary or intermittent position, which is excluded 

from CSRS and FERS coverage, Social Security coverage is applicable 

and the employee is subject to FICA only. If such a retiree is 

appointed to a kind of appointment excluded from CSRS coverage, but 

not excluded from FERS coverage (such as a TAPER or term 

appointment), then the retiree will be covered by Social Security and 

the 5-year test must be applied to determine whether the employee is 

grandfathered out of automatic FERS coverage. Note, however, that 

the employee's service included in the D.C. System benefit is not 

potentially creditable for 5-year test purposes, because that benefit 

cannot be waived. 

2.	 Some pre-1984 Federal employees covered by the D.C. System have 

combined coverage with Social Security because they became subject to 

Social Security under the general rules applicable to Federal employees, 

usually because of a 366-day break in service. When these Federal 

employees retire under the D.C. System, they receive benefits that are 

offset for Social Security benefits, like CSRS Offset retirees. If these 

employees return to Federal employment after retiring under the D.C. 

System, they will be subject to Social Security, despite their continuing 

receipt of the D.C. System benefit. If hired into a position subject to 

CSRS coverage, or excluded from CSRS coverage but eligible for 

FERS coverage, the 5-year test must be applied (again, excluding credit 

for service included in the D.C. System benefit). 

3.	 D.C. municipal employees who retire under the D.C. System, and who 

then move to Federal employment are treated like other former D.C. 

employees who move into Federal employment, except that they cannot 

receive credit, potential or otherwise, for the service included in the 

D.C. System benefit. Receipt of the D.C. System benefit does not 

exclude them from Social Security, because, in relation to municipal 

employees, the D.C. System is a non-Federal retirement system. 

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Chapter 12 

Section 12A5.1-6 Employees With Service Under Other Retirement Systems (Cont.) 

F.	 Examples EXAMPLE 1: Lisa was employed under the Federal Reserve's retirement 

plan for Federal employees from 1978 to March 15, 1994. During the 

entire period she was excluded from Social Security. On May 1, 1994, she 

received a career appointment with the Department of the Treasury. 

Lisa is covered by CSRS (even though she has no prior CSRS coverage) 

because she is excluded from Social Security, having been continuously 

(without a 366-day break) excluded from Social Security since before 1984 

by virtue of her coverage under a retirement system for Federal employees. 

Lisa's service under the Federal Reserve System is potentially creditable 

service if she waives credit for it under the Federal Reserve System and 

makes a deposit to OPM. 

(If Lisa had not been reemployed until after a 366-day break, she would 

have acquired Social Security coverage upon reemployment. Because she 

had 5 years of potentially creditable civilian service as of December 31, 

1986, meets the 5-year test and she would be placed under CSRS Offset.) 

EXAMPLE 2: John was employed by the Tennessee Valley Authority 

(TVA) from 1971 to 1994, when he transferred without a break in service 

to the Army Corps of Engineers. Since Social Security is a part of the 

TVA's retirement plan, John continues to be covered by Social Security. 

Since John had more than 5 years of potentially creditable civilian service 

as of December 31, 1986, he is covered by CSRS Offset and has a 6-month 

opportunity to elect FERS. 

EXAMPLE 3: Frank was a D.C. police officer who was covered by the 

D.C. Police and Firefighters' Retirement and Disability System from 

June 1, 1983, until June 30, 1988, when he resigned. On July 1, 1988, 

Frank was hired by the Securities and Exchange Commission (SEC). 

Frank is covered by FERS because he is subject to automatic Social 

Security coverage (in his first Federal appointment) and because he does not 

satisfy the 5-year test (having no prior service subject to CSRS or the 

Foreign Service Retirement System). Because Frank did not retire under 

the D.C. System, the service is potentially creditable under FERS if Frank 

waives credit under the D.C. System and makes a deposit to OPM. 

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50 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12A5.1-6 Employees With Service Under Other Retirement Systems (Cont.) 

F.	 Examples: (Cont.) EXAMPLE 4: Tracy retired in 1989 under the D.C. Police and 

Firefighters' Retirement and Disability System after 25 years with the 

Secret Service (that is, she was a Federal employee). Tracy was employed 

in a permanent position in 1990 by the Defense Logistics Agency. 

Tracy is covered by CSRS. She is excluded from Social Security because 

she is a Federal retiree under the D.C. System and the annuity is continuing 

during Federal employment in a position subject to CSRS coverage. If 

Tracy were hired at the Defense Logistics Agency in a position excluded 

from CSRS coverage, such as a temporary appointment, she would be 

covered by FICA only. If Tracy were hired under a term appointment 

(excluded from CSRS coverage, but not under FERS rules), she would be 

covered automatically by FERS, unless she had at least 5 years of creditable 

civilian service not included in the D.C. System benefit. 

April 1998	 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 51 

Chapter 12 

Subchapter 12B Job Aids 

Section 12B1.1-1 Copies of Job Aids

 Job Aids Descriptions 

• Procedures for documenting The job aid includes procedures to be followed by 

continuation of retirement agencies in documenting an employee's right to 

coverage for individuals continue coverage for the duration of an assignment or 

transfer to a non-Federal organization. 

• List of International List of International Organizations Within the Meaning 

Organizations of the Federal Employees International Organization 

Service Act. 

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52 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12B1.1-1 Copies of Job Aids (Cont.) 

Job Aid #1 Documentation of and Advice for Federal Employees Serving in 

Non-Federal Organizations 

Procedures for Documenting Continuation of Retirement Coverage for Individuals -­

•	 In a leave-without-pay status to serve in an employee organization; 

•	 In a leave-without-pay status while assigned to a State or local government, institution of higher 

learning, or other nonprofit organization; or 

•	 Transferred to an international organization with the consent of the employing agency. 

Employing agencies must -­

•	 Advise the employee of his or her right to continue retirement coverage (and other benefits, as 

applicable) for the duration of the assignment or transfer; 

•	 Explain, in writing, the conditions for continued coverage and the employee's obligations and 

responsibilities with regard to continued coverage; 

•	 Give the employee two copies of the election notice and have him or her sign and return one 

copy to the agency; 

•	 File the employee's election on the right hand side of the Official Personnel Folder (OPF); and 

•	 Collect, deposit, and account for the applicable retirement payments to OPM. 

NOTE 1:	 Even if the employee does not sign and return the election, agencies should file a copy 

of the form in the employee's OPF with the dated notation that the employee did not 

return the form. 

April 1998	 CSRS and FERS Handbook 
 CSRS	 Special Coverage Rules FERS 53 

Chapter 12 

Section 12B1.1-1 Copies of Job Aids (Cont.) 

Job Aid #1 Documentation of and Advice for Federal Employees Serving in 

Non-Federal Organizations (Cont.) 

Procedures for Documenting Continuation of Retirement Coverage for Individuals (Cont.) -­

NOTE 2:	 Payments are considered currently deposited if received by the agency within 

3 months of the end of the pay period for which payments are due. Failure to deposit 

the payments currently will terminate full retirement credit, on the last day of the pay 

period for which payments were currently deposited. Unless OPM determines there 

was an administrative error or other circumstances beyond the control of the 

employee, once terminated, coverage will not begin again until the employee actually 

enters on duty in a pay status (begins actual work for which he or she is paid) in a 

Federal agency, in a position not excluded from coverage. 

NOTE 3:	 OPM has prepared a form for continuation of coverage applicable to employees who 

wish to continue coverage during employment with an Indian tribal organization (see 

12A3.1-5), RI 38-130, titled "Retirement, Life Insurance, and Health Benefits Under 

the Indian Self-Determination and Education Assistance Act--Public Law 93-638" 

(formerly Standard Form 2816). 

CSRS and FERS Handbook	 April 1998 
54 CSRS Special Coverage Rules FERS 

Chapter 12 

Section 12B1.1-1 Copies of Job Aids (Cont.) 

Job Aid #2 List of International Organizations Within the Meaning of the Federal Employees 

International Organization Service Act 

United Nations and Organs, and Special Programs of 

the United States 

United Nations (UN)
 

UN Capital Development Fund
 

UN Center for Human Settlements (Habitat)
 

UN Children's Fund (UNICEF)
 

UN Development Program (UNDP)
 

UN Development Fund for Women
 

UN Environmental Program (UNEP)
 

UN Fund for Drug Abuse Control (UNFDAC)
 

UN High Commissioner for Refugees (UNHCR)
 

UN Relief and Works Agency for Palestine Refugees
 

in the Near East (UNRWA)
 

UN Volunteers
 

International Research and Training Institute for the
 

Advancement of Women (INSTRAW)
 

NOTE: 

Because the UN qualifies as an international 

organization in which the United States Government 

participates within the meaning of Public Law 89-554 

as amended, organs and special programs of the UN 

usually also qualify under the statute as well. The 

above list, therefore, is meant to be illustrative, not 

exhaustive. Questions as to whether other organs or 

special programs of the UN not on the above list 

qualify under the statute should be addressed to the 

Office of Personnel Management, which will make the 

necessary determination after consultation with the 

Department of State. 

Specialized Agencies of the United Nations 

Food and Agriculture Organizations (FAO) 

International Civil Aviation Organization (ICAO) 

International Fund for Agriculture Development 

(IFAD) 

International Labor Organization (ILO) 

International Maritime Organization (IMO) 

International Telecommunication Union (ITU) 

UN Industrial Development Organization (UNIDO) 

Universal Postal Union (UPU) 

World Health Organization (WHO) 

International Agency for Research in Cancer (IARC) 

World Intellectual Property Organization (WIPO) 

World Meteorological Organization (WMO) 

Inter-American Organizations 

Inter-American Center of Tax Administrators (CIAT) 

Inter-American Development Bank 

Inter-American Indian Institute 

Inter-American Institute for Cooperation in 

Agriculture (IICA) 

Inter-American Tropical Tuna Commission 

Organization of American States (OAS) 

Pan American Health Organization (PAHO) 

Pan American Institute of Geography and History 

Pan American Railway Congress Association 

Postal Union of the Americas and Spain 

Other Regional Organizations 

Colombo Plan Council for Technical Cooperation in 

South and Southeast Asia 

Great Lakes Fisheries Commission 

North Atlantic Assembly 

North Atlantic Treaty Organization (NATO) 

South Pacific Commission 

April 1998 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 55 

Chapter 12 

Section 12B1.1-1 Copies of Job Aids (Cont.) 

Job Aid #2 List of International Organizations (Cont.) 

Other International Organizations 

African Development Bank 

Asian Development Bank 

Bank for International Settlements (BIS) 

The Center for International Forestry Research 

(CIFOR) 

Commission for the Conservation of Antarctic Marine 

Living Resources 

Convention on International Trade in Endangered 

Species of Wild Fauna and Flora (CITES) 

Customs Cooperation Council (CCC) 

European Bank of Reconstruction and Development 

(EBRD) 

Fund for the Protection of the World Cultural and 

Natural Heritage (World Heritage Fund) 

The Hague Conference on Private International Law 

Interim Commission of the International Trade 

Organization/General Agreement on Tariffs and Trade 

(ICITO/GATT) 

International Agreement on the Maintenance of 

Certain Lights in the Red Sea 

International Atomic Energy Agency (IAEA) 

International Bureau for the Permanent Court of 

Arbitration 

International Bureau for the Protection of Industrial 

Property 

International Bureau for the Publication of Custom 

Tariffs 

International Bureau of Weights and Measures 

International Center for Agricultural Research in the 

Dry Areas (ICARDA) 

International Center for the Study of the Preservation 

and Restoration of Cultural Property 

(ICCROM) 

International Coffee Organization 

International Cotton Advisory Committee 

International Council for the Exploration of the Sea 

(ICES) 

International Council of Scientific Unions and 

Associate Unions 

International Criminal Police Organization (INTERPOL) 

International Crops Research Institute for the Semiarid Tropics (ICRISAT) 

International Development Law Institute (IDLI) 

International Fertilizer Development Center 

International Hydrographic Bureau 

International Institute for Cotton 

International Institute for the Unification of Private 

Law 

International Monetary Fund (IMF) 

International North Pacific Fisheries Commission 

International Organization for Legal Metrology 

International Organization for Migration (IOM) 

International Organization of Supreme Audit 

Institutions 

International Rubber Study Group 

International Secretariat for Volunteer Service 

International Seed Testing Association 

International Service for National Agriculture 

Research (ISNAR) 

International Sugar Council 

International Tropical Timber Organization (ITTO) 

International Whaling Commission 

International Wheat Council 

Interparliamentary Union 

Iran-United States Claims Tribunal 

Multinational Force and 

Observers (MFO) 

Organization for Economic Cooperation and 

Development (OECD) 

Permanent International Association of Navigation 

Congresses 

World Bank Group 

International Bank for Reconstruction and 

Development (IBRD) 

International Finance Corporation (IFC) 

Multilateral Investment Guarantee 

Agency (MIGA) 

World Tourism Organization 

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56 CSRS Special Coverage Rules	 FERS 

Chapter 12 

Section 12B1.1-1 Copies of Job Aids (Cont.) 

Job Aid #2 List of International Organizations (Cont.) 

NOTES 

(1) The preceding list contains the names of a number of small and highly specialized international 

bodies which do not maintain normal secretariats and are not expected to require the full-time 

services of Federal personnel. They have been included on the list because they may request the 

short-term detail of a Federal employee and they do qualify as international organizations under 

Public Law 85-795. 

(2) While the U.S. Government participates in other international organizations not listed here, the 

degree of participation may not be enough to meet the statutory standard. Therefore, if a detail 

or transfer is contemplated, the status of these organizations must be considered on a case-bycase basis. 

(3) This list does not include SEATO. Although it qualifies as an international organization, 

assignments of Federal personnel are coordinated by the Department of State and are made under 

statutory authority other than Public Law 85-795. 

(4) Requests as to whether an organization not on the present list may qualify should be addressed 

to OPM, which will consult with the Department of State on that determination. 

Information from Reemployment Rights office, dated March 1995. 

April 1998	 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 57
 

Chapter 12
 

Section 12B1.1-2 Copy(ies) of Form(s) For Local Reproduction 

RI 38-130, Retirement, Life Insurance, and Health Benefits under the Indian Self-Determination and 

Educational Assistance Act-Public Law 93-638, (formerly Standard Form 2816) 

CSRS and FERS Handbook April 1998 
58 CSRS Special Coverage Rules FERS 

Chapter 12 

Retirement, Life Insurance, and Health Benefits 

under the 

Indian Self-Determination and Educational Assistance Act-Public Law 93-638 

1 Instructions for completing form: 

• Read the instructions on the back carefully before filling out form. 

• Be sure ALL COPIES of the form are legible. Type or print in ink. 

• Keep all four (4) copies of the form together. 

2 Fill in the Identifying Information Below (Please print or type): 

Name (Last) (First) (Middle) Date of Birth (Mo.,Day,Yr.) Social Security No. 

Employing Department or Agency Agency Location (City, State, Zip Code, and Fax No.) 

Have you ever before filed this Form? Yes No 

If "Yes," do not file this form again, your last form remains in effect. 

3 By law, a person who elects to leave Federal employment to be employed by a tribal organization in connection with 

governmental or other activities which are or have been performed by employees in or for Indian communities is 

entitled, if the employee and the tribal organization so elect, to retain certain benefits. 

IMPORTANT: Election of coverage must be made prior to employment by tribal organization and documented on this 

form prior to the effective date of the employee's resignation. Failure to file this form will result in the 

loss of retirement, life insurance, health benefits coverage, and continuation of the Thrift Savings Plan. 

Employee Elections -- Mark an "X" by the benefits you 

wish to retain:

 A. Retirement CSRS FERS

 B. Health Insurance

 C. Basic Life Insurance

 D. Option A--Standard Life Insurance

 E. Option B--Additional Life Insurance 

with the following multiples of pay:

 1 2 3 4 5

 F. Option C--Family Life Insurance

 G. Thrift Savings Plan (must retain retirement 

coverage)

 H. No Benefits at All 

Tribal Organization -- Mark an "X" by the benefits for 

which you wish to make a contribution. 

I. Retirement CSRS FERS 

J. Health Insurance 

K. Life Insurance 

L. Thrift Savings Plan 

M. No Benefits at All 

4 Employee must sign and date, and then have the tribal organization complete its sections. Return the entire set of 

four forms to the employing office along with a transmittal memorandum. 

Employee's Signature (Do not print) Signature of Authorized Tribal Official 

Date Title and Name of Organization 

FOR USE OF FEDERAL AGENCY ONLY 

(Official Receiving Date Stamp) Address 

Telephone Number (including area code) 

Date 

RI 38-130 

April 1998 CSRS and FERS Handbook 
 CSRS Special Coverage Rules FERS 59
 

Chapter 12
 

(formerly SF 2816) 

CSRS and FERS Handbook April 1998 
60 CSRS Special Coverage Rules FERS 

Chapter 12 

General Information 

The major provisions of this program are described in the Indian tribal organization so elect, to retain or not retain Office of

Self-Determination and Educational Assistance Act of 1975, Public Personnel Management retirement, life insurance, and health

Law 93-638. benefits under the Indian Self-Determination and Educational 

Assistance Act. 

Who must file this form: 

•	 an employee serving under an appointment not limited to one UNDER THE LAW, THE EMPLOYEE AND TRIBAL 

year or less who leaves Federal employment to be employed by a ORGANIZATION MUST BOTH ELECT TO HAVE THE 

tribal organization in connection with governmental or other BENEFITS CONTINUED IN ORDER FOR THE EMPLOYEE 

activities which are or have been performed by employees in or TO RETAIN THE BENEFITS. ONCE AN ELECTION IS 

for Indian communities is entitled, if the employee and the MADE NOT TO CONTINUE ONE OR MORE BENEFITS 

THE DECISION IS IRREVOCABLE. 

Instructions to Employing Agencies

1.	 Give the employee 4 copies of RI 38-130 when he or she gives notification of employment by a tribal organization. Remind the 

employee that the 4 completed copies of RI 38-130 must be

returned before leaving federal employment. 

2.	 If an employee does not promptly return the RI 38-130, urge that it be returned even if he or she does not elect to retain civil 

service benefits. If the RI 38-130 is still not returned before 

employment with a tribal organization (or after becoming

eligible) file one for the employee as of that date; mark box H,

and note in the space provided for the employee's signature

"employee contacted on (date)--failed to elect to retain benefits." 

3.	 Review all copies of the RI 38-130 to see that they are legible, complete, and correct. If employee marks box H, find out if it

is by intention or by error. 

4.	 Stamp date of receipt by the employing office in the space provided on all copies. 

5.	 Disposition of RI 38-130 -- (1) File the original in the personnel folder; (2) Attach the first copy to the

employee's SF 2806/SF 3100 (Individual Retirement Record)

and forward both to the Office of Personnel Management,

Retirement Operations Center, Post Office Box 45, Boyers,

PA 16017-0045; (3) Send the second copy to the tribal

organization; (4) Send the third copy to the employee. 

6.	 For instructions concerning the processing and maintenance

of the employee's life and health insurance records, see the

Federal Employees Group Life Insurance Handbook for

Personnel and Payroll Offices and the Federal Employees

Health Benefits Handbook for Personnel and Payroll

Offices. 

Instructions for Tribal Organizations

Consult your liaison officer if you have any questions about what the

employee is entitled to under the law and what your responsibilities 

are. 

Mark the appropriate boxes to show the coverage for which the

tribal organization elects to make contributions. You should mark: 

•	 Box I for the Civil Service Retirement system -- CSRS/FERS •	 Box J for the Federal Employees Health Benefits Program •	 Box K for the Federal Employees' Group Life Insurance Program

(No contributions are made by the tribal organization for optional coverage.) 

Instructions for Transferring Employees

If you have any questions about your rights under the law, consult

your employing office prior to your employment by the tribal organizations. 

You can only retain those benefits you had at the time of your

departure from Federal employment. Mark the appropriate boxes to

show your choice of coverage. You should mark: 

• Box A to retain Civil Service retirement coverage (CSRS/FE

RS) • Box B to retain Federal Employees Health Benefits coverage • Box C to retain Basic Life insurance under the Federal 

Employees' Group Life Insurance Program (You must elect to retain the Basic Life insurance coverage

before you can elect any optional coverage.) • Box D to retain Option A--Standard insurance under the Federal 

Employees' Group Life Insurance Program • Box E to retain Option B--Additional insurance under the 

•	 Box L to continue Thrift Savings Plan •	 Box M if you DO NOT want to contribute to any of the benefits. 

IT IS THE TRIBAL ORGANIZATION'S RESPONSIBILITY 

TO FILL IN THE APPROPRIATE SECTIONS OF THE FORM 

PRIOR TO THE EMPLOYMENT OF A FEDERAL 

EMPLOYEE. After completion, the form should be returned to

the Federal employee or sent to his or her agency. That agency

will mail a copy of the completed form, after it has been

certified (as dated in the agency receipt block), to the tribal

organization. 

Federal Employees' Group Life Insurance Program. Also mark 

the box showing the number of multiples of pay to be retained.

• Box F to retain Option C--Family insurance under the Federal 

Employees' Group Life Insurance Program • Box G to continue TSP matching basic and contributions • Box H if you DO NOT want to retain your benefits. 

You cannot continue these benefits unless you mark the

appropriate boxes, have the tribal organization complete its

portions, and either you or the tribal organization return the

form to your current employing office. Your employing agency

will mail a copy of the completed form to you and to the tribal

organization. If you fail to file this form, you will forfeit your

right to retain the benefits. 

IT IS YOUR RESPONSIBILITY TO HAVE THE TRIBAL 

ORGANIZATION FILL IN THE APPROPRIATE 

INFORMATION PRIOR TO EMPLOYMENT BY THAT 

TRIBAL ORGANIZATION. 

Privacy Act Statement 

Title 5, U.S. Code, Chapter 83, Retirement, authorizes solicitation of this information. The data you furnish will be used to determine your eligibility to retain your retirement, life 

insurance, and health benefits coverage. This information may be shared with national, state, local, or other charitable or social security administrative agencies to determine and 

issue benefits under their programs or with law enforcement agencies when they are investigating a violation or potential violation of the civil or criminal law. Provision of this 

information is voluntary; however, failure to supply all of the requested information may result in inability to determine if you are eligible to retain retirement, life insurance, and 

health benefits coverage. 

Reverse of RI 38-130 

April 1998	 CSRS and FERS Handbook