(3) as of the then most recent date for which
those benefits and amounts are ascertainable, as-
suming the alternative option is chosen.
(d) PAST ERRORS.—All measures required under this
section shall, with respect to errors preceding the date
specified in section 206(e) (relating to the effective date
for all regulations prescribed under this Act), be completed
no later than December 31, 2000.
SEC. 202. INDIVIDUAL APPEAL RIGHTS.
(a) IN GENERAL.—An individual aggrieved by a final
determination under this Act shall be entitled to appeal
such determination to the Merit Systems Protection Board
under section 7701 of title 5, United States Code.
(b) NOTIFICATION APPEALS.—The Office of Person-
nel Management shall by regulation establish procedures
under which individuals may bring an appeal to the Office
with respect to any failure to have been properly notified
in accordance with section 201. A final determination
under this subsection shall be appealable under subsection
(a).
SEC. 203. INFORMATION TO BE FURNISHED BY GOVERN-
MENT AGENCIES TO AUTHORITIES ADMIN-
ISTERING THIS ACT.
(a) APPLICABILITY.—The authorities identified in
this subsection are:
(1) The Director of the Office of Personnel
Management.
(2) The Commissioner of Social Security.
(3) The Executive Director of the Federal Re-
tirement Thrift Investment Board.
(b) AUTHORITY TO OBTAIN INFORMATION.—Each
authority identified in subsection (a) may secure directly
from any department or agency of the United States infor-
mation necessary to enable such authority to carry out its
responsibilities under this Act. Upon request of the au-
thority involved, the head of the department or agency in-
volved shall furnish that information to the requesting au-
thority.
(c) LIMITATION; SAFEGUARDS.—Each of the respec-
tive authorities under subsection (a)—
(1) shall request only such information as that
authority considers necessary; and
(2) shall establish, by regulation or otherwise,
appropriate safeguards to ensure that any informa-
tion obtained under this section shall be used only
for the purpose authorized.
SEC. 204. SOCIAL SECURITY RECORDS.
Notwithstanding any limitations in section 205 of the
Social Security Act regarding the modification of wage
records maintained by the Commissioner of Social Secu-
rity for purposes of title II of such Act, the Commissioner
of Social Security shall modify the wage record of each
employee affected by a retirement coverage error to
change, add, or delete any entry regarding service as an
employee to the extent necessary to carry out the purposes
of this Act or the Social Security Act.
SEC. 205. CONFORMING AMENDMENTS RESPECTING SO-
CIAL 
SECURITY 
COVERAGE 
AND 
OASDI
TAXES.
(a) 
SOCIAL
SECURITY
COVERAGE.—Section
210(a)(5)(H) of the Social Security Act (42 U.S.C.
410(a)(5)(H)) is amended—
(1) in clause (i) by striking ‘‘or’’ at the end;
(2) in clause (ii) by striking the semicolon and
inserting ‘‘, or’’; and
(3) by adding at the end the following:
‘‘(iii)(I) described in section 111(a)(3)
of the Federal Retirement Coverage Cor-
rections Act, on or after the effective date
of an election (or deemed election) by such
individual under section 111(b)(2) of such
Act,
‘‘(II) described in section 131(a)(1) of
such Act, on or after the effective date of
an election (or deemed election) by such in-
dividual under subsection (b)(2) or (c)(1)
of section 131 of such Act, or
‘‘(III) described in section 151(a) of
such Act, on or after the effective date of
an election (or deemed election) by such in-
dividual under subsection (b)(2) or (c)(1)
of section 151 of such Act;’’.
(b) OASDI TAXES.—Section 3121(b)(5)(H) of the
Internal Revenue Code of 1986 is amended—
(1) in clause (i) by striking ‘‘or’’ at the end;
(2) in clause (ii) by striking the semicolon and
inserting ‘‘, or’’; and
(3) by adding at the end the following:
‘‘(iii)(I) described in section 111(a)(3)
of the Federal Retirement Coverage Cor-
rections Act, on or after the effective date
of an election (or deemed election) by such
individual under section 111(b)(2) of such
Act,
‘‘(II) described in section 131(a)(1) of
such Act, on or after the effective date of
an election (or deemed election) by such in-
dividual under subsection (b)(2) or (c)(1)
of section 131 of such Act, or
‘‘(III) described in section 151(a) of
such Act, on or after the effective date of
an election (or deemed election) by such in-
dividual under subsection (b)(2) or (c)(1)
of section 151 of such Act;’’.
SEC. 206. REGULATIONS.
(a) IN GENERAL.—Any regulations necessary to
carry out this Act shall be prescribed by the Director of
the Office of Personnel Management, the Executive Direc-
tor of the Federal Retirement Thrift Investment Board,
the Commissioner of Social Security, the Secretary of the
Treasury, and any other appropriate authority, with re-
spect to matters within their respective areas of jurisdic-
tion.
(b) MATTERS TO BE INCLUDED.—The regulations
prescribed by the Director of the Office of Personnel Man-
agement shall include at least the following:
(1) FORMER
EMPLOYEES, ANNUITANTS, AND
SURVIVOR ANNUITANTS.—
(A) IN GENERAL.—Provisions under which,
to the maximum extent practicable and in ap-
propriate circumstances, any election available
to an employee under subtitle A, B, D, or F of
title I shall be available to a former employee,
annuitant, or survivor annuitant.
(B) SUBTITLE C SITUATIONS.—Provisions
under which subtitle C of title I shall apply in
the case of a former employee.
(C) SUBTITLE E SITUATIONS.—Provisions
under which the purposes of this paragraph
shall be carried with respect to any situation
under subtitle E of title I.
(2) FORMER SPOUSES.—Provisions under which
appropriate notification shall be afforded to any
former spouse affected by a change in retirement
coverage pursuant to this Act.
(3) PROCEDURAL REQUIREMENTS.—Provisions
establishing the procedural requirements in accord-
ance with which any determinations under this Act
(not otherwise addressed in this Act) shall be made,
in conformance with the requirements of this Act.
(4) AUTHORITY TO MAKE ACTUARIAL REDUC-
TION IN ANNUITY BY REASON OF CERTAIN UNPAID
AMOUNTS.—Provisions under which any payment re-
quired to be made by an individual to the Govern-
ment in order to make an election under this Act
which remains unpaid may be made by a reduction
in the appropriate annuity or survivor annuity. The
reduction shall, to the extent practicable, be de-
signed so that the present value of the future reduc-
tion is actuarially equivalent to the amount so re-
quired.
(c) DEFINITIONS.—For purposes of this section—
(1) the term ‘‘annuitant’’ means any individual
who is an annuitant as defined by section 8331(9)
or 8401(2) of title 5, United States Code; and
(2) the term ‘‘former employee’’ includes any
former employee who satisfies the service require-
ment for title to a deferred annuity under chapter
83 or 84 of such title 5 (as applicable), but—
(A) has not attained the minimum age re-
quired for title to such an annuity; or
(B) has not filed claim therefor.
(d) COORDINATION RULE.—In prescribing regula-
tions to carry out this Act, the Director of the Office of
Personnel Management shall consult with—
(1) the Administrative Office of the United
States Courts;
(2) the Clerk of the House of Representatives;
(3) the Sergeant at Arms and Doorkeeper of
the Senate; and
(4) other appropriate officers or authorities.
(e) EFFECTIVE DATE.—All regulations necessary to
carry out this Act shall take effect as of the first day of
the first month beginning after the end of the 6-month
period beginning on the date of enactment of this Act.
SEC. 207. ALL ELECTIONS TO BE APPROVED BY OPM.
Notwithstanding any other provision of this Act, no
election under this Act (other than an election by default)
may be given effect until the Office of Personnel Manage-
ment has determined, in writing, that such election is in
compliance with the requirements of this Act.
SEC. 208. ADDITIONAL TRANSFERS TO OASDI TRUST FUNDS
IN CERTAIN CASES.
If the Commissioner of Social Security determines
that the payment of the OASDI taxes described in this
Act did not result in a credit to the OASDI trust funds
of an equal amount, the Commissioner of Social Security
shall notify the Secretary of the Treasury of the amount
of any shortfall. Promptly upon receiving such notifica-
tion, the Secretary of the Treasury shall transfer an
amount equal to such shortfall from the general fund of
the Treasury to the OASDI trust funds.
SEC. 209. TECHNICAL AND CONFORMING AMENDMENTS.
(a) AMENDMENT RELATING
TO LIMITATION
ON
SOURCES FROM WHICH CONTRIBUTIONS TO THE THRIFT
SAVINGS FUND ARE ALLOWED.—Section 8432(h) of title
5, United States Code, is amended by striking ‘‘title.’’ and
inserting ‘‘title or the Federal Retirement Coverage Cor-
rections Act.’’.
(b) DESCRIPTION
OF AMOUNTS COMPRISING
THE
THRIFT SAVINGS FUND.—Section 8437(b) of title 5,
United States Code, is amended by striking ‘‘expenses).’’
and inserting ‘‘expenses), as well as contributions under
the Federal Retirement Coverage Corrections Act (and
lost earnings made up under such Act).’’.
(c) ADMINISTRATIVE EXPENSES.—
(1) THRIFT SAVINGS PLAN.—Section 8437(d)
of title 5, United States Code, is amended by insert-
ing ‘‘(including the provisions of the Federal Retire-
ment Coverage Corrections Act that relate to this
subchapter)’’ after ‘‘this subchapter’’.
(2) 
CSRS, 
CSRS-OFFSET, 
FERS.—Section
8348(a)(2) of title 5, United States Code, is amend-
ed by striking ‘‘statutes;’’ and inserting ‘‘statutes
(including the provisions of the Federal Retirement
Coverage Corrections Act that relate to this sub-
chapter);’’.
(3) MSPB.—Section 8348(a)(3) of title 5,
United States Code, is amended by striking ‘‘title.’’
and inserting ‘‘title and the Federal Retirement Cov-
erage Corrections Act.’’.
TITLE III—OTHER PROVISIONS
SEC. 301. PROVISIONS TO PERMIT CONTINUED CONFORM-
ITY OF OTHER FEDERAL RETIREMENT SYS-
TEMS.
(a) FOREIGN SERVICE.—Sections 827 and 851 of the
Foreign Service Act of 1980 (22 U.S.C. 4067 and 4071)
shall apply with respect to this Act in the same manner
as if this Act were part of—
(1) the Civil Service Retirement System, to the
extent this Act relates to the Civil Service Retire-
ment System; and
(2) the Federal Employees’ Retirement System,
to the extent this Act relates to the Federal Employ-
ees’ Retirement System.
(b) CENTRAL
INTELLIGENCE
AGENCY.—Sections
292 and 301 of the Central Intelligence Agency Retire-
ment Act (50 U.S.C. 2141 and 2151) shall apply with re-
spect to this Act in the same manner as if this Act were
part of—
(1) the Civil Service Retirement System, to the
extent this Act relates to the Civil Service Retire-
ment System; and
(2) the Federal Employees’ Retirement System,
to the extent this Act relates to the Federal Employ-
ees’ Retirement System.
SEC. 302. GOVERNMENT CONTRIBUTIONS PAYABLE FROM
THE CSRDF.
(a) IN GENERAL.—Notwithstanding any other provi-
sion of this Act or any other provision of law, all amounts
for which any Government agency would otherwise be lia-
ble under this Act shall instead be paid from the CSRDF,
subject to subsection (b).
(b) EXCEPTIONS.—This section shall not apply with
respect to any amount for which any Government agency
would otherwise be liable—
(1) by reason of section 301; or
(2) by reason of any retirement coverage error
as to which the notification required under section
201 is not given before January 1, 2003.
(c) AMORTIZATION.—For purposes of section 8348(f)
of title 5, United States Code, any unfunded liability cre-
ated by this section (as determined by the Office of Per-
sonnel Management) shall be considered a new benefit
payable from the CSRDF.
SEC. 303. INDIVIDUAL RIGHT OF ACTION PRESERVED FOR
AMOUNTS NOT OTHERWISE PROVIDED FOR
UNDER THIS ACT.
Nothing in this Act shall preclude an individual from
bringing a claim against the Government of the United
States which such individual may have under section
1346(b) or chapter 171 of title 28, United States Code,
or any other provision of law (except to the extent the
claim is for any amounts otherwise provided for under this
Act).
TITLE IV—TAX PROVISIONS
SEC. 401. TAX PROVISIONS.
(a) PLAN QUALIFICATION.—No retirement plan of
the United States (or any agency thereof) shall fail to be
treated as a qualified plan under the Internal Revenue
Code of 1986 by reason of any action taken under this
Act.
(b) TRANSFERS.—For purposes of the Internal Reve-
nue Code of 1986, no amount shall be includible in the
gross income of any individual by reason of any direct
transfer under this Act between funds or any Government
contribution under this Act to any fund or account.
(c) DISTRIBUTION
OF EXCESS CSRS CONTRIBU-
TIONS.—Section 72(t) of the Internal Revenue Code of
1986 (relating to 10-percent additional tax on early dis-
tributions from qualified retirement plans) shall not apply
to the distribution of the excess described in section
102(b)(1)(B) of this Act or to any other refund paid under
this Act from the Civil Service Retirement and Disability
Fund.
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