(A) IN
GENERAL.—Subparagraph (E) of 
section 4006(a)(3) of the Employee Retirement 
Income Security Act of 1974 (29 U.S.C. 
1306(a)(3)) is amended by adding at the end 
the following new clause: 
‘‘(v) For purposes of clause (ii), in the 
case of a CSEC plan (as defined in section 
210(f)(1)), the term ‘unfunded vested ben-
efits’ means, for plan years beginning after 
December 31, 2017, the excess (if any) 
of— 
‘‘(I) the funding liability of the 
plan as determined under section 
306(j)(5)(C) for the plan year by only 
taking into account vested benefits, 
over 
‘‘(II) the fair market value of 
plan assets for the plan year which 
are held by the plan on the valuation 
date.’’. 
(B) CONFORMING
AMENDMENT.—Clause 
(iii) of section 4006(a)(3)(E) of such Act (29 
U.S.C. 1306(a)(3)(E)) is amended by striking 
‘‘For purposes’’ and inserting ‘‘Except as pro-
vided in clause (v), for purposes’’. 
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(2) APPLICABLE DOLLAR AMOUNT.— 
(A) IN GENERAL.—Paragraph (8) of sec-
tion 4006(a) of such Act (29 U.S.C. 1306(a)) 
is amended by adding at the end the following 
new subparagraph: 
‘‘(E) CSEC PLANS.—In the case of a 
CSEC plan (as defined in section 210(f)(1)), 
the applicable dollar amount shall be $9.’’. 
(B) CONFORMING AMENDMENT.—Subpara-
graph (A) of section 4006(a)(8) of such Act (29 
U.S.C. 1306(a)(8)) is amended by striking ‘‘(B) 
and (C)’’ and inserting ‘‘(B), (C), and (E)’’. 
TITLE III—BENEFITS RELATING 
TO UNITED STATES TAX COURT 
SEC. 301. THRIFT SAVINGS PLAN CONTRIBUTIONS FOR 
JUDGES IN THE FEDERAL EMPLOYEES RE-
TIREMENT SYSTEM. 
(a) IN GENERAL.—Subsection (j)(3)(B) of section 
7447 of the Internal Revenue Code of 1986 is amended 
to read as follows: 
‘‘(B) CONTRIBUTIONS
FOR
BENEFIT
OF 
JUDGE.—No 
contributions 
under 
section 
8432(c) of title 5, United States Code, shall be 
made for the benefit of a judge who has filed 
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an election to receive retired pay under sub-
section (e).’’. 
(b) OFFSET.—Paragraph (3) of section 7447(j) of 
the Internal Revenue Code of 1986 is amended by adding 
at the end the following new subparagraph: 
‘‘(F) OFFSET.—In the case of a judge who 
receives a distribution from the Thrift Savings 
Plan and who later receives retired pay under 
subsection (d), the retired pay shall be offset by 
an amount equal to the amount of the distribu-
tion which represents the Government’s con-
tribution to the individual’s Thrift Savings Ac-
count during years of service as a full-time judi-
cial officer under the Federal Employees Retire-
ment System, without regard to earnings attrib-
utable to such amount. Where such an offset 
would exceed 50 percent of the retired pay to 
be received in the first year, the offset may be 
divided equally over the first 2 years in which 
the individual receives the annuity.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to basic pay earned while serving 
as a judge of the United States Tax Court on or after 
the date of the enactment of this Act. 
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SEC. 302. CHANGE IN VESTING PERIOD FOR SURVIVOR AN-
NUITIES AND WAIVER OF VESTING PERIOD IN 
THE EVENT OF ASSASSINATION. 
(a) ELIGIBILITY IN CASE OF DEATH BY ASSASSINA-
TION.—Subsection (h) of section 7448 of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
‘‘(h) ENTITLEMENT TO ANNUITY.— 
‘‘(1) IN GENERAL.— 
‘‘(A) ANNUITY TO SURVIVING SPOUSE.—If 
a judge or magistrate judge of the Tax Court 
described in paragraph (2) is survived by a sur-
viving spouse but not by a dependent child, 
there shall be paid to such surviving spouse an 
annuity beginning with the day of the death of 
the judge or magistrate judge of the Tax Court 
or following the surviving spouse’s attainment 
of age 50, whichever is the later, in an amount 
computed as provided in subsection (m). 
‘‘(B) ANNUITY TO SURVIVING SPOUSE AND 
CHILD.—If a judge or magistrate judge of the 
Tax Court described in paragraph (2) is sur-
vived by a surviving spouse and dependent child 
or children, there shall be paid to such sur-
viving spouse an annuity, beginning on the day 
of the death of the judge or magistrate judge 
of the Tax Court, in an amount computed as 
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provided in subsection (m), and there shall also 
be paid to or on behalf of each such child an 
immediate annuity equal to the lesser of— 
‘‘(i) 10 percent of the average annual 
salary of such judge or magistrate judge of 
the Tax Court (determined in accordance 
with subsection (m)), or 
‘‘(ii) 20 percent of such average an-
nual salary, divided by the number of such 
children. 
‘‘(C) ANNUITY TO SURVIVING DEPENDENT 
CHILDREN.—If a judge or magistrate judge of 
the Tax Court described in paragraph (2) 
leaves no surviving spouse but leaves a sur-
viving dependent child or children, there shall 
be paid to or on behalf of each such child an 
immediate annuity equal to the lesser of— 
‘‘(i) 20 percent of the average annual 
salary of such judge or magistrate judge of 
the Tax Court (determined in accordance 
with subsection (m)), or 
‘‘(ii) 40 percent of such average an-
nual salary divided by the number of such 
children. 
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