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(2) identification of any barriers that restrict 
contractors from participating in the program; 
(3) a comparison of the program with the De-
partment of Defense Mentor-Prote´ge´ Program; and 
(4) 
development 
of 
recommendations 
to 
strengthen the program to include the maximum 
number of contractors as possible. 
SEC. 409. REPORT ON SOURCE OF SHORTFALLS AT FED-
ERAL PROTECTIVE SERVICE. 
Consistent with any applicable law, the Secretary of 
Homeland Security may not conduct a reduction in force 
or furlough of the workforce of the Federal Protective 
Service until— 
(1) the Comptroller General of the United 
States submits to the Committees on Homeland Se-
curity and Transportation and Infrastructure of the 
House of Representatives and the Committee on 
Homeland Security and Governmental Affairs of the 
Senate the report on the source of shortfalls at the 
Federal Protective Service that was requested by the 
Committee on Homeland Security and Governmental 
Affairs of the Senate; and 
(2) the Committee on Homeland Security and 
Governmental Affairs of the Senate and the Com-
mittees on Homeland Security and Transportation 
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and Infrastructure of the House of Representatives 
have conducted hearings on such report. 
TITLE V—WORKFORCE AND 
TRAINING IMPROVEMENTS 
SEC. 501. CUSTOMS AND BORDER PROTECTION OFFICER 
PAY EQUITY. 
(a) DEFINITIONS.—For purposes of this section: 
(1) The term ‘‘Government retirement system’’ 
means a retirement system established by law for 
employees of the Government of the United States. 
(2) The term ‘‘Customs and Border Protection 
Officer position’’ refers to any Customs and Border 
Protection Officer position— 
(A) which is within the Department of 
Homeland Security, and 
(B) the primary duties of which consist of 
enforcing the border, customs, or agriculture 
laws of the United States; 
such term includes a supervisory or administrative 
position within the Department of Homeland Secu-
rity to which an individual transfers directly from a 
position described in the preceding provisions of this 
paragraph in which such individual served for at 
least three years. 
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(3) The term ‘‘law enforcement officer’’ has the 
meaning given such term under the Government re-
tirement system involved. 
(4) The term ‘‘Executive agency’’ or ‘‘agency’’ 
has the meaning given under section 105 of title 5, 
United States Code. 
(5) The term ‘‘prior qualified service’’ means 
service as a Customs and Border Protection Officer 
within the Department of Homeland Security, since 
its establishment in March 2003. 
(b) TREATMENT AS A LAW ENFORCEMENT OFFI-
CER.—In the administration of any Government retire-
ment system, service in a Customs and Border Protection 
Officer position shall be treated in the same way as service 
performed in a law enforcement officer position, subject 
to succeeding provisions of this section. 
(c) APPLICABILITY.—Subsection (b) shall apply in 
the case of— 
(1) any individual first appointed to a Customs 
and Border Protection Officer position on or after 
the date of the enactment of this Act; and 
(2) any individual who— 
(A) holds a Customs and Border Protec-
tion Officer position on the date of the enact-
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ment of this Act pursuant to an appointment 
made before such date; and 
(B) who submits to the agency admin-
istering the retirement system involved an ap-
propriate election under this section, not later 
than five years after the date of the enactment 
of this Act or before separation from Govern-
ment service, whichever is earlier. 
(d) INDIVIDUAL CONTRIBUTIONS FOR PRIOR QUALI-
FIED SERVICE.— 
(1) IN GENERAL.—An individual described in 
subsection (c)(2)(B) may, with respect to prior 
qualified service performed by such individual, con-
tribute to the Government retirement system by 
which such individual is covered (for deposit in the 
appropriate fund within the Treasury) the difference 
between the individual contributions that were actu-
ally made for such service and the individual con-
tributions that should have been made for such serv-
ice if subsection (b) had then been in effect (with in-
terest). 
(2) EFFECT OF NOT CONTRIBUTING.—If less 
than the full contribution under paragraph (1) is 
made, all prior qualified service of the individual 
shall remain fully creditable as law enforcement offi-
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cer service, but the resulting annuity (before cost-of- 
living adjustments) shall be reduced in a manner 
such that, when combined with the unpaid amount, 
would result in the present value of the total being 
actuarially equivalent to the present value of the an-
nuity that would otherwise have been payable if the 
full contribution had been made. 
(e) GOVERNMENT
CONTRIBUTIONS
FOR
PRIOR 
QUALIFIED SERVICE.— 
(1) IN GENERAL.—If an individual makes an 
election under subsection (c)(2)(B), the Department 
of Homeland Security shall remit, with respect to 
any prior qualified service, the total amount of addi-
tional Government contributions that would have 
been required for such service under the retirement 
system involved if subsection (b) had then been in 
effect (with interest). 
(2) CONTRIBUTIONS TO BE MADE RATABLY.— 
Government contributions under this subsection on 
behalf of an individual shall be made ratably (on at 
least an annual basis) over the ten-year period be-
ginning on the date an individual’s retirement de-
ductions begin to be made. 
(f) EXEMPTION FROM MANDATORY SEPARATION.— 
Effective during the three-year period beginning on the 
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date of the enactment of this Act, nothing in this section 
shall result in any individual being involuntarily separated 
on account of the provisions of any retirement system re-
lating to the mandatory separation of a law enforcement 
officer on account of age or age and service combined. 
(g) COMPTROLLER GENERAL REPORT.—The Comp-
troller General shall conduct a comprehensive review of the 
retirement system for law enforcement officers employed 
by the Federal Government. The review shall include all 
employees categorized as law enforcement officers for pur-
poses of retirement and any other Federal employee per-
forming law enforcement officer duties not so categorized. 
In carrying out the review, the Comptroller General shall 
review legislative proposals introduced over the 10 years 
preceding the date of the enactment of this Act that are 
relevant to the issue law enforcement retirement and con-
sult with law enforcement agencies and law enforcement 
employee representatives. Not later than August 1, 2007, 
the Comptroller General shall submit to Congress a report 
on the findings of such review. The report shall include 
each of the following: 
(1) An assessment of the reasons and goals for 
the establishment of the separate retirement system 
for law enforcement officers, as defined in section 
8331 of title 5, United States Code, including the 
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need for young and vigorous law enforcement offi-
cers, and whether such reasons and goals are cur-
rently appropriate. 
(2) An assessment of the more recent reasons 
given for including additional groups of employees in 
such system, including recruitment and retention, 
and whether such reasons and goals are currently 
appropriate. 
(3) A determination as to whether the system 
is achieving the goals in (1) and (2). 
(4) A summary of potential alternatives to the 
system, including increased use of bonuses, in-
creased pay, and raising the mandatory retirement 
age, and a recommendation as to which alternatives 
would best meet each goal defined in (1) and (2), in-
cluding legislative recommendations if necessary. 
(5) A recommendation for the definition of law 
enforcement officer. 
(6) An detailed review of the current system in-
cluding its mandatory retirement age and benefit ac-
crual. 
(7) A recommendation as to whether the law 
enforcement officer category should be made at the 
employee, function and duty, job classification, agen-
cy or other level, and by whom. 
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