Postal Service Pension Obligation Recalculation and Res-
toration Act of 2011 had never been enacted.’’. 
(2) Nothing in this Act shall affect the amount of 
any benefits otherwise payable from the Civil Service Re-
tirement and Disability Fund to any individual. 
(c) TECHNICAL AMENDMENT.—The heading for sec-
tion 8909a of title 5, United States Code, is amended by 
striking ‘‘Benefit’’ and inserting ‘‘Benefits’’. 
SEC. 3. ADDITIONAL PROVISIONS. 
(a) IN GENERAL.—Section 8348(h)(2) of title 5, 
United States Code, is amended by adding at the end the 
following: 
‘‘(F) Notwithstanding any other provision of this sub-
section, for purposes of determining the Postal surplus or 
supplemental liability for each of fiscal years 2016, 2017, 
2018, 2019, and 2020, any determination under para-
graph (1) shall be made by disregarding paragraph (4)(A) 
and by instead applying the methodology that was used 
to carry out this paragraph with respect to the fiscal year 
preceding the fiscal year referred to in paragraph 
(4)(B)(i).’’. 
(b) RELATING
TO
A POSTAL SURPLUS.—Section 
8348(h)(2)(C) of title 5, United States Code, is amend-
ed— 
(1) by inserting ‘‘2021,’’ after ‘‘2015,’’; and 
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(2) by striking ‘‘if the result is’’ and all that 
follows through ‘‘terminated.’’ and inserting the fol-
lowing: ‘‘if the result is a surplus— 
‘‘(i) that amount shall be transferred— 
‘‘(I) to the Postal Service Retiree Health 
Benefits Fund, except as provided in subclause 
(II); and 
‘‘(II) if the surplus is for fiscal year 2021 
or a subsequent fiscal year, to the Postal Serv-
ice Fund; and 
‘‘(ii) any prior amortization schedule for pay-
ments shall be terminated.’’. 
SEC. 4. TREATMENT OF CERTAIN SURPLUS RETIREMENT 
CONTRIBUTIONS. 
Section 8423(b) of title 5, United States Code, is 
amended— 
(1) by redesignating paragraph (5) as para-
graph (6); and 
(2) by inserting after paragraph (4) the fol-
lowing: 
‘‘(5) If, for fiscal year 2010, the amount computed 
under paragraph (1)(B) is less than zero (in this section 
referred to as ‘surplus postal contributions’), the amount 
of those surplus postal contributions shall be trans-
ferred— 
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‘‘(A) to the Postal Service Retiree Health Bene-
fits Fund to pay any liability to the Postal Service 
Retiree Health Benefits Fund for fiscal year 2011; 
‘‘(B) if all liability to the Postal Service Retiree 
Health Benefits Fund for fiscal year 2011 has been 
paid, to the Employees’ Compensation Fund (as es-
tablished under section 8147); and 
‘‘(C) if all liability of the United States Postal 
Service to the Employees’ Compensation Fund (as 
so established) has been paid, to the United States 
Postal Service for the repayment of any obligation 
issued under section 2005 of title 39.’’. 
SEC. 5. EFFECTIVE DATE. 
(a) IN GENERAL.—This Act and the amendments 
made by this Act shall take effect on the date of enactment 
of this Act. 
(b) INTENT OF CONGRESS.—It is the intent of Con-
gress that this Act apply with respect to the allocation 
of past, present, and future benefit liabilities between the 
United States Postal Service and the Treasury of the 
United States. 
Æ 
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