SECTION 1. SHORT TITLE; TABLE OF CONTENTS.
(a) SHORT TITLE.—This Act may be cited as the
‘‘Federal Retirement Coverage Corrections Act’’.
(b) TABLE OF CONTENTS.—The table of contents for
this Act is as follows:
Sec. 1. Short title; table of contents.
Sec. 2. Definitions.
Sec. 3. Applicability.
Sec. 4. Restriction relating to future corrections.
Sec. 5. Irrevocability of elections.
TITLE I—DESCRIPTION OF RETIREMENT COVERAGE ERRORS TO
WHICH THIS ACT APPLIES AND MEASURES FOR THEIR REC-
TIFICATION
Subtitle A—Employee Who Should Have Been FERS Covered, But Who Was
Erroneously CSRS Covered or CSRS-Offset Covered Instead
Sec. 101. Elections.
Sec. 102. Effect of an election to be transferred from CSRS to FERS to cor-
rect a retirement coverage error.
Sec. 103. Effect of an election to be transferred from CSRS-Offset to FERS
to correct a retirement coverage error.
Sec. 104. Effect of an election to be transferred from CSRS to CSRS-Offset
to correct a retirement coverage error.
Sec. 105. Effect of an election to be restored (or transferred) to CSRS-Offset
after having been corrected to FERS from CSRS-Offset (or
CSRS).
Sec. 106. Effect of election to remain FERS covered after having been cor-
rected to FERS from CSRS-Offset (or CSRS).
Subtitle B—Employee Who Should Have Been FERS Covered, CSRS-Offset
Covered, or CSRS Covered, But Who Was Erroneously Social Security-Only
Covered Instead
Sec. 111. Elections.
Sec. 112. Effect of an election to become FERS covered to correct the retire-
ment coverage error.
Sec. 113. Effect of an election to become CSRS-Offset covered to correct the
retirement coverage error.
Sec. 114. Effect of an election to become CSRS covered to correct the retire-
ment coverage error.
Subtitle C—Employee Who Should Have Been Social Security-Only Covered,
But Who Was Erroneously FERS Covered, CSRS-Offset Covered, or CSRS
Covered Instead
Sec. 121. Uncorrected error: employee who should be Social Security-Only cov-
ered, but who is erroneously FERS covered instead.
Sec. 122. Uncorrected error: employee who should be Social Security-Only cov-
ered, but who is erroneously CSRS-Offset covered instead.
Sec. 123. Uncorrected error: employee who should be Social Security-Only cov-
ered, but who is erroneously CSRS covered instead.
Sec. 124. Corrected error: situations under sections 121–123.
Sec. 125. Vested employees excepted from automatic exclusion.
Subtitle D—Employee Who Should Have Been CSRS Covered or CSRS-
Offset Covered, But Who Was Erroneously FERS Covered Instead
Sec. 131. Elections.
Sec. 132. Effect of an election to be transferred from FERS to CSRS to cor-
rect a retirement coverage error.
Sec. 133. Effect of an election to be transferred from FERS to CSRS-Offset
to correct a retirement coverage error.
Sec. 134. Effect of an election to be restored to FERS after having been cor-
rected to CSRS.
Sec. 135. Effect of an election to be restored to FERS after having been cor-
rected to CSRS-Offset.
Sec. 136. Disqualification of certain individuals to whom same election was pre-
viously available.
Subtitle E—Employee Who Should Have Been CSRS-Offset Covered, But
Who Was Erroneously CSRS Covered Instead
Sec. 141. Automatic transfer to CSRS-Offset.
Sec. 142. Effect of transfer.
Subtitle F—Employee Who Should Have Been CSRS Covered, But Who Was
Erroneously CSRS-Offset Covered Instead
Sec. 151. Elections.
Sec. 152. Effect of an election to be transferred from CSRS-Offset to CSRS
to correct the retirement coverage error.
Sec. 153. Effect of an election to be restored to CSRS-Offset after having been
corrected to CSRS.
Subtitle G—Additional Provisions Relating to Government Agencies
Sec. 161. Repayment required in certain situations.
Sec. 162. Equitable sharing of amounts payable from the Government if more
than one agency involved.
Sec. 163. Provisions relating to the original responsible agency.
TITLE II—GENERAL PROVISIONS
Sec. 201. Identification and notification requirements.
Sec. 202. Individual appeal rights.
Sec. 203. Information to be furnished by Government agencies to authorities
administering this Act.
Sec. 204. Social Security records.
Sec. 205. Conforming amendments respecting Social Security coverage and
OASDI taxes.
Sec. 206. Regulations.
Sec. 207. All elections to be approved by OPM.
Sec. 208. Additional transfers to OASDI trust funds in certain cases.
Sec. 209. Technical and conforming amendments.
TITLE III—OTHER PROVISIONS
Sec. 301. Provisions to permit continued conformity of other Federal retire-
ment systems.
Sec. 302. Provisions to prevent reductions in force and any unfunded liability
in the CSRDF.
Sec. 303. Individual right of action preserved for amounts not otherwise pro-
vided for under this Act.
Sec. 304. Extension of open enrollment period to employees under the Foreign
Service Retirement and Disability System.
TITLE IV—TAX PROVISIONS
Sec. 401. Tax provisions.
SEC. 2. DEFINITIONS.
For purposes of this Act:
(1) CSRS.—The term ‘‘CSRS’’ means the Civil
Service Retirement System.
(2) CSRDF.—The term ‘‘CSRDF’’ means the
Civil Service Retirement and Disability Fund.
(3) CSRS COVERED.—The term ‘‘CSRS cov-
ered’’, with respect to any service, means service
that is subject to the provisions of subchapter III of
chapter 83 of title 5, United States Code, other than
those that apply only with respect to an individual
described in section 8402(b)(2) of such title.
(4) 
CSRS-OFFSET
COVERED.—The 
term
‘‘CSRS-Offset covered’’, with respect to any service,
means service that is subject to the provisions of
subchapter III of chapter 83 of title 5, United
States Code, that apply with respect to an individual
described in section 8402(b)(2) of such title.
(5) EMPLOYEE.—The term ‘‘employee’’ means
an employee as defined by section 8331 or 8401 of
title 5, United States Code, and any other individual
(not satisfying either of those definitions) serving in
an appointive or elective office or position in the ex-
ecutive, legislative, or judicial branch of the Govern-
ment who, by virtue of that service, is permitted or
required to be CSRS covered, CSRS-Offset covered,
FERS covered, or Social Security-Only covered.
(6) EXECUTIVE DIRECTOR.—The term ‘‘Execu-
tive Director of the Federal Retirement Thrift In-
vestment Board’’ or ‘‘Executive Director’’ means the
Executive Director appointed under section 8474 of
title 5, United States Code.
(7) FERS.—The term ‘‘FERS’’ means the
Federal Employees’ Retirement System.
(8) FERS COVERED.—The term ‘‘FERS cov-
ered’’, with respect to any service, means service
that is subject to chapter 84 of title 5, United States
Code.
(9) GOVERNMENT.—The term ‘‘Government’’
has the meaning given such term by section 8331(7)
of title 5, United States Code.
(10) OASDI 
TAXES.—The term ‘‘OASDI
taxes’’ means the OASDI employee tax and the
OASDI employer tax.
(11) 
OASDI 
EMPLOYEE
TAX.—The 
term
‘‘OASDI employee tax’’ means the tax imposed
under section 3101(a) of the Internal Revenue Code
of 1986 (relating to Old-Age, Survivors and Disabil-
ity Insurance).
(12) 
OASDI 
EMPLOYER
TAX.—The 
term
‘‘OASDI employer tax’’ means the tax imposed
under section 3111(a) of the Internal Revenue Code
of 1986 (relating to Old-Age, Survivors and Disabil-
ity Insurance).
(13) 
OASDI 
TRUST
FUNDS.—The 
term
‘‘OASDI trust funds’’ means the Federal Old-Age
and Survivors Insurance Trust Fund and the Fed-
eral Disability Insurance Trust Fund.
(14) PERIOD OF ERRONEOUS COVERAGE.—The
term ‘‘period of erroneous coverage’’ means, in the
case of a retirement coverage error, the period
throughout which retirement coverage is in effect
pursuant to such error (or would have been in effect,
but for such error).
(15) RETIREMENT
COVERAGE
DETERMINA-
TION.—The term ‘‘retirement coverage determina-
tion’’ means a determination by an employee or
agent of the Government as to whether a particular
type of Government service is CSRS covered, CSRS-
Offset covered, FERS covered, or Social Security-
Only covered.
(16) RETIREMENT
COVERAGE
ERROR.—The
term ‘‘retirement coverage error’’ means a retire-
ment coverage determination that, as a result of any
error, misrepresentation, or inaction on the part of
an employee or agent of the Government (including
an error as described in section 163(b)(2)), causes
an individual erroneously to be enrolled or not en-
rolled in a retirement system, as further described in
the applicable subtitle of title I.
(17) SOCIAL
SECURITY-ONLY
COVERED.—The
term ‘‘Social Security-Only covered’’, with respect to
any service, means Government service that con-
stitutes employment under section 210 of the Social
Security Act (42 U.S.C. 410), and that—
(A) is subject to OASDI taxes; but
(B) is not subject to any retirement system
for Government employees (disregarding title II
of the Social Security Act).
(18) 
THRIFT
SAVINGS
FUND.—The 
term
‘‘Thrift Savings Fund’’ means the Thrift Savings
Fund established under section 8437 of title 5,
United States Code.