22 U.S.C. § 4071e — Deductions and withholdings from pay

Page 1523 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 4071e be subject to section 8415(g)(1) of such title 5 if the former participant has 20 years of service creditable under this part and is at least 50 years of age as of the date on which the annuity is to commence. (6)(A) The amount of a survivor annuity for a widow or widower of a participant or former par- ticipant shall be 50 percent of an annuity com- puted for the deceased under this part rather than under section 8415 of such title 5 (as stated in sections 8442(a)(1), (b)(1)(B), and (c)(2) of such title). (B) Any calculation for a widow or widower of a participant or former participant under sec- tion 8442(f)(2)(A) shall be based on an ‘‘assumed FSRDS annuity’’ rather than an ‘‘assumed CSRS annuity’’ as stated in such section. For the purpose of this subparagraph, the term ‘‘as- sumed FSRDS annuity’’ means the amount of the survivor annuity to which the widow or wid- ower would be entitled under part I based on the service of the deceased annuitant determined under section 8442(f)(5) of such title 5. (c) Annuity supplement A participant who is entitled to an immediate annuity under subsection (b) shall be entitled to receive an annuity supplement while the annu- itant is under 62 years of age. The annuity sup- plement shall be based on the total creditable service of the annuitant and shall be computed in accordance with sections 8421(b) and 8421a of title 5 as if the participant were a law enforce- ment officer retired under section 8412(d) 1 of such title. (d) Separation for cause based on disloyalty Any participant who is separated for cause under section 4010 of this title shall not be enti- tled to an annuity under this System when the Secretary determines that the separation was based in whole or in part on disloyalty to the United States. (Pub. L. 96–465, title I, § 855, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 617; amended Pub. L. 99–556, title IV, § 406, Oct. 27, 1986, 100 Stat. 3138; Pub. L. 103–178, title II, § 204(b)(3), Dec. 3, 1993, 107 Stat. 2033; Pub. L. 105–277, div. G, subdiv. B, title XXIII, § 2312(b), Oct. 21, 1998, 112 Stat. 2681–827; Pub. L. 105–382, § 2(d)(3)(B), Nov. 13, 1998, 112 Stat. 3408; Pub. L. 107–228, div. A, title III, § 322(b)(1), Sept. 30, 2002, 116 Stat. 1384; Pub. L. 112–96, title V, § 5001(c)(2)(F), Feb. 22, 2012, 126 Stat. 200.) Editorial Notes REFERENCES IN TEXT Section 8414 of title 5, referred to in subsec. (a)(3), does not contain the term ‘‘average pay’’. Section 8415 of title 5 relates to annuity computation, and section 8401 of title 5 defines ‘‘average pay’’. The Central Intelligence Agency Retirement Act, re- ferred to in subsec. (b)(2)(A)(ii), is Pub. L. 88–643, as re- vised generally by Pub. L. 102–496, title VIII, § 802, Oct. 24, 1992, 106 Stat. 3196. Title II of the Act is classified generally to subchapter II (§ 2011 et seq.) of chapter 38 of Title 50, War and National Defense. For complete classification of this Act to the Code, see Short Title note set out under section 2001 of Title 50 and Tables. Subsec. (d) of section 8412 of title 5, referred to in sub- sec. (c), was redesignated as subsec. (d)(1) of that sec- tion, and a new subsec. (d)(2) was added, by Pub. L. 117–225, § 3(b)(1), Dec. 9, 2022, 136 Stat. 2294. AMENDMENTS 2012—Subsec. (b)(2)(A). Pub. L. 112–96, § 5001(c)(2)(F)(i), substituted ‘‘section 8415(e)(1)’’ for ‘‘section 8415(d)(1)’’ in introductory provisions. Subsec. (b)(5). Pub. L. 112–96, § 5001(c)(2)(F)(ii), sub- stituted ‘‘section 8415(g)(1)’’ for ‘‘section 8415(f)(1)’’. 2002—Subsec. (a)(3). Pub. L. 107–228 added par. (3). 1998—Subsec. (b)(1). Pub. L. 105–277, § 2312(b)(1)(A), and Pub. L. 105–382 amended par. (1) identically, inserting ‘‘4010a,’’ after ‘‘4008,’’. Pub. L. 105–277, § 2312(b)(1)(C), substituted ‘‘Service, shall’’ for ‘‘Service shall’’. Pub. L. 105–277, § 2312(b)(1)(B), inserted ‘‘or for partici- pants in the Foreign Service Pension System,’’ after ‘‘Retirement and Disability System’’. Subsec. (b)(3). Pub. L. 105–382, which directed the in- sertion of ‘‘4010a,’’ after ‘‘4008,’’ in par. (3), was not exe- cuted to reflect the probable intent of Congress and the amendment by Pub. L. 105–277, § 2312(b)(2). See below. Pub. L. 105–277, § 2312(b)(2), substituted ‘‘4010, or 4010a’’ for ‘‘or 4010’’. 1993—Subsec. (b)(2)(A)(ii). Pub. L. 103–178 substituted ‘‘under title II of the Central Intelligence Agency Re- tirement Act (50 U.S.C. 2011 et seq.) or under section 302(a) or 303(b) of that Act (50 U.S.C. 2152(a), 2153(b))’’ for ‘‘under title II of the Central Intelligence Agency Retirement Act of 1964 for Certain Employees or under section 302(a) or 303(b) of that Act’’. 1986—Subsec. (b)(1). Pub. L. 99–556, § 406(a), sub- stituted ‘‘as a member of the Foreign Service’’ for ‘‘of service subject to this subchapter’’. Subsec. (b)(2). Pub. L. 99–556, § 406(b), amended par. (2) by substituting subpars. (A) and (B) for former subpars. (A) to (C). Prior to amendment, subpars. (A) to (C) read as follows: ‘‘(A) for all service earned while a participant in this System, at the rate stated in section 8415(d) of title 5; and ‘‘(B) for all service earned while a participant in an- other retirement system creditable under section 4071c(d) of this title, at the rate which would have been applicable to the individual had that individual re- mained a participant in the other system; and ‘‘(C) for all volunteer service creditable under section 4071c(c) of this title, at the rate stated in section 8415(a) of title 5.’’ Subsec. (b)(3) to (6). Pub. L. 99–556, § 406(c), added pars. (3) to (6). Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–228 applicable to service performed on or after the first day of the first pay pe- riod beginning on or after the date that is 90 days after Sept. 30, 2002, see section 322(c)(1) of Pub. L. 107–228, set out as a note under section 4046 of this title. EFFECTIVE DATE OF 1998 AMENDMENTS Amendment by Pub. L. 105–382 effective Nov. 13, 1998, with provisions relating to applicability with respect to certain individuals, see section 4 of Pub. L. 105–382, as amended, set out as a note under section 4044 of this title. Amendment by Pub. L. 105–277 effective Oct. 21, 1998, except that amendment made by section 2312(b)(1)(A), (2) of Pub. L. 105–277 applicable with respect to any ac- tions taken under section 4010a of this title on or after Jan. 1, 1996, see section 2312(c) of Pub. L. 105–277, set out as a note under section 4009 of this title. EFFECTIVE DATE OF 1986 AMENDMENT Amendment by Pub. L. 99–556 effective Jan. 1, 1987, see section 408 of Pub. L. 99–556, set out as a note under section 4046 of this title. § 4071e. Deductions and withholdings from pay (a) Basic pay (1) The employing agency shall deduct and withhold from the basic pay of each participant Page 1524 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 4071f the applicable percentage of basic pay specified in paragraph (2) of this subsection minus the percentage then in effect under section 3101(a) of title 26 (relating to the rate of tax for old age, survivors, and disability insurance). (2)(A) The applicable percentage for a partici- pant other than a revised annuity participant or a further revised annuity participant shall be as follows: 7.5 .......... Before January 1, 1999. 7.75 ........ January 1, 1999, to Decem- ber 31, 1999. 7.9 .......... January 1, 2000, to Decem- ber 31, 2000. 7.55 ........ After January 11, 2003. (B) The applicable percentage for a revised an- nuity participant shall be as follows: 9.85 ........ After December 31, 2012 (C) The applicable percentage for a further re- vised annuity participant shall be as follows: 11.15 ....... After December 31, 2013. (b) Consent to deductions; discharge of claims Each participant is deemed to consent and agree to the deductions under subsection (a). Notwithstanding any law or regulation affecting the pay of a participant, payment less such de- ductions is a full and complete discharge and ac- quittance of all claims and demands for regular services during the period covered by the pay- ment, except the right to any benefits under this part based on the service of the participant. (c) Deposit of amounts Amounts deducted and withheld under this section shall be deposited in the Treasury of the United States to the credit of the Fund under such procedures as the Comptroller General of the United States may prescribe. (d) Entry on individual retirement records Under such regulations as the Secretary of State may issue, amounts deducted under sub- section (a) shall be entered on individual retire- ment records. (Pub. L. 96–465, title I, § 856, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095; Pub. L. 105–33, title VII, § 7001(e)(1)(A), Aug. 5, 1997, 111 Stat. 661; Pub. L. 106–346, § 101(a) [title V, § 505(e)(1)], Oct. 23, 2000, 114 Stat. 1356, 1356A–53; Pub. L. 107–228, div. A, title III, § 322(b)(2), Sept. 30, 2002, 116 Stat. 1384; Pub. L. 112–96, title V, § 5002(b), Feb. 22, 2012, 126 Stat. 200; Pub. L. 113–67, div. A, title IV, § 402(b), Dec. 26, 2013, 127 Stat. 1185.) Editorial Notes AMENDMENTS 2013—Subsec. (a)(2)(A). Pub. L. 113–67, § 402(b)(1), in- serted ‘‘or a further revised annuity participant’’ after ‘‘revised annuity participant’’. Subsec. (a)(2)(C). Pub. L. 113–67, § 402(b)(2), added sub- par. (C). 2012—Subsec. (a)(2). Pub. L. 112–96 designated existing provisions as subpar. (A), substituted ‘‘The applicable percentage for a participant other than a revised annu- ity participant’’ for ‘‘The applicable percentage under this subsection’’, and added subpar. (B). 2002—Subsec. (a)(2). Pub. L. 107–228, in table, sub- stituted item relating to applicable percentage after January 11, 2003, for item relating to applicable per- centage after December 31, 2000. 2000—Subsec. (a)(2). Pub. L. 106–346, in table, sub- stituted item relating to applicable percentage after December 31, 2000, for items relating to applicable per- centages from January 1, 2001, to December 31, 2002; and after December 31, 2002. 1997—Subsec. (a). Pub. L. 105–33 amended subsec. (a) generally. Prior to amendment, subsec. (a) read as fol- lows: ‘‘The employing agency shall deduct and withhold from basic pay of each participant a percentage of basic pay equal to 71⁄2 percent minus the percentage then in effect under section 3101(a) of title 26 (relating to the rate of tax for old age, survivors and disability insur- ance).’’ 1986—Subsec. (a). Pub. L. 99–514 substituted ‘‘Internal Revenue Code of 1986’’ for ‘‘Internal Revenue Code of 1954’’, which for purposes of codification was translated as ‘‘title 26’’ thus requiring no change in text. Statutory Notes and Related Subsidiaries EFFECTIVE DATE OF 2002 AMENDMENT Amendment by Pub. L. 107–228 effective with the first pay period beginning on or after the date that is 90 days after Sept. 30, 2002, see section 322(c)(2) of Pub. L. 107–228, set out as a note under section 4045 of this title. EFFECTIVE DATE OF 2000 AMENDMENT Amendment by Pub. L. 106–346 effective upon the close of calendar year 2000 and applicable thereafter, see section 101(a) [title V, § 505(i)] of Pub. L. 106–346, set out as a note under section 8334 of Title 5, Government Organization and Employees. EFFECTIVE DATE OF 1997 AMENDMENT Amendment by Pub. L. 105–33 effective Oct. 1, 1997, see section 7001(f) of Pub. L. 105–33, set out as a note under section 8334 of Title 5, Government Organization and Employees. § 4071f. Government contributions (a) Each agency employing any participant shall contribute to the Fund the amount com- puted in a manner similar to that used under section 8423(a) of title 5 pursuant to determina- tions of the normal cost percentage for the For- eign Service Pension System by the Secretary of State. (b)(1) The Secretary of State shall compute the amount of the supplemental liability of the Fund as of the close of each fiscal year begin- ning after September 30, 1987. The amount of any such supplemental liability shall be amor- tized in 30 equal annual installments with inter- est computed at the rate used in the most recent valuation of the System. (2) At the end of each fiscal year, the Sec- retary of State shall notify the Secretary of the Treasury of the amount of the installment com- puted under this subsection for such year. (3) Before closing the accounts for a fiscal year, the Secretary of the Treasury shall credit to the Fund, as a Government contribution, out of any money in the Treasury of the United States not otherwise appropriated, the amount under paragraph (2) of this subsection for such year. (c)(1) Subject to paragraphs (2) and (3), for pur- poses of any period in any year beginning after December 31, 2013, the normal-cost percentage under this section shall be determined and ap- plied as if section 402(b) of the Bipartisan Budg- et Act of 2013 had not been enacted.