22 U.S.C. § 4071f — Government contributions

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. Page 1525 TITLE 22—FOREIGN RELATIONS AND INTERCOURSE § 4071j (2) Any contributions under this section in ex- cess of the amounts which (but for paragraph (1)) would otherwise have been payable shall be applied toward reducing the unfunded liability of the Foreign Service Retirement and Dis- ability System. (3) After the unfunded liability of the Foreign Service Retirement and Disability System has been eliminated, as determined by the Secretary of State, Government contributions under this section shall be determined and made dis- regarding this subsection. (Pub. L. 96–465, title I, § 857, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 618; amended Pub. L. 113–67, div. A, title IV, § 402(c), Dec. 26, 2013, 127 Stat. 1185.) Editorial Notes REFERENCES IN TEXT Section 402(b) of the Bipartisan Budget Act of 2013, referred to in subsec. (c)(1), is section 402(b) of div. A of Pub. L. 113–67, which amended section 4071e of this title. AMENDMENTS 2013—Subsec. (c). Pub. L. 113–67 added subsec. (c). § 4071g. Cost-of-living adjustments Cost-of-living adjustments for annuitants under this System shall be granted under proce- dures in section 8462 of title 5 in the same man- ner as such adjustments are made for annuitants referred to in subsection (c)(3)(B)(ii) of such sec- tion. (Pub. L. 96–465, title I, § 858, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 619.) Statutory Notes and Related Subsidiaries DELAY IN COST-OF-LIVING ADJUSTMENTS DURING FISCAL YEARS 1994, 1995, AND 1996 Any cost-of-living increase scheduled to take effect during fiscal year 1994, 1995, or 1996 under this section delayed until first day of third calendar month after date such increase would otherwise take effect, see sec- tion 11001 of Pub. L. 103–66, set out as a note under sec- tion 8340 of Title 5, Government Organization and Em- ployees. § 4071h. General and administrative provisions (a) Administration by Secretary of State; issuance of regulations The Secretary of State shall administer the Foreign Service Pension System except for mat- ters relating to the Thrift Savings Plan provided in subchapters III and VII of chapter 84 of title 5. The Secretary of State shall, with respect to the Foreign Service Pension System, perform the functions and exercise the authority vested in the Office of Personnel Management or the Director of such Office by such chapter 84 and may issue regulations for such purposes. (b) Appeal of determinations Determinations of the Secretary of State under the Foreign Service Pension System which, if made by the Office of Personnel Man- agement under chapter 84 of title 5 or the Direc- tor of such Office, would be appealable to the Merit Systems Protection Board shall, instead, be appealable to the Foreign Service Grievance Board, except that determinations of disability for participants shall be based upon the stand- ards in section 4048 of this title (other than the exclusion for vicious habits, intemperance, or willful misconduct) and subject to review in the same manner as under that section. (c) Periodic valuations by Secretary of the Treas- ury At least every 5 years, the Secretary of the Treasury shall prepare periodic valuations of the Foreign Service Pension System and shall advise the Secretary of State of (1) the normal cost of the System, (2) the supplemental liabil- ity of the System, and (3) the amounts necessary to finance the costs of the System. (Pub. L. 96–465, title I, § 859, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 619.) § 4071i. Transition provisions The Secretary of State shall issue regulations providing for the transition from the Foreign Service Retirement and Disability System to the Foreign Service Pension System in a man- ner comparable to the transition of employees subject to subchapter III of chapter 83 of title 5 (the Civil Service Retirement System) to the Federal Employees’ Retirement System. For this and related purposes, references made to participation in subchapter III of chapter 83 of title 5 (the Civil Service Retirement System), the Social Security Act [42 U.S.C. 301 et seq.], and title 26 shall be deemed to refer to participa- tion in the Foreign Service Pension System or the Foreign Service Retirement and Disability System, as appropriate. (Pub. L. 96–465, title I, § 860, as added Pub. L. 99–335, title IV, § 415, June 6, 1986, 100 Stat. 619; amended Pub. L. 99–514, § 2, Oct. 22, 1986, 100 Stat. 2095.) Editorial Notes REFERENCES IN TEXT The Social Security Act, referred to in text, is act Aug. 14, 1935, ch. 531, 49 Stat. 620, which is classified generally to chapter 7 (§ 301 et seq.) of Title 42, The Public Health and Welfare. For complete classification of this Act to the Code, see section 1305 of Title 42 and Tables. AMENDMENTS 1986—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. § 4071j. Former spouses (a) Entitlement to share in benefits; conditions; remarriage; payments as income to former spouse; disability annuitants; election re- garding method of payment; maximum amount payable (1)(A) Unless otherwise expressly provided by any spousal agreement or court order governing disposition of benefits under this part, a former spouse of a participant or former participant is entitled, during the period described in subpara- graph (B), to a share (determined under para- graph (2)) of all benefits otherwise payable to