5 CFR §841.414
Verified against eCFR.gov as of June 20, 2026View official text on eCFR.gov ↗
- (a)OPM will compute each supplemental liability of the Civil Service Retirement and Disability Fund using demographic factors consistent with those used for the computation of the normal cost percentages under § 841.403.
- (b)The supplemental liability will be computed based on the economic assumptions determined by the Board for the most recent valuation of the Federal Employees Retirement System.
- (c)Each supplemental liability will be rounded to the nearest one hundred million dollars.