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Additional retirement information and all publications of the U.S. Office of Personnel Management listed in this handbook are available on the Internet.

OPM Web site for retirement publications - http://www.opm.gov/asd/htm/pub.htm

Table of Contents

Introduction Introduction Your Chance to Choose Simplifying Your Decision What Happens If I Do Nothing? How This Handbook is Organized What Things Do You Need To Make Your Choice?

Federal Employees Retirement System (FERS) Overview When You Can Receive Retirement Benefits Social Security How Much You Will Receive After Retirement Cost-of-Living Adjustments (COLA's) Cost to Participate Thrift Savings Plan for FERS Important Conclusions About FERS

Civil Service Retirement System (CSRS) Overview When You Can Receive Retirement Benefits How Much You Will Receive After Retirement Cost-of-Living Adjustments (COLA's) Cost to Participate Thrift Savings Plan for CSRS Voluntary Contributions for CSRS Important Conclusions About CSRS CSRS Offset Benefits Important Conclusions About CSRS Offset

Special Transfer Rules: CSRS to FERS Overview When You Can Receive Retirement Benefits How Much You Will Receive After Retirement Cost-of-Living Adjustment (COLA's) Disability Benefits How CSRS Offset Service Is Credited Cost to Participate Survivor Benefits Important Conclusions

Making Your Decision Introduction Choosing Based on When You Expect to Retire A Special Note for Career Couples Near Retirement Close to Retirement Age Far From Retirement Age In Between -- Neither Close to Retirement nor Far From It The Trade-offs FERS Flexibility Some Important Cautions If You Are Unable To Meet Social Security Eligibility Requirements If You Are Unable To Contribute Enough To The Thrift Savings Plan If You Should Die Soon After Choosing Summary of Situations That Could Make Switching to FERS a Problem

Disability Benefits Under CSRS and FERS Introduction Eligibility Definition of Disability How Much Disability Benefits Will Be Continuing Eligibility for Disability Payments Conclusion

Survivor Benefits Under CSRS and FERS Introduction Recipients of Survivor Benefits If You Die as an Employee If You Die After You Retire If You Die After You Leave Federal Service, But Before You Retire Under FERS Transfer Considerations Conclusion

Involuntary Retirement and "Early-Out" Retirement Introduction Special Transfer Rules Transfer Considerations for Involuntary Retirees and Early Voluntary Retirees

Brief Description of the Social Security Program Introduction How the Program Is Financed Qualifying for Benefits Who Is Eligible for Benefits Benefits to Family Members Amount of Social Security Benefits Taxation of Social Security Benefits Social Security Earnings Test What Is The Social Security Earnings Test? Who Is Affected? How The Social Security Earnings Test Works Conclusion Windfall Elimination Provision What the Windfall Elimination Provision Is Who Is Affected How the Windfall Elimination Provision Works Conclusion How to Estimate the Reduction in your Social Security Benefit Resulting from the Windfall Elimination Provision Use of PEBES Benefit Estimates to Estimate CSRS-Offset Reductions Government Pension Offset What the Government Pension Offset Is Who Is Affected? What Is a Social Security Spouse or Survivor Benefit? How the Government Pension Offset Works What Is the Effect of Transferring to FERS? Conclusion

Special Employee Groups Law Enforcement and Firefighting Personnel Special Transfer Rules Transfer Considerations for Law Enforcement and Firefighting Personnel Air Traffic Controllers Special Transfer Rules Transfer Considerations for Controllers Military Reserve Technicians Thrift Savings Plan Considerations for Special Groups

Service Credit Deposits and Refunds Civilian Service Military Service Service in the National Guard Conclusion

Glossary Acronyms

EXAMPLES

Comparison Table

• To FERS Transfer Handbook Introduction

Updated 1 July 1998