C.F.R. » Title 5 » CHAPTER I—OFFICE OF PERSONNEL MANAGEMENT › SUBCHAPTER B—CIVIL SERVICE REGULATIONS › PART 831—RETIREMENT › Subpart V—Alternative Forms of Annuities

5 C.F.R. § 831.2206

Election to pay deposit or redeposit for civilian service

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(a) If an employee or Member who elects an alternative form of annuity owes a deposit or redeposit for civilian service, and elects to pay that deposit or redeposit before the date of final adjudication, OPM will compute the annuity as if the deposit or redeposit had been made and will deem that deposit or redeposit to be included in the lump-sum credit for the purpose of computing the reduction in annuity under § 831.2205.

(b) The amount of a deposit or redeposit deemed paid under paragraph (a) of this section will include any interest owed by the employee or Member under 5 U.S.C. 8334.

(c) For the purpose of paragraph (a) of this section, “redeposit” does not include a redeposit owed for service for which credit is allowed pursuant to § 831.303(c)(1).

[54 FR 10136, Mar. 10, 1989, as amended at 56 FR 43865, Sept. 5, 1991]
Notes of Decisions
Cited in 3 cases, 1994–1997 · leading case: George v. United States, 30 Fed. Cl. 371 (Fed. Cl. 1994).
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George v. United States, 30 Fed. Cl. 371 (Fed. Cl. 1994). “The handling of the retirees’ elections of the “alternative form of annuity” when the retiree has already received a lump-sum credit of previously contributed funds is addressed in 5 C.F.R. § 831.2206 . In that event, retiring employees may redeposit the amount of lump-sum…”
George v. United States, 90 F.3d 473 (Fed. Cir. 1996). · cites it 2× “Some of the appellants taking advantage of the alternative form of annuity were credited in 1987 with either a “deemed deposit” or “deemed redeposit” of CSRS contributions pursuant to 5 C.F.R. § 831.2206 . These deposit or redeposit amounts were treated as constructively paid to…”
Logsdon v. Comm'r, 1997 T.C. Memo. 8 (Tax Ct. 1997). · cites it 2× “The CSRS deemed those participants who elected the alternative annuity and owed the Fund either a deposit or redeposit as having paid the amount due (deemed deposit or redeposit, respectively) in the year in which they received their lump-sum credit.”
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