§ 841.414 Computation of the supplemental liability

5 CFR 841.414(a)(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.

5 CFR 841.414(b)(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.

5 CFR 841.414(c)(c) Each supplemental liability will be rounded to the nearest one hundred million dollars.