(H) Severe cardiomyopathy-Class IV. (I) Aplastic anemia. (J) Uncontrolled hypertension with hypertensive encephalopathy. (K) Cardiac aneurysm not amenable to surgical treatment. (L) Agranulocytosis. (M) Severe hepatic failure. (N) Severe Hypoxic brain damage. (0) Severe portal hypertension with esophageal varices. (P) AIDS (Active Not AIDS Related Complex or only seropositivity). (Q) Life threatening infections (encephalitis, meningitis, rabies, etc.). (R) Scleroderma with severe esophageal involvement. (S) Amyotrophic lateral sclerosis (rapidly progressive). (T) Hemiplegia with life threatening complications. (U) Quadriplegia with life threatening complications. (iii) Evidence of the existence of a life-threatening affliction or other critical medical condition must be certified by a physician and sent to OPM on or before the date the annuitant elects to receive an alternative form of annuity. For the purpose of this section, "physician" has the same meaning given that term in §339.102 of this chapter. (iv) If a medical condition other than those listed in paragraph (c)(3)(ii) of this section is claimed as a basis for exemption from the deferred payment schedule, OPM will review the physician's certification to determine whether the cited condition is lifethreatening or critical. (v) The cost of providing medical documentation under this paragraph rests with the employee or Member, unless OPM exercises its choice of physician. [53 FR 11634, Apr. 8, 1988, as amended at 60 FR 54586, Oct. 25, 1995] § 831.2208 Partial deferred payment of the lump-sum credit if annuity commences after December 2, 1989, and before October 1, 1995. (a) Except as provided in paragraph (c) of this section, if the annuity of a retiree commences after December 2, 1989, and before October 1, 1994, the lump-sum credit payable under § 831.2204 is payable to the individual, or his or her survivors, according to the following schedule: (1) Fifty percent of the lump-sum credit is payable at the time of retirement, and (2) Fifty percent is payable, with interest determined under section 8334(e)(3) of title 5, United States Code, 1 year after the time of retirement, except if the payment date of the amount specified in paragraph (a)(1) of this section was after December 4, 1989, payment with interest will be made in the calendar year following the calendar year in which the payment specified in paragraph (a)(1) of this section was made. (b) If a retiree whose annuity commences after December 2, 1989, and before October 1, 1994, and who is otherwise entitled to a computation under this subpart, dies before the date of final adjudication, that individual is subject to §831.2203 (f) or (g), but the lump-sum credit will be paid in accordance with the schedule in paragraph (a) of this section. (c)(1) A retiree is exempt from the deferred payment schedule under paragraph (a) of this section if the individual meets the conditions, and fulfills the requirements, described in § 831.2207(c). (2)(i) A retiree who is exempt from the deferred payment schedule may waive that exemption by notifying OPM, in writing, on or before the date he or she elects to receive the alternative form of annuity. (ii) Paragraph (c)(2)(i) of this section does not apply to an individual whose annuity commences after December 1, 1990, if that individual's eligibility to elect an alternative form of annuity is pursuant to § 831.2203(h)(1)(i)(A). (iii) A waiver under paragraph (c)(2)(i) of this section cannot be revoked. [56 FR 6551, Feb. 19, 1991, as amended at 56 FR 43865, Sept. 5, 1991; 60 FR 54587, Oct. 25, 1995] § 831.2209 Redetermined annuity after reemployment. (a) For purposes of this section, "lump-sum credit" does not include (1) The amount by which the lumpsum credit attributable to service performed before the annuitant's first retirement was reduced by annuity payments that were not reimbursed by the employing agency under section 8344(a) of title 5, United States Code, or (2) Any part of the lump-sum credit attributable to service performed before the annuitant's first retirement that has already been paid to the annuitant pursuant to an election or an alternative form of annuity. (b) An annuitant who meets the requirements for a redetermined annuity under subpart H, and who meets all requirements of §831.2203, may elect an alternative form of annuity. (c) To compute the beginning rate of the redetermined annuity payable to an annuitant who elects an alternative form of annuity, OPM will first compute the monthly rate payable under subchapter III of chapter 83 of title 5, United States Code, including all reductions provided under the subchapter other than those in section 8343a. That monthly rate is then reduced by the sum of (1)(i) Any reduction that was computed under § 831.2205 at the time of the annuitant's prior retirement, increased by (ii) All cost-of-living adjustments under section 8340 of title 5, United States Code that applied to the annuitant before the commencing date of the redetermined annuity, and (2) An amount equal to the annuitant's lump-sum credit, divided by the present value factor for the annuitant's attained age on the date the redetermined annuity commences. (d) The beginning rate of a redetermined annuity payable to an annuitant who does not elect, or is not eligible to elect, an alternative form of annuity will be reduced in accordance with paragraph (c)(1) of this section. [54 FR 10136, Mar. 10, 1989. Redesignated at 55 FR 4597, Feb. 9, 1990] PART 835-DEBT COLLECTION Subparts A-E-[Reserved] Subpart F-Collection of Debts by Federal Tax Refund Offset Sec. 835.601 Purpose. 835.602 Past-due legally enforceable debt. 835.603 Notification of intent to collect. 835.604 Reasonable attempt to notify. 835.605 OPM action as a result of consideration of evidence submitted as a result of the notice of intent. 835.606 Change in notification to Internal Revenue Service. 835.607 Administrative charges. AUTHORITY 5 U.S.C. 8347(a) and 8461(g). Subpart F also issued under 31 U.S.C. 3720A. SOURCE: 57 FR 61771, Dec. 29, 1992, unless otherwise noted. Subparts A-E-[Reserved] Subpart F-Collection of Debts by Federal Tax Refund Offset § 835.601 Purpose. This subpart establishes procedures for OPM to refer past-due legally enforceable debts to the Internal Revenue Service (IRS) for offset against the income tax refunds of persons owing debts to OPM. It specifies the agency procedures and the rights of the debtor applicable to claims referred under the Federal Tax Refund Offset Program for the collection of debts owed to OPM. § 835.602 Past-due legally enforceable debt. A past-due legally enforceable debt for referral to the IRS is a debt that(a) Resulted from (1) Erroneous payments made under the Civil Service Retirement or the Federal Employees' Retirement Systems; or (2) Unpaid health or life insurance premiums due under the Federal Employees' Health Benefits or Federal Employees' Group Life Insurance Programs; or (3) Any other statute administered by OPM; (b) Is an obligation of a debtor who is a natural person; (c) Except in the case of a judgment debt, has been delinquent at least 3 months but not more than 10 years at the time the offset is made; (d) Is at least $25.00; (e) With respect to which the individual's rights described in 5 CFR 831.1301 through 831.1309 have been exhausted; (f) With respect to which either: (1) OPM's records do not contain evidence that the person owing the debt (or his or her spouse) has filed for bankruptcy under title 11 of the United States Code; or (2) OPM can clearly establish at the time of the referral that the automatic stay under 11 U.S.C. 362 has been lifted or is no longer in effect with respect to the person owing the debt or his or her spouse, and the debt was not discharged in the bankruptcy proceeding; (g) Cannot currently be collected under the salary offset provisions of 5 U.S.C. 5514(a)(1); (h) Is not eligible for administrative offset under 31 U.S.C. 3716(a) because of 31 U.S.C. 3716(c)(2), or cannot currently be collected as an administrative offset by OPM under 31 U.S.C. 3716(a) against amounts payable to the debtor by OPM; and (i) Has been disclosed by OPM to a consumer reporting agency as authorized by 31 U.S.C. 3711(f), unless the consumer reporting agency would be prohibited from reporting information concerning the debt by reason of 15 U.S.C. 1681c, or unless the amount of the debt does not exceed $100. § 835.603 Notification of intent to collect. (a) Notification before submission to the IRS. A request for reduction of an IRS income tax refund will be made only after OPM makes a determination that an amount is owed and past-due and gives or makes a reasonable attempt to give the debtor 60 days written notice of the intent to collect by IRS tax refund offset. (b) Contents of notice. OPM's notice of intention to collect by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless the debt is repaid within 60 days from the date of OPM's Notice of Intent, OPM intends to collect the debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund by an amount equal to the amount of the debt and all accumulated interest and other charges; (3) A mailing address for forwarding any written correspondence and a contract name and a telephone number for any questions; and (4) That the debtor may present evidence to OPM that all or part of the debt is not past due or legally enforceable by (i) Sending a written request for a review of the evidence to the address provided in the notice; (ii) Stating in the request the amount disputed and the reasons why the debtor believes that the debt is not past-due or is not legally enforceable; (iii) Including in the request any documents that the debtor wishes to be considered or stating that the additional information will be submitted within the remainder of the 60-day period. § 835.604 Reasonable attempt to notify. In order to constitute a reasonable attempt to notify the debtor, OPM must have used a mailing address for the debtor obtained from the IRS pursuant to 26 U.S.C. 6103(m)(2) within a period of 1 year preceding the attempt to notify the debtor, unless OPM received clear and concise notification from the debtor that notices from the agency are to be sent to an address different from the address obtained from IRS. Clear and concise notice means that the debtor has provided the agency with written notification, including the debtor's name and identifying number (as defined in 26 CFR 301.6109-1), and the debtor's intent to have the agency notices sent to the new address. § 835.605 OPM action as a result of consideration of evidence submitted as a result of the notice of intent. (a) Consideration of evidence. If, as a result of the Notice of Intent, OPM receives notice that the debtor will submit additional evidence or receives additional evidence from the debtor within the prescribed time period, any notice to the IRS will be stayed until OPM can (1) Consider the evidence presented by the debtor; and (2) Determine whether or not all or a portion of the debt is still past due and legally enforceable; and (3) Notify the debtor of its determination. (b) Notification to the debtor. Following review of the evidence, OPM will issue a written decision notifying the debtor whether OPM has sustained, amended, or canceled its determination that the debt is past-due and legally enforceable. The notice will advise the debtor of any further action to be taken and explain the supporting rationale for the decision. (c) OPM action on the debt. (1) OPM will notify the debtor of its intent to refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM will also notify the debtor whether the amount of the debt remains the same or is modified. (2) OPM will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it reverses its decision that the debt is past-due and legally enforceable. § 835.606 Change in notification to Internal Revenue Service. (a) Except as noted in paragraph (b) of this section, after OPM sends IRS notification of an individual's liability for a debt, OPM will promptly notify IRS of any change in the notification, if OPM (1) Determines that an error has been made with respect to the information contained in the notification; (2) Receives a payment or credits a payment to the account of the debtor named in the notification that reduces the amount of the debt referred to the IRS for offset; or (3) Receives notification that the individual owing the debt has filed for bankruptcy under title 11 of the United States Code or has been adjudicated bankrupt and the debt has been discharged. (b) OPM will not notify the IRS to increase the amount of a debt owed by a debtor named in OPM's original notification to the IRS. (c) If the amount of a debt is reduced after referral by OPM and offset by the IRS, OPM will refund to the debtor any excess amount and will promptly notify the IRS of any refund made by OPM. 837.404 Reinstatement of annuity during a period of employment not subject to CSRS or FERS. SUBPART E-RETIREMENT BENEFITS ON 837.501 Refund of retirement deductions. 837.503 Supplemental annuity. 837.504 Redetermined annuity. 837.505 Cost-of-living adjustments on Member annuities. 837.506 Computation of redetermined annuity for former employees of nonappropriated fund instrumentalities. SUBPART F-DEATH BENEFITS 837.601 Generally. 837.602 Lump-sum payment of retirement deductions. 837.603 Increased survivor benefits. SUBPART G-CSRS OFFSET 837.701 Offset from supplemental annuity. 837.702 Offset from supplemental survivor annuity. SUBPART H-ALTERNATIVE ENTITLEMENTS AND CANCELED RETIREMENTS 837.801 Unperfected entitlement to CSRS benefits based on a prior separation. 837.802 Benefits under another retirement system for Federal employees based on the most recent separation. 837.803 Cancellation of retirement by judicial or administrative authority. 837.804 Finality of elections under this subpart. AUTHORITY: 5 U.S.C. 8337, 8344, 8347, 8455, 8456, 8461, and 8468; and section 302 of Pub. L. 99-335, June 6, 1986, as amended. SOURCE: 58 FR 48266, Sept. 15, 1993, unless otherwise noted. Subpart A-General Provisions § 837.101 Applicability. (a) This part prescribes rules governing (1) Reemployment of an annuitant by the Federal Government; (2) Reemployment of an annuitant by the government of the District of Columbia when the annuitant had been employed subject to CSRS by the District of Columbia prior to October 1, 1987, or is an employee of the government of the District of Columbia not excluded from CSRS under §831.201(g) or is an employee of the government of the District of Columbia who is deemed to be a Federal employee for FERS purposes under § 842.107; and (3) The payment of retirement and death benefits based on reemployment covered by this part. (b) This part is not applicable to reemployment, in the Executive Branch, under 5 U.S.C. 8344(i) or 8468(f) (see part 553 of this chapter), relating to reemployment of retirees to meet exceptional employment needs, or to employment under 5 U.S.C. 8344 (j) or (k) or 5 U.S.C. 8468 (g) or (h) in the Judicial or Legislative Branches. [58 FR 48266, Sept. 15, 1993, as amended at 62 FR 50996, Sept. 30, 1997] § 837.102 Definitions. Actual service means the period of time during which an annuitant is reemployed, excluding periods of separation and non-pay status. Annuitant means a former employee or Member who is receiving, or meets the legal requirements and has filed claim for, annuity under either CSRS or FERS based on his or her service. Another retirement system or "other retirement system" means a program created by Federal or District of Columbia statute or regulation and administered by an agency of the Federal Government or District of Columbia that provides retirement and/or death benefits to Federal or District of Columbia employees whose employment would otherwise be subject to the provisions of CSRS or FERS, or that credits service in the computation of benefits that would otherwise be credited in the computation of a CSRS or FERS benefit, or that provides a death benefit when a death benefit is payable from CSRS or FERS. CSRS means the Civil Service Retirement System, as described in subchapter III of chapter 83 of title 5, United States Code. CSRS annuitant means an annuitant retired under CSRS. CSRS-Offset service means service by a reemployed CSRS annuitant that is subject to the OASDI tax by operation of section 101 of Public Law 98-21. It does not include any service performed before January 1, 1984. CSRS-Offset wages means basic pay, as defined under 5 U.S.C. 8331(3), of an employee or Member performing CSRS |