Page:United States Statutes at Large Volume 113 Part 1.djvu/464

 113 STAT. 440 PUBLIC LAW 106-58—SEPT. 29, 1999 (1) IN GENERAL.— The Treasury Inspector General for Tax Administration may pay voluntary separation incentive pay- ments under this section to any employee to the extent necessary to organize the Office so as to perform the duties specified in the Internal Revenue Service Restructuring and Reform Act of 1998 (Public Law 105-206). (2) AMOUNT AND TREATMENT OF PAYMENTS. —^A voluntary separation incentive payment— (A) shall be paid in a lump sum after the employee's separation; (B) shall be paid from appropriations available for the payment of the basic pay of the employees of the Office; (C) shall be equal to the lesser of— (i) an amount equal to the amount the employee would be entitled to receive under 5 U.S.C. 5595(c); or (ii) an amount determined by the Treasury Inspector General for Tax Administration, not to exceed $25,000; (D) may not be made except in the case of any qualifying employee who voluntarily separates (whether by retirement or resignation) before January 1, 2003; (E) shall not be a basis for payment, and shall not be included in the computation, of any other t)^e of Government benefit; and (F) shall not be taken into account in determining the amount of any severance pay to which the employee may be entitled under 5 U.S.C. 5595 based on any other separation. (d) ADDITIONAL OFFICE OF THE TREASURY INSPECTOR GENERAL FOR TAX ADMINISTRATION CONTRIBUTIONS TO THE RETIREMENT FUND.— (1) IN GENERAL.—In addition to any other payments which it is required to make under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, the Office shall remit to the Office of Personnel Management for deposit in the Treasury of the United States to the credit of the Civil Service Retirement and Disability Fund an amount equal to 15 percent of the final basic pay of each employee who is covered under subchapter III of chapter 83 or chapter 84 of title 5, United States Code, to whom a voluntary separation incentive has been paid under this section. (2) DEFINITION. —In paragraph (1), the term "final basic pay", with respect to an employee, means the total amount of basic pay which would be payable for a year of service by such employee, computed using the employee's final rate of basic pay, and, if last serving on other than a full-time basis, with appropriate adjustment therefor. (e) EFFECT OF SUBSEQUENT EMPLOYMENT WITH THE GOVERN- MENT.— An individual who has received a voluntary separation incentive payment under this section and accepts any employment for compensation with the United States Government, or who works for any agency of the United States Government through a personal services contract, within 5 years after the date of the separation on which the payment is based, shall be required to pay, prior

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