Page:United States Statutes at Large Volume 114 Part 1.djvu/808

 114 STAT. 772 PUBLIC LAW 106-265—SEPT. 19, 2000 Internal Revenue Code of 1986 (relating to Old-Age, Survivors and Disability Insurance). (13) OASDI EMPLOYER TAX.— The term "OASDI employer tax" means the tax imposed under section 3111(a) of the Internal Revenue Code of 1986 (relating to Old-Age, Survivors and Disability Insurance). (14) OASDI TRUST FUNDS. —The term "OASDI trust funds" means the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund. (15) OFFICE.—The term "Office" means the Office of Personnel Management. (16) RETIREMENT COVERAGE DETERMINATION.— The term "retirement coverage determination" means a determination by an employee or agent of the Government as to whether a particular type of Government service is CSRS covered, CSRS- Offset covered, FERS covered, or Social Security-Only covered. (17) RETIREMENT COVERAGE ERROR. — The term "retirement coverage error" means an erroneous retirement coverage determination that was in effect for a minimum period of 3 years of service after December 31, 1986. (18) SOCIAL SECURITY-ONLY COVERED.— The term "Social Security-Only covered", with respect to any service, means Government service that— (A) constitutes employment under section 210 of the Social Security Act (42 U.S.C. 410); and (B)(i) is subject to OASDI taxes; but (ii) is not subject to CSRS or FERS. (19) SURVIVOR.— The term "survivor" has the meaning given such term under section 8331(10) or 8401(28) of title 5, United States Code. (20) THRIFT SAVINGS FUND. —The term "Thrift Savings Fund" means the Thrift Savings Fund established under section 8437 of title 5, United States Code. 5 USC 8331 note. SEC. 2003. APPLICABILITY. (a) IN GENERAL. — T his title shall apply with respect to retirement coverage errors that occur before, on, or after the date of the enactment of this Act. (b) LIMITATION.— Except as otherwise provided in this title, this title shall not apply to any erroneous retirement coverage determination that was in effect for a period of less than 3 years of service after December 31, 1986. 5 USC 8331 note. SEC. 2004. IRREVOCABILITY OF ELECTIONS. Any election made (or deemed to have been made) by an employee or any other individual under this title shall be irrevocable.

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