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B-246074 1 (1992-07-27)

handle is hein.gao/gaobadocq0001 and id is 1 raw text is: 




&-~* ~*Comptroller General
         of the United States
         Washington, DC, 20548
         Decision



         Matter of:      Robert W. Gambino - Reemployed Annuitant
                         Civil Service Retirement System - Offset
                         Cont ributions
         File:           B-246074

         Date:          July 27, 1992


         DIGEST

         Authorized certifying officer asks whether full deductions
         for both Civil Service Retirement System (CSRS) and Social
         Security contributions must be made when computing the pay
         of a reemployed annuitant who is a CSRS-Offset employee.
         The requirement under certain circumstances to deduct full
         CSRS-Offset contributions at the same time as Social
         Security's Old Age, Survivor, and Disability Insurance
         contributions are being withheld, is a reasonable interpre-
         tation by the Office of Personnel Management (OPM) of the
         governing statutory provisions and effectively carries out
         the intent of the law.

         DECISION

         An authorized certifying officer' of the Department of the
         Interior's consolidated payroll office has requested a
         decision on the correct methodology to be used for withhold-
         ing Civil Service Retirement System (CSRS) con'tributions
         from the salary of a reemployed annuitant.    The certifying
         officer contends that instructions from the Office of
         Personnel Management (OPM) regarding the method of withhold-
         ing follow the letter of the law, and hot the intent of
         the law, and work to the disadvantage of the employee. For
         the reasons that follow, we agree with OPM's determination.

         Mr. Robert W. Gambino retired from the Central Intelligence
         Agency (CIA) and is receiving an annuity/ fbr that service
         under the CIA Retirement and Disability, s'stem. 50 U.s.c.
         § 403 note (1988). Mr. Gambino was subsequently appointed
         by the President to the position of Director of the
         Selective Service System. As a reemployed annuitant,
         Mr. Gambino's salary is subject to the deduction of a sum



         'Thomas G. Gall, Denver, Colorado (Reference: D-2610).



                                                        9       -' r

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