---
kind: "section"
citation: "5 C.F.R. § 841.414"
title: "5"
number: "841.414"
heading: "Computation of the supplemental liability."
url: "https://uscodex.org/cfr/5/841.414"
---

# §841.414. Computation of the supplemental liability.

- (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](/cfr/5/841.403.md).
- (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.
- (c) Each supplemental liability will be rounded to the nearest one hundred million dollars.

## Notes

### Amendments

[82 FR 49281, Oct. 25, 2017]

### Source

Source: 51 FR 47187, Dec. 31, 1986, unless otherwise noted.

### Authority

Authority: 5 U.S.C. 8461; Sec. 841.108 also issued under 5 U.S.C. 552a; Secs. 841.110 and 841.111 also issued under 5 U.S.C. 8470(a); subpart D also issued under 5 U.S.C. 8423; Sec. 841.504 also issued under 5 U.S.C. 8422; Sec. 841.507 also issued under section 505 of Pub. L. 99-335; subpart J also issued under 5 U.S.C. 8469; Sec. 841.506 also issued under 5 U.S.C. 7701(b)(2); Sec. 841.508 also issued under section 505 of Pub. L. 99-335; Sec. 841.604 also issued under Title II, Pub. L. 106-265, 114 Stat. 780; Sec. 5001 of Pub. L. 112-96 at 126 Stat. 199.

### Amendments

[82 FR 49281, Oct. 25, 2017]