§3654. Additional financial reporting — Inbound Citations

Citations to §3654(b)

• 5 U.S.C. § 8909a(e)

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  (e) Any computation required under section 3654(b) of title 39 shall be based on—

  (1) the net present value of the future net claims costs with respect to—

  (A) current annuitants of the United States Postal Service as of the end of the fiscal year ending on September 30 of the relevant reporting year; and

  (B) current employees of the United States Postal Service who would, as of September 30 of that year—

  (i) be eligible to become annuitants pursuant to section 8901(3)(A)(i) or (ii); and

  (ii) if they were retired as of that date, meet the criteria for coverage of annuitants under section 8905(b);

  (2) economic and actuarial methods and assumptions consistent with the methods and assumptions used in determining the Postal surplus or supplemental liability under section 8348(h); and

  (3) any other methods and assumptions, including a health care cost trend rate, that the Director of the Office determines to be appropriate.