§ 8423. Government Contributions
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(b) (1) The Office shall compute—
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(5) (A) In this paragraph, the term ‗postal funding surplus‘ means the amount by which the amount computed under paragraph (1)(B) is less than zero.
(B) (i) Beginning with fiscal year 2011, for each fiscal year in which the amount computed under paragraph (1)(B) is less than zero, upon request of the Postmaster General, the Director shall transfer to the United States Postal Service from the Fund an amount equal to the postal funding surplus for that fiscal year for use in accordance with this paragraph.
(ii) The Office shall calculate the amount under paragraph (1)(B) for a fiscal year by not later than June 15 after the close of the fiscal year, and shall transfer any postal funding surplus to the United States Postal Service within 10 days after a request by the Postmaster General.
(C) For each of fiscal years 2011, 2012, and 2013, if the amount computed under paragraph (1)(B) is less than zero, a portion of the postal funding surplus for the fiscal year shall be used by the United States Postal Service for the cost of providing to employees of the United States Postal Service who voluntarily separate from service before October 1, 2014—
(i) voluntary separation incentive payments (including payments to employees who retire under section 8336(d)(2) or 8414(b)(1)(B) before October 1, 2014) that may not exceed the maximum amount provided under section 3523(b)(3)(B) for any employee; and
(ii) retirement service credits, as authorized under section 8332(p) or 8411(m).
(D) Any postal funding surplus for a fiscal year not expended under subparagraph (C) may be used by the United States Postal Service for the purposes of—
(i) repaying any obligation issued under section 2005 of title 39; or
(ii) making required payments to—
(I) the Employees‘ Compensation Fund established under section 8147;
(II) the Postal Service Retiree Health Benefits Fund established under section 8909a;
(III) the Employees Health Benefits Fund established under section 8909; or
(IV) the Civil Service Retirement and Disability Fund.
[(5)](6) For the purpose of carrying out paragraph (1) with respect to any fiscal year, the Office may—
(A) require the Board of Actuaries of the Civil Service Retirement System to make actuarial determinations and valuations, make recommendations, and maintain records in the same manner as provided in section 8347(f) (5 USCS § 8347(f)); and
(B) use the latest actuarial determinations and valuations made by such Board of Actuaries.
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