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The Federal Employees Retirement System (FERS) is the retirement system for employees within the United States civil service. FERS became effective January 1, 1987 to replace the Civil Service Retirement System (CSRS) and to conform federal retirement plans in line with those in the private sector. FERS consists of three major components: *The FERS annuity, a defined benefit plan, *Mandatory participation in Social Security (most CSRS employees are not part of Social Security and do not pay taxes into the system, nor are they eligible for benefits unless they qualify under private sector employment or by being rehired and covered as CSRS (with a Social Security) Offset), and *The Thrift Savings Plan (TSP), a defined contribution plan which operates like a 401(k) == Transition from CSRS to FERS == Since January 1, 1984, employees with fewer than 5 years of nonmilitary experience on December 31, 1986 were covered under interim retirement rules under which they were covered by both CSRS and the Social Security system. They made reduced payments to the CSRS (1.3 percent of earnings instead of the usual 7 percent) and contributed their full employee share to Social Security. Employees with more than 5 years of nonmilitary service on December 31, 1986 continued under the dual benefit coverage unless they opted to switch to FERS between July 1, 1986 and December 31, 1987. Employees covered only by CSRS remained covered by it unless they opted to switch to FERS. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Federal Employees Retirement System」の詳細全文を読む スポンサード リンク
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