Government benefit; and
(6) shall not be taken into account in determining
the amount of any severance pay to which the employee
may be entitled under section 5595 of title 5, United
States Code, based on any other separation.
(d) Additional Agency Contributions to the Retirement
Fund.--
(1) In general.--In addition to any payments which
it is otherwise required to make, the Department of
Justice and the Department of Homeland Security shall,
for each fiscal year with respect to which it makes any
voluntary separation incentive payments under this
section, remit to the Office of Personnel Management
for deposit in the Treasury of the United States to the
credit of the Civil Service Retirement and Disability
Fund the amount required under paragraph (2).
(2) Amount required.--The amount required under
this paragraph shall, for any fiscal year, be the
amount under subparagraph (A) or (B), whichever is
greater.
(A) First method.--The amount under this
subparagraph shall, for any fiscal year, be
equal to the minimum amount necessary to offset
the additional costs to the retirement systems
under title 5, United States Code (payable out
of the Civil Service Retirement and Disability
Fund) resulting from the voluntary separation
of the employees described in paragraph (3), as
determined under regulations of the Office of
Personnel Management.
(B) Second method.--The amount under this
subparagraph shall, for any fiscal year, be
equal to 45 percent of the sum total of the
final basic pay of the employees described in
paragraph (3).
(3) Computations to be based on separations
occurring in the fiscal year involved.--The employees
described in this paragraph are those employees who
receive a voluntary separation incentive payment under
this section based on their separating from service
during the fiscal year with respect to which the
payment under this subsection relates.
(4) Final basic pay defined.--In this subsection,
the term ``final basic p