Chapter 1: Overview

• Embarking On the Retirement Planning Journey
• Check for Needed Civilian Deposit/Civilian Redeposit/Military Deposits
• Understand Lump-sum Annual Leave Payments
• Consider Your Survivor Benefit Options
• Understand Survivor Benefits for Your Children
• Know Your Insurance Options
• Consider Thrift Savings Plan Withdrawal Options
• Understand Possible Social Security Reductions
• Understand How You ll Receive Your Annuity and How it Will Increase
• Explore Phased Retirement
• Make a List and Check it Twice
• Choose Your Retirement Date Carefully
• Fill Out Your Retirement Application Carefully
• Understand Policies for Changing Your Mind
• Know What Happens after You Submit Your Application
• Understand Policies on Returning to Government Employment

IMPORTANT CHANGES AT RETIREMENT

• Direct Deposit
• Tax Withholding
• Points of Contact

Chapter 2: Eligibility Requirements to Retire

• Regular Retirement / MRA + 10 Annuity
• Early Retirement
• Discontinued Service Retirement
• Deferred Retirement
• Special Retirement Systems
• Air Traffic Controllers
• Disability Retirement
• Military Reserve Technicians
• Non-Appropriated Fund Service

Chapter 3: How to Compute Your Retirement Benefits

• Regular Retirement
• Early Retirement
• Deferred Retirement
• Special Retirement Systems
• Air Traffic Controllers
• Special Retirement Supplement
• Disability Retirement
• Part-Time Service
• Non-Foreign Area Colas
• Credit For Unused Sick Leave
• Alternative Form Of Annuity
• Phased Retirement
• Provisions Governing Work
• Provisions Governing Retirement
• How To Use The Annuity Computation Tables
• Reduced Annuity
• Table 3 FERS 5 Percent Age Reduction Table

Chapter 4: If You Have a CSRS Component in Your Annuity

• The CSRS Calculation
• Voluntary Contributions

Chapter 5: Credit for Military Service

• FERS Employees With A CSRS Component
• Procedures To Make A Deposit
• Army/Air Force/Navy/Marine Corps
• National Oceanic and Atmosphere Administration
• Coast Guard Pay and Personnel Center
• Public Health Service
• Documenting A Military Deposit
• Waiving Military Retired Pay
• Special Social Security Credit For Certain Military Service

Chapter 6: Potential Reductions in Annuity

• Owed Deposits
• Owed ReDeposits
• Interest Charges
• Military Service Deposits
• Court Orders
• Shared Annuities
• Survivor Annuities
• Lump-Sum Payment
• Refunds
• Health Benefits
• Other Insurance
• Garnishment of Benefits
• Thrift Savings Plan

Chapter 7: Cost of Living Adjustments (COLAs)

• Recent COLA Adjustments

Chapter 8: Social Security Benefits

• Earning Credit
• Social Security Maximum Taxable Wage Base Wage Base in Recent Years
• How Your Benefit is Calculated
• Retirement Age
• Retirement Formulas
• Windfall Elimination Provision
• Earnings Test
• Applying For Benefits
• Receiving Benefits
• Disability Benefits
• Approximate Annual Disability Benefits
• Family Benefits
• Maximum Family Benefits
• Divorced Spouse Benefits

Chapter 9: The Thrift Savings Plan

• Investment Rules
• Transfers From Other Retirement Plans
• Roth Balances
• Catch-Up Contributions
• Withdrawing Your Account Balance
• Lump-Sum
• Installment Payments
• Annuities
• Delayed Withdrawals
• Spousal/Survivor Rights
• Designation of Beneficiary

Chapter 10: Other Benefits

• Coverage of Family Members
• Open Season for Retirees
• Alternatives to Regular FEHB Enrollment
• Health Savings Accounts
• FEHB
• Tricare and CHAMPVA
• Benefits and Premiums
• Coordinating FEHB, FEDVIP and FSA
• Medicare
• Medicare Options
• Medicare Prescription Drug Benefit
• The FEHB and Medicare
• Life Insurance
• Basic Life Insurance
• Option A-Standard Insurance
• Option B-Additional Insurance
• Option C- Family Insurance
• Conversion
• Living Benefits
• Assignment of Benefits
• Long-Term Care
• Eligibility and Enrollment
• Special Considerations for Pre-Retirees
• Underwriting
• Benefit Choices
• Daily Benefit Amount
• Benefit Period and Maximum Lifetime Benefit
• Inflation Protection
• Waiting Period
• Service Covered
• Premium Rates
• Changing Coverage
• When Benefits Star and End
• Appeal Rights
• Care Coordination Program
• FLTCIP and FEHB
• BUYOUTS
• Buyouts Authority for WorkForce Restructuring
• Buyout Authority for Downsizing
• Workers Compensation

Chapter 11: Retirement Misenrollments

• Common Errors
• Self Identification Test
• Effect On Previously Determined Errors
• Errors Lasting Less Than Three Years
• Time Limits and Deemed Elections
• Financial Relief
• Appeal Rights
• What To Do If Your Think You Were Misenrolled
• For More Information

Chapter 12: Planning for Retirement

• Well in Advance
• Getting Closer
• Down To The Wire

Chapter 13: The Application Process

• Typical Retirement Forms
• How Your Agency Processes Your Retirement Application
• How OPM Processes Your Retirement Application
• Information Provided To New Retirees
• Monthly Annuity Statements

Chapter 14: Taxes

• Federal Taxes
• Limited Premium Conversion
• Long-Term Care Insurance
• Thrift Savings Plan
• State Taxes

Chapter 15: Survivor Benefits

• Spousal Annuities
• Former Spouse Annuities
• Insurable Interest Annuities
• Changes In A Survivor Annuity Election
• Children s Annuities
• Refund Of Retirement Contributions
• Health Benefits
• Life Insurance
• Long Term Care Benefits
• Thrift Savings Plane
• Social Security Survivor Benefits

Chapter 16: Early Retirement

• Early-Out Authority For WorkForce Restructuring
• Early-Out Authority For Downsizing
• Will You Get An Offer
• Should You Take An Offer
• Potential Reduction In Annuity
• Other Early Retirement Provisions

Chapter 17: Leaving Before Retirement Eligibility

• The Refund Option
• The Deferred Annuity Option
• Federal Employees Health Benefits Program
• Life Insurance
• Thrift Savings Plan
• Federal Long Term Care Insurance Program
• Federal Dental And Vision Insurance Program
• Flexible Spending Accounts
• Buyouts

Chapter 18: Going Back to Work for the Government

• Status Of Benefits On Reemployment
• Federal Employees Health Benefits program
• Thrift Savings Plan
• Flexible Spending Accounts
• Federal Long-Term Care Insurance Program
• Federal Employees Group Life Insurance program
• Special Considerations For Disability Annuitants

Chapter 19: Life Events in Retirement

• You Move
• You Move Outside The U.S.
• You Divorce
• You Marry
• You Have a Baby, A Steph-Child, or A Foster Child
• You Reach Age 65
• You Reach Age 72
• Your Spouse or Child dies
• Your Former Spouse Dies Or Marries Before Age 55
• You Cannot Handle Your Own Money
• You Die
• Family Members Lose Eligibility For Benefits

Chapter 20: Questions and Answers

• Annuities
• Federal income tax
• State income tax
• Allotments to organizations
• Address And Withholding Changes
• Benefit Adjustments
• Disability Annuities
• Survivor Annuities
• Death Of Retiree Or Designated Survivor
• Federal Employee Health Benefits (FEHB)
• Settlements Involving Retirement Benefits

Chapter 21: Useful Phone Numbers, Addresses and Other Services

• Phone Numbers and Addresses
• Social Security
• Thrift Savings Plane
• Court Orders
• Death Benefits Claims
• Internal Revenue Service
• Automated Services
• Social Security Administration
• Voluntary Allotments
• Federal Income Tax
• State Income Tax
• Allotments to Organizations
• Checking and Savings Allotments
• Obtaining Personnel Records

Chapter 22: A Closing Word