incorporated the notion of the amount of child’s insurance benefits which are or would be payable under title II of the Social Security Act . (2) Civil service retirement system (A) Section 8334(k) of such title (relating to special rules for determining deductions and contributions for individuals subject to offset-83 treatment), which incorporates the notion of the OASDI contribution made from Federal wages of the individual concerned. (B) Section 8349 of such title (relating to offset based on certain benefits under the Social Security Act ), which incorporates notions relating to actual or constructive eligibility for benefits under the Social Security Act , and the amount of those benefits. (3) Coordination provisions Provisions of law involving a reduction or other adjustment in retirement benefits (or eligibility therefor), based on any individual’s eligibility for benefits under title II of the Social Security Act . (4) Other retirement systems Similar provisions of law under other retirement systems covering Federal civilian or military personnel. (d) Provisions relating to the new system To the extent that the report and draft legislation relate to the implementation of any other title of this Act, each shall address at least the following: (1) What the specifications for the S.A.F.E. account payroll deduction program or programs covering Federal civilian and military personnel shall be or, alternatively, how those specifications shall be developed. (2) Which agencies or instrumentalities of the Federal Government shall be responsible for operating or maintaining which aspects of the program or programs referred to in paragraph (1). (3) Which penalty provisions are appropriate or inappropriate with respect to the Federal Government in its capacity as a covered employer , subject to what modifications (if any). II Tax-exempt S.A.F.E. accounts 201. S.A.F.E. accounts (a) In general Part VII of subchapter B of chapter 1 of the Internal Revenue Code of 1986 (relating to additional itemized deductions for