; and (ii) subparagraph (B)(ii) shall be entered on individual retirement records under section 8422(d) of such title. (D) Government contributions (i) Civil service retirement annuity If the head of the former employing agency withholds amounts under subparagraph (B)(i), the head of such former employing agency shall make contributions in accordance with section 8334(a)(1)(B) of title 5, United States Code, as if the amounts withheld under subparagraph (B)(i) are retirement deductions made from the basic pay of the impacted Federal employee under subsection (k) or (a)(1)(A) of section 8334 of such title, as applicable. (ii) Federal employees’ retirement system If the head of the former employing agency withholds amounts under subparagraph (B)(ii), the head of such former employing agency shall deposit in the Treasury of the United States to the credit of the Fund an amount equal to the amount that the former employing agency would so deposit under section 8423 of title 5, United States Code, if the amounts paid under section 2(a)(1) to an impacted Federal employee described subparagraph (E) were the basic pay of such impacted Federal employee and such impacted Federal employee, at the time of such payment, was— (I) at the time of such payment, an employee of the former employer agency in the previous Federal position of such impacted Federal employee; and (II) subject to section 8422(a) of title 5, United States Code. (E) Impacted Federal employee described An impacted Federal employee described in this subparagraph is an impacted Federal employee that— (i) selects an appointment and payment under section 2(a)(1); (ii) as of the date of such selection, has not received and is not entitled to receive, and with respect to whose service no other person has received or is entitled to receive, a lump-sum payment under either chapter 83 or 84 of title 5, United States Code, other than— (I) a lump-sum payment under sections 8343a or 8420a of such title