	Introduction

Federal law enforcement officers, as defined in statute, and a few related occupations—such as federal firefighters an d air traffic controllers—are eligible for enhanced retirement benefits. Incorporating additional occupations may address problems of attrition and perceived inequity across law enforcement-related positions. Federal Law Enforcement Officers and Related Personnel

Currently, the definition of a federal law enforcement officer (LEO) for retirement purposes is limited to an employee who performs certain duties defined in statute under either the Civil Service Retirement System (CSRS), which covers federal employees hired before 1984, or the Federal Employees' Retirement System (FERS), which covers federal employees hired in 1984 or later. LEOs and employees who have enhanced retirement benefits also contribute more to their own benefits than regular civilian federal employees and are subject to a mandatory retirement age. The center column lists the public law that provides enhanced retirement benefits for each group. Legislative Rationale for Enhanced Retirement Benefits

The duties of law enforcement personnel place unique physical and psychological demands on individuals employed in those positions. Law enforcement personnel are subject to a mandatory retirement age to maintain this goal, which leads to an expectation of limited federal service for these employees. Consequently, Congress has established enhanced retirement benefits for individuals in these occupations. Under both CSRS and FERS, law enforcement personnel are required by law to retire at the age of 57 or as soon as 20 years of service have been completed after the age of 57. To ensure that law enforcement personnel are eligible for retirement benefits at the mandatory retirement age, certain agencies have also been allowed to implement a maximum age of entry. Law enforcement personnel contribute 7.5% of pay, as do their agencies. Under P.L. By comparison, law enforcement personnel first hired before 2013 contribute 1.3% of pay, while their agencies currently contribute 30.1% of pay. Under P.L. 112-96 , law enforcement personnel first hired in 2013 contribute 3.6% of pay to FERS. 113-67 increased the FERS contribution rate for law enforcement personnel first hired in 2014 or later to 4.4% of pay. Agencies employing law enforcement personnel hired in 2013 or later (including individuals hired in 2014 or later) currently contribute 28.4% of pay. For their first 20 years of service, CSRS law enforcement personnel accrue benefits at the rate of 2.5% per year and 2% for each year after the 20 th year of service. Law enforcement personnel accrue FERS benefits at the rate of 1.7% per year for the first 20 years of service and 1% per year for each year thereafter. Formula for Law Enforcement Personnel Under FERS

Similarly under FERS, the annuity for law enforcement personnel would be
FE RS Annual Pension = [ Years of Service ( not exceeding 20 years) × High-Three Salary × 0.017] + [Years of S ervice ( exceeding 20) × High-Three Salary ×0 .0 1]
For example, law enforcement personnel retiring with 25 years of service would receive a pension equal to
FERS A nnual Pension = [20 × High-Three Salary × 0 .0 17] + [ 5 × High-Three Salary ×0 .0 1]

			Federal Law Enforcement Personnel with Both CSRS and FERS Coverage

Individuals who chose to transfer from coverage under CSRS to FERS with five or more years of creditable civilian service as of the effective date of the transfer, excluding service covered by both CSRS and Social Security deductions, will have a CSRS component to their annuity. Extending Enhanced Benefits to Other Occupational Groups

Many employees in law enforcement occupations are not recognized as LEOs by their agency and OPM, and consequently they are not eligible to receive enhanced retirement benefits. Several employee groups and unions representing individuals in these occupations have sought enhanced benefits through additional legislation.
Federal employees who perform specific duties, as defined in statute, are classified as law enforcement officers (LEOs) for the purpose of federal retirement benefits. LEOs and a few legislatively designated groups, including federal firefighters and air traffic controllers, are eligible for enhanced retirement benefits under the Civil Service Retirement System (CSRS), for individuals hired before 1984, or the Federal Employees' Retirement System (FERS), for individuals hired in 1984 or later.
The availability of enhanced retirement benefits for LEOs and similar groups is linked to an expectation of limited federal service. This limited service is due, in turn, to the rigorous physical demands of law enforcement duties and the mandatory retirement age to which these individuals are subject. LEO enhanced retirement benefits are designed to provide adequate retirement income for federal employees with careers that end at an earlier age with fewer years of service than regular civilian federal employees.
In general, law enforcement personnel are subject to mandatory retirement at age 57, or as soon as 20 years of service have been completed after age 57. The maximum age of entry, which is intended to ensure full retirement benefits upon reaching mandatory retirement age, is typically age 37. Under both CSRS and FERS, law enforcement personnel are eligible for their enhanced benefits at the age of 50 provided they have completed the minimum requirement of 20 years of service. Under FERS, law enforcement personnel with 25 years of service are eligible for retirement regardless of age.
Law enforcement personnel in CSRS and their employing agencies each contribute 7.5% of payroll. CSRS law enforcement personnel accrue benefits at the rate of 2.5% per year for their first 20 years of service and 2% for each year after the 20th year of service. Law enforcement personnel in FERS accrue benefits at the rate of 1.7% per year for the first 20 years of service and 1% per year for each year thereafter. FERS contribution rates vary by date of hire. Law enforcement personnel in FERS first hired before 2013 contribute 1.3% of pay (plus Social Security contributions), and their agencies contribute 30.1% of pay. Under P.L. 112-96, FERS law enforcement personnel first hired in 2013 contribute 3.6% of pay (plus Social Security contributions), and their agencies contribute 28.4% of pay. Finally, under P.L. 113-67, FERS law enforcement personnel first hired in 2014 or later contribute 4.9% of pay (plus Social Security contributions), but their agencies still contribute 28.4% of pay. FERS accrual rates remain unchanged for law enforcement personnel first hired in 2013 or later (including individuals first hired in 2014 or later).
Many employees in law enforcement occupations are not recognized as LEOs by their agencies and OPM for the purposes of federal retirement coverage and, consequently, are not eligible to receive enhanced retirement benefits. Several employee groups and unions representing individuals in these occupations have sought enhanced retirement benefits through additional legislation. Recent Congresses have responded by introducing legislation that would provide enhanced retirement benefits to additional personnel. Though granting more groups such benefits may alleviate problems of attrition and perceived inequity across law enforcement occupations, it would also increase personnel costs for employing agencies as well as overall federal expenditures on civilian federal retirement benefits.