Federal HR Policies Affecting Schedule A Appointment
Individual Retirement Record (IRR)
The Individual Retirement Record (IRR) is the document used to record an employee's work history and retirement deductions. The SF-2806 is used for employees covered by the Civil Service Retirement System (CSRS); the SF-3100 is used for employees covered by Federal Employees Retirement System (FERS). Cooperative Extension Service (CES) organizations are no longer required to process their personnel actions using the CES 436, Notification of Personnel Action form; therefore, the IRR becomes the most important record of data for all of the CES employees with federal retirement and other benefits.
IRR's are maintained for each CES employee subject to CSRS or FERS retirement coverage and deductions. The Office of Personnel Management (OPM) uses the IRR as the basic record for determining the retirement benefits payable to a separated employee or their survivor(s). Therefore, it is important that each IRR be correct, complete, clear in every detail, and properly certified so that OPM may process claims expeditiously.
OPM’s CSRS and FERS Handbook for Personnel and Payroll Offices:
Chapter 80, Payroll Office Reporting of Deductions and Contributions
Chapter 81, Individual Retirement Records and Registers of Separations and Transfers
Chapter 84, Correction of Retirement Records
Several general rules must be observed when completing the SF 2806/SF 3100. These rules are explained below:
- No Entries in Margins - Keep all entries within the ruled lines of the IRR. If necessary, use a second line rather than the margin to complete an entry.
- Changes and Erasures - Changes on the IRR must be made by lining through the old data. Do not make changes by erasure or whiteout, line through instead. Changes must be noted and initialed by the certifying officer (or other responsible person) who has the authority to certify the form. Notations are made as near as possible to the corrected item.
"Date changed to 5-4-92 (initials),"
"Amt. Changed to $26, 036 (initials),"
"Sep. Changed to RIF (initials)"
- Standard Abbreviations and Remarks - Record changes on the IRR using the Nature of Action abbreviations and their authority.
- Certification - Upon separation, the IRR is certified by the CES designated officer.
Enter "DEDUCTIONS AND SERVICE CERTIFIED CORRECT" on the line following the last entry on the Fiscal Record. Below this entry, and certification statement the designated officer must sign and date the form, and include their position title.
Preparation of the SF 2806 or the SF 3100
The IRR should be prepared and maintained by the servicing payroll office or Human Resources Office. The data on the form is in the same sequence as the corresponding individual personnel and earning records.
The IRR is prepared for each new employee covered by CSRS or FERS, and for reemployed annuitants who choose to have CSRS deductions withheld. This applies to all Reemployed annuitants on the rolls as of January 31, 2003.
Maintaining the SF 2806 or the SF 3100
The SF 2806/SF 3100 is maintained by regularly posting the employee's service history and retirement deductions. Attached are examples of SF 2806's and SF 3100's.
- Example 1, SF 2806, CSRS Record With Termination of Schedule A Appointment, Posting of Subsequent Personnel Data, and Separation to Another CES Office
- Example 2, SF 3100, Termination of Schedule A Appointment, Excess LWOP, and Posting of Subsequent Personnel Data
- Example 3, SF 2806, Frozen Retirement Record
- Example 4, SF 3100, FERS Record with Frozen CSRS Component
- Example 5, SF 2806, Redesignated FERS Retirement Record
- Example 6, SF 3100, FERS Record With Interim Service on Redesignated FERS Retirement Record
- Example 7, SF 2806, CSRS Record With Termination of Schedule A Appointment, Posting of Subsequent Personnel Data, and Retirement
In addition to the service history and the retirement deduction, enter the following on the IRR under REMARKS in column 4 or 8 whenever applicable.
- Hours of leave (including furlough and suspension) without pay (LWOP). In column 8, report all periods of LWOP for each year and rates of pay involved for each period of LWOP. (See example 2.)
- Basic pay, including any overtime pay, holiday pay, Sunday pay, or other pay that is basic pay for retirement purposes.
- For employees serving on a part-time basis with a regular tour of duty determined in advance, the tour of duty (such as 4 hours a day, 5 days a week). (See example 6.) Enter:
(The employee's part-time tour of duty is 20 hours per week) in Remarks Column 4, and,
(The employee's part-time tour of duty is Monday - Friday 8:00 to 12:00 .) In Remarks Column 8
NOTE: A change in work schedule is not required if the change is for no more than one pay period. A change in hours is not required if the change will be effective for no more than two pay periods.
In addition, if the number of part-time hours that an employee worked exceeds his or her official tour of duty provide the total number of non-overtime hours.
- If the separation action is for retirement, the last date on which the employee was in pay status and, for CSRS employees and FERS employees whose annuity will have a CSRS component, the amount of unused sick leave, as applicable. (See example 7.)
- If the FISCAL RECORD space on one side of a IRR becomes filled and postings are made on the other side, the amount carried forward is noted on the new side.
- Enter the retirement service computation date in the "Remarks" column 8 on the IRR as follows: SCD (mm/dd/yy).
NOTE: The SCD must be computed excluding any service that is not creditable for retirement purposes, (e.g. unpaid Post-56 military service, Post -1988 non-deduction service for FERS, refunded FERS service, etc.)
The record and account of voluntary contributions are maintained by OPM and not by the employing agency. Agencies must not, under any circumstances, enter a reference to voluntary contributions on the employee's SF 2806.
Service Credit Payments for Post-1956 Military Service are recorded on the IRR's. The employing agency must retain IRR's for military deposits until the employee transfers, separates, or dies in service; even when the deposit is paid in full. (Additional information on Service Credit Payments can be found in Chapter 23 of OPM's CSRS and FERS Handbook.)
Frozen SF 2806's and Redesignating the SF 2806
When a CSRS employee elects to become covered by FERS, the SF 2806 must be "frozen" or "redesignated." Whether the SF 2806 is "frozen" or "redesignated" depends on whether the employee had enough prior service to have a CSRS component in a future annuity.
The "frozen" SF 2806 is used for employees who transfer to FERS with 5 or more years of potentially creditable civilian service other than CSRS Interim or CSRS Offset Plans as of the effective date of the election to transfer to FERS. A frozen record does not impart FERS credit. The following procedures must be followed to "freeze" the SF 2806:
- Step 1 - Stop posting the SF 2806 at the end of the pay period in which the election to transfer to FERS is made. Post the effective date of the transfer, the final balance of the employee's retirement withholdings, and the employee's sick leave balance to the frozen SF 2806. (See example 3.)
Note: Sick leave can only be used if the agency has a sick leave policy approved by OPM. The employee's sick leave account must continue to be maintained, as the employee will receive the lesser of the balance at the time of transfer to FERS or the balance at the time of retirement.
- Step 2 - Start a new SF 3100 that begins with the first pay period after receipt of the election to transfer to FERS. The 3100 should be noted with the effective date of conversion. (See example 4.)
- Step 3 - Enter "FROZEN RETIREMENT RECORD" on the "Do Not Use" portion of the SF 2806. (See example 3.)
- Step 4 -Transfer the applicable SF 2806's from the CSRS withholding control account to the FERS withholding control account. Complete and submit the SF 2807 Register of Separations and Transfers to OPM and make a notation at the bottom of the SF 3100. (See example 4.)
The SF 2806 must be redesignated as an SF 3100 when an employee transfers to FERS with less than 5 years of creditable non-offset CSRS service. (This usually applies to certain CSRS Offset employees who elect to transfer to FERS.) All prior CSRS service covered by the record becomes subject to FERS rules and the employee may request a refund of excess contributions, if there are excess contributions. (See Chapter 33, Return of Excess Contributions, in OPM's CSRS and FERS Handbook.)
The following procedures must be followed to "redesignate" the SF 2806 as an SF 3100:
- Step 1 - Stop posting the SF 2806 at the end of the pay period in which the election to FERS is received by the agency. Agencies maintaining hard copy SF 2806's should strike a total on the actual record as of the end of the pay period in which the election was received. (See example 5.)
- Step 2 - Initiate a new FERS Individual Retirement Record on an SF 3100 for the transferring employee. Total the accumulated salary deductions through the election period and redesignate the SF 2806 as an SF 3100. (See example 6.)
- Step 3 - Annotate the redesignated CSRS record in the REMARKS column (4) as follows: "Elected FERS (or) Automatic transfer to FERS, and the effective, (date)." Enter in the "Do Not Use" portion of the SF 2806 the following : "FERS RETIREMENT RECORD." (See example 5.)
- Step 4 - Indicate the effective date of transfer to FERS on both the redesignated SF 2806 and the new SF 3100. (Examples 5 and 6.)
- Step 5 - Transfer the redesignated CSRS Individual Retirement Record account balance to the agency's FERS control account.
If the employee entered service for the first time on or after 1-1-84, but before 1-1-87, he or she was automatically transferred to FERS without any voluntary action. Employees that were covered by CSRS Interim rules with less than 5 years of creditable service by January 1, 1987 were also automatically transferred to FERS effective January 1, 1987. In both cases, the SF 2806 was redesignated as an SF 3100 effective January 1, 1987. (See examples 5 and 6.)
Separations and Disposition of IRR's
The SF 2806/SF 3100 must be closed out and sent to OPM no later than 30 calendar days after separation. If the employee is indebted to the agency the IRR should be forwarded to OPM within 60 days.
The IRR's should be handled and closed out depending on the type of separation.
Separation for Death
When separation is on account of death, do not delay closing out the SF 2806/SF 3100 pending settlement of the employee's final salary and handling of accrued leave.
Separation for Transfer
When separation is by transfer to another agency or CES organization, the SF 2806/SF 3100 is always closed out and submitted to OPM. If an SF 2806 or SF 3100 was forwarded in error to the gaining agency, it is returned to the losing agency for transmittal to OPM. Under no circumstances is the SF 2806/SF 3100 to be taken up in the accounts of the gaining agency.
When an employee transfers to another CES office a copy of the IRR should be sent to the gaining CES office. The information on the record is for information purposes only and the payment information should not be taken up in the accounts of the gaining CES office.
When a separating or transferring employee is indebted to the CES organization or U. S. Government, the losing agency should not retain the debtor's SF 2806/SF 3100 pending resolution of the overpayment. Instead, the losing agency should forward the SF 2806/SF 3100 to OPM within 60 days of the debtor' separation or transfer.
A notation regarding the debt can be added to column 8 (REMARKS) under the FISCAL RECORD. If the agency is not in possession of the IRR a separate document showing the employee’s name, date of birth, Social Security Number, and date of separation, if known can be submitted to OPM. If the agency wants OPM to offset the debt from the retirement payments due the employee, the agency must submit a properly completed SF 2805, Request for Recovery of Debt Due the United States, to OPM.
A separation, other than a disability retirement separation, requires that the SF 2806/SF 3100 be closed out and certified. All records must include the following information:
- Date of Separation;
- nature of Separation Action;
- post current calendar year retirement deductions to date of separation;
- post accumulative total of all retirement deductions;
- certify the record by adding "Deductions and Service Certified Correct" on the next line following the last entry on the fiscal record, and adding Signature and Title, and date on the IRR; and
- balance of remaining unused sick leave. This is required if the agency has a sick leave policy on file approved by OPM. Note: The balance cannot exceed the cumulative total or limit specified in the agency's policy.
Sick leave balances for employees that transferred to FERS with frozen sick leave should be noted on the IRR, e.g. Sick Leave Balance as of 7/18/87 416 hours. (See example 3)
Note: Unused sick leave balances are only reflected on SF 3100's when the employee transferred to FERS by election and has a CSRS annuity component. In addition, the employee's sick leave account must continue to be maintained after the employee transferred to FERS. The amount of frozen sick leave and the balance at the time of retirement must be noted on the SF 3100. OPM will credit the employee with the lesser of the two amounts.
If the agency does not have an approved sick leave policy 0 hours or none should be added to the IRR, e.g. Sick Leave Balance 0. Also use this remark if the agency has an approved sick leave policy and the employees' balance is 0.
- employees Service Computation Date for retirement, i.e., SCD (month-date-year);
- health Benefits Enrollment Code, or Agency/Employee does not participate in the FEHB program; and
- FEGLI coverage or Agency/Employee does not participate in the FEGLI program
(If the employee elected not to enroll in FEHB, and/or declined FEGLI enter the appropriate information on the IRR, e.g., Employee elected not to enroll in FEHB on (enter date), and/or, Employee declined FEGLI on (enter date of declination).)
Note: The IRR may also include remarks regarding prior service and information regarding deposits made or not made for prior service, e.g. "No Post-1956 Military Service Credit Deposit Made With This Agency." Remember - References to voluntary contributions cannot be made on the IRR's.
The SF 2806 or SF 3100 is sent, together with the SF 2807/SF 3100 Registers of Separation and Transfers, to:
Office of Personnel Management
Retirement Operations Center
Post Office Box 45
Boyers, PA 16017-0045
If an application for benefits (refund, annuity, or death) has been filed, send the applications with the SF 2806 and SF 2807 for CSRS, or the SF 3100 and SF 3103 for FERS.
If the employee separated under an Early Optional Retirement, the authority for the Voluntary Early Retirement Authority (VERA) must be added to the IRR.
The retirement service computation (shown in block 12 of CES 436) must be entered in the "Remarks" column on the SF 2806 and the SF 3100. If the date was adjusted after the termination of the Schedule A appointment a "Change in SCD" action must be added to the IRR and the new date is added to the remarks column. If the change in date was the result of a deposit being made, or a required deposit was not made and the service is not creditable without the deposit, a notation regarding the deposit must be added to the IRR.
If the requirements for continued health benefits enrollment appear to be met, attach all SF 2809's and 2810's with the application for retirement or death benefits.
When an employee with a former spouse separates and the employee's former spouse has health benefits coverage through the employee's former agency the employing office must include on the SF 2806/SF 3100 the former spouse' name, date of birth, Social Security Number, and the name and address of the office maintaining the health benefits file. Separations include transfers to another agency, retirement, leaves Federal service, or deaths.
If the IRR has already been forwarded to OPM, the agency should use the SF 2806-1 or SF 3101 to notify OPM of a former spouse's enrollment, cancellation, or termination of enrollment.
The agency should complete the SF 2821, Agency Certification of Insurance Status, when an insured employee separates for retirement on immediate annuity and appears to meet the requirements for continued life insurance coverage. All SF-54 and/or SF 2823 Designation of Beneficiary forms must be attached to the SF 2821 when the package is forwarded to OPM.
Disability cases require different close out procedures due to the approval or denial of the applications submitted for disability retirement. Agencies must execute a preliminary and a final SF 2806/SF 3100.
An application for disability retirement is accompanied by a closed out and certified PRELIMINARY SF 2806/Sf 31000. The words "PRELIMINARY Disability Retirement" is added to the top center of the IRR form. The following information is also included on the Preliminary IRR:
"Pay ceased (date);" Or "Pay will cease on (date);" Or "Remains in Duty Status" ;
"No unused sick leave", Or "Will use all sick leave;" Or "Unused sick leave (number) hours as of (date pay ceased or will cease)" (Show sick leave on the preliminary SF 3100 only if there is a CSRS component)
Include information regarding health and life insurance on the preliminary IRR.
Provide the service computation date on the preliminary IRR.
Before forwarding the preliminary SF 2806/SF 3100 to OPM, the employing agency prepares a new SF 2806/SF 3100 with the word "Final" added at the top. The final IRR is kept by the agency and maintained in the same manner as the original.
If the employee's claim for disability retirement is approved, OPM notifies the agency, which then separates the employee and closes out and forwards the final IRR as in other separation cases, accompanied by the SF 2807/SF 3103, Register of Separations and Transfers.
Note: The service history must be updated to show any pay changes and deductions since the preliminary SF 2806/SF 3100, the last day of pay, and, if applicable, unused sick leave balance.
If the employee is on LWOP when the approval notice is received, separate the employee, close out the final IRR, and send it to OPM. The Last Day of Pay (LDOP) must be recorded on the final disability retirement record card.
If the employee is in pay status, send the final SF 2806/SF 3100 to OPM within 30 days of separation. Forward any required health benefits or group life insurance documents with the final IRR.
If the employee's claim is denied, the final SF 2806/SF 3100 continues to be used for recording the employee's subsequent service history and fiscal data. OPM does not return the preliminary SF 2806/SF 3100 to the agency.
Correction of Individual Retirement Record After Transmittal to OPM
The correction of errors made on IRR's transmitted to OPM for separated employees is generally made on the SF 2806-1, Notice of Correction of Individual Retirement Record for CSRS, and on the SF 3101, Notice of Correction of Individual Retirement Record for FERS, and forwarded to OPM as soon as possible. Typical errors include:
- Error in service history data (such as salary rates, sick leave, etc.);
- understatement of retirement fund deductions; and
- overstatement of retirement fund deduction.
Understatements of deductions are corrected by completing a "SUPPLEMENTAL" IRR and forwarding it to OPM with the SF 2807/SF 3103, Register of Separations and Transfers.
Overstatements of deductions are corrected by completing the SF 2806-1/SF 3101 and forwarding it to OPM.
Corrections to IRR's are to be forwarded to:
Office of Personnel Management
Retirement Operations Center
Post Office Box 45
Boyers, PA 16017-0045
Additional information on Individual Retirement Records (IRR's) and Registers of Separations and Transfers can be found in Chapter 81 of OPM's CSRS and FERS Handbook
Prior to the termination of the CES Schedule A appointment authority copies of the CES/ES 436 Personnel Action forms were forwarded to USDA, HRD, MSB annually. However, the termination of the Federal appointments ended the processing of official Federal personnel actions and started a new process of posting Federal benefit information as well as pertinent personnel actions on the former Schedule A appointees’ Individual Retirement Record.
In keeping with our policy to maintain reasonably current records and benefit information on CES employees with Federal benefits please forward a copy of your employee’s IRR annually. This includes copies of IRR’s for all current employees and employees that separated during the previous calendar year covered by the Federal retirement system. Please post all open season health benefits changes and annual pay increases effective January before you copy and submit your records. In addition, we would appreciate it if you would separate the current employees’ records from the separated employees’ records. Please forward a copy of your employee’s IRR to the USDA HRD/CES Team no later than February 28.
For more information regarding Schedule A appointments and former Schedule A appointees contact the employing CES HRD Office and/or the USDA HRD/CES Team.
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