[Code of Federal Regulations] [Title 5, Volume 2] [Revised as of January 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 5CFR838.242] [Page 198-199] TITLE 5--ADMINISTRATIVE PERSONNEL CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (Continued) PART 838--COURT ORDERS AFFECTING RETIREMENT BENEFITS--Table of Contents Subpart B--Procedures for Processing Court Orders Affecting Employee Annuities Sec. 838.242 Computing lengths of service. (a)(1) The smallest unit of time that OPM will calculate in computing a formula in a court order is a month, even where the court order directs OPM to make a more precise calculation. (2) If the court order states a formula using a specified simple or decimal fraction other than twelfth parts of a year, OPM will use the specified number to perform simple mathematical computations. [[Page 199]] (b) Unused sick leave is counted as ``creditable service'' on the date of separation for an immediate CSRS annuity; it is not apportioned over the time when earned. Unused sick leave is not countable as ``creditable service'' in a FERS annuity (except in a CSRS component for an employee who transferred to FERS) or in a deferred CSRS annuity.