[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: 5CFR841.411]

[Page 266]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
          CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (Continued)
 
PART 841--FEDERAL EMPLOYEES RETIREMENT SYSTEM--GENERAL ADMINISTRATION--Table of Contents
 
                       Subpart D--Government Costs
 
Sec. 841.411  Appeals procedure.

    (a) A Government-wide normal cost percentage is presumed to apply to 
all agencies. Any agency appealing application of a Government-wide 
normal cost percentage to any category of employees in its workforce 
must demonstrate to the satisfaction of the Board that the normal cost 
percentage for that category of employees in that agency is 
significantly different from the Government-wide normal cost percentage.
    (b) While an agency has an appeal pending, the Government-wide 
normal cost percentage continues to apply to that agency.
    (c) The Board cannot consider an appeal unless all the documents 
required for a petition for appeal under Sec. 841.410(a) are filed 
before expiration of the time limit for an appeal.
    (d) The Board cannot sustain an appeal unless the Board finds that--
    (1) The data used in the agency's actuarial analysis are sufficient 
and reliable (As a general rule, at least 5 years of data pertaining to 
any group of employees must be analyzed before the results are 
considered sufficient and reliable.);
    (2) The assumptions used in the agency's actuarial analysis are 
justified;
    (3) When all relevant factors are considered together, there is a 
demonstrated difference between the normal cost for the group at issue 
in the appeal and the normal cost for the same group calculated on a 
Government-wide basis; and
    (4) The difference between the Government-wide normal cost 
percentage and the single agency rate would be at least 10 percent of 
the normal cost being appealed.