[Code of Federal Regulations]
[Title 5, Volume 2]
[Revised as of January 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 5CFR839.903]

[Page 251]
 
                    TITLE 5--ADMINISTRATIVE PERSONNEL
 
          CHAPTER I--OFFICE OF PERSONNEL MANAGEMENT (CONTINUED)
 
PART 839_CORRECTION OF RETIREMENT COVERAGE ERRORS UNDER THE FEDERAL 
ERRONEOUS RETIREMENT COVERAGE CORRECTIONS ACT--Table of Contents
 
                     Subpart I_Social Security Taxes
 
Sec. 839.903  What happens to the Social Security taxes I erroneously 
paid when my employer corrects my retirement coverage to CSRS?

    (a) Except for the last 3 years, the money you erroneously paid into 
Social Security will remain to your credit in the Social Security fund. 
The Social Security Administration will include all but those last 3 
years in determining your eligibility for, and the amount of, future 
benefits.
    (b) The amount you paid into Social Security for the last 3 years 
will be used to help pay your CSRS retirement deductions.