97 STAT. 432 PUBLIC LAW 98-76—AUG. 12, 1983 45 USC 231c. Transfer of funds. 45 USC 231f. 42 USC 401. 45 USC 231c. Effective dates. 45 USC 231f note. 45 USC 231n note. Ante, p. 431. 45 USC 360. Account resulting from the payment of additional benefits based on military service credited under this Act: Provided, however. That, in determining the amount to be appropriated to the Railroad Retire- ment Account for any fiscal year pursuant to the provisions of this subsection, there shall not be considered any costs resulting from the crediting of military service under this Act for which appropri- ations to such Account have already been made pursuant to section 4(1) of the Railroad Retirement Act of 1937. Any determination as to loss in interest to the Railroad Retirement Account pursuant to clause (C) of the first sentence of this subsection shall take into account interest from the date each annuity based, in part, on military service began to accrue or was increased to the date or dates on which the amount appropriated is credited to the Account. The cost resulting from the payment of additional benefits under this Act based on military service determined pursuant to the preceding provisions of this subsection shall be adjusted by applying thereto the ratio of the total net level cost of all benefits under this Act to the portion of such net level cost remaining after the exclu- sion of administrative expenses and interest charges on the un- funded accrued liability as determined under the last completed actuarial valuation pursuant to the provisions of subsection (g) of this section. At the close of the fiscal year ending June 30, 1975, and each fiscal year thereafter, the Board shall, as promptly as practic- able, determine the amount to be appropriated to the Account pursu- ant to the provisions of this subsection, and shall certify such amount to the Secretary of the Treasury for transfer from the general fund in the Treasury to the Railroad Retirement Account. When authorized by an appropriation Act, the Secretary of the Treasury shall transfer to the Railroad Retirement Account from the general fund in the Treasury such amounts as, from time to time, may be determined by the Board pursuant to the provisions of this subsection and certified by the Board for transfer to such Account. In any determination made pursuant to section 7(c)(2) of this Act, no further charges shall be made against the Trust Funds established by title II of the Social Security Act for military service rendered before January 1, 1957, and with respect to which appro- priations authorized by clause (2) of the first sentence of section 4(1) of the Railroad Retirement Act of 1937 shall have been credited to the Railroad Retirement Account, but the additional benefit pay- ments incurred by such Trust Funds by reason of such military service shall be taken in account in making any such determina- tion.". (c)(1) The amendment made by subsection (a) of this section shall be effective on October 1, 1983. (2) The amendments made by subsection (b) of this section shall be effective on the date immediately following the day in June 1984 when the total amount of money outstanding to the Railroad Retire- ment Account under section 15(b)(2) of the Railroad Retirement Act of 1974 is retransferred to the general fund under that section. SEC. 302. Subsection (d) of section 10 of the Railroad Unemploy- ment Insurance Act is amended by adding at the end thereof the following new sentence: "No transfer shall be made under this subsection from the Railroad Retirement Account after September 30, 1985, and no such transfer shall be made on or before September 30, 1985, for purposes of paying benefits and refunds due after such date.".
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