92 STAT. 2542
29 USC 1023.
31 USC 68b.
Recommendations, submittal to Congress. "Federal Government pension plan." 31 USC 68c. 29 USC 1001 note. 26 USC 3101. 26 USC 3201. 29 USC 1002.
PUBLIC LAW 95-595—NOV. 4, 1978 " (6) other than in the case of a plan described in section 123(b), the Comptroller General shall perform such audits as the Comptroller General deems appropriate in lieu of the requirements for the independent qualified public accountant under section 103 of the Employee Retirement Income Security Act of 1974. "(b) Nothing in this subpart shall be construed as imposing any requirement with respect to a Federal Government pension plan for officers or employees of the Central Intelligence Agency, unless the imposition of such requirement is specifically approved in writing by the President. "(c) Nothing in this Act shall preclude the use by a plan of the services of an enrolled actuary employed by the agency or agencies administering the plan. "SEC. 122. If requested by either House of Congress (or any committee thereof) or if deemed necessary by the Comptroller General, the General Accounting Office shall— "(1) review financial and actuarial statements furnished pursuant to section 121 for the purpose of determining whether the reporting requirements of such section are adequate to carry out the pu.rpose of this subpart; and " (2) submit to the Congress such recommendations for legislative action as it may deem necessary to carry out the purposes of this subpart. "SEC. 128. (a) For purposes of this subpart, the term 'Federal Government pension plan' means a pension, annuity, retirement, or similar plan (other than a plan covered under the Employee Retirement Income Security Act of 1974, or any plan or program which is financed by contributions required under chapter 21 of the Internal Revenue Code of 1954 (the Federal Insurance Contributions Act) or chapter 22 of the Internal Revenue Code of 1954 (the Railroad Retirement Tax Act)), whether or not such plan is an employee pension benefit plan within the meaning of section 3(2) of the Employee Retirement Income Security Act of 1974, established or maintained by the Government of the United States, or any agency or instrumentality thereof, for any of its officers or employees, without regard to the number of participants covered by such plan, and such term includes but is not limited to the following plan: " (1) Civil Service Retirement System; " (2) Foreign Service Retirement and Disability System; "(3) Military Retirement System; " (4) Coast Guard Retirement System; "(5) Commissioned Corps of the Public Health Service Retirement System; " (6) National Oceanic and Atmospheric Administration Retirement System; " (7) Tennessee Valley Authority Retirement System; "(8) nonappropriated fund plans; and "(9) judicial plans.
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