Comments on S. 99 To Eliminate an Inequity in Computing Annuities of Federal Law Enforcement Officers or Firefighters

S. 99 would extend the special annuity formula of 2.5 percent based on an average annual pay earned during the 3 consecutive highest paid years for retiring Federal employees who have completed at least 5, but less than 20, years of law enforcement or firefighter service. It is recommended that S. 99 not be enacted. The purpose of the preferential retirement benefits was to induce retirement after 20 years in order to maintain a young, vigorous workforce. S. 99 is inconsistent with this legislative purpose.