5 U.S.C. § 8909a — Postal Service Retiree Health Benefits Fund

(a) There is a fund in the Treasury, called the Postal Service Retiree Health Benefits Fund, run by OPM. (b) The Fund can pay, without a yearly limit, the government contributions required under section 8906(g)(2)(A). (c) The Treasury Secretary must immediately invest money in the Fund that is not needed right away, in interest-paying U.S. government securities — the same way money is invested for the Civil Service Retirement and Disability Fund. (d) (1) By June 30, 2026, and every June 30 after that, OPM must calculate, for the fiscal year that just ended, how much (if any) the government's required contributions under section 8906(g)(2)(A) were more than the actual estimated cost of retirees' claims. (2) By September 30 of that same year, the Postal Service must pay that extra amount (if any) into the Fund. (e) Any calculation required under section 3654(b) of title 39 must be based on: (1) the present-day value of future claims costs for (A) current Postal Service annuitants as of the end of that fiscal year, and (B) current Postal Service employees who, as of that date, would (i) be eligible to become annuitants under section 8901(3)(A)(i) or (ii), and (ii) if they retired that day, would meet the coverage rules in section 8905(b); (2) the same economic and actuarial methods used to figure the Postal surplus or supplemental liability under section 8348(h); and (3) any other methods OPM's Director thinks are appropriate, including a health-care cost trend rate. (f) After talking with the Postal Service, OPM must issue whatever regulations it decides are necessary. (g) "Estimated net claims costs" means: the total of (1)(A) the estimated cost a carrier spends providing, paying for, or reimbursing health services for Postal Service annuitants and people covered under their enrollment, plus (1)(B) a reasonable share of indirect expenses tied to that, as OPM decides — minus (2) the amount withheld from or paid by those annuitants under section 8906.