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This rule clarifies the manner OPM uses for determining a supplemental liability and the process by which the United States Postal Service (U.S. Postal Service) and the United States Department of the Treasury (U.S. Treasury) may request reconsideration of OPM’s valuation of the supplemental liability.  The  rule also clarifies the employee categories OPM uses to compute the normal cost percentages to make clear that OPM will include members of the Capitol Police as Congressional employees, by adding employees of the U.S. Postal Service as a new employee category so OPM may make actuarial assumptions specific to U.S. Postal Service employees, and by making clear that OPM computes separate normal cost percentages for employees covered under the Federal Employees’ Retirement System (FERS), FERS-Revised Annuity Employees (FERS-RAE), and FERS-FRAE (Further Revised Annuity Employees).  In addition, OPM’s rule amends the definition of actuary used for agency appeals of a normal cost percentage to ensure that this definition reflects current professional standards, and amends the definition of present value factor and actuarial present value where they appear in the regulations to ensure that these definitions are consistent and appropriate.