Archived: Notes to Principal Financial Statements--FY 2004 ...
Retirement Plans and Other Employee Benefits. Employees participate either in the Civil Service Retirement System (CSRS), a defined benefit plan, or in the Federal Employees Retirement System (FERS), a defined benefit and contribution plan. ... Notes to Principal Financial Statements. For the Years Ended September 30, 2004 and 2003. 120 FY 2004 ... ................
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