(a) Military service performed before the effective date of the election under Sec. 846.201 creditable as provided under FERS, except as provided in paragraphs (b) and (c) of this section.
(b) Military service described in paragraph (a) of this section which would be creditable under CSRS except for the provisions of Sec. 846.306 and performed by an individual who is subject to an annuity computation under Sec. 846.304(b) is creditable for--
(1) The minimum period for entitlement to an annuity under FERS based on--
(i) The immediate voluntary retirement provisions under Sec. 842.204 of this chapter;
(ii) The early retirement provisions under Sec. 842.205 of this chapter;
(iii) The involuntary retirement provisions under Sec. 842.206 of this chapter;
(iv) The Member retirement provisions under Sec. 842.209 of this chapter;
(v) The military reserve technician retirement provisions under Sec. 842.210 of this chapter;
(vi) The Senior Executive Service, Defense Intelligence Senior Executive Service, or the Senior Cryptological Executive Service retirement provisions under Sec. 842.211 of this chapter; or
(vii) The deferred retirement provisions under Sec. 842.212 of this chapter.
(2) Computation of benefits under Sec. 846.304(b).
(c) If the effective date of the election of FERS by an individual who is subject to annuity computation under Sec. 846.304(b) occurs when the individual is in non-pay status and is performing active military service, benefits for the military service performed before the effective date of the election are computed under CSRS, and benefits for the military service performed after the effective date are computed under FERS. The period of military service is considered to be two separate full periods of service, one ending the day before the effective date of FERS and one beginning on the effective date of FERS. The deposit for the period of service before the effective date of FERS coverage is computed under CSRS provisions set forth in part 831, subpart U of this chapter. The deposit for the period of service beginning on the effective date of FERS coverage is computed under FERS provisions set forth in part 842, subpart C of this chapter.