Postal surplus or supplemental liability
(1) In this subsection, the term “Postal surplus or supplemental liability” means the estimated difference, as determined by the Office, between— (A) the actuarial present value of all future benefits payable from the Fund under this subchapter to current or former employees of the United States Postal Service and attributable to civilian employment with the United States Postal Service; and (B) the sum of— (i) the actuarial present value of deductions to be withheld from the future basic pay of employees of the United States Postal Service currently subject to this subchapter under section 8334; (ii) that portion of the Fund balance, as of the date the Postal surplus or supplemental liability is determined, attributable to payments to the Fund by the United States Postal Service and its employees, minus benefit payments attributable to civilian employment with the United States Postal Service, plus the earnings on such amounts while in the Fund; and (iii) any other appropriate amount, as determined by the Office in accordance with generally accepted actuarial practices and principles.