{"data":{"id":"us/5-cfr-847.305","jurisdiction":"us","citation":"5 CFR 847.305","heading":"Basic records.","body":"(a) Agencies must establish and maintain retirement accounts for employees subject to CSRS or FERS in the manner prescribed by OPM.\n(b) The individual retirement record (Standard Form 2806 for CSRS, or Standard Form 3100 for FERS) is the basic record for action on all claims for annuity or refund, and those pertaining to deceased employees and annuitants.","path":["Title 5—Administrative Personnel","CHAPTER I—OFFICE OF PERSONNEL MANAGEMENT","SUBCHAPTER B—CIVIL SERVICE REGULATIONS","PART 847—ELECTIONS OF RETIREMENT COVERAGE BY CURRENT AND FORMER EMPLOYEES OF NONAPPROPRIATED FUND INSTRUMENTALITIES","Subpart C—Procedures for Elections Under the Retroactive Provisions"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-5.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:23:53Z","sha256":"527b0fbf3323eedb816429b7a0db88ad68b1c4212d0e7f508ebb82d5f04769c1","source_id":"us-cfr","stale":true,"prev":"us/5-cfr-847.304","next":"us/5-cfr-847.401"},"notice":"GroundRules: Original legal text. Not legal advice."}