Section 841.414 - Computation of the supplemental liability(a) OPM will compute each supplemental liability of the Civil Service Retirement and Disability Fund using demographic factors consistent with those used for the computation of the normal cost percentages under § 841.403 .(b) The supplemental liability will be computed based on the economic assumptions determined by the Board for the most recent valuation of the Federal Employees Retirement System.(c) Each supplemental liability will be rounded to the nearest one hundred million dollars. 82 FR 49281 , Oct. 25, 2017