Whether the United States Postal Service Bears Responsibility for the Cost of Certain Civil Service Retirement Benefits Paid to Its Employees

The United States Postal Service is responsible for the full cost of retirement benefits owed to its employees under the Civil Service Retirement System attributable to pay increases that USPS granted on and after the date it was established, including with respect to increases in benefits accrued during those employees’ years of service at USPS’s predecessor, the Post Office Department.