unfunded liability
(3) Unfunded liability .— (A) There are authorized to be appropriated to the Judicial Officers’ Retirement Fund amounts required to reduce to zero the unfunded liability of the Fund. (B) For purposes of subparagraph (A), the term “unfunded liability” means the estimated excess, determined on an annual basis in accordance with the provisions of section 9503 of title 31 , of the present value of all benefits payable from the Judicial Officers’ Retirement Fund over the sum of— (i) the present value of deductions to be withheld under this section from the future basic pay of bankruptcy judges and magistrate judges; plus (ii) the balance in the Fund as of the date the unfunded liability is determined. In making any determination under this subparagraph, the Comptroller General shall use the applicable information contained in the reports filed pursuant to section 9503 of title 31 , with respect to the retirement annuities provided for in this section. (C) There are authorized to be appropriated such sums as may be necessary to carry out this paragraph.