Federal Employees Retirement System (FERS) Chapter Content Modules Status 1 FERS: Introduction 2 FERS: Components of the Pension 3 FERS: Full Eligibility for Regular Employees 4 FERS: Full Eligibility for Special Provision Employees 5 FERS: Early Out & Discontinued Service 6 FERS: Deferred Retirement 7 FERS: Disability Retirement 8 FERS: MRA+10 Retirement 9 FERS: Special Types of Service: Overview 10 FERS: Special Types of Service: Non-Deduction Service 11 FERS: Special Types of Service: Refunded Service 12 FERS: Special Types of Service: Military Service 13 FERS: Cost of Living Adjustments (COLAs) 14 FERS: Taxes on Federal Pensions 15 FERS: Retirement Process