(2) (A) Subject to the availability of appropriations, there shall be deposited in the Treasury to the credit of the retirement fund, not later than the close of each fiscal year, such amounts as may be required to reduce to zero the unfunded liability (if any) of the fund. Such deposits shall be taken from sums available for that fiscal year for the payment of the expenses of the Court. (B) For purposes of subparagraph (A) of this paragraph, the term “unfunded liability”, with respect to any fiscal year, means the amount estimated by the chief judge to be equal to the excess (as of the close of that fiscal year) of— (i) the present value of all benefits payable from the fund (determined on an annual basis in accordance with section 9503 of title 31 ), over (ii) the sum of— (I) the present values of future deductions under sections 7296(i) and 7297(c) of this title and future deposits under sections 7296(j) and 7296(d) of this title , and (II) the balance in the fund as of the close of the fiscal year. (C) For purposes of subparagraph (B), the term “present value” includes a value determined by an actuary with respect to a payment that may be made under subsection (b) from the retirement fund within the contemplation of law. (D) Amounts deposited in the retirement fund under this paragraph shall not be credited to the account of any individual.
38 USC § 7298(e)(2)
None identified, default scope is assumed to be the parent (subchapter V) of this section.