 The Postal Accountability and Enhancement Act of 2006 (PAEA) obligates the USPS to fund the present value of earned retirement obligations (essentially past promises which have not yet come due) within a ten-year time span.In contrast, private businesses in the United States have no legal obligation to pay for retirement costs at promise-time rather than retirement-time, but about one quarter do.The Office of Personnel Management (OPM) is the main bureaucratic organization responsible for the human resources aspect of many federal agencies and their employees.