This legislation addresses the inequitable denial of enhanced retirement and annuity benefits for a specific group of U.S. Customs and Border Protection Officers. It defines an "Eligible Individual" as someone who received a tentative offer of employment before July 6, 2008, but whose duty start date was on or after that date. These individuals are to be considered as serving on July 6, 2008, making them eligible for the minimum enhanced annuity amount and an exemption from mandatory retirement . To implement these changes, the Secretary of Homeland Security must identify all Eligible Individuals, notify them, and provide necessary information to the Office of Personnel Management within 120 days of enactment. The Office of Personnel Management is then directed to make the required annuity corrections, including retroactive adjustments for those who have already retired. Additionally, the bill mandates a review by the Government Accountability Office of CBP's hiring practices and policies concerning eligibility for enhanced retirement benefits, with a report due to Congress within 18 months.