This bill aims to correct the inequitable denial of enhanced retirement and annuity benefits for certain U.S. Customs and Border Protection Officers. It defines "Eligible Individuals" as those who received a tentative job offer before July 6, 2008, but entered into duty on or after that date, ensuring they are considered to have been serving on July 6, 2008, for benefit purposes. These eligible officers will be entitled to the minimum annuity amount and an exemption from mandatory retirement . The Secretary of Homeland Security must identify these individuals, notify them, and provide information to the Office of Personnel Management (OPM) within 120 days, after which OPM will make the necessary annuity corrections, including retroactive adjustments for those already retired. The bill also allows the Secretary to retroactively waive maximum entry age requirements to ensure eligibility for immediate retirement. Additionally, the Government Accountability Office (GAO) is mandated to review CBP's hiring practices concerning enhanced retirement benefits and submit a report to Congress within 18 months.