This bill corrects what lawmakers describe as unfair treatment of certain U.S. Customs and Border Protection officers who were denied enhanced retirement benefits. Specifically, it applies to officers who received job offers before July 6, 2008, but didn't officially start work until on or after that date. The bill treats these officers as if they were employed on July 6, 2008, making them eligible for minimum annuity protections and exempting them from mandatory retirement age requirements. Within 120 days of the bill becoming law, the Department of Homeland Security must identify all eligible individuals and notify them of the correction, while the Office of Personnel Management must implement the corrected annuities, including retroactive adjustments for those already retired. Additionally, the Government Accountability Office must review CBP's hiring and retirement benefits processes and report its findings within 18 months to relevant congressional committees.