The Pentagon has sent guidance to Defense Department components regarding the use of buyouts and early retirement offers under a recently enacted DoD budget law, noting that the agency now has permanent authority to offer both types of incentives but that “receipt of a buyout or an early retirement is not an employee entitlement regardless of the availability of adequate authority allotments.” DoD noted that the number of allowable buyouts, for either downsizing or restructuring purposes, is limited to 25,000 a year, excluding “non-appropriated fund” employees and employees affected by base closings. Based on shares of civilian employment, that figure was allocated as 7722 to the Army, 7135 to the Navy, 5873 to the Air Force and 4270 to various Defense agencies. The guidance noted that the buyout authority mirrors provisions in previous authorities, with a pre-tax maximum payment of $25,000, management discretion over whether and how offers are made, and restrictions on reemployment for buyout takers.