Second TSP Payment Offer. If, after the first offer of TSP Payment, there are Employees remaining in positions which have been declared redundant, a second offer of a TSP payment will be made to broader classification(s)/classification groupings. The Employer will place the remaining redundant Employees in the vacancies created by the Employees accepting the TSP payment offer, or other appropriate vacancies, in the same manner as stated in Article 32.24(g).