Exhibit 10.1
AMENDMENT TO THE
SPX CORPORATION SUPPLEMENTAL RETIREMENT PLAN
FOR TOP MANAGEMENT
Pursuant to the powers of amendment reserved in Section 6.1 of the SPX Corporation Supplemental Retirement Plan for Top Management (the “Plan”), SPX Corporation hereby amends the Plan in the following manner:
1. Effective August 24, 2005, Section 1.1 is deleted and replaced with the following:
“1.1 “Actuarial Equivalent” means a benefit having the same value as the benefit it replaces. Actuarial equivalency shall be determined on the basis of the following assumptions:
(a) For purposes of converting a 100% joint and survivor annuity or a 50% joint and survivor annuity (as the case may be) at Normal Retirement Age to a lump sum or a lump sum at any age to a 100% joint and survivor annuity or a 50% joint and survivor annuity (as the case may be) at Normal Retirement Age or at any other time, (i) mortality shall be based upon the table prescribed in Code Section 417(e)(3)(A)(ii)(I), (ii) the ages of the Participant and the Participant’s spouse shall be their actual ages and (iii) the assumed interest rate shall be the annual interest on 30-year Treasury securities, as published by the Board of Governors of the Federal Reserve System, for the November prior to the Plan Year during the which the distribution is made.
(b) For purposes of converting a 100% joint and survivor annuity or a 50% joint and survivor annuity (as the case may be) into a single life annuity, the factors set forth in Table A (attached hereto) shall be applied. If a Participant is not married, such application shall be based on the assumption that the Participant is married and that he and his spouse are the same age. If a Participant is married, such application shall be based on the actual ages of the Participant and his spouse. For purposes of converting into any other optional annuity form of benefit available under the Plan, the 100% joint and survivor annuity or the 50% joint and survivor annuity (as the case may be) shall first be converted into a single life annuity, as describe above, after which the actuarial factors set forth in Appendix A of the SPX Qualified Plan (as amended) shall be applied.”
2. Effective January 1, 2005, Section 1.18 is deleted and replaced with the following:
“1.18 “Other Nonqualified Pension Plans” shall mean the following plans (and predecessor plans) sponsored by the Company: the SPX Corporation Supplemental Individual Account Retirement Plan (the “Supplemental IARP”), the SPX Corporation Retirement Plan for Directors, the Restoration Plan for the Salaried Defined Benefit Retirement Plans of United Dominion Industries, Inc., the United Dominion Industries, Inc. Supplemental Executive Retirement Plan, the Marley Company Supplemental Benefits Plan and the UDI Core Industries,
Inc. Benefit Equalization Plan or any other non-qualified defined benefit plan sponsored by the Company.”
3. Effective as of January 1, 2005, the reference in Section 2.3 to “Supplemental IARP” shall be amended to read “Other Nonqualified Pension Plans.”
4. Effective August 24, 2005, Section 3.1 is deleted and replaced with the following:
“3.1 Normal Retirement.
(a) Normal Retirement for Employees Who Became Participants Before August 24, 2005. For Employees who became Participants in the Plan before August 24, 2005, the Top Management Retirement Benefit payable to an eligible Participant on his Normal Retirement Date, shall be a monthly amount in the form of a 100% joint and survivor annuity equal to the remainder of (1) minus (2), as described below:
(1) 60% of Final Average Pay multiplied by a ratio, the numerator of which is the Participant’s Continuous Service (not to exceed 15) and the denominator of which is 15; minus
(2) the Participant’s SPX Qualified Plan Benefit determined as of the Participant’s Normal Retirement Date without regard to when such benefit is actually paid.
(b) Normal Retirement for Employees Who Become Participants on and after August 24, 2005. For Employees who become Participants in the Plan on and after August 24, 2005, the Top Management Retirement Benefit payable to an eligible Participant on his Normal Retirement Date, shall be a monthly amount in the form of a 50% joint and survivor annuity equal to the remainder of (1) minus (2), as described below:
(1) 50% of Final Average Pay multiplied by a ratio, the numerator of which is the Participant’s Continuous Service (not to exceed 20) and the denominator of which is 20; minus
(2) the Participant’s SPX Qualified Plan Benefit determined as of the Participant’s Normal Retirement Date without regard to when such benefit is actually paid.”
5. Effective August 24, 2005, Section 3.2 is deleted and replaced by the following:
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“3.2 Early Retirement.
(a) Early Retirement for Employees Who Became Participants Before August 24, 2005. For Employees who became Participants in the Plan before August 24, 2005, the Top Management Retirement Benefit payable to an eligible Participant on his Early Retirement Date, shall be a monthly amount equal to the Top Management Retirement Benefit to which he would be entitled at his Normal Retirement Date pursuant to Section 3.1(a) above, with the following adjustments:
(1) Amount If Early Retirement Is Within Five Years of Normal Retirement Age. The monthly amount of Early Retirement Benefit payable hereunder to a Participant whose Early Retirement Date is within five (5) years of his Normal Retirement Age shall be an amount computed in the same manner as a benefit under Section 3.1(a) (without regard to Section 3.1(a)(2) above) based on his Final Average Pay and Continuous Service as of his Early Retirement Date.
(2) Amount If Early Retirement Is More Than Five Years From Normal Retirement Age. The monthly amount of the Early Retirement Benefit payable hereunder to a Participant whose Early Retirement Date is more than five years prior to his Normal Retirement Age shall be computed in the same manner as a benefit under Section 3.1(a) above (without regard to Section 3.1(a)(2)), based on his Final Average Pay and Continuous Service as of his Early Retirement Date, but such amount shall be reduced by one-twelfth (1/12) of 3% for each complete calendar month by which his first Early Retirement Benefit payment precedes his age 60.
(3) Reductions for Other Plans. The benefit so determined shall be reduced by the SPX Qualified Plan Benefit, or the Actuarial Equivalent thereof, if such benefit could not have been paid at such date.
(b) Early Retirement for Employees Who Become Participants on and after August 24, 2005. For Employees who become Participants in the Plan on and after August 24, 2005, the Top Management Retirement Benefit payable to an eligible Participant on his Early Retirement Date, shall be a monthly amount equal to the Top Management Retirement Benefit to which he would be entitled at his Normal Retirement Date pursuant to Section 3.1(b) above, with the following adjustments:
(1) Amount If Early Retirement Is Within Three Years of Normal Retirement Age. The monthly amount of Early Retirement Benefit payable hereunder to a Participant whose Early Retirement Date is within three (3) years of his Normal Retirement Age shall be an
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amount computed in the same manner as a benefit under Section 3.1(b) (without regard to Section 3.1(b)(2) above) based on his Final Average Pay and Continuous Service as of his Early Retirement Date.
(2) Amount If Early Retirement Is More Than Three Years From Normal Retirement Age. The monthly amount of the Early Retirement Benefit payable hereunder to a Participant whose Early Retirement Date is more than three (3) years prior to his Normal Retirement Age shall be computed in the same manner as a benefit under Section 3.1(b) above (without regard to Section 3.1(b)(2)), based on his Final Average Pay and Continuous Service as of his Early Retirement Date, but such amount shall be reduced by one-twelfth (1/12) of 4% for each complete calendar month by which his first Early Retirement Benefit payment precedes his age 62.
(3) Reductions for Other Plans. The benefit so determined shall be reduced by the SPX Qualified Plan Benefit, or the Actuarial Equivalent thereof, if such benefit could not have been paid at such date.”
6. Effective as of January 1, 2005, the references in Section 3.3 to “Supplemental IARP” shall be amended to read “Other Nonqualified Pension Plans.”
7. Effective as of January 1, 2005, the reference in Section 4.1(a) to “Supplemental IARP” shall be amended to read “Other Nonqualified Pension Plans.”
8. Effective as of January 1, 2005, the reference in Section 4.1(d) to “Supplemental IARP” shall be amended to read “Other Nonqualified Pension Plans.”
9. Effective as of January 1, 2005, the reference in Section 8.2 to “the SPX Corporation Executive EVA Incentive Compensation Plan” shall be amended to read “the SPX Corporation Executive Bonus Plan.”
10. Effective as of August 24, 2005, the references in Appendix A to “Section 3.1” shall be amended to read “Section 3.1(a).”
11. Effective as of August 24, 2005, the references in Appendix C to “Section 3.2(b)” and “Section 3.2,” respectively, shall be amended to read “Section 3.2(a)(2)” and “Section 3.2(a),” respectively.
12. Effective as of August 24, 2005, the Plan is amended by adding the new Appendix I attached hereto to the end thereof.
13. Effective as of August 24, 2005, Table A of the Plan is deleted and replaced by the following new Table A attached hereto.
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Appendix I
Special Provisions for Don L. Canterna and David A. Kowalski
Don L. Canterna and David A. Kowalski will be treated as though they were participants in this Plan beginning on August 24, 2005, the date they were named officers of SPX Corporation (i.e., Continuous Service shall commence as of such date) for purposes of determining the amount of benefits payable to them under this Plan.
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Table A
Factors to Convert a 100% Joint and Survivor to a Life Annuity
Supplemental Retirement Plan for Top Management
Equivalent Benefit Payable Under Single Life Annuity Option for Each $1.00 Otherwise Payable
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 20 | | 21 | | 22 | | 23 | | 24 | | 25 | | 26 | | 27 | | 28 | | 29 | |
20 | | 1.0486 | | 1.0469 | | 1.0451 | | 1.0434 | | 1.0417 | | 1.0400 | | 1.0383 | | 1.0367 | | 1.0351 | | 1.0336 | |
21 | | 1.0524 | | 1.0506 | | 1.0487 | | 1.0469 | | 1.0451 | | 1.0433 | | 1.0415 | | 1.0398 | | 1.0381 | | 1.0364 | |
22 | | 1.0565 | | 1.0546 | | 1.0526 | | 1.0507 | | 1.0487 | | 1.0468 | | 1.0450 | | 1.0431 | | 1.0413 | | 1.0395 | |
23 | | 1.0609 | | 1.0589 | | 1.0568 | | 1.0547 | | 1.0527 | | 1.0507 | | 1.0487 | | 1.0467 | | 1.0448 | | 1.0429 | |
24 | | 1.0656 | | 1.0635 | | 1.0613 | | 1.0591 | | 1.0570 | | 1.0548 | | 1.0527 | | 1.0506 | | 1.0486 | | 1.0465 | |
25 | | 1.0707 | | 1.0684 | | 1.0661 | | 1.0639 | | 1.0616 | | 1.0593 | | 1.0571 | | 1.0549 | | 1.0527 | | 1.0505 | |
26 | | 1.0761 | | 1.0737 | | 1.0713 | | 1.0689 | | 1.0665 | | 1.0642 | | 1.0618 | | 1.0594 | | 1.0571 | | 1.0548 | |
27 | | 1.0819 | | 1.0794 | | 1.0769 | | 1.0744 | | 1.0719 | | 1.0694 | | 1.0668 | | 1.0644 | | 1.0619 | | 1.0594 | |
28 | | 1.0880 | | 1.0855 | | 1.0828 | | 1.0802 | | 1.0776 | | 1.0749 | | 1.0723 | | 1.0697 | | 1.0670 | | 1.0644 | |
29 | | 1.0946 | | 1.0919 | | 1.0892 | | 1.0865 | | 1.0837 | | 1.0809 | | 1.0782 | | 1.0754 | | 1.0726 | | 1.0699 | |
30 | | 1.1017 | | 1.0989 | | 1.0960 | | 1.0932 | | 1.0903 | | 1.0874 | | 1.0845 | | 1.0816 | | 1.0786 | | 1.0757 | |
31 | | 1.1092 | | 1.1063 | | 1.1033 | | 1.1003 | | 1.0973 | | 1.0943 | | 1.0912 | | 1.0882 | | 1.0851 | | 1.0820 | |
32 | | 1.1172 | | 1.1142 | | 1.1111 | | 1.1080 | | 1.1049 | | 1.1017 | | 1.0985 | | 1.0953 | | 1.0921 | | 1.0888 | |
33 | | 1.1257 | | 1.1226 | | 1.1194 | | 1.1162 | | 1.1129 | | 1.1096 | | 1.1063 | | 1.1029 | | 1.0995 | | 1.0961 | |
34 | | 1.1347 | | 1.1315 | | 1.1283 | | 1.1249 | | 1.1215 | | 1.1181 | | 1.1146 | | 1.1111 | | 1.1076 | | 1.1040 | |
35 | | 1.1444 | | 1.1411 | | 1.1377 | | 1.1342 | | 1.1307 | | 1.1272 | | 1.1235 | | 1.1199 | | 1.1162 | | 1.1125 | |
36 | | 1.1547 | | 1.1513 | | 1.1478 | | 1.1442 | | 1.1406 | | 1.1369 | | 1.1331 | | 1.1293 | | 1.1254 | | 1.1215 | |
37 | | 1.1656 | | 1.1621 | | 1.1585 | | 1.1548 | | 1.1510 | | 1.1472 | | 1.1433 | | 1.1393 | | 1.1353 | | 1.1312 | |
38 | | 1.1773 | | 1.1737 | | 1.1699 | | 1.1661 | | 1.1622 | | 1.1583 | | 1.1542 | | 1.1501 | | 1.1459 | | 1.1417 | |
39 | | 1.1897 | | 1.1860 | | 1.1821 | | 1.1782 | | 1.1742 | | 1.1701 | | 1.1659 | | 1.1616 | | 1.1572 | | 1.1528 | |
40 | | 1.2029 | | 1.1991 | | 1.1951 | | 1.1911 | | 1.1869 | | 1.1827 | | 1.1783 | | 1.1739 | | 1.1694 | | 1.1648 | |
41 | | 1.2170 | | 1.2130 | | 1.2090 | | 1.2048 | | 1.2005 | | 1.1961 | | 1.1916 | | 1.1871 | | 1.1824 | | 1.1776 | |
42 | | 1.2320 | | 1.2279 | | 1.2237 | | 1.2194 | | 1.2150 | | 1.2105 | | 1.2059 | | 1.2011 | | 1.1963 | | 1.1913 | |
43 | | 1.2478 | | 1.2437 | | 1.2394 | | 1.2350 | | 1.2304 | | 1.2257 | | 1.2210 | | 1.2161 | | 1.2110 | | 1.2059 | |
44 | | 1.2647 | | 1.2604 | | 1.2560 | | 1.2514 | | 1.2467 | | 1.2419 | | 1.2370 | | 1.2319 | | 1.2267 | | 1.2214 | |
45 | | 1.2825 | | 1.2781 | | 1.2735 | | 1.2689 | | 1.2640 | | 1.2591 | | 1.2540 | | 1.2488 | | 1.2434 | | 1.2379 | |
46 | | 1.3012 | | 1.2967 | | 1.2921 | | 1.2873 | | 1.2823 | | 1.2772 | | 1.2720 | | 1.2666 | | 1.2611 | | 1.2554 | |
47 | | 1.3211 | | 1.3165 | | 1.3117 | | 1.3067 | | 1.3016 | | 1.2964 | | 1.2910 | | 1.2854 | | 1.2797 | | 1.2739 | |
48 | | 1.3420 | | 1.3373 | | 1.3324 | | 1.3273 | | 1.3221 | | 1.3167 | | 1.3111 | | 1.3054 | | 1.2995 | | 1.2934 | |
49 | | 1.3641 | | 1.3593 | | 1.3542 | | 1.3490 | | 1.3436 | | 1.3381 | | 1.3324 | | 1.3265 | | 1.3204 | | 1.3141 | |
50 | | 1.3875 | | 1.3825 | | 1.3773 | | 1.3720 | | 1.3664 | | 1.3607 | | 1.3548 | | 1.3488 | | 1.3425 | | 1.3360 | |
51 | | 1.4122 | | 1.4070 | | 1.4017 | | 1.3962 | | 1.3905 | | 1.3847 | | 1.3786 | | 1.3724 | | 1.3659 | | 1.3593 | |
52 | | 1.4383 | | 1.4330 | | 1.4276 | | 1.4219 | | 1.4161 | | 1.4100 | | 1.4038 | | 1.3974 | | 1.3907 | | 1.3838 | |
53 | | 1.4659 | | 1.4605 | | 1.4549 | | 1.4491 | | 1.4431 | | 1.4369 | | 1.4305 | | 1.4239 | | 1.4170 | | 1.4099 | |
54 | | 1.4953 | | 1.4897 | | 1.4840 | | 1.4780 | | 1.4718 | | 1.4654 | | 1.4588 | | 1.4520 | | 1.4450 | | 1.4377 | |
55 | | 1.5264 | | 1.5207 | | 1.5148 | | 1.5087 | | 1.5023 | | 1.4958 | | 1.4890 | | 1.4819 | | 1.4747 | | 1.4672 | |
56 | | 1.5596 | | 1.5538 | | 1.5477 | | 1.5414 | | 1.5349 | | 1.5281 | | 1.5211 | | 1.5138 | | 1.5063 | | 1.4986 | |
57 | | 1.5950 | | 1.5890 | | 1.5828 | | 1.5763 | | 1.5695 | | 1.5626 | | 1.5554 | | 1.5479 | | 1.5402 | | 1.5322 | |
58 | | 1.6329 | | 1.6267 | | 1.6203 | | 1.6136 | | 1.6067 | | 1.5995 | | 1.5920 | | 1.5843 | | 1.5764 | | 1.5681 | |
59 | | 1.6735 | | 1.6671 | | 1.6605 | | 1.6536 | | 1.6464 | | 1.6390 | | 1.6314 | | 1.6234 | | 1.6152 | | 1.6067 | |
60 | | 1.7171 | | 1.7105 | | 1.7036 | | 1.6965 | | 1.6892 | | 1.6815 | | 1.6736 | | 1.6654 | | 1.6569 | | 1.6481 | |
61 | | 1.7639 | | 1.7571 | | 1.7501 | | 1.7427 | | 1.7351 | | 1.7273 | | 1.7191 | | 1.7106 | | 1.7018 | | 1.6927 | |
62 | | 1.8144 | | 1.8073 | | 1.8001 | | 1.7925 | | 1.7846 | | 1.7765 | | 1.7680 | | 1.7593 | | 1.7502 | | 1.7407 | |
63 | | 1.8687 | | 1.8614 | | 1.8539 | | 1.8461 | | 1.8379 | | 1.8295 | | 1.8208 | | 1.8117 | | 1.8023 | | 1.7925 | |
64 | | 1.9271 | | 1.9196 | | 1.9118 | | 1.9037 | | 1.8953 | | 1.8866 | | 1.8775 | | 1.8681 | | 1.8584 | | 1.8482 | |
65 | | 1.9900 | | 1.9822 | | 1.9741 | | 1.9657 | | 1.9570 | | 1.9480 | | 1.9386 | | 1.9288 | | 1.9187 | | 1.9082 | |
66 | | 2.0574 | | 2.0493 | | 2.0409 | | 2.0322 | | 2.0232 | | 2.0138 | | 2.0040 | | 1.9939 | | 1.9834 | | 1.9725 | |
67 | | 2.1294 | | 2.1210 | | 2.1123 | | 2.1033 | | 2.0939 | | 2.0841 | | 2.0740 | | 2.0635 | | 2.0525 | | 2.0412 | |
68 | | 2.2066 | | 2.1979 | | 2.1888 | | 2.1794 | | 2.1697 | | 2.1595 | | 2.1490 | | 2.1381 | | 2.1267 | | 2.1149 | |
69 | | 2.2900 | | 2.2809 | | 2.2715 | | 2.2617 | | 2.2516 | | 2.2410 | | 2.2301 | | 2.2187 | | 2.2068 | | 2.1946 | |
70 | | 2.3806 | | 2.3711 | | 2.3613 | | 2.3511 | | 2.3406 | | 2.3296 | | 2.3181 | | 2.3062 | | 2.2939 | | 2.2811 | |
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EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 30 | | 31 | | 32 | | 33 | | 34 | | 35 | | 36 | | 37 | | 38 | | 39 | |
20 | | 1.0321 | | 1.0306 | | 1.0292 | | 1.0278 | | 1.0264 | | 1.0251 | | 1.0238 | | 1.0226 | | 1.0214 | | 1.0203 | |
21 | | 1.0348 | | 1.0332 | | 1.0317 | | 1.0302 | | 1.0287 | | 1.0273 | | 1.0259 | | 1.0246 | | 1.0233 | | 1.0221 | |
22 | | 1.0378 | | 1.0361 | | 1.0344 | | 1.0328 | | 1.0312 | | 1.0297 | | 1.0282 | | 1.0267 | | 1.0254 | | 1.0240 | |
23 | | 1.0410 | | 1.0392 | | 1.0374 | | 1.0356 | | 1.0339 | | 1.0323 | | 1.0307 | | 1.0291 | | 1.0276 | | 1.0262 | |
24 | | 1.0445 | | 1.0426 | | 1.0406 | | 1.0388 | | 1.0369 | | 1.0351 | | 1.0334 | | 1.0317 | | 1.0301 | | 1.0285 | |
25 | | 1.0483 | | 1.0462 | | 1.0442 | | 1.0422 | | 1.0402 | | 1.0383 | | 1.0364 | | 1.0346 | | 1.0328 | | 1.0311 | |
26 | | 1.0525 | | 1.0502 | | 1.0480 | | 1.0459 | | 1.0438 | | 1.0417 | | 1.0397 | | 1.0377 | | 1.0358 | | 1.0340 | |
27 | | 1.0570 | | 1.0546 | | 1.0522 | | 1.0499 | | 1.0476 | | 1.0454 | | 1.0433 | | 1.0411 | | 1.0391 | | 1.0371 | |
28 | | 1.0619 | | 1.0593 | | 1.0568 | | 1.0543 | | 1.0519 | | 1.0495 | | 1.0472 | | 1.0449 | | 1.0427 | | 1.0405 | |
29 | | 1.0671 | | 1.0644 | | 1.0617 | | 1.0591 | | 1.0565 | | 1.0539 | | 1.0514 | | 1.0490 | | 1.0466 | | 1.0443 | |
30 | | 1.0728 | | 1.0700 | | 1.0671 | | 1.0643 | | 1.0615 | | 1.0588 | | 1.0561 | | 1.0534 | | 1.0509 | | 1.0484 | |
31 | | 1.0790 | | 1.0759 | | 1.0729 | | 1.0699 | | 1.0669 | | 1.0640 | | 1.0611 | | 1.0583 | | 1.0556 | | 1.0528 | |
32 | | 1.0856 | | 1.0824 | | 1.0792 | | 1.0760 | | 1.0728 | | 1.0697 | | 1.0667 | | 1.0636 | | 1.0607 | | 1.0578 | |
33 | | 1.0927 | | 1.0893 | | 1.0860 | | 1.0826 | | 1.0792 | | 1.0759 | | 1.0726 | | 1.0694 | | 1.0662 | | 1.0631 | |
34 | | 1.1004 | | 1.0969 | | 1.0933 | | 1.0897 | | 1.0862 | | 1.0826 | | 1.0791 | | 1.0757 | | 1.0723 | | 1.0689 | |
35 | | 1.1087 | | 1.1049 | | 1.1012 | | 1.0974 | | 1.0936 | | 1.0899 | | 1.0862 | | 1.0825 | | 1.0789 | | 1.0753 | |
36 | | 1.1176 | | 1.1136 | | 1.1097 | | 1.1057 | | 1.1017 | | 1.0978 | | 1.0938 | | 1.0899 | | 1.0860 | | 1.0822 | |
37 | | 1.1271 | | 1.1230 | | 1.1188 | | 1.1146 | | 1.1104 | | 1.1063 | | 1.1021 | | 1.0979 | | 1.0938 | | 1.0897 | |
38 | | 1.1374 | | 1.1330 | | 1.1287 | | 1.1243 | | 1.1199 | | 1.1154 | | 1.1110 | | 1.1066 | | 1.1023 | | 1.0979 | |
39 | | 1.1484 | | 1.1438 | | 1.1392 | | 1.1346 | | 1.1300 | | 1.1253 | | 1.1207 | | 1.1160 | | 1.1114 | | 1.1068 | |
40 | | 1.1601 | | 1.1554 | | 1.1506 | | 1.1458 | | 1.1409 | | 1.1360 | | 1.1311 | | 1.1262 | | 1.1213 | | 1.1164 | |
41 | | 1.1728 | | 1.1678 | | 1.1628 | | 1.1578 | | 1.1527 | | 1.1475 | | 1.1424 | | 1.1372 | | 1.1320 | | 1.1268 | |
42 | | 1.1863 | | 1.1811 | | 1.1759 | | 1.1707 | | 1.1653 | | 1.1599 | | 1.1545 | | 1.1490 | | 1.1436 | | 1.1381 | |
43 | | 1.2007 | | 1.1953 | | 1.1899 | | 1.1844 | | 1.1788 | | 1.1732 | | 1.1675 | | 1.1618 | | 1.1560 | | 1.1502 | |
44 | | 1.2160 | | 1.2105 | | 1.2048 | | 1.1991 | | 1.1933 | | 1.1874 | | 1.1814 | | 1.1754 | | 1.1693 | | 1.1632 | |
45 | | 1.2323 | | 1.2265 | | 1.2207 | | 1.2147 | | 1.2086 | | 1.2025 | | 1.1962 | | 1.1899 | | 1.1836 | | 1.1772 | |
46 | | 1.2496 | | 1.2436 | | 1.2375 | | 1.2313 | | 1.2250 | | 1.2186 | | 1.2121 | | 1.2054 | | 1.1988 | | 1.1920 | |
47 | | 1.2678 | | 1.2617 | | 1.2554 | | 1.2489 | | 1.2424 | | 1.2357 | | 1.2289 | | 1.2220 | | 1.2150 | | 1.2079 | |
48 | | 1.2872 | | 1.2808 | | 1.2743 | | 1.2676 | | 1.2608 | | 1.2538 | | 1.2467 | | 1.2395 | | 1.2322 | | 1.2248 | |
49 | | 1.3077 | | 1.3011 | | 1.2944 | | 1.2874 | | 1.2803 | | 1.2731 | | 1.2657 | | 1.2582 | | 1.2506 | | 1.2428 | |
50 | | 1.3294 | | 1.3226 | | 1.3156 | | 1.3084 | | 1.3011 | | 1.2936 | | 1.2859 | | 1.2781 | | 1.2701 | | 1.2620 | |
51 | | 1.3524 | | 1.3454 | | 1.3381 | | 1.3307 | | 1.3231 | | 1.3153 | | 1.3073 | | 1.2992 | | 1.2909 | | 1.2824 | |
52 | | 1.3768 | | 1.3695 | | 1.3620 | | 1.3543 | | 1.3465 | | 1.3384 | | 1.3301 | | 1.3216 | | 1.3130 | | 1.3042 | |
53 | | 1.4027 | | 1.3951 | | 1.3874 | | 1.3795 | | 1.3713 | | 1.3629 | | 1.3543 | | 1.3455 | | 1.3365 | | 1.3274 | |
54 | | 1.4301 | | 1.4224 | | 1.4144 | | 1.4062 | | 1.3977 | | 1.3890 | | 1.3801 | | 1.3710 | | 1.3617 | | 1.3521 | |
55 | | 1.4594 | | 1.4514 | | 1.4431 | | 1.4346 | | 1.4259 | | 1.4169 | | 1.4077 | | 1.3982 | | 1.3885 | | 1.3785 | |
56 | | 1.4906 | | 1.4823 | | 1.4738 | | 1.4650 | | 1.4560 | | 1.4466 | | 1.4371 | | 1.4272 | | 1.4172 | | 1.4068 | |
57 | | 1.5239 | | 1.5154 | | 1.5066 | | 1.4975 | | 1.4881 | | 1.4785 | | 1.4685 | | 1.4583 | | 1.4479 | | 1.4371 | |
58 | | 1.5596 | | 1.5508 | | 1.5417 | | 1.5323 | | 1.5226 | | 1.5126 | | 1.5023 | | 1.4917 | | 1.4808 | | 1.4697 | |
59 | | 1.5979 | | 1.5887 | | 1.5793 | | 1.5696 | | 1.5596 | | 1.5492 | | 1.5385 | | 1.5276 | | 1.5163 | | 1.5047 | |
60 | | 1.6390 | | 1.6296 | | 1.6198 | | 1.6098 | | 1.5994 | | 1.5886 | | 1.5776 | | 1.5662 | | 1.5544 | | 1.5424 | |
61 | | 1.6833 | | 1.6735 | | 1.6634 | | 1.6530 | | 1.6422 | | 1.6311 | | 1.6196 | | 1.6078 | | 1.5956 | | 1.5830 | |
62 | | 1.7310 | | 1.7209 | | 1.7104 | | 1.6996 | | 1.6884 | | 1.6769 | | 1.6650 | | 1.6527 | | 1.6400 | | 1.6270 | |
63 | | 1.7824 | | 1.7719 | | 1.7611 | | 1.7499 | | 1.7383 | | 1.7263 | | 1.7139 | | 1.7011 | | 1.6879 | | 1.6743 | |
64 | | 1.8378 | | 1.8269 | | 1.8156 | | 1.8040 | | 1.7919 | | 1.7795 | | 1.7666 | | 1.7533 | | 1.7396 | | 1.7255 | |
65 | | 1.8973 | | 1.8860 | | 1.8743 | | 1.8622 | | 1.8497 | | 1.8368 | | 1.8234 | | 1.8095 | | 1.7952 | | 1.7805 | |
66 | | 1.9612 | | 1.9495 | | 1.9373 | | 1.9247 | | 1.9117 | | 1.8982 | | 1.8843 | | 1.8699 | | 1.8550 | | 1.8396 | |
67 | | 2.0295 | | 2.0173 | | 2.0046 | | 1.9915 | | 1.9780 | | 1.9640 | | 1.9494 | | 1.9344 | | 1.9189 | | 1.9029 | |
68 | | 2.1027 | | 2.0900 | | 2.0768 | | 2.0632 | | 2.0491 | | 2.0345 | | 2.0193 | | 2.0037 | | 1.9875 | | 1.9708 | |
69 | | 2.1818 | | 2.1686 | | 2.1549 | | 2.1407 | | 2.1260 | | 2.1107 | | 2.0949 | | 2.0786 | | 2.0617 | | 2.0442 | |
70 | | 2.2678 | | 2.2540 | | 2.2397 | | 2.2249 | | 2.2095 | | 2.1936 | | 2.1771 | | 2.1600 | | 2.1423 | | 2.1241 | |
2
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 40 | | 41 | | 42 | | 43 | | 44 | | 45 | | 46 | | 47 | | 48 | | 49 | |
20 | | 1.0192 | | 1.0182 | | 1.0172 | | 1.0162 | | 1.0153 | | 1.0144 | | 1.0136 | | 1.0128 | | 1.0120 | | 1.0113 | |
21 | | 1.0209 | | 1.0198 | | 1.0187 | | 1.0176 | | 1.0166 | | 1.0156 | | 1.0147 | | 1.0139 | | 1.0130 | | 1.0122 | |
22 | | 1.0227 | | 1.0215 | | 1.0203 | | 1.0192 | | 1.0181 | | 1.0170 | | 1.0160 | | 1.0151 | | 1.0141 | | 1.0133 | |
23 | | 1.0248 | | 1.0234 | | 1.0221 | | 1.0209 | | 1.0197 | | 1.0185 | | 1.0174 | | 1.0164 | | 1.0154 | | 1.0144 | |
24 | | 1.0270 | | 1.0255 | | 1.0241 | | 1.0228 | | 1.0215 | | 1.0202 | | 1.0190 | | 1.0179 | | 1.0168 | | 1.0157 | |
25 | | 1.0295 | | 1.0279 | | 1.0263 | | 1.0249 | | 1.0234 | | 1.0221 | | 1.0208 | | 1.0195 | | 1.0183 | | 1.0172 | |
26 | | 1.0322 | | 1.0304 | | 1.0288 | | 1.0272 | | 1.0256 | | 1.0241 | | 1.0227 | | 1.0213 | | 1.0200 | | 1.0188 | |
27 | | 1.0351 | | 1.0333 | | 1.0315 | | 1.0297 | | 1.0280 | | 1.0264 | | 1.0248 | | 1.0233 | | 1.0219 | | 1.0206 | |
28 | | 1.0384 | | 1.0364 | | 1.0344 | | 1.0325 | | 1.0307 | | 1.0289 | | 1.0272 | | 1.0256 | | 1.0240 | | 1.0225 | |
29 | | 1.0420 | | 1.0398 | | 1.0377 | | 1.0356 | | 1.0336 | | 1.0317 | | 1.0298 | | 1.0280 | | 1.0263 | | 1.0247 | |
30 | | 1.0459 | | 1.0435 | | 1.0412 | | 1.0390 | | 1.0368 | | 1.0347 | | 1.0327 | | 1.0308 | | 1.0289 | | 1.0271 | |
31 | | 1.0502 | | 1.0476 | | 1.0451 | | 1.0427 | | 1.0404 | | 1.0381 | | 1.0359 | | 1.0338 | | 1.0318 | | 1.0298 | |
32 | | 1.0549 | | 1.0521 | | 1.0494 | | 1.0468 | | 1.0443 | | 1.0418 | | 1.0394 | | 1.0371 | | 1.0349 | | 1.0328 | |
33 | | 1.0600 | | 1.0571 | | 1.0541 | | 1.0513 | | 1.0486 | | 1.0459 | | 1.0433 | | 1.0408 | | 1.0384 | | 1.0361 | |
34 | | 1.0657 | | 1.0624 | | 1.0593 | | 1.0562 | | 1.0533 | | 1.0504 | | 1.0476 | | 1.0448 | | 1.0422 | | 1.0397 | |
35 | | 1.0718 | | 1.0683 | | 1.0649 | | 1.0616 | | 1.0584 | | 1.0553 | | 1.0523 | | 1.0493 | | 1.0465 | | 1.0437 | |
36 | | 1.0785 | | 1.0748 | | 1.0711 | | 1.0676 | | 1.0641 | | 1.0607 | | 1.0574 | | 1.0542 | | 1.0511 | | 1.0481 | |
37 | | 1.0857 | | 1.0818 | | 1.0779 | | 1.0740 | | 1.0703 | | 1.0666 | | 1.0631 | | 1.0596 | | 1.0563 | | 1.0530 | |
38 | | 1.0936 | | 1.0894 | | 1.0852 | | 1.0811 | | 1.0771 | | 1.0731 | | 1.0693 | | 1.0655 | | 1.0619 | | 1.0584 | |
39 | | 1.1022 | | 1.0977 | | 1.0932 | | 1.0888 | | 1.0845 | | 1.0803 | | 1.0761 | | 1.0721 | | 1.0681 | | 1.0643 | |
40 | | 1.1115 | | 1.1067 | | 1.1019 | | 1.0972 | | 1.0926 | | 1.0880 | | 1.0836 | | 1.0792 | | 1.0750 | | 1.0708 | |
41 | | 1.1217 | | 1.1165 | | 1.1114 | | 1.1064 | | 1.1014 | | 1.0966 | | 1.0918 | | 1.0871 | | 1.0825 | | 1.0780 | |
42 | | 1.1326 | | 1.1272 | | 1.1218 | | 1.1164 | | 1.1111 | | 1.1058 | | 1.1007 | | 1.0956 | | 1.0907 | | 1.0858 | |
43 | | 1.1444 | | 1.1386 | | 1.1329 | | 1.1272 | | 1.1215 | | 1.1159 | | 1.1104 | | 1.1050 | | 1.0996 | | 1.0944 | |
44 | | 1.1571 | | 1.1510 | | 1.1449 | | 1.1388 | | 1.1328 | | 1.1268 | | 1.1209 | | 1.1151 | | 1.1093 | | 1.1037 | |
45 | | 1.1707 | | 1.1642 | | 1.1578 | | 1.1513 | | 1.1449 | | 1.1385 | | 1.1322 | | 1.1260 | | 1.1198 | | 1.1138 | |
46 | | 1.1852 | | 1.1784 | | 1.1716 | | 1.1648 | | 1.1580 | | 1.1512 | | 1.1444 | | 1.1378 | | 1.1312 | | 1.1247 | |
47 | | 1.2008 | | 1.1936 | | 1.1864 | | 1.1792 | | 1.1719 | | 1.1647 | | 1.1576 | | 1.1505 | | 1.1434 | | 1.1365 | |
48 | | 1.2173 | | 1.2098 | | 1.2022 | | 1.1946 | | 1.1869 | | 1.1793 | | 1.1717 | | 1.1641 | | 1.1566 | | 1.1492 | |
49 | | 1.2350 | | 1.2271 | | 1.2191 | | 1.2110 | | 1.2030 | | 1.1949 | | 1.1868 | | 1.1788 | | 1.1708 | | 1.1628 | |
50 | | 1.2538 | | 1.2455 | | 1.2371 | | 1.2286 | | 1.2201 | | 1.2116 | | 1.2030 | | 1.1945 | | 1.1860 | | 1.1775 | |
51 | | 1.2739 | | 1.2651 | | 1.2563 | | 1.2474 | | 1.2385 | | 1.2295 | | 1.2204 | | 1.2114 | | 1.2023 | | 1.1933 | |
52 | | 1.2952 | | 1.2861 | | 1.2769 | | 1.2676 | | 1.2581 | | 1.2486 | | 1.2391 | | 1.2295 | | 1.2199 | | 1.2104 | |
53 | | 1.3180 | | 1.3085 | | 1.2989 | | 1.2891 | | 1.2792 | | 1.2692 | | 1.2591 | | 1.2490 | | 1.2389 | | 1.2287 | |
54 | | 1.3424 | | 1.3324 | | 1.3223 | | 1.3121 | | 1.3017 | | 1.2912 | | 1.2806 | | 1.2699 | | 1.2592 | | 1.2485 | |
55 | | 1.3684 | | 1.3580 | | 1.3475 | | 1.3368 | | 1.3259 | | 1.3148 | | 1.3037 | | 1.2925 | | 1.2811 | | 1.2698 | |
56 | | 1.3963 | | 1.3855 | | 1.3744 | | 1.3632 | | 1.3518 | | 1.3403 | | 1.3285 | | 1.3167 | | 1.3048 | | 1.2928 | |
57 | | 1.4261 | | 1.4149 | | 1.4034 | | 1.3917 | | 1.3797 | | 1.3676 | | 1.3553 | | 1.3429 | | 1.3303 | | 1.3176 | |
58 | | 1.4582 | | 1.4465 | | 1.4345 | | 1.4223 | | 1.4098 | | 1.3971 | | 1.3842 | | 1.3711 | | 1.3579 | | 1.3445 | |
59 | | 1.4928 | | 1.4805 | | 1.4680 | | 1.4553 | | 1.4422 | | 1.4289 | | 1.4154 | | 1.4017 | | 1.3878 | | 1.3737 | |
60 | | 1.5300 | | 1.5173 | | 1.5042 | | 1.4909 | | 1.4773 | | 1.4634 | | 1.4492 | | 1.4348 | | 1.4202 | | 1.4053 | |
61 | | 1.5701 | | 1.5569 | | 1.5433 | | 1.5294 | | 1.5151 | | 1.5006 | | 1.4857 | | 1.4706 | | 1.4553 | | 1.4397 | |
62 | | 1.6135 | | 1.5997 | | 1.5855 | | 1.5710 | | 1.5561 | | 1.5409 | | 1.5254 | | 1.5095 | | 1.4934 | | 1.4770 | |
63 | | 1.6604 | | 1.6460 | | 1.6312 | | 1.6160 | | 1.6004 | | 1.5845 | | 1.5682 | | 1.5516 | | 1.5347 | | 1.5174 | |
64 | | 1.7109 | | 1.6959 | | 1.6804 | | 1.6646 | | 1.6483 | | 1.6317 | | 1.6146 | | 1.5972 | | 1.5794 | | 1.5613 | |
65 | | 1.7653 | | 1.7496 | | 1.7335 | | 1.7170 | | 1.7000 | | 1.6825 | | 1.6647 | | 1.6464 | | 1.6277 | | 1.6087 | |
66 | | 1.8238 | | 1.8074 | | 1.7906 | | 1.7733 | | 1.7555 | | 1.7373 | | 1.7185 | | 1.6994 | | 1.6798 | | 1.6598 | |
67 | | 1.8863 | | 1.8693 | | 1.8517 | | 1.8336 | | 1.8150 | | 1.7959 | | 1.7763 | | 1.7562 | | 1.7356 | | 1.7146 | |
68 | | 1.9535 | | 1.9357 | | 1.9173 | | 1.8984 | | 1.8790 | | 1.8589 | | 1.8384 | | 1.8173 | | 1.7957 | | 1.7736 | |
69 | | 2.0262 | | 2.0076 | | 1.9883 | | 1.9685 | | 1.9482 | | 1.9272 | | 1.9057 | | 1.8836 | | 1.8609 | | 1.8377 | |
70 | | 2.1052 | | 2.0857 | | 2.0656 | | 2.0449 | | 2.0235 | | 2.0015 | | 1.9789 | | 1.9557 | | 1.9319 | | 1.9074 | |
3
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 50 | | 51 | | 52 | | 53 | | 54 | | 55 | | 56 | | 57 | | 58 | | 59 | |
20 | | 1.0106 | | 1.0099 | | 1.0093 | | 1.0087 | | 1.0081 | | 1.0076 | | 1.0071 | | 1.0066 | | 1.0062 | | 1.0057 | |
21 | | 1.0115 | | 1.0107 | | 1.0100 | | 1.0094 | | 1.0088 | | 1.0082 | | 1.0076 | | 1.0071 | | 1.0066 | | 1.0061 | |
22 | | 1.0124 | | 1.0116 | | 1.0109 | | 1.0102 | | 1.0095 | | 1.0089 | | 1.0083 | | 1.0077 | | 1.0071 | | 1.0066 | |
23 | | 1.0135 | | 1.0127 | | 1.0118 | | 1.0111 | | 1.0103 | | 1.0096 | | 1.0089 | | 1.0083 | | 1.0077 | | 1.0072 | |
24 | | 1.0147 | | 1.0138 | | 1.0129 | | 1.0120 | | 1.0112 | | 1.0104 | | 1.0097 | | 1.0090 | | 1.0084 | | 1.0078 | |
25 | | 1.0161 | | 1.0150 | | 1.0141 | | 1.0131 | | 1.0122 | | 1.0114 | | 1.0106 | | 1.0098 | | 1.0091 | | 1.0084 | |
26 | | 1.0176 | | 1.0164 | | 1.0154 | | 1.0143 | | 1.0133 | | 1.0124 | | 1.0115 | | 1.0107 | | 1.0099 | | 1.0092 | |
27 | | 1.0192 | | 1.0180 | | 1.0168 | | 1.0157 | | 1.0146 | | 1.0136 | | 1.0126 | | 1.0117 | | 1.0108 | | 1.0100 | |
28 | | 1.0211 | | 1.0197 | | 1.0184 | | 1.0172 | | 1.0160 | | 1.0149 | | 1.0138 | | 1.0128 | | 1.0119 | | 1.0110 | |
29 | | 1.0231 | | 1.0217 | | 1.0202 | | 1.0189 | | 1.0176 | | 1.0163 | | 1.0152 | | 1.0141 | | 1.0130 | | 1.0120 | |
30 | | 1.0254 | | 1.0238 | | 1.0222 | | 1.0207 | | 1.0193 | | 1.0180 | | 1.0167 | | 1.0155 | | 1.0143 | | 1.0132 | |
31 | | 1.0279 | | 1.0262 | | 1.0244 | | 1.0228 | | 1.0213 | | 1.0198 | | 1.0184 | | 1.0170 | | 1.0158 | | 1.0146 | |
32 | | 1.0307 | | 1.0288 | | 1.0269 | | 1.0251 | | 1.0234 | | 1.0218 | | 1.0202 | | 1.0188 | | 1.0174 | | 1.0160 | |
33 | | 1.0338 | | 1.0317 | | 1.0296 | | 1.0277 | | 1.0258 | | 1.0240 | | 1.0223 | | 1.0207 | | 1.0192 | | 1.0177 | |
34 | | 1.0373 | | 1.0349 | | 1.0327 | | 1.0305 | | 1.0285 | | 1.0265 | | 1.0247 | | 1.0229 | | 1.0212 | | 1.0196 | |
35 | | 1.0411 | | 1.0385 | | 1.0361 | | 1.0337 | | 1.0315 | | 1.0293 | | 1.0273 | | 1.0253 | | 1.0234 | | 1.0217 | |
36 | | 1.0452 | | 1.0425 | | 1.0398 | | 1.0372 | | 1.0347 | | 1.0324 | | 1.0301 | | 1.0280 | | 1.0260 | | 1.0240 | |
37 | | 1.0499 | | 1.0468 | | 1.0439 | | 1.0411 | | 1.0384 | | 1.0358 | | 1.0334 | | 1.0310 | | 1.0288 | | 1.0266 | |
38 | | 1.0550 | | 1.0517 | | 1.0485 | | 1.0454 | | 1.0425 | | 1.0396 | | 1.0369 | | 1.0344 | | 1.0319 | | 1.0295 | |
39 | | 1.0606 | | 1.0570 | | 1.0535 | | 1.0502 | | 1.0470 | | 1.0439 | | 1.0409 | | 1.0381 | | 1.0354 | | 1.0328 | |
40 | | 1.0668 | | 1.0629 | | 1.0591 | | 1.0555 | | 1.0520 | | 1.0486 | | 1.0453 | | 1.0422 | | 1.0393 | | 1.0364 | |
41 | | 1.0736 | | 1.0694 | | 1.0653 | | 1.0613 | | 1.0575 | | 1.0538 | | 1.0502 | | 1.0468 | | 1.0436 | | 1.0405 | |
42 | | 1.0811 | | 1.0765 | | 1.0721 | | 1.0677 | | 1.0636 | | 1.0595 | | 1.0557 | | 1.0519 | | 1.0484 | | 1.0450 | |
43 | | 1.0893 | | 1.0843 | | 1.0795 | | 1.0748 | | 1.0703 | | 1.0659 | | 1.0616 | | 1.0576 | | 1.0536 | | 1.0499 | |
44 | | 1.0982 | | 1.0928 | | 1.0876 | | 1.0825 | | 1.0776 | | 1.0728 | | 1.0682 | | 1.0637 | | 1.0594 | | 1.0553 | |
45 | | 1.1079 | | 1.1021 | | 1.0964 | | 1.0909 | | 1.0855 | | 1.0803 | | 1.0753 | | 1.0704 | | 1.0658 | | 1.0613 | |
46 | | 1.1183 | | 1.1121 | | 1.1060 | | 1.1000 | | 1.0942 | | 1.0885 | | 1.0831 | | 1.0778 | | 1.0727 | | 1.0678 | |
47 | | 1.1296 | | 1.1229 | | 1.1163 | | 1.1099 | | 1.1036 | | 1.0975 | | 1.0915 | | 1.0858 | | 1.0802 | | 1.0749 | |
48 | | 1.1418 | | 1.1346 | | 1.1275 | | 1.1206 | | 1.1138 | | 1.1071 | | 1.1007 | | 1.0944 | | 1.0884 | | 1.0826 | |
49 | | 1.1550 | | 1.1472 | | 1.1396 | | 1.1321 | | 1.1248 | | 1.1176 | | 1.1107 | | 1.1039 | | 1.0973 | | 1.0910 | |
50 | | 1.1691 | | 1.1609 | | 1.1527 | | 1.1446 | | 1.1367 | | 1.1290 | | 1.1215 | | 1.1141 | | 1.1070 | | 1.1001 | |
51 | | 1.1844 | | 1.1756 | | 1.1668 | | 1.1582 | | 1.1497 | | 1.1413 | | 1.1332 | | 1.1252 | | 1.1175 | | 1.1100 | |
52 | | 1.2009 | | 1.1914 | | 1.1821 | | 1.1728 | | 1.1637 | | 1.1547 | | 1.1459 | | 1.1374 | | 1.1290 | | 1.1209 | |
53 | | 1.2186 | | 1.2085 | | 1.1985 | | 1.1886 | | 1.1789 | | 1.1692 | | 1.1598 | | 1.1505 | | 1.1415 | | 1.1327 | |
54 | | 1.2377 | | 1.2270 | | 1.2164 | | 1.2058 | | 1.1953 | | 1.1850 | | 1.1748 | | 1.1649 | | 1.1551 | | 1.1456 | |
55 | | 1.2584 | | 1.2470 | | 1.2357 | | 1.2244 | | 1.2132 | | 1.2021 | | 1.1912 | | 1.1805 | | 1.1700 | | 1.1597 | |
56 | | 1.2807 | | 1.2687 | | 1.2566 | | 1.2446 | | 1.2326 | | 1.2208 | | 1.2091 | | 1.1976 | | 1.1862 | | 1.1751 | |
57 | | 1.3049 | | 1.2921 | | 1.2793 | | 1.2665 | | 1.2538 | | 1.2411 | | 1.2286 | | 1.2162 | | 1.2040 | | 1.1921 | |
58 | | 1.3311 | | 1.3175 | | 1.3040 | | 1.2904 | | 1.2768 | | 1.2633 | | 1.2499 | | 1.2366 | | 1.2235 | | 1.2107 | |
59 | | 1.3595 | | 1.3452 | | 1.3308 | | 1.3164 | | 1.3019 | | 1.2875 | | 1.2732 | | 1.2590 | | 1.2449 | | 1.2311 | |
60 | | 1.3903 | | 1.3752 | | 1.3600 | | 1.3447 | | 1.3294 | | 1.3140 | | 1.2987 | | 1.2835 | | 1.2684 | | 1.2536 | |
61 | | 1.4239 | | 1.4079 | | 1.3918 | | 1.3756 | | 1.3593 | | 1.3430 | | 1.3267 | | 1.3104 | | 1.2943 | | 1.2783 | |
62 | | 1.4603 | | 1.4435 | | 1.4264 | | 1.4093 | | 1.3920 | | 1.3746 | | 1.3572 | | 1.3399 | | 1.3226 | | 1.3055 | |
63 | | 1.4999 | | 1.4821 | | 1.4641 | | 1.4460 | | 1.4276 | | 1.4092 | | 1.3907 | | 1.3722 | | 1.3537 | | 1.3354 | |
64 | | 1.5428 | | 1.5241 | | 1.5051 | | 1.4859 | | 1.4664 | | 1.4468 | | 1.4272 | | 1.4074 | | 1.3877 | | 1.3681 | |
65 | | 1.5892 | | 1.5695 | | 1.5495 | | 1.5291 | | 1.5086 | | 1.4878 | | 1.4669 | | 1.4459 | | 1.4249 | | 1.4039 | |
66 | | 1.6393 | | 1.6185 | | 1.5974 | | 1.5759 | | 1.5541 | | 1.5321 | | 1.5099 | | 1.4876 | | 1.4652 | | 1.4428 | |
67 | | 1.6931 | | 1.6712 | | 1.6489 | | 1.6262 | | 1.6032 | | 1.5799 | | 1.5564 | | 1.5326 | | 1.5088 | | 1.4849 | |
68 | | 1.7510 | | 1.7280 | | 1.7045 | | 1.6806 | | 1.6562 | | 1.6316 | | 1.6066 | | 1.5814 | | 1.5560 | | 1.5305 | |
69 | | 1.8139 | | 1.7896 | | 1.7649 | | 1.7396 | | 1.7139 | | 1.6878 | | 1.6613 | | 1.6345 | | 1.6075 | | 1.5804 | |
70 | | 1.8824 | | 1.8569 | | 1.8307 | | 1.8041 | | 1.7769 | | 1.7493 | | 1.7212 | | 1.6928 | | 1.6641 | | 1.6352 | |
4
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 60 | | 61 | | 62 | | 63 | | 64 | | 65 | | 66 | | 67 | | 68 | | 69 | |
20 | | 1.0053 | | 1.0049 | | 1.0046 | | 1.0042 | | 1.0039 | | 1.0036 | | 1.0033 | | 1.0031 | | 1.0028 | | 1.0026 | |
21 | | 1.0057 | | 1.0053 | | 1.0049 | | 1.0045 | | 1.0042 | | 1.0039 | | 1.0036 | | 1.0033 | | 1.0030 | | 1.0027 | |
22 | | 1.0061 | | 1.0057 | | 1.0053 | | 1.0049 | | 1.0045 | | 1.0041 | | 1.0038 | | 1.0035 | | 1.0032 | | 1.0029 | |
23 | | 1.0066 | | 1.0061 | | 1.0057 | | 1.0052 | | 1.0048 | | 1.0044 | | 1.0041 | | 1.0037 | | 1.0034 | | 1.0031 | |
24 | | 1.0072 | | 1.0066 | | 1.0061 | | 1.0056 | | 1.0052 | | 1.0048 | | 1.0044 | | 1.0040 | | 1.0037 | | 1.0033 | |
25 | | 1.0078 | | 1.0072 | | 1.0066 | | 1.0061 | | 1.0056 | | 1.0052 | | 1.0047 | | 1.0043 | | 1.0040 | | 1.0036 | |
26 | | 1.0085 | | 1.0078 | | 1.0072 | | 1.0066 | | 1.0061 | | 1.0056 | | 1.0051 | | 1.0047 | | 1.0043 | | 1.0039 | |
27 | | 1.0093 | | 1.0085 | | 1.0079 | | 1.0072 | | 1.0066 | | 1.0061 | | 1.0056 | | 1.0051 | | 1.0046 | | 1.0042 | |
28 | | 1.0101 | | 1.0093 | | 1.0086 | | 1.0079 | | 1.0072 | | 1.0066 | | 1.0061 | | 1.0055 | | 1.0050 | | 1.0046 | |
29 | | 1.0111 | | 1.0102 | | 1.0094 | | 1.0086 | | 1.0079 | | 1.0072 | | 1.0066 | | 1.0060 | | 1.0055 | | 1.0050 | |
30 | | 1.0122 | | 1.0112 | | 1.0103 | | 1.0095 | | 1.0087 | | 1.0079 | | 1.0072 | | 1.0066 | | 1.0060 | | 1.0054 | |
31 | | 1.0134 | | 1.0124 | | 1.0114 | | 1.0104 | | 1.0095 | | 1.0087 | | 1.0080 | | 1.0073 | | 1.0066 | | 1.0060 | |
32 | | 1.0148 | | 1.0136 | | 1.0125 | | 1.0115 | | 1.0105 | | 1.0096 | | 1.0088 | | 1.0080 | | 1.0073 | | 1.0066 | |
33 | | 1.0163 | | 1.0151 | | 1.0138 | | 1.0127 | | 1.0116 | | 1.0106 | | 1.0097 | | 1.0088 | | 1.0080 | | 1.0072 | |
34 | | 1.0181 | | 1.0166 | | 1.0153 | | 1.0140 | | 1.0129 | | 1.0118 | | 1.0107 | | 1.0097 | | 1.0088 | | 1.0080 | |
35 | | 1.0200 | | 1.0184 | | 1.0170 | | 1.0156 | | 1.0143 | | 1.0130 | | 1.0119 | | 1.0108 | | 1.0098 | | 1.0089 | |
36 | | 1.0222 | | 1.0204 | | 1.0188 | | 1.0173 | | 1.0158 | | 1.0145 | | 1.0132 | | 1.0120 | | 1.0109 | | 1.0099 | |
37 | | 1.0246 | | 1.0227 | | 1.0209 | | 1.0192 | | 1.0176 | | 1.0161 | | 1.0147 | | 1.0134 | | 1.0121 | | 1.0110 | |
38 | | 1.0273 | | 1.0252 | | 1.0232 | | 1.0213 | | 1.0196 | | 1.0179 | | 1.0164 | | 1.0149 | | 1.0135 | | 1.0123 | |
39 | | 1.0303 | | 1.0280 | | 1.0258 | | 1.0238 | | 1.0218 | | 1.0200 | | 1.0182 | | 1.0166 | | 1.0151 | | 1.0137 | |
40 | | 1.0337 | | 1.0312 | | 1.0288 | | 1.0265 | | 1.0243 | | 1.0223 | | 1.0204 | | 1.0186 | | 1.0169 | | 1.0153 | |
41 | | 1.0375 | | 1.0347 | | 1.0320 | | 1.0295 | | 1.0271 | | 1.0249 | | 1.0228 | | 1.0208 | | 1.0189 | | 1.0172 | |
42 | | 1.0417 | | 1.0386 | | 1.0357 | | 1.0329 | | 1.0303 | | 1.0278 | | 1.0254 | | 1.0232 | | 1.0212 | | 1.0193 | |
43 | | 1.0463 | | 1.0429 | | 1.0397 | | 1.0366 | | 1.0337 | | 1.0310 | | 1.0284 | | 1.0260 | | 1.0237 | | 1.0216 | |
44 | | 1.0514 | | 1.0477 | | 1.0441 | | 1.0408 | | 1.0376 | | 1.0346 | | 1.0317 | | 1.0290 | | 1.0265 | | 1.0241 | |
45 | | 1.0570 | | 1.0529 | | 1.0490 | | 1.0453 | | 1.0418 | | 1.0385 | | 1.0353 | | 1.0324 | | 1.0296 | | 1.0269 | |
46 | | 1.0631 | | 1.0586 | | 1.0543 | | 1.0503 | | 1.0464 | | 1.0427 | | 1.0393 | | 1.0360 | | 1.0329 | | 1.0300 | |
47 | | 1.0697 | | 1.0648 | | 1.0602 | | 1.0557 | | 1.0514 | | 1.0474 | | 1.0436 | | 1.0400 | | 1.0366 | | 1.0334 | |
48 | | 1.0770 | | 1.0716 | | 1.0665 | | 1.0616 | | 1.0569 | | 1.0525 | | 1.0483 | | 1.0444 | | 1.0406 | | 1.0371 | |
49 | | 1.0849 | | 1.0790 | | 1.0734 | | 1.0680 | | 1.0629 | | 1.0581 | | 1.0535 | | 1.0491 | | 1.0450 | | 1.0411 | |
50 | | 1.0935 | | 1.0871 | | 1.0809 | | 1.0751 | | 1.0695 | | 1.0642 | | 1.0591 | | 1.0543 | | 1.0498 | | 1.0455 | |
51 | | 1.1028 | | 1.0959 | | 1.0892 | | 1.0828 | | 1.0766 | | 1.0708 | | 1.0653 | | 1.0600 | | 1.0550 | | 1.0503 | |
52 | | 1.1130 | | 1.1054 | | 1.0982 | | 1.0912 | | 1.0845 | | 1.0781 | | 1.0720 | | 1.0663 | | 1.0608 | | 1.0556 | |
53 | | 1.1242 | | 1.1159 | | 1.1080 | | 1.1004 | | 1.0931 | | 1.0861 | | 1.0794 | | 1.0731 | | 1.0671 | | 1.0614 | |
54 | | 1.1364 | | 1.1274 | | 1.1188 | | 1.1105 | | 1.1025 | | 1.0949 | | 1.0876 | | 1.0807 | | 1.0741 | | 1.0678 | |
55 | | 1.1497 | | 1.1400 | | 1.1306 | | 1.1216 | | 1.1129 | | 1.1046 | | 1.0966 | | 1.0890 | | 1.0818 | | 1.0749 | |
56 | | 1.1643 | | 1.1538 | | 1.1436 | | 1.1338 | | 1.1243 | | 1.1152 | | 1.1065 | | 1.0982 | | 1.0903 | | 1.0828 | |
57 | | 1.1804 | | 1.1690 | | 1.1580 | | 1.1473 | | 1.1370 | | 1.1271 | | 1.1175 | | 1.1084 | | 1.0997 | | 1.0915 | |
58 | | 1.1981 | | 1.1858 | | 1.1738 | | 1.1622 | | 1.1510 | | 1.1402 | | 1.1298 | | 1.1198 | | 1.1103 | | 1.1012 | |
59 | | 1.2175 | | 1.2042 | | 1.1913 | | 1.1787 | | 1.1665 | | 1.1547 | | 1.1434 | | 1.1325 | | 1.1221 | | 1.1121 | |
60 | | 1.2390 | | 1.2246 | | 1.2106 | | 1.1970 | | 1.1837 | | 1.1709 | | 1.1585 | | 1.1466 | | 1.1352 | | 1.1243 | |
61 | | 1.2626 | | 1.2471 | | 1.2320 | | 1.2172 | | 1.2028 | | 1.1889 | | 1.1754 | | 1.1624 | | 1.1499 | | 1.1380 | |
62 | | 1.2886 | | 1.2720 | | 1.2556 | | 1.2396 | | 1.2241 | | 1.2089 | | 1.1942 | | 1.1800 | | 1.1664 | | 1.1533 | |
63 | | 1.3172 | | 1.2993 | | 1.2817 | | 1.2644 | | 1.2475 | | 1.2311 | | 1.2151 | | 1.1997 | | 1.1847 | | 1.1704 | |
64 | | 1.3487 | | 1.3294 | | 1.3104 | | 1.2918 | | 1.2735 | | 1.2557 | | 1.2383 | | 1.2215 | | 1.2051 | | 1.1894 | |
65 | | 1.3830 | | 1.3623 | | 1.3419 | | 1.3218 | | 1.3021 | | 1.2827 | | 1.2639 | | 1.2456 | | 1.2278 | | 1.2106 | |
66 | | 1.4204 | | 1.3983 | | 1.3763 | | 1.3547 | | 1.3334 | | 1.3125 | | 1.2920 | | 1.2721 | | 1.2527 | | 1.2340 | |
67 | | 1.4610 | | 1.4373 | | 1.4137 | | 1.3904 | | 1.3674 | | 1.3449 | | 1.3227 | | 1.3011 | | 1.2801 | | 1.2596 | |
68 | | 1.5050 | | 1.4796 | | 1.4544 | | 1.4294 | | 1.4046 | | 1.3803 | | 1.3564 | | 1.3329 | | 1.3101 | | 1.2878 | |
69 | | 1.5532 | | 1.5261 | | 1.4990 | | 1.4722 | | 1.4456 | | 1.4193 | | 1.3935 | | 1.3681 | | 1.3433 | | 1.3191 | |
70 | | 1.6062 | | 1.5772 | | 1.5482 | | 1.5194 | | 1.4908 | | 1.4625 | | 1.4346 | | 1.4072 | | 1.3803 | | 1.3540 | |
5
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 70 | | 71 | | 72 | | 73 | | 74 | | 75 | | 76 | | 77 | | 78 | | 79 | |
20 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | |
21 | | 1.0025 | | 1.0023 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0012 | | 1.0011 | |
22 | | 1.0027 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0012 | | 1.0011 | |
23 | | 1.0028 | | 1.0026 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0018 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0012 | |
24 | | 1.0030 | | 1.0028 | | 1.0025 | | 1.0023 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0013 | |
25 | | 1.0033 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | |
26 | | 1.0035 | | 1.0032 | | 1.0029 | | 1.0026 | | 1.0024 | | 1.0022 | | 1.0019 | | 1.0018 | | 1.0016 | | 1.0014 | |
27 | | 1.0038 | | 1.0035 | | 1.0031 | | 1.0028 | | 1.0026 | | 1.0023 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | |
28 | | 1.0041 | | 1.0038 | | 1.0034 | | 1.0031 | | 1.0028 | | 1.0025 | | 1.0023 | | 1.0020 | | 1.0018 | | 1.0016 | |
29 | | 1.0045 | | 1.0041 | | 1.0037 | | 1.0033 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | |
30 | | 1.0049 | | 1.0045 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0029 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | |
31 | | 1.0054 | | 1.0049 | | 1.0044 | | 1.0040 | | 1.0036 | | 1.0032 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0021 | |
32 | | 1.0059 | | 1.0054 | | 1.0048 | | 1.0044 | | 1.0039 | | 1.0035 | | 1.0032 | | 1.0028 | | 1.0025 | | 1.0023 | |
33 | | 1.0065 | | 1.0059 | | 1.0053 | | 1.0048 | | 1.0043 | | 1.0039 | | 1.0035 | | 1.0031 | | 1.0028 | | 1.0025 | |
34 | | 1.0072 | | 1.0065 | | 1.0059 | | 1.0053 | | 1.0047 | | 1.0043 | | 1.0038 | | 1.0034 | | 1.0031 | | 1.0027 | |
35 | | 1.0080 | | 1.0072 | | 1.0065 | | 1.0059 | | 1.0053 | | 1.0047 | | 1.0042 | | 1.0038 | | 1.0034 | | 1.0030 | |
36 | | 1.0089 | | 1.0080 | | 1.0072 | | 1.0065 | | 1.0058 | | 1.0052 | | 1.0047 | | 1.0042 | | 1.0037 | | 1.0033 | |
37 | | 1.0099 | | 1.0090 | | 1.0081 | | 1.0072 | | 1.0065 | | 1.0058 | | 1.0052 | | 1.0047 | | 1.0042 | | 1.0037 | |
38 | | 1.0111 | | 1.0100 | | 1.0090 | | 1.0081 | | 1.0073 | | 1.0065 | | 1.0058 | | 1.0052 | | 1.0047 | | 1.0041 | |
39 | | 1.0124 | | 1.0112 | | 1.0101 | | 1.0091 | | 1.0081 | | 1.0073 | | 1.0065 | | 1.0058 | | 1.0052 | | 1.0046 | |
40 | | 1.0139 | | 1.0125 | | 1.0113 | | 1.0102 | | 1.0091 | | 1.0082 | | 1.0073 | | 1.0066 | | 1.0059 | | 1.0052 | |
41 | | 1.0156 | | 1.0141 | | 1.0127 | | 1.0114 | | 1.0103 | | 1.0092 | | 1.0083 | | 1.0074 | | 1.0066 | | 1.0059 | |
42 | | 1.0175 | | 1.0158 | | 1.0143 | | 1.0128 | | 1.0116 | | 1.0104 | | 1.0093 | | 1.0084 | | 1.0075 | | 1.0067 | |
43 | | 1.0196 | | 1.0177 | | 1.0160 | | 1.0144 | | 1.0130 | | 1.0117 | | 1.0105 | | 1.0094 | | 1.0085 | | 1.0076 | |
44 | | 1.0219 | | 1.0199 | | 1.0180 | | 1.0162 | | 1.0146 | | 1.0132 | | 1.0118 | | 1.0106 | | 1.0095 | | 1.0085 | |
45 | | 1.0245 | | 1.0222 | | 1.0201 | | 1.0182 | | 1.0164 | | 1.0148 | | 1.0133 | | 1.0120 | | 1.0107 | | 1.0096 | |
46 | | 1.0273 | | 1.0248 | | 1.0225 | | 1.0203 | | 1.0184 | | 1.0166 | | 1.0149 | | 1.0134 | | 1.0121 | | 1.0108 | |
47 | | 1.0304 | | 1.0276 | | 1.0250 | | 1.0227 | | 1.0205 | | 1.0185 | | 1.0167 | | 1.0150 | | 1.0135 | | 1.0121 | |
48 | | 1.0338 | | 1.0307 | | 1.0279 | | 1.0252 | | 1.0228 | | 1.0206 | | 1.0186 | | 1.0168 | | 1.0151 | | 1.0136 | |
49 | | 1.0375 | | 1.0341 | | 1.0309 | | 1.0280 | | 1.0254 | | 1.0229 | | 1.0207 | | 1.0187 | | 1.0168 | | 1.0151 | |
50 | | 1.0415 | | 1.0378 | | 1.0343 | | 1.0311 | | 1.0282 | | 1.0255 | | 1.0230 | | 1.0207 | | 1.0187 | | 1.0168 | |
51 | | 1.0459 | | 1.0418 | | 1.0380 | | 1.0345 | | 1.0312 | | 1.0282 | | 1.0255 | | 1.0230 | | 1.0207 | | 1.0187 | |
52 | | 1.0508 | | 1.0462 | | 1.0420 | | 1.0381 | | 1.0346 | | 1.0313 | | 1.0283 | | 1.0255 | | 1.0230 | | 1.0207 | |
53 | | 1.0561 | | 1.0511 | | 1.0465 | | 1.0422 | | 1.0382 | | 1.0346 | | 1.0313 | | 1.0282 | | 1.0254 | | 1.0229 | |
54 | | 1.0620 | | 1.0565 | | 1.0514 | | 1.0466 | | 1.0423 | | 1.0383 | | 1.0346 | | 1.0312 | | 1.0282 | | 1.0254 | |
55 | | 1.0685 | | 1.0624 | | 1.0568 | | 1.0516 | | 1.0468 | | 1.0424 | | 1.0383 | | 1.0346 | | 1.0312 | | 1.0281 | |
56 | | 1.0757 | | 1.0690 | | 1.0628 | | 1.0571 | | 1.0518 | | 1.0469 | | 1.0424 | | 1.0383 | | 1.0345 | | 1.0311 | |
57 | | 1.0837 | | 1.0763 | | 1.0695 | | 1.0632 | | 1.0574 | | 1.0520 | | 1.0470 | | 1.0425 | | 1.0383 | | 1.0345 | |
58 | | 1.0926 | | 1.0846 | | 1.0771 | | 1.0701 | | 1.0636 | | 1.0577 | | 1.0522 | | 1.0471 | | 1.0425 | | 1.0383 | |
59 | | 1.1027 | | 1.0938 | | 1.0855 | | 1.0778 | | 1.0707 | | 1.0641 | | 1.0580 | | 1.0524 | | 1.0473 | | 1.0426 | |
60 | | 1.1139 | | 1.1042 | | 1.0950 | | 1.0865 | | 1.0786 | | 1.0714 | | 1.0646 | | 1.0584 | | 1.0528 | | 1.0476 | |
61 | | 1.1266 | | 1.1158 | | 1.1058 | | 1.0964 | | 1.0877 | | 1.0796 | | 1.0721 | | 1.0653 | | 1.0589 | | 1.0532 | |
62 | | 1.1408 | | 1.1289 | | 1.1178 | | 1.1075 | | 1.0978 | | 1.0889 | | 1.0806 | | 1.0730 | | 1.0660 | | 1.0596 | |
63 | | 1.1567 | | 1.1436 | | 1.1314 | | 1.1200 | | 1.1093 | | 1.0994 | | 1.0903 | | 1.0818 | | 1.0740 | | 1.0668 | |
64 | | 1.1744 | | 1.1601 | | 1.1466 | | 1.1340 | | 1.1223 | | 1.1113 | | 1.1011 | | 1.0917 | | 1.0831 | | 1.0751 | |
65 | | 1.1941 | | 1.1784 | | 1.1636 | | 1.1497 | | 1.1367 | | 1.1246 | | 1.1134 | | 1.1029 | | 1.0933 | | 1.0844 | |
66 | | 1.2160 | | 1.1987 | | 1.1825 | | 1.1672 | | 1.1529 | | 1.1395 | | 1.1270 | | 1.1154 | | 1.1047 | | 1.0949 | |
67 | | 1.2399 | | 1.2211 | | 1.2032 | | 1.1864 | | 1.1707 | | 1.1559 | | 1.1421 | | 1.1293 | | 1.1174 | | 1.1065 | |
68 | | 1.2663 | | 1.2457 | | 1.2262 | | 1.2077 | | 1.1904 | | 1.1741 | | 1.1589 | | 1.1448 | | 1.1316 | | 1.1194 | |
69 | | 1.2957 | | 1.2732 | | 1.2518 | | 1.2316 | | 1.2125 | | 1.1946 | | 1.1778 | | 1.1621 | | 1.1476 | | 1.1341 | |
70 | | 1.3285 | | 1.3039 | | 1.2805 | | 1.2583 | | 1.2374 | | 1.2177 | | 1.1992 | | 1.1819 | | 1.1657 | | 1.1507 | |
6
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 80 | | 81 | | 82 | | 83 | | 84 | | 85 | | 86 | | 87 | | 88 | | 89 | |
20 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | |
21 | | 1.0009 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0004 | |
22 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | |
23 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0004 | | 1.0004 | |
24 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | |
25 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0004 | |
26 | | 1.0013 | | 1.0012 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | |
27 | | 1.0014 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | |
28 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0005 | |
29 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | |
30 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | |
31 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | |
32 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | |
33 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | |
34 | | 1.0024 | | 1.0022 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0008 | |
35 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0010 | | 1.0009 | |
36 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0013 | | 1.0011 | | 1.0010 | |
37 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0021 | | 1.0018 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0011 | |
38 | | 1.0037 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0014 | | 1.0012 | |
39 | | 1.0041 | | 1.0037 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0014 | |
40 | | 1.0047 | | 1.0041 | | 1.0037 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0020 | | 1.0018 | | 1.0015 | |
41 | | 1.0053 | | 1.0047 | | 1.0042 | | 1.0037 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0020 | | 1.0017 | |
42 | | 1.0060 | | 1.0053 | | 1.0047 | | 1.0042 | | 1.0037 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0020 | |
43 | | 1.0068 | | 1.0060 | | 1.0054 | | 1.0048 | | 1.0042 | | 1.0038 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | |
44 | | 1.0076 | | 1.0068 | | 1.0061 | | 1.0054 | | 1.0048 | | 1.0043 | | 1.0038 | | 1.0033 | | 1.0029 | | 1.0026 | |
45 | | 1.0086 | | 1.0077 | | 1.0069 | | 1.0061 | | 1.0054 | | 1.0048 | | 1.0043 | | 1.0038 | | 1.0033 | | 1.0029 | |
46 | | 1.0097 | | 1.0087 | | 1.0077 | | 1.0069 | | 1.0062 | | 1.0055 | | 1.0049 | | 1.0043 | | 1.0038 | | 1.0033 | |
47 | | 1.0109 | | 1.0097 | | 1.0087 | | 1.0078 | | 1.0069 | | 1.0062 | | 1.0055 | | 1.0048 | | 1.0043 | | 1.0038 | |
48 | | 1.0122 | | 1.0109 | | 1.0098 | | 1.0087 | | 1.0078 | | 1.0069 | | 1.0061 | | 1.0054 | | 1.0048 | | 1.0043 | |
49 | | 1.0136 | | 1.0122 | | 1.0109 | | 1.0097 | | 1.0087 | | 1.0077 | | 1.0069 | | 1.0061 | | 1.0054 | | 1.0048 | |
50 | | 1.0151 | | 1.0135 | | 1.0121 | | 1.0109 | | 1.0097 | | 1.0086 | | 1.0077 | | 1.0068 | | 1.0060 | | 1.0053 | |
51 | | 1.0168 | | 1.0151 | | 1.0135 | | 1.0121 | | 1.0108 | | 1.0096 | | 1.0086 | | 1.0076 | | 1.0067 | | 1.0060 | |
52 | | 1.0186 | | 1.0167 | | 1.0150 | | 1.0134 | | 1.0120 | | 1.0107 | | 1.0095 | | 1.0085 | | 1.0075 | | 1.0066 | |
53 | | 1.0206 | | 1.0185 | | 1.0166 | | 1.0149 | | 1.0133 | | 1.0119 | | 1.0106 | | 1.0094 | | 1.0083 | | 1.0074 | |
54 | | 1.0228 | | 1.0205 | | 1.0184 | | 1.0165 | | 1.0147 | | 1.0131 | | 1.0117 | | 1.0104 | | 1.0092 | | 1.0082 | |
55 | | 1.0253 | | 1.0227 | | 1.0204 | | 1.0182 | | 1.0163 | | 1.0146 | | 1.0130 | | 1.0115 | | 1.0102 | | 1.0090 | |
56 | | 1.0280 | | 1.0251 | | 1.0226 | | 1.0202 | | 1.0181 | | 1.0161 | | 1.0144 | | 1.0128 | | 1.0113 | | 1.0100 | |
57 | | 1.0310 | | 1.0279 | | 1.0250 | | 1.0224 | | 1.0200 | | 1.0179 | | 1.0159 | | 1.0142 | | 1.0126 | | 1.0111 | |
58 | | 1.0345 | | 1.0310 | | 1.0278 | | 1.0249 | | 1.0223 | | 1.0199 | | 1.0177 | | 1.0157 | | 1.0139 | | 1.0123 | |
59 | | 1.0384 | | 1.0345 | | 1.0309 | | 1.0277 | | 1.0248 | | 1.0221 | | 1.0197 | | 1.0175 | | 1.0155 | | 1.0137 | |
60 | | 1.0428 | | 1.0385 | | 1.0345 | | 1.0310 | | 1.0277 | | 1.0247 | | 1.0220 | | 1.0196 | | 1.0173 | | 1.0153 | |
61 | | 1.0479 | | 1.0431 | | 1.0387 | | 1.0347 | | 1.0310 | | 1.0277 | | 1.0247 | | 1.0219 | | 1.0194 | | 1.0172 | |
62 | | 1.0537 | | 1.0483 | | 1.0434 | | 1.0389 | | 1.0348 | | 1.0311 | | 1.0277 | | 1.0246 | | 1.0219 | | 1.0193 | |
63 | | 1.0603 | | 1.0543 | | 1.0488 | | 1.0438 | | 1.0392 | | 1.0350 | | 1.0312 | | 1.0278 | | 1.0247 | | 1.0218 | |
64 | | 1.0678 | | 1.0611 | | 1.0549 | | 1.0493 | | 1.0442 | | 1.0395 | | 1.0353 | | 1.0314 | | 1.0279 | | 1.0247 | |
65 | | 1.0763 | | 1.0688 | | 1.0619 | | 1.0556 | | 1.0499 | | 1.0447 | | 1.0399 | | 1.0355 | | 1.0316 | | 1.0280 | |
66 | | 1.0858 | | 1.0774 | | 1.0698 | | 1.0628 | | 1.0563 | | 1.0504 | | 1.0451 | | 1.0402 | | 1.0357 | | 1.0317 | |
67 | | 1.0964 | | 1.0871 | | 1.0785 | | 1.0707 | | 1.0635 | | 1.0569 | | 1.0509 | | 1.0454 | | 1.0404 | | 1.0358 | |
68 | | 1.1082 | | 1.0978 | | 1.0883 | | 1.0796 | | 1.0715 | | 1.0641 | | 1.0574 | | 1.0512 | | 1.0456 | | 1.0405 | |
69 | | 1.1216 | | 1.1101 | | 1.0994 | | 1.0897 | | 1.0807 | | 1.0724 | | 1.0648 | | 1.0579 | | 1.0516 | | 1.0458 | |
70 | | 1.1369 | | 1.1240 | | 1.1122 | | 1.1013 | | 1.0912 | | 1.0819 | | 1.0734 | | 1.0657 | | 1.0585 | | 1.0521 | |
7
Table A
Factors to Convert a 50% Joint and Survivor to a Life Annuity
Supplemental Retirement Plan for Top Management
Equivalent Benefit Payable Under Single Life Annuity Option for Each $1.00 of Life Annuity Otherwise Payable
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 20 | | 21 | | 22 | | 23 | | 24 | | 25 | | 26 | | 27 | | 28 | | 29 | |
20 | | 1.0243 | | 1.0234 | | 1.0226 | | 1.0217 | | 1.0208 | | 1.0200 | | 1.0192 | | 1.0184 | | 1.0176 | | 1.0168 | |
21 | | 1.0262 | | 1.0253 | | 1.0244 | | 1.0234 | | 1.0225 | | 1.0216 | | 1.0208 | | 1.0199 | | 1.0190 | | 1.0182 | |
22 | | 1.0283 | | 1.0273 | | 1.0263 | | 1.0253 | | 1.0244 | | 1.0234 | | 1.0225 | | 1.0216 | | 1.0206 | | 1.0198 | |
23 | | 1.0305 | | 1.0294 | | 1.0284 | | 1.0274 | | 1.0264 | | 1.0253 | | 1.0243 | | 1.0234 | | 1.0224 | | 1.0214 | |
24 | | 1.0328 | | 1.0317 | | 1.0306 | | 1.0296 | | 1.0285 | | 1.0274 | | 1.0264 | | 1.0253 | | 1.0243 | | 1.0233 | |
25 | | 1.0353 | | 1.0342 | | 1.0331 | | 1.0319 | | 1.0308 | | 1.0297 | | 1.0285 | | 1.0274 | | 1.0263 | | 1.0252 | |
26 | | 1.0380 | | 1.0369 | | 1.0357 | | 1.0345 | | 1.0333 | | 1.0321 | | 1.0309 | | 1.0297 | | 1.0285 | | 1.0274 | |
27 | | 1.0409 | | 1.0397 | | 1.0384 | | 1.0372 | | 1.0359 | | 1.0347 | | 1.0334 | | 1.0322 | | 1.0309 | | 1.0297 | |
28 | | 1.0440 | | 1.0427 | | 1.0414 | | 1.0401 | | 1.0388 | | 1.0375 | | 1.0362 | | 1.0348 | | 1.0335 | | 1.0322 | |
29 | | 1.0473 | | 1.0460 | | 1.0446 | | 1.0432 | | 1.0419 | | 1.0405 | | 1.0391 | | 1.0377 | | 1.0363 | | 1.0349 | |
30 | | 1.0508 | | 1.0494 | | 1.0480 | | 1.0466 | | 1.0451 | | 1.0437 | | 1.0422 | | 1.0408 | | 1.0393 | | 1.0379 | |
31 | | 1.0546 | | 1.0531 | | 1.0517 | | 1.0502 | | 1.0487 | | 1.0471 | | 1.0456 | | 1.0441 | | 1.0426 | | 1.0410 | |
32 | | 1.0586 | | 1.0571 | | 1.0555 | | 1.0540 | | 1.0524 | | 1.0508 | | 1.0493 | | 1.0476 | | 1.0460 | | 1.0444 | |
33 | | 1.0628 | | 1.0613 | | 1.0597 | | 1.0581 | | 1.0565 | | 1.0548 | | 1.0531 | | 1.0515 | | 1.0498 | | 1.0481 | |
34 | | 1.0674 | | 1.0658 | | 1.0641 | | 1.0625 | | 1.0608 | | 1.0590 | | 1.0573 | | 1.0556 | | 1.0538 | | 1.0520 | |
35 | | 1.0722 | | 1.0705 | | 1.0689 | | 1.0671 | | 1.0654 | | 1.0636 | | 1.0618 | | 1.0599 | | 1.0581 | | 1.0562 | |
36 | | 1.0773 | | 1.0756 | | 1.0739 | | 1.0721 | | 1.0703 | | 1.0684 | | 1.0665 | | 1.0646 | | 1.0627 | | 1.0608 | |
37 | | 1.0828 | | 1.0811 | | 1.0793 | | 1.0774 | | 1.0755 | | 1.0736 | | 1.0716 | | 1.0697 | | 1.0677 | | 1.0656 | |
38 | | 1.0886 | | 1.0868 | | 1.0850 | | 1.0831 | | 1.0811 | | 1.0791 | | 1.0771 | | 1.0750 | | 1.0730 | | 1.0708 | |
39 | | 1.0949 | | 1.0930 | | 1.0911 | | 1.0891 | | 1.0871 | | 1.0850 | | 1.0829 | | 1.0808 | | 1.0786 | | 1.0764 | |
40 | | 1.1015 | | 1.0995 | | 1.0976 | | 1.0955 | | 1.0935 | | 1.0913 | | 1.0892 | | 1.0870 | | 1.0847 | | 1.0824 | |
41 | | 1.1085 | | 1.1065 | | 1.1045 | | 1.1024 | | 1.1003 | | 1.0981 | | 1.0958 | | 1.0935 | | 1.0912 | | 1.0888 | |
42 | | 1.1160 | | 1.1140 | | 1.1119 | | 1.1097 | | 1.1075 | | 1.1052 | | 1.1029 | | 1.1006 | | 1.0981 | | 1.0957 | |
43 | | 1.1239 | | 1.1218 | | 1.1197 | | 1.1175 | | 1.1152 | | 1.1129 | | 1.1105 | | 1.1080 | | 1.1055 | | 1.1030 | |
44 | | 1.1323 | | 1.1302 | | 1.1280 | | 1.1257 | | 1.1234 | | 1.1210 | | 1.1185 | | 1.1160 | | 1.1134 | | 1.1107 | |
45 | | 1.1412 | | 1.1390 | | 1.1368 | | 1.1344 | | 1.1320 | | 1.1295 | | 1.1270 | | 1.1244 | | 1.1217 | | 1.1190 | |
46 | | 1.1506 | | 1.1484 | | 1.1460 | | 1.1436 | | 1.1412 | | 1.1386 | | 1.1360 | | 1.1333 | | 1.1305 | | 1.1277 | |
47 | | 1.1605 | | 1.1582 | | 1.1558 | | 1.1534 | | 1.1508 | | 1.1482 | | 1.1455 | | 1.1427 | | 1.1399 | | 1.1369 | |
48 | | 1.1710 | | 1.1686 | | 1.1662 | | 1.1637 | | 1.1610 | | 1.1583 | | 1.1556 | | 1.1527 | | 1.1497 | | 1.1467 | |
49 | | 1.1821 | | 1.1796 | | 1.1771 | | 1.1745 | | 1.1718 | | 1.1690 | | 1.1662 | | 1.1632 | | 1.1602 | | 1.1571 | |
50 | | 1.1937 | | 1.1912 | | 1.1887 | | 1.1860 | | 1.1832 | | 1.1804 | | 1.1774 | | 1.1744 | | 1.1712 | | 1.1680 | |
51 | | 1.2061 | | 1.2035 | | 1.2009 | | 1.1981 | | 1.1953 | | 1.1923 | | 1.1893 | | 1.1862 | | 1.1830 | | 1.1796 | |
52 | | 1.2191 | | 1.2165 | | 1.2138 | | 1.2110 | | 1.2080 | | 1.2050 | | 1.2019 | | 1.1987 | | 1.1954 | | 1.1919 | |
53 | | 1.2330 | | 1.2303 | | 1.2275 | | 1.2246 | | 1.2216 | | 1.2185 | | 1.2152 | | 1.2119 | | 1.2085 | | 1.2050 | |
54 | | 1.2476 | | 1.2449 | | 1.2420 | | 1.2390 | | 1.2359 | | 1.2327 | | 1.2294 | | 1.2260 | | 1.2225 | | 1.2188 | |
55 | | 1.2632 | | 1.2604 | | 1.2574 | | 1.2543 | | 1.2512 | | 1.2479 | | 1.2445 | | 1.2410 | | 1.2373 | | 1.2336 | |
56 | | 1.2798 | | 1.2769 | | 1.2738 | | 1.2707 | | 1.2674 | | 1.2640 | | 1.2605 | | 1.2569 | | 1.2532 | | 1.2493 | |
57 | | 1.2975 | | 1.2945 | | 1.2914 | | 1.2881 | | 1.2848 | | 1.2813 | | 1.2777 | | 1.2739 | | 1.2701 | | 1.2661 | |
58 | | 1.3164 | | 1.3133 | | 1.3101 | | 1.3068 | | 1.3033 | | 1.2997 | | 1.2960 | | 1.2922 | | 1.2882 | | 1.2841 | |
59 | | 1.3367 | | 1.3335 | | 1.3302 | | 1.3268 | | 1.3232 | | 1.3195 | | 1.3157 | | 1.3117 | | 1.3076 | | 1.3033 | |
60 | | 1.3585 | | 1.3552 | | 1.3518 | | 1.3483 | | 1.3446 | | 1.3408 | | 1.3368 | | 1.3327 | | 1.3285 | | 1.3241 | |
61 | | 1.3820 | | 1.3786 | | 1.3750 | | 1.3714 | | 1.3676 | | 1.3636 | | 1.3595 | | 1.3553 | | 1.3509 | | 1.3464 | |
62 | | 1.4072 | | 1.4037 | | 1.4000 | | 1.3962 | | 1.3923 | | 1.3882 | | 1.3840 | | 1.3796 | | 1.3751 | | 1.3704 | |
63 | | 1.4343 | | 1.4307 | | 1.4269 | | 1.4230 | | 1.4190 | | 1.4148 | | 1.4104 | | 1.4058 | | 1.4011 | | 1.3963 | |
64 | | 1.4636 | | 1.4598 | | 1.4559 | | 1.4519 | | 1.4477 | | 1.4433 | | 1.4388 | | 1.4341 | | 1.4292 | | 1.4241 | |
65 | | 1.4950 | | 1.4911 | | 1.4871 | | 1.4829 | | 1.4785 | | 1.4740 | | 1.4693 | | 1.4644 | | 1.4593 | | 1.4541 | |
66 | | 1.5287 | | 1.5247 | | 1.5205 | | 1.5161 | | 1.5116 | | 1.5069 | | 1.5020 | | 1.4969 | | 1.4917 | | 1.4862 | |
67 | | 1.5647 | | 1.5605 | | 1.5562 | | 1.5516 | | 1.5469 | | 1.5421 | | 1.5370 | | 1.5317 | | 1.5263 | | 1.5206 | |
68 | | 1.6033 | | 1.5989 | | 1.5944 | | 1.5897 | | 1.5848 | | 1.5798 | | 1.5745 | | 1.5690 | | 1.5634 | | 1.5575 | |
69 | | 1.6450 | | 1.6405 | | 1.6358 | | 1.6309 | | 1.6258 | | 1.6205 | | 1.6150 | | 1.6093 | | 1.6034 | | 1.5973 | |
70 | | 1.6903 | | 1.6856 | | 1.6807 | | 1.6756 | | 1.6703 | | 1.6648 | | 1.6591 | | 1.6531 | | 1.6470 | | 1.6406 | |
1
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 30 | | 31 | | 32 | | 33 | | 34 | | 35 | | 36 | | 37 | | 38 | | 39 | |
20 | | 1.0160 | | 1.0153 | | 1.0146 | | 1.0139 | | 1.0132 | | 1.0126 | | 1.0119 | | 1.0113 | | 1.0107 | | 1.0102 | |
21 | | 1.0174 | | 1.0166 | | 1.0158 | | 1.0151 | | 1.0143 | | 1.0136 | | 1.0130 | | 1.0123 | | 1.0117 | | 1.0110 | |
22 | | 1.0189 | | 1.0180 | | 1.0172 | | 1.0164 | | 1.0156 | | 1.0148 | | 1.0141 | | 1.0134 | | 1.0127 | | 1.0120 | |
23 | | 1.0205 | | 1.0196 | | 1.0187 | | 1.0178 | | 1.0170 | | 1.0161 | | 1.0153 | | 1.0146 | | 1.0138 | | 1.0131 | |
24 | | 1.0223 | | 1.0213 | | 1.0203 | | 1.0194 | | 1.0185 | | 1.0176 | | 1.0167 | | 1.0159 | | 1.0150 | | 1.0143 | |
25 | | 1.0242 | | 1.0231 | | 1.0221 | | 1.0211 | | 1.0201 | | 1.0191 | | 1.0182 | | 1.0173 | | 1.0164 | | 1.0156 | |
26 | | 1.0262 | | 1.0251 | | 1.0240 | | 1.0229 | | 1.0219 | | 1.0208 | | 1.0198 | | 1.0189 | | 1.0179 | | 1.0170 | |
27 | | 1.0285 | | 1.0273 | | 1.0261 | | 1.0250 | | 1.0238 | | 1.0227 | | 1.0216 | | 1.0206 | | 1.0195 | | 1.0185 | |
28 | | 1.0309 | | 1.0297 | | 1.0284 | | 1.0272 | | 1.0259 | | 1.0247 | | 1.0236 | | 1.0224 | | 1.0213 | | 1.0203 | |
29 | | 1.0336 | | 1.0322 | | 1.0309 | | 1.0295 | | 1.0282 | | 1.0270 | | 1.0257 | | 1.0245 | | 1.0233 | | 1.0221 | |
30 | | 1.0364 | | 1.0350 | | 1.0336 | | 1.0321 | | 1.0308 | | 1.0294 | | 1.0280 | | 1.0267 | | 1.0254 | | 1.0242 | |
31 | | 1.0395 | | 1.0380 | | 1.0365 | | 1.0350 | | 1.0335 | | 1.0320 | | 1.0306 | | 1.0292 | | 1.0278 | | 1.0264 | |
32 | | 1.0428 | | 1.0412 | | 1.0396 | | 1.0380 | | 1.0364 | | 1.0349 | | 1.0333 | | 1.0318 | | 1.0303 | | 1.0289 | |
33 | | 1.0464 | | 1.0447 | | 1.0430 | | 1.0413 | | 1.0396 | | 1.0380 | | 1.0363 | | 1.0347 | | 1.0331 | | 1.0316 | |
34 | | 1.0502 | | 1.0484 | | 1.0466 | | 1.0449 | | 1.0431 | | 1.0413 | | 1.0396 | | 1.0378 | | 1.0361 | | 1.0345 | |
35 | | 1.0543 | | 1.0525 | | 1.0506 | | 1.0487 | | 1.0468 | | 1.0449 | | 1.0431 | | 1.0413 | | 1.0394 | | 1.0377 | |
36 | | 1.0588 | | 1.0568 | | 1.0548 | | 1.0528 | | 1.0509 | | 1.0489 | | 1.0469 | | 1.0450 | | 1.0430 | | 1.0411 | |
37 | | 1.0636 | | 1.0615 | | 1.0594 | | 1.0573 | | 1.0552 | | 1.0531 | | 1.0510 | | 1.0490 | | 1.0469 | | 1.0449 | |
38 | | 1.0687 | | 1.0665 | | 1.0643 | | 1.0621 | | 1.0599 | | 1.0577 | | 1.0555 | | 1.0533 | | 1.0511 | | 1.0490 | |
39 | | 1.0742 | | 1.0719 | | 1.0696 | | 1.0673 | | 1.0650 | | 1.0627 | | 1.0603 | | 1.0580 | | 1.0557 | | 1.0534 | |
40 | | 1.0801 | | 1.0777 | | 1.0753 | | 1.0729 | | 1.0705 | | 1.0680 | | 1.0656 | | 1.0631 | | 1.0606 | | 1.0582 | |
41 | | 1.0864 | | 1.0839 | | 1.0814 | | 1.0789 | | 1.0763 | | 1.0738 | | 1.0712 | | 1.0686 | | 1.0660 | | 1.0634 | |
42 | | 1.0931 | | 1.0906 | | 1.0880 | | 1.0853 | | 1.0827 | | 1.0800 | | 1.0772 | | 1.0745 | | 1.0718 | | 1.0690 | |
43 | | 1.1003 | | 1.0977 | | 1.0950 | | 1.0922 | | 1.0894 | | 1.0866 | | 1.0838 | | 1.0809 | | 1.0780 | | 1.0751 | |
44 | | 1.1080 | | 1.1052 | | 1.1024 | | 1.0995 | | 1.0966 | | 1.0937 | | 1.0907 | | 1.0877 | | 1.0847 | | 1.0816 | |
45 | | 1.1161 | | 1.1133 | | 1.1103 | | 1.1074 | | 1.1043 | | 1.1012 | | 1.0981 | | 1.0950 | | 1.0918 | | 1.0886 | |
46 | | 1.1248 | | 1.1218 | | 1.1188 | | 1.1157 | | 1.1125 | | 1.1093 | | 1.1060 | | 1.1027 | | 1.0994 | | 1.0960 | |
47 | | 1.1339 | | 1.1308 | | 1.1277 | | 1.1245 | | 1.1212 | | 1.1178 | | 1.1144 | | 1.1110 | | 1.1075 | | 1.1040 | |
48 | | 1.1436 | | 1.1404 | | 1.1371 | | 1.1338 | | 1.1304 | | 1.1269 | | 1.1234 | | 1.1198 | | 1.1161 | | 1.1124 | |
49 | | 1.1539 | | 1.1506 | | 1.1472 | | 1.1437 | | 1.1402 | | 1.1366 | | 1.1329 | | 1.1291 | | 1.1253 | | 1.1214 | |
50 | | 1.1647 | | 1.1613 | | 1.1578 | | 1.1542 | | 1.1505 | | 1.1468 | | 1.1429 | | 1.1390 | | 1.1351 | | 1.1310 | |
51 | | 1.1762 | | 1.1727 | | 1.1691 | | 1.1654 | | 1.1615 | | 1.1576 | | 1.1537 | | 1.1496 | | 1.1454 | | 1.1412 | |
52 | | 1.1884 | | 1.1848 | | 1.1810 | | 1.1772 | | 1.1732 | | 1.1692 | | 1.1650 | | 1.1608 | | 1.1565 | | 1.1521 | |
53 | | 1.2013 | | 1.1976 | | 1.1937 | | 1.1897 | | 1.1856 | | 1.1815 | | 1.1772 | | 1.1728 | | 1.1683 | | 1.1637 | |
54 | | 1.2151 | | 1.2112 | | 1.2072 | | 1.2031 | | 1.1989 | | 1.1945 | | 1.1901 | | 1.1855 | | 1.1808 | | 1.1761 | |
55 | | 1.2297 | | 1.2257 | | 1.2216 | | 1.2173 | | 1.2129 | | 1.2085 | | 1.2038 | | 1.1991 | | 1.1942 | | 1.1893 | |
56 | | 1.2453 | | 1.2412 | | 1.2369 | | 1.2325 | | 1.2280 | | 1.2233 | | 1.2185 | | 1.2136 | | 1.2086 | | 1.2034 | |
57 | | 1.2620 | | 1.2577 | | 1.2533 | | 1.2487 | | 1.2441 | | 1.2392 | | 1.2343 | | 1.2292 | | 1.2239 | | 1.2186 | |
58 | | 1.2798 | | 1.2754 | | 1.2708 | | 1.2661 | | 1.2613 | | 1.2563 | | 1.2511 | | 1.2459 | | 1.2404 | | 1.2348 | |
59 | | 1.2989 | | 1.2944 | | 1.2897 | | 1.2848 | | 1.2798 | | 1.2746 | | 1.2693 | | 1.2638 | | 1.2581 | | 1.2523 | |
60 | | 1.3195 | | 1.3148 | | 1.3099 | | 1.3049 | | 1.2997 | | 1.2943 | | 1.2888 | | 1.2831 | | 1.2772 | | 1.2712 | |
61 | | 1.3416 | | 1.3368 | | 1.3317 | | 1.3265 | | 1.3211 | | 1.3156 | | 1.3098 | | 1.3039 | | 1.2978 | | 1.2915 | |
62 | | 1.3655 | | 1.3604 | | 1.3552 | | 1.3498 | | 1.3442 | | 1.3384 | | 1.3325 | | 1.3263 | | 1.3200 | | 1.3135 | |
63 | | 1.3912 | | 1.3860 | | 1.3805 | | 1.3749 | | 1.3691 | | 1.3631 | | 1.3569 | | 1.3506 | | 1.3440 | | 1.3372 | |
64 | | 1.4189 | | 1.4134 | | 1.4078 | | 1.4020 | | 1.3960 | | 1.3897 | | 1.3833 | | 1.3767 | | 1.3698 | | 1.3627 | |
65 | | 1.4486 | | 1.4430 | | 1.4372 | | 1.4311 | | 1.4249 | | 1.4184 | | 1.4117 | | 1.4048 | | 1.3976 | | 1.3902 | |
66 | | 1.4806 | | 1.4747 | | 1.4687 | | 1.4624 | | 1.4558 | | 1.4491 | | 1.4421 | | 1.4349 | | 1.4275 | | 1.4198 | |
67 | | 1.5147 | | 1.5086 | | 1.5023 | | 1.4958 | | 1.4890 | | 1.4820 | | 1.4747 | | 1.4672 | | 1.4595 | | 1.4514 | |
68 | | 1.5513 | | 1.5450 | | 1.5384 | | 1.5316 | | 1.5245 | | 1.5172 | | 1.5097 | | 1.5018 | | 1.4938 | | 1.4854 | |
69 | | 1.5909 | | 1.5843 | | 1.5775 | | 1.5703 | | 1.5630 | | 1.5554 | | 1.5475 | | 1.5393 | | 1.5308 | | 1.5221 | |
70 | | 1.6339 | | 1.6270 | | 1.6199 | | 1.6124 | | 1.6048 | | 1.5968 | | 1.5885 | | 1.5800 | | 1.5712 | | 1.5620 | |
2
Equivalent Benefit Payable Under Single Life Annuity Option for Each $1.00 Otherwise Payable
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 40 | | 41 | | 42 | | 43 | | 44 | | 45 | | 46 | | 47 | | 48 | | 49 | |
20 | | 1.0096 | | 1.0091 | | 1.0086 | | 1.0081 | | 1.0076 | | 1.0072 | | 1.0068 | | 1.0064 | | 1.0060 | | 1.0056 | |
21 | | 1.0104 | | 1.0099 | | 1.0093 | | 1.0088 | | 1.0083 | | 1.0078 | | 1.0074 | | 1.0069 | | 1.0065 | | 1.0061 | |
22 | | 1.0114 | | 1.0107 | | 1.0102 | | 1.0096 | | 1.0090 | | 1.0085 | | 1.0080 | | 1.0075 | | 1.0071 | | 1.0066 | |
23 | | 1.0124 | | 1.0117 | | 1.0111 | | 1.0104 | | 1.0098 | | 1.0093 | | 1.0087 | | 1.0082 | | 1.0077 | | 1.0072 | |
24 | | 1.0135 | | 1.0128 | | 1.0121 | | 1.0114 | | 1.0107 | | 1.0101 | | 1.0095 | | 1.0089 | | 1.0084 | | 1.0079 | |
25 | | 1.0147 | | 1.0139 | | 1.0132 | | 1.0124 | | 1.0117 | | 1.0110 | | 1.0104 | | 1.0098 | | 1.0092 | | 1.0086 | |
26 | | 1.0161 | | 1.0152 | | 1.0144 | | 1.0136 | | 1.0128 | | 1.0121 | | 1.0113 | | 1.0107 | | 1.0100 | | 1.0094 | |
27 | | 1.0176 | | 1.0166 | | 1.0157 | | 1.0149 | | 1.0140 | | 1.0132 | | 1.0124 | | 1.0117 | | 1.0110 | | 1.0103 | |
28 | | 1.0192 | | 1.0182 | | 1.0172 | | 1.0163 | | 1.0153 | | 1.0145 | | 1.0136 | | 1.0128 | | 1.0120 | | 1.0113 | |
29 | | 1.0210 | | 1.0199 | | 1.0188 | | 1.0178 | | 1.0168 | | 1.0158 | | 1.0149 | | 1.0140 | | 1.0132 | | 1.0124 | |
30 | | 1.0230 | | 1.0218 | | 1.0206 | | 1.0195 | | 1.0184 | | 1.0174 | | 1.0164 | | 1.0154 | | 1.0145 | | 1.0136 | |
31 | | 1.0251 | | 1.0238 | | 1.0226 | | 1.0214 | | 1.0202 | | 1.0190 | | 1.0180 | | 1.0169 | | 1.0159 | | 1.0149 | |
32 | | 1.0275 | | 1.0261 | | 1.0247 | | 1.0234 | | 1.0221 | | 1.0209 | | 1.0197 | | 1.0186 | | 1.0175 | | 1.0164 | |
33 | | 1.0300 | | 1.0285 | | 1.0271 | | 1.0257 | | 1.0243 | | 1.0229 | | 1.0216 | | 1.0204 | | 1.0192 | | 1.0180 | |
34 | | 1.0328 | | 1.0312 | | 1.0297 | | 1.0281 | | 1.0266 | | 1.0252 | | 1.0238 | | 1.0224 | | 1.0211 | | 1.0198 | |
35 | | 1.0359 | | 1.0342 | | 1.0325 | | 1.0308 | | 1.0292 | | 1.0276 | | 1.0261 | | 1.0247 | | 1.0232 | | 1.0219 | |
36 | | 1.0392 | | 1.0374 | | 1.0356 | | 1.0338 | | 1.0320 | | 1.0304 | | 1.0287 | | 1.0271 | | 1.0256 | | 1.0241 | |
37 | | 1.0429 | | 1.0409 | | 1.0389 | | 1.0370 | | 1.0351 | | 1.0333 | | 1.0315 | | 1.0298 | | 1.0281 | | 1.0265 | |
38 | | 1.0468 | | 1.0447 | | 1.0426 | | 1.0405 | | 1.0385 | | 1.0366 | | 1.0346 | | 1.0328 | | 1.0310 | | 1.0292 | |
39 | | 1.0511 | | 1.0488 | | 1.0466 | | 1.0444 | | 1.0422 | | 1.0401 | | 1.0381 | | 1.0360 | | 1.0341 | | 1.0321 | |
40 | | 1.0558 | | 1.0534 | | 1.0510 | | 1.0486 | | 1.0463 | | 1.0440 | | 1.0418 | | 1.0396 | | 1.0375 | | 1.0354 | |
41 | | 1.0608 | | 1.0583 | | 1.0557 | | 1.0532 | | 1.0507 | | 1.0483 | | 1.0459 | | 1.0435 | | 1.0412 | | 1.0390 | |
42 | | 1.0663 | | 1.0636 | | 1.0609 | | 1.0582 | | 1.0555 | | 1.0529 | | 1.0503 | | 1.0478 | | 1.0453 | | 1.0429 | |
43 | | 1.0722 | | 1.0693 | | 1.0664 | | 1.0636 | | 1.0608 | | 1.0580 | | 1.0552 | | 1.0525 | | 1.0498 | | 1.0472 | |
44 | | 1.0786 | | 1.0755 | | 1.0724 | | 1.0694 | | 1.0664 | | 1.0634 | | 1.0604 | | 1.0575 | | 1.0547 | | 1.0519 | |
45 | | 1.0854 | | 1.0821 | | 1.0789 | | 1.0757 | | 1.0725 | | 1.0693 | | 1.0661 | | 1.0630 | | 1.0599 | | 1.0569 | |
46 | | 1.0926 | | 1.0892 | | 1.0858 | | 1.0824 | | 1.0790 | | 1.0756 | | 1.0722 | | 1.0689 | | 1.0656 | | 1.0624 | |
47 | | 1.1004 | | 1.0968 | | 1.0932 | | 1.0896 | | 1.0860 | | 1.0824 | | 1.0788 | | 1.0752 | | 1.0717 | | 1.0682 | |
48 | | 1.1087 | | 1.1049 | | 1.1011 | | 1.0973 | | 1.0935 | | 1.0896 | | 1.0858 | | 1.0821 | | 1.0783 | | 1.0746 | |
49 | | 1.1175 | | 1.1135 | | 1.1095 | | 1.1055 | | 1.1015 | | 1.0974 | | 1.0934 | | 1.0894 | | 1.0854 | | 1.0814 | |
50 | | 1.1269 | | 1.1227 | | 1.1185 | | 1.1143 | | 1.1101 | | 1.1058 | | 1.1015 | | 1.0972 | | 1.0930 | | 1.0888 | |
51 | | 1.1369 | | 1.1326 | | 1.1282 | | 1.1237 | | 1.1192 | | 1.1147 | | 1.1102 | | 1.1057 | | 1.1012 | | 1.0967 | |
52 | | 1.1476 | | 1.1431 | | 1.1384 | | 1.1338 | | 1.1291 | | 1.1243 | | 1.1195 | | 1.1148 | | 1.1100 | | 1.1052 | |
53 | | 1.1590 | | 1.1543 | | 1.1494 | | 1.1445 | | 1.1396 | | 1.1346 | | 1.1296 | | 1.1245 | | 1.1194 | | 1.1144 | |
54 | | 1.1712 | | 1.1662 | | 1.1612 | | 1.1560 | | 1.1509 | | 1.1456 | | 1.1403 | | 1.1350 | | 1.1296 | | 1.1242 | |
55 | | 1.1842 | | 1.1790 | | 1.1737 | | 1.1684 | | 1.1629 | | 1.1574 | | 1.1518 | | 1.1462 | | 1.1406 | | 1.1349 | |
56 | | 1.1981 | | 1.1927 | | 1.1872 | | 1.1816 | | 1.1759 | | 1.1701 | | 1.1643 | | 1.1584 | | 1.1524 | | 1.1464 | |
57 | | 1.2131 | | 1.2074 | | 1.2017 | | 1.1958 | | 1.1899 | | 1.1838 | | 1.1777 | | 1.1714 | | 1.1652 | | 1.1588 | |
58 | | 1.2291 | | 1.2232 | | 1.2173 | | 1.2111 | | 1.2049 | | 1.1985 | | 1.1921 | | 1.1856 | | 1.1789 | | 1.1723 | |
59 | | 1.2464 | | 1.2403 | | 1.2340 | | 1.2276 | | 1.2211 | | 1.2145 | | 1.2077 | | 1.2008 | | 1.1939 | | 1.1868 | |
60 | | 1.2650 | | 1.2586 | | 1.2521 | | 1.2454 | | 1.2386 | | 1.2317 | | 1.2246 | | 1.2174 | | 1.2101 | | 1.2027 | |
61 | | 1.2851 | | 1.2785 | | 1.2717 | | 1.2647 | | 1.2576 | | 1.2503 | | 1.2429 | | 1.2353 | | 1.2276 | | 1.2198 | |
62 | | 1.3068 | | 1.2999 | | 1.2928 | | 1.2855 | | 1.2781 | | 1.2704 | | 1.2627 | | 1.2547 | | 1.2467 | | 1.2385 | |
63 | | 1.3302 | | 1.3230 | | 1.3156 | | 1.3080 | | 1.3002 | | 1.2923 | | 1.2841 | | 1.2758 | | 1.2673 | | 1.2587 | |
64 | | 1.3554 | | 1.3479 | | 1.3402 | | 1.3323 | | 1.3242 | | 1.3158 | | 1.3073 | | 1.2986 | | 1.2897 | | 1.2806 | |
65 | | 1.3827 | | 1.3748 | | 1.3668 | | 1.3585 | | 1.3500 | | 1.3413 | | 1.3323 | | 1.3232 | | 1.3139 | | 1.3043 | |
66 | | 1.4119 | | 1.4037 | | 1.3953 | | 1.3867 | | 1.3778 | | 1.3686 | | 1.3593 | | 1.3497 | | 1.3399 | | 1.3299 | |
67 | | 1.4432 | | 1.4346 | | 1.4259 | | 1.4168 | | 1.4075 | | 1.3980 | | 1.3882 | | 1.3781 | | 1.3678 | | 1.3573 | |
68 | | 1.4768 | | 1.4678 | | 1.4587 | | 1.4492 | | 1.4395 | | 1.4295 | | 1.4192 | | 1.4087 | | 1.3979 | | 1.3868 | |
69 | | 1.5131 | | 1.5038 | | 1.4942 | | 1.4843 | | 1.4741 | | 1.4636 | | 1.4528 | | 1.4418 | | 1.4304 | | 1.4188 | |
70 | | 1.5526 | | 1.5429 | | 1.5328 | | 1.5224 | | 1.5117 | | 1.5008 | | 1.4895 | | 1.4778 | | 1.4659 | | 1.4537 | |
3
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 50 | | 51 | | 52 | | 53 | | 54 | | 55 | | 56 | | 57 | | 58 | | 59 | |
20 | | 1.0053 | | 1.0050 | | 1.0046 | | 1.0043 | | 1.0041 | | 1.0038 | | 1.0035 | | 1.0033 | | 1.0031 | | 1.0029 | |
21 | | 1.0057 | | 1.0054 | | 1.0050 | | 1.0047 | | 1.0044 | | 1.0041 | | 1.0038 | | 1.0036 | | 1.0033 | | 1.0031 | |
22 | | 1.0062 | | 1.0058 | | 1.0054 | | 1.0051 | | 1.0048 | | 1.0044 | | 1.0041 | | 1.0038 | | 1.0036 | | 1.0033 | |
23 | | 1.0068 | | 1.0063 | | 1.0059 | | 1.0055 | | 1.0052 | | 1.0048 | | 1.0045 | | 1.0042 | | 1.0039 | | 1.0036 | |
24 | | 1.0074 | | 1.0069 | | 1.0064 | | 1.0060 | | 1.0056 | | 1.0052 | | 1.0049 | | 1.0045 | | 1.0042 | | 1.0039 | |
25 | | 1.0080 | | 1.0075 | | 1.0070 | | 1.0066 | | 1.0061 | | 1.0057 | | 1.0053 | | 1.0049 | | 1.0045 | | 1.0042 | |
26 | | 1.0088 | | 1.0082 | | 1.0077 | | 1.0072 | | 1.0067 | | 1.0062 | | 1.0058 | | 1.0054 | | 1.0050 | | 1.0046 | |
27 | | 1.0096 | | 1.0090 | | 1.0084 | | 1.0078 | | 1.0073 | | 1.0068 | | 1.0063 | | 1.0058 | | 1.0054 | | 1.0050 | |
28 | | 1.0105 | | 1.0099 | | 1.0092 | | 1.0086 | | 1.0080 | | 1.0074 | | 1.0069 | | 1.0064 | | 1.0059 | | 1.0055 | |
29 | | 1.0116 | | 1.0108 | | 1.0101 | | 1.0094 | | 1.0088 | | 1.0082 | | 1.0076 | | 1.0070 | | 1.0065 | | 1.0060 | |
30 | | 1.0127 | | 1.0119 | | 1.0111 | | 1.0104 | | 1.0097 | | 1.0090 | | 1.0083 | | 1.0077 | | 1.0072 | | 1.0066 | |
31 | | 1.0140 | | 1.0131 | | 1.0122 | | 1.0114 | | 1.0106 | | 1.0099 | | 1.0092 | | 1.0085 | | 1.0079 | | 1.0073 | |
32 | | 1.0154 | | 1.0144 | | 1.0135 | | 1.0126 | | 1.0117 | | 1.0109 | | 1.0101 | | 1.0094 | | 1.0087 | | 1.0080 | |
33 | | 1.0169 | | 1.0158 | | 1.0148 | | 1.0138 | | 1.0129 | | 1.0120 | | 1.0112 | | 1.0104 | | 1.0096 | | 1.0089 | |
34 | | 1.0186 | | 1.0175 | | 1.0163 | | 1.0153 | | 1.0142 | | 1.0133 | | 1.0123 | | 1.0114 | | 1.0106 | | 1.0098 | |
35 | | 1.0205 | | 1.0193 | | 1.0180 | | 1.0169 | | 1.0157 | | 1.0147 | | 1.0136 | | 1.0126 | | 1.0117 | | 1.0108 | |
36 | | 1.0226 | | 1.0212 | | 1.0199 | | 1.0186 | | 1.0174 | | 1.0162 | | 1.0151 | | 1.0140 | | 1.0130 | | 1.0120 | |
37 | | 1.0249 | | 1.0234 | | 1.0220 | | 1.0206 | | 1.0192 | | 1.0179 | | 1.0167 | | 1.0155 | | 1.0144 | | 1.0133 | |
38 | | 1.0275 | | 1.0258 | | 1.0242 | | 1.0227 | | 1.0212 | | 1.0198 | | 1.0185 | | 1.0172 | | 1.0159 | | 1.0148 | |
39 | | 1.0303 | | 1.0285 | | 1.0268 | | 1.0251 | | 1.0235 | | 1.0219 | | 1.0205 | | 1.0190 | | 1.0177 | | 1.0164 | |
40 | | 1.0334 | | 1.0314 | | 1.0296 | | 1.0277 | | 1.0260 | | 1.0243 | | 1.0227 | | 1.0211 | | 1.0196 | | 1.0182 | |
41 | | 1.0368 | | 1.0347 | | 1.0326 | | 1.0307 | | 1.0287 | | 1.0269 | | 1.0251 | | 1.0234 | | 1.0218 | | 1.0202 | |
42 | | 1.0406 | | 1.0383 | | 1.0360 | | 1.0339 | | 1.0318 | | 1.0298 | | 1.0278 | | 1.0260 | | 1.0242 | | 1.0225 | |
43 | | 1.0446 | | 1.0422 | | 1.0397 | | 1.0374 | | 1.0351 | | 1.0329 | | 1.0308 | | 1.0288 | | 1.0268 | | 1.0250 | |
44 | | 1.0491 | | 1.0464 | | 1.0438 | | 1.0413 | | 1.0388 | | 1.0364 | | 1.0341 | | 1.0319 | | 1.0297 | | 1.0277 | |
45 | | 1.0539 | | 1.0510 | | 1.0482 | | 1.0454 | | 1.0428 | | 1.0402 | | 1.0376 | | 1.0352 | | 1.0329 | | 1.0306 | |
46 | | 1.0592 | | 1.0560 | | 1.0530 | | 1.0500 | | 1.0471 | | 1.0443 | | 1.0415 | | 1.0389 | | 1.0363 | | 1.0339 | |
47 | | 1.0648 | | 1.0615 | | 1.0582 | | 1.0549 | | 1.0518 | | 1.0487 | | 1.0458 | | 1.0429 | | 1.0401 | | 1.0374 | |
48 | | 1.0709 | | 1.0673 | | 1.0638 | | 1.0603 | | 1.0569 | | 1.0536 | | 1.0503 | | 1.0472 | | 1.0442 | | 1.0413 | |
49 | | 1.0775 | | 1.0736 | | 1.0698 | | 1.0661 | | 1.0624 | | 1.0588 | | 1.0553 | | 1.0519 | | 1.0487 | | 1.0455 | |
50 | | 1.0846 | | 1.0804 | | 1.0763 | | 1.0723 | | 1.0684 | | 1.0645 | | 1.0607 | | 1.0571 | | 1.0535 | | 1.0501 | |
51 | | 1.0922 | | 1.0878 | | 1.0834 | | 1.0791 | | 1.0748 | | 1.0707 | | 1.0666 | | 1.0626 | | 1.0588 | | 1.0550 | |
52 | | 1.1004 | | 1.0957 | | 1.0910 | | 1.0864 | | 1.0818 | | 1.0774 | | 1.0730 | | 1.0687 | | 1.0645 | | 1.0604 | |
53 | | 1.1093 | | 1.1043 | | 1.0993 | | 1.0943 | | 1.0894 | | 1.0846 | | 1.0799 | | 1.0753 | | 1.0707 | | 1.0663 | |
54 | | 1.1189 | | 1.1135 | | 1.1082 | | 1.1029 | | 1.0977 | | 1.0925 | | 1.0874 | | 1.0824 | | 1.0776 | | 1.0728 | |
55 | | 1.1292 | | 1.1235 | | 1.1178 | | 1.1122 | | 1.1066 | | 1.1011 | | 1.0956 | | 1.0902 | | 1.0850 | | 1.0798 | |
56 | | 1.1404 | | 1.1343 | | 1.1283 | | 1.1223 | | 1.1163 | | 1.1104 | | 1.1045 | | 1.0988 | | 1.0931 | | 1.0876 | |
57 | | 1.1524 | | 1.1461 | | 1.1397 | | 1.1333 | | 1.1269 | | 1.1206 | | 1.1143 | | 1.1081 | | 1.1020 | | 1.0960 | |
58 | | 1.1655 | | 1.1588 | | 1.1520 | | 1.1452 | | 1.1384 | | 1.1317 | | 1.1249 | | 1.1183 | | 1.1118 | | 1.1053 | |
59 | | 1.1797 | | 1.1726 | | 1.1654 | | 1.1582 | | 1.1510 | | 1.1438 | | 1.1366 | | 1.1295 | | 1.1225 | | 1.1155 | |
60 | | 1.1952 | | 1.1876 | | 1.1800 | | 1.1723 | | 1.1647 | | 1.1570 | | 1.1494 | | 1.1418 | | 1.1342 | | 1.1268 | |
61 | | 1.2119 | | 1.2040 | | 1.1959 | | 1.1878 | | 1.1796 | | 1.1715 | | 1.1633 | | 1.1552 | | 1.1471 | | 1.1392 | |
62 | | 1.2302 | | 1.2217 | | 1.2132 | | 1.2046 | | 1.1960 | | 1.1873 | | 1.1786 | | 1.1699 | | 1.1613 | | 1.1528 | |
63 | | 1.2499 | | 1.2411 | | 1.2321 | | 1.2230 | | 1.2138 | | 1.2046 | | 1.1953 | | 1.1861 | | 1.1769 | | 1.1677 | |
64 | | 1.2714 | | 1.2620 | | 1.2525 | | 1.2429 | | 1.2332 | | 1.2234 | | 1.2136 | | 1.2037 | | 1.1939 | | 1.1841 | |
65 | | 1.2946 | | 1.2848 | | 1.2747 | | 1.2646 | | 1.2543 | | 1.2439 | | 1.2334 | | 1.2229 | | 1.2124 | | 1.2019 | |
66 | | 1.3197 | | 1.3093 | | 1.2987 | | 1.2880 | | 1.2771 | | 1.2661 | | 1.2550 | | 1.2438 | | 1.2326 | | 1.2214 | |
67 | | 1.3466 | | 1.3356 | | 1.3245 | | 1.3131 | | 1.3016 | | 1.2900 | | 1.2782 | | 1.2663 | | 1.2544 | | 1.2424 | |
68 | | 1.3755 | | 1.3640 | | 1.3522 | | 1.3403 | | 1.3281 | | 1.3158 | | 1.3033 | | 1.2907 | | 1.2780 | | 1.2653 | |
69 | | 1.4069 | | 1.3948 | | 1.3824 | | 1.3698 | | 1.3569 | | 1.3439 | | 1.3306 | | 1.3173 | | 1.3038 | | 1.2902 | |
70 | | 1.4412 | | 1.4284 | | 1.4154 | | 1.4020 | | 1.3884 | | 1.3746 | | 1.3606 | | 1.3464 | | 1.3320 | | 1.3176 | |
4
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 60 | | 61 | | 62 | | 63 | | 64 | | 65 | | 66 | | 67 | | 68 | | 69 | |
20 | | 1.0027 | | 1.0025 | | 1.0023 | | 1.0021 | | 1.0020 | | 1.0018 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0013 | |
21 | | 1.0029 | | 1.0026 | | 1.0024 | | 1.0023 | | 1.0021 | | 1.0019 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0014 | |
22 | | 1.0031 | | 1.0028 | | 1.0026 | | 1.0024 | | 1.0022 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0016 | | 1.0015 | |
23 | | 1.0033 | | 1.0031 | | 1.0028 | | 1.0026 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0019 | | 1.0017 | | 1.0016 | |
24 | | 1.0036 | | 1.0033 | | 1.0031 | | 1.0028 | | 1.0026 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0017 | |
25 | | 1.0039 | | 1.0036 | | 1.0033 | | 1.0031 | | 1.0028 | | 1.0026 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | |
26 | | 1.0042 | | 1.0039 | | 1.0036 | | 1.0033 | | 1.0030 | | 1.0028 | | 1.0026 | | 1.0023 | | 1.0021 | | 1.0019 | |
27 | | 1.0046 | | 1.0043 | | 1.0039 | | 1.0036 | | 1.0033 | | 1.0030 | | 1.0028 | | 1.0025 | | 1.0023 | | 1.0021 | |
28 | | 1.0051 | | 1.0047 | | 1.0043 | | 1.0039 | | 1.0036 | | 1.0033 | | 1.0030 | | 1.0028 | | 1.0025 | | 1.0023 | |
29 | | 1.0055 | | 1.0051 | | 1.0047 | | 1.0043 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0030 | | 1.0027 | | 1.0025 | |
30 | | 1.0061 | | 1.0056 | | 1.0052 | | 1.0047 | | 1.0043 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0030 | | 1.0027 | |
31 | | 1.0067 | | 1.0062 | | 1.0057 | | 1.0052 | | 1.0048 | | 1.0044 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0030 | |
32 | | 1.0074 | | 1.0068 | | 1.0063 | | 1.0057 | | 1.0053 | | 1.0048 | | 1.0044 | | 1.0040 | | 1.0036 | | 1.0033 | |
33 | | 1.0082 | | 1.0075 | | 1.0069 | | 1.0063 | | 1.0058 | | 1.0053 | | 1.0048 | | 1.0044 | | 1.0040 | | 1.0036 | |
34 | | 1.0090 | | 1.0083 | | 1.0077 | | 1.0070 | | 1.0064 | | 1.0059 | | 1.0054 | | 1.0049 | | 1.0044 | | 1.0040 | |
35 | | 1.0100 | | 1.0092 | | 1.0085 | | 1.0078 | | 1.0071 | | 1.0065 | | 1.0059 | | 1.0054 | | 1.0049 | | 1.0044 | |
36 | | 1.0111 | | 1.0102 | | 1.0094 | | 1.0086 | | 1.0079 | | 1.0072 | | 1.0066 | | 1.0060 | | 1.0055 | | 1.0049 | |
37 | | 1.0123 | | 1.0113 | | 1.0104 | | 1.0096 | | 1.0088 | | 1.0080 | | 1.0073 | | 1.0067 | | 1.0061 | | 1.0055 | |
38 | | 1.0137 | | 1.0126 | | 1.0116 | | 1.0107 | | 1.0098 | | 1.0090 | | 1.0082 | | 1.0074 | | 1.0068 | | 1.0061 | |
39 | | 1.0152 | | 1.0140 | | 1.0129 | | 1.0119 | | 1.0109 | | 1.0100 | | 1.0091 | | 1.0083 | | 1.0076 | | 1.0068 | |
40 | | 1.0169 | | 1.0156 | | 1.0144 | | 1.0132 | | 1.0122 | | 1.0111 | | 1.0102 | | 1.0093 | | 1.0084 | | 1.0077 | |
41 | | 1.0188 | | 1.0173 | | 1.0160 | | 1.0148 | | 1.0136 | | 1.0124 | | 1.0114 | | 1.0104 | | 1.0095 | | 1.0086 | |
42 | | 1.0209 | | 1.0193 | | 1.0178 | | 1.0164 | | 1.0151 | | 1.0139 | | 1.0127 | | 1.0116 | | 1.0106 | | 1.0096 | |
43 | | 1.0232 | | 1.0215 | | 1.0199 | | 1.0183 | | 1.0169 | | 1.0155 | | 1.0142 | | 1.0130 | | 1.0119 | | 1.0108 | |
44 | | 1.0257 | | 1.0239 | | 1.0221 | | 1.0204 | | 1.0188 | | 1.0173 | | 1.0159 | | 1.0145 | | 1.0132 | | 1.0121 | |
45 | | 1.0285 | | 1.0265 | | 1.0245 | | 1.0227 | | 1.0209 | | 1.0192 | | 1.0177 | | 1.0162 | | 1.0148 | | 1.0135 | |
46 | | 1.0316 | | 1.0293 | | 1.0272 | | 1.0251 | | 1.0232 | | 1.0214 | | 1.0196 | | 1.0180 | | 1.0165 | | 1.0150 | |
47 | | 1.0349 | | 1.0324 | | 1.0301 | | 1.0278 | | 1.0257 | | 1.0237 | | 1.0218 | | 1.0200 | | 1.0183 | | 1.0167 | |
48 | | 1.0385 | | 1.0358 | | 1.0332 | | 1.0308 | | 1.0285 | | 1.0263 | | 1.0242 | | 1.0222 | | 1.0203 | | 1.0185 | |
49 | | 1.0424 | | 1.0395 | | 1.0367 | | 1.0340 | | 1.0315 | | 1.0290 | | 1.0267 | | 1.0246 | | 1.0225 | | 1.0206 | |
50 | | 1.0467 | | 1.0435 | | 1.0405 | | 1.0375 | | 1.0347 | | 1.0321 | | 1.0296 | | 1.0272 | | 1.0249 | | 1.0228 | |
51 | | 1.0514 | | 1.0479 | | 1.0446 | | 1.0414 | | 1.0383 | | 1.0354 | | 1.0326 | | 1.0300 | | 1.0275 | | 1.0252 | |
52 | | 1.0565 | | 1.0527 | | 1.0491 | | 1.0456 | | 1.0422 | | 1.0391 | | 1.0360 | | 1.0331 | | 1.0304 | | 1.0278 | |
53 | | 1.0621 | | 1.0580 | | 1.0540 | | 1.0502 | | 1.0465 | | 1.0430 | | 1.0397 | | 1.0366 | | 1.0336 | | 1.0307 | |
54 | | 1.0682 | | 1.0637 | | 1.0594 | | 1.0552 | | 1.0513 | | 1.0474 | | 1.0438 | | 1.0403 | | 1.0370 | | 1.0339 | |
55 | | 1.0749 | | 1.0700 | | 1.0653 | | 1.0608 | | 1.0564 | | 1.0523 | | 1.0483 | | 1.0445 | | 1.0409 | | 1.0375 | |
56 | | 1.0822 | | 1.0769 | | 1.0718 | | 1.0669 | | 1.0622 | | 1.0576 | | 1.0533 | | 1.0491 | | 1.0451 | | 1.0414 | |
57 | | 1.0902 | | 1.0845 | | 1.0790 | | 1.0736 | | 1.0685 | | 1.0635 | | 1.0588 | | 1.0542 | | 1.0499 | | 1.0457 | |
58 | | 1.0990 | | 1.0929 | | 1.0869 | | 1.0811 | | 1.0755 | | 1.0701 | | 1.0649 | | 1.0599 | | 1.0551 | | 1.0506 | |
59 | | 1.1088 | | 1.1021 | | 1.0956 | | 1.0893 | | 1.0832 | | 1.0774 | | 1.0717 | | 1.0662 | | 1.0610 | | 1.0561 | |
60 | | 1.1195 | | 1.1123 | | 1.1053 | | 1.0985 | | 1.0919 | | 1.0854 | | 1.0793 | | 1.0733 | | 1.0676 | | 1.0622 | |
61 | | 1.1313 | | 1.1236 | | 1.1160 | | 1.1086 | | 1.1014 | | 1.0944 | | 1.0877 | | 1.0812 | | 1.0750 | | 1.0690 | |
62 | | 1.1443 | | 1.1360 | | 1.1278 | | 1.1198 | | 1.1120 | | 1.1045 | | 1.0971 | | 1.0900 | | 1.0832 | | 1.0766 | |
63 | | 1.1586 | | 1.1497 | | 1.1408 | | 1.1322 | | 1.1238 | | 1.1156 | | 1.1076 | | 1.0998 | | 1.0924 | | 1.0852 | |
64 | | 1.1743 | | 1.1647 | | 1.1552 | | 1.1459 | | 1.1367 | | 1.1278 | | 1.1192 | | 1.1107 | | 1.1026 | | 1.0947 | |
65 | | 1.1915 | | 1.1812 | | 1.1710 | | 1.1609 | | 1.1510 | | 1.1414 | | 1.1320 | | 1.1228 | | 1.1139 | | 1.1053 | |
66 | | 1.2102 | | 1.1991 | | 1.1882 | | 1.1773 | | 1.1667 | | 1.1562 | | 1.1460 | | 1.1361 | | 1.1264 | | 1.1170 | |
67 | | 1.2305 | | 1.2186 | | 1.2068 | | 1.1952 | | 1.1837 | | 1.1724 | | 1.1614 | | 1.1506 | | 1.1400 | | 1.1298 | |
68 | | 1.2525 | | 1.2398 | | 1.2272 | | 1.2147 | | 1.2023 | | 1.1901 | | 1.1782 | | 1.1665 | | 1.1550 | | 1.1439 | |
69 | | 1.2766 | | 1.2630 | | 1.2495 | | 1.2361 | | 1.2228 | | 1.2097 | | 1.1967 | | 1.1841 | | 1.1716 | | 1.1595 | |
70 | | 1.3031 | | 1.2886 | | 1.2741 | | 1.2597 | | 1.2454 | | 1.2313 | | 1.2173 | | 1.2036 | | 1.1901 | | 1.1770 | |
5
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 70 | | 71 | | 72 | | 73 | | 74 | | 75 | | 76 | | 77 | | 78 | | 79 | |
20 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | |
21 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | |
22 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | |
23 | | 1.0014 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | |
24 | | 1.0015 | | 1.0014 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0008 | | 1.0007 | | 1.0006 | |
25 | | 1.0016 | | 1.0015 | | 1.0014 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | |
26 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | |
27 | | 1.0019 | | 1.0017 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0012 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0008 | |
28 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | |
29 | | 1.0023 | | 1.0020 | | 1.0018 | | 1.0017 | | 1.0015 | | 1.0014 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | |
30 | | 1.0025 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | |
31 | | 1.0027 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0012 | | 1.0010 | |
32 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0022 | | 1.0020 | | 1.0018 | | 1.0016 | | 1.0014 | | 1.0013 | | 1.0011 | |
33 | | 1.0033 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0022 | | 1.0019 | | 1.0017 | | 1.0016 | | 1.0014 | | 1.0012 | |
34 | | 1.0036 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0014 | |
35 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | |
36 | | 1.0045 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0021 | | 1.0019 | | 1.0017 | |
37 | | 1.0050 | | 1.0045 | | 1.0040 | | 1.0036 | | 1.0032 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0021 | | 1.0019 | |
38 | | 1.0055 | | 1.0050 | | 1.0045 | | 1.0040 | | 1.0036 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | | 1.0021 | |
39 | | 1.0062 | | 1.0056 | | 1.0050 | | 1.0045 | | 1.0041 | | 1.0036 | | 1.0033 | | 1.0029 | | 1.0026 | | 1.0023 | |
40 | | 1.0069 | | 1.0063 | | 1.0056 | | 1.0051 | | 1.0046 | | 1.0041 | | 1.0037 | | 1.0033 | | 1.0029 | | 1.0026 | |
41 | | 1.0078 | | 1.0070 | | 1.0063 | | 1.0057 | | 1.0051 | | 1.0046 | | 1.0041 | | 1.0037 | | 1.0033 | | 1.0030 | |
42 | | 1.0087 | | 1.0079 | | 1.0071 | | 1.0064 | | 1.0058 | | 1.0052 | | 1.0047 | | 1.0042 | | 1.0037 | | 1.0033 | |
43 | | 1.0098 | | 1.0089 | | 1.0080 | | 1.0072 | | 1.0065 | | 1.0059 | | 1.0053 | | 1.0047 | | 1.0042 | | 1.0038 | |
44 | | 1.0110 | | 1.0099 | | 1.0090 | | 1.0081 | | 1.0073 | | 1.0066 | | 1.0059 | | 1.0053 | | 1.0048 | | 1.0043 | |
45 | | 1.0122 | | 1.0111 | | 1.0101 | | 1.0091 | | 1.0082 | | 1.0074 | | 1.0067 | | 1.0060 | | 1.0054 | | 1.0048 | |
46 | | 1.0137 | | 1.0124 | | 1.0112 | | 1.0102 | | 1.0092 | | 1.0083 | | 1.0075 | | 1.0067 | | 1.0060 | | 1.0054 | |
47 | | 1.0152 | | 1.0138 | | 1.0125 | | 1.0113 | | 1.0103 | | 1.0093 | | 1.0083 | | 1.0075 | | 1.0068 | | 1.0061 | |
48 | | 1.0169 | | 1.0154 | | 1.0139 | | 1.0126 | | 1.0114 | | 1.0103 | | 1.0093 | | 1.0084 | | 1.0075 | | 1.0068 | |
49 | | 1.0187 | | 1.0170 | | 1.0155 | | 1.0140 | | 1.0127 | | 1.0115 | | 1.0104 | | 1.0093 | | 1.0084 | | 1.0076 | |
50 | | 1.0208 | | 1.0189 | | 1.0172 | | 1.0156 | | 1.0141 | | 1.0127 | | 1.0115 | | 1.0104 | | 1.0093 | | 1.0084 | |
51 | | 1.0230 | | 1.0209 | | 1.0190 | | 1.0172 | | 1.0156 | | 1.0141 | | 1.0128 | | 1.0115 | | 1.0104 | | 1.0093 | |
52 | | 1.0254 | | 1.0231 | | 1.0210 | | 1.0191 | | 1.0173 | | 1.0156 | | 1.0141 | | 1.0128 | | 1.0115 | | 1.0103 | |
53 | | 1.0280 | | 1.0255 | | 1.0232 | | 1.0211 | | 1.0191 | | 1.0173 | | 1.0156 | | 1.0141 | | 1.0127 | | 1.0115 | |
54 | | 1.0310 | | 1.0282 | | 1.0257 | | 1.0233 | | 1.0211 | | 1.0191 | | 1.0173 | | 1.0156 | | 1.0141 | | 1.0127 | |
55 | | 1.0342 | | 1.0312 | | 1.0284 | | 1.0258 | | 1.0234 | | 1.0212 | | 1.0192 | | 1.0173 | | 1.0156 | | 1.0140 | |
56 | | 1.0378 | | 1.0345 | | 1.0314 | | 1.0285 | | 1.0259 | | 1.0234 | | 1.0212 | | 1.0191 | | 1.0173 | | 1.0156 | |
57 | | 1.0418 | | 1.0382 | | 1.0348 | | 1.0316 | | 1.0287 | | 1.0260 | | 1.0235 | | 1.0212 | | 1.0191 | | 1.0172 | |
58 | | 1.0463 | | 1.0423 | | 1.0385 | | 1.0350 | | 1.0318 | | 1.0288 | | 1.0261 | | 1.0236 | | 1.0213 | | 1.0192 | |
59 | | 1.0513 | | 1.0469 | | 1.0428 | | 1.0389 | | 1.0353 | | 1.0320 | | 1.0290 | | 1.0262 | | 1.0237 | | 1.0213 | |
60 | | 1.0570 | | 1.0521 | | 1.0475 | | 1.0433 | | 1.0393 | | 1.0357 | | 1.0323 | | 1.0292 | | 1.0264 | | 1.0238 | |
61 | | 1.0633 | | 1.0579 | | 1.0529 | | 1.0482 | | 1.0438 | | 1.0398 | | 1.0361 | | 1.0326 | | 1.0295 | | 1.0266 | |
62 | | 1.0704 | | 1.0645 | | 1.0589 | | 1.0537 | | 1.0489 | | 1.0445 | | 1.0403 | | 1.0365 | | 1.0330 | | 1.0298 | |
63 | | 1.0783 | | 1.0718 | | 1.0657 | | 1.0600 | | 1.0547 | | 1.0497 | | 1.0451 | | 1.0409 | | 1.0370 | | 1.0334 | |
64 | | 1.0872 | | 1.0801 | | 1.0733 | | 1.0670 | | 1.0611 | | 1.0557 | | 1.0506 | | 1.0459 | | 1.0415 | | 1.0375 | |
65 | | 1.0971 | | 1.0892 | | 1.0818 | | 1.0749 | | 1.0684 | | 1.0623 | | 1.0567 | | 1.0515 | | 1.0466 | | 1.0422 | |
66 | | 1.1080 | | 1.0994 | | 1.0912 | | 1.0836 | | 1.0764 | | 1.0697 | | 1.0635 | | 1.0577 | | 1.0524 | | 1.0474 | |
67 | | 1.1200 | | 1.1105 | | 1.1016 | | 1.0932 | | 1.0853 | | 1.0780 | | 1.0711 | | 1.0647 | | 1.0587 | | 1.0532 | |
68 | | 1.1332 | | 1.1229 | | 1.1131 | | 1.1039 | | 1.0952 | | 1.0871 | | 1.0795 | | 1.0724 | | 1.0658 | | 1.0597 | |
69 | | 1.1478 | | 1.1366 | | 1.1259 | | 1.1158 | | 1.1062 | | 1.0973 | | 1.0889 | | 1.0811 | | 1.0738 | | 1.0670 | |
70 | | 1.1642 | | 1.1520 | | 1.1402 | | 1.1292 | | 1.1187 | | 1.1088 | | 1.0996 | | 1.0909 | | 1.0829 | | 1.0754 | |
6
EMPLOYEE’S | | BENEFICIARY’S AGE | |
AGE | | 80 | | 81 | | 82 | | 83 | | 84 | | 85 | | 86 | | 87 | | 88 | | 89 | |
20 | | 1.0004 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | | 1.0002 | | 1.0002 | | 1.0002 | |
21 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | | 1.0002 | | 1.0002 | | 1.0002 | |
22 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | | 1.0002 | | 1.0002 | |
23 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | | 1.0002 | | 1.0002 | |
24 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | | 1.0002 | |
25 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | | 1.0002 | |
26 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | | 1.0002 | |
27 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0002 | |
28 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | | 1.0003 | |
29 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | |
30 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | | 1.0003 | |
31 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | | 1.0003 | |
32 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | | 1.0004 | |
33 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | | 1.0004 | | 1.0004 | |
34 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | | 1.0004 | |
35 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0010 | | 1.0008 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0005 | | 1.0005 | |
36 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0011 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | | 1.0005 | |
37 | | 1.0017 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | | 1.0006 | |
38 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0012 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | | 1.0006 | |
39 | | 1.0021 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | | 1.0007 | |
40 | | 1.0023 | | 1.0021 | | 1.0018 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | | 1.0008 | |
41 | | 1.0026 | | 1.0023 | | 1.0021 | | 1.0019 | | 1.0016 | | 1.0015 | | 1.0013 | | 1.0011 | | 1.0010 | | 1.0009 | |
42 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0013 | | 1.0011 | | 1.0010 | |
43 | | 1.0034 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0013 | | 1.0011 | |
44 | | 1.0038 | | 1.0034 | | 1.0030 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | | 1.0013 | |
45 | | 1.0043 | | 1.0039 | | 1.0034 | | 1.0031 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | | 1.0015 | |
46 | | 1.0048 | | 1.0043 | | 1.0039 | | 1.0035 | | 1.0031 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | | 1.0017 | |
47 | | 1.0054 | | 1.0049 | | 1.0044 | | 1.0039 | | 1.0035 | | 1.0031 | | 1.0027 | | 1.0024 | | 1.0021 | | 1.0019 | |
48 | | 1.0061 | | 1.0055 | | 1.0049 | | 1.0044 | | 1.0039 | | 1.0035 | | 1.0031 | | 1.0027 | | 1.0024 | | 1.0021 | |
49 | | 1.0068 | | 1.0061 | | 1.0054 | | 1.0049 | | 1.0043 | | 1.0039 | | 1.0034 | | 1.0031 | | 1.0027 | | 1.0024 | |
50 | | 1.0076 | | 1.0068 | | 1.0061 | | 1.0054 | | 1.0049 | | 1.0043 | | 1.0038 | | 1.0034 | | 1.0030 | | 1.0027 | |
51 | | 1.0084 | | 1.0075 | | 1.0067 | | 1.0060 | | 1.0054 | | 1.0048 | | 1.0043 | | 1.0038 | | 1.0034 | | 1.0030 | |
52 | | 1.0093 | | 1.0084 | | 1.0075 | | 1.0067 | | 1.0060 | | 1.0053 | | 1.0048 | | 1.0042 | | 1.0037 | | 1.0033 | |
53 | | 1.0103 | | 1.0093 | | 1.0083 | | 1.0074 | | 1.0066 | | 1.0059 | | 1.0053 | | 1.0047 | | 1.0042 | | 1.0037 | |
54 | | 1.0114 | | 1.0102 | | 1.0092 | | 1.0082 | | 1.0074 | | 1.0066 | | 1.0059 | | 1.0052 | | 1.0046 | | 1.0041 | |
55 | | 1.0126 | | 1.0113 | | 1.0102 | | 1.0091 | | 1.0082 | | 1.0073 | | 1.0065 | | 1.0058 | | 1.0051 | | 1.0045 | |
56 | | 1.0140 | | 1.0126 | | 1.0113 | | 1.0101 | | 1.0090 | | 1.0081 | | 1.0072 | | 1.0064 | | 1.0057 | | 1.0050 | |
57 | | 1.0155 | | 1.0139 | | 1.0125 | | 1.0112 | | 1.0100 | | 1.0089 | | 1.0080 | | 1.0071 | | 1.0063 | | 1.0056 | |
58 | | 1.0172 | | 1.0155 | | 1.0139 | | 1.0124 | | 1.0111 | | 1.0099 | | 1.0088 | | 1.0079 | | 1.0070 | | 1.0062 | |
59 | | 1.0192 | | 1.0172 | | 1.0155 | | 1.0139 | | 1.0124 | | 1.0111 | | 1.0099 | | 1.0088 | | 1.0078 | | 1.0069 | |
60 | | 1.0214 | | 1.0192 | | 1.0173 | | 1.0155 | | 1.0138 | | 1.0124 | | 1.0110 | | 1.0098 | | 1.0087 | | 1.0077 | |
61 | | 1.0239 | | 1.0215 | | 1.0193 | | 1.0173 | | 1.0155 | | 1.0138 | | 1.0123 | | 1.0110 | | 1.0097 | | 1.0086 | |
62 | | 1.0268 | | 1.0241 | | 1.0217 | | 1.0195 | | 1.0174 | | 1.0155 | | 1.0139 | | 1.0123 | | 1.0109 | | 1.0097 | |
63 | | 1.0301 | | 1.0271 | | 1.0244 | | 1.0219 | | 1.0196 | | 1.0175 | | 1.0156 | | 1.0139 | | 1.0123 | | 1.0109 | |
64 | | 1.0339 | | 1.0305 | | 1.0275 | | 1.0247 | | 1.0221 | | 1.0198 | | 1.0176 | | 1.0157 | | 1.0139 | | 1.0123 | |
65 | | 1.0381 | | 1.0344 | | 1.0310 | | 1.0278 | | 1.0250 | | 1.0223 | | 1.0199 | | 1.0178 | | 1.0158 | | 1.0140 | |
66 | | 1.0429 | | 1.0387 | | 1.0349 | | 1.0314 | | 1.0282 | | 1.0252 | | 1.0225 | | 1.0201 | | 1.0179 | | 1.0158 | |
67 | | 1.0482 | | 1.0435 | | 1.0393 | | 1.0353 | | 1.0317 | | 1.0284 | | 1.0254 | | 1.0227 | | 1.0202 | | 1.0179 | |
68 | | 1.0541 | | 1.0489 | | 1.0442 | | 1.0398 | | 1.0358 | | 1.0321 | | 1.0287 | | 1.0256 | | 1.0228 | | 1.0202 | |
69 | | 1.0608 | | 1.0550 | | 1.0497 | | 1.0448 | | 1.0403 | | 1.0362 | | 1.0324 | | 1.0289 | | 1.0258 | | 1.0229 | |
70 | | 1.0684 | | 1.0620 | | 1.0561 | | 1.0506 | | 1.0456 | | 1.0410 | | 1.0367 | | 1.0328 | | 1.0293 | | 1.0260 | |
7
