Appendix A to Subpart C of Part 843 - —Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees  


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  • Appendix A to Subpart C of Part 843 - Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees

    With at least 10 but less than 20 years of creditable service -

    Age of separated employee at birthday before death Multiplier
    26 .1096
    27 .1162
    28 .1232
    29 .1305
    30 .1382
    31 .1464
    32 .1550
    33 .1643
    34 .1742
    35 .1845
    36 .1958
    37 .2074
    38 .2198
    39 .2327
    40 .2459
    41 .2609
    42 .2770
    43 .2936
    44 .3119
    45 .3308
    46 .3518
    47 .3735
    48 .3969
    49 .4220
    50 .4490
    51 .4781
    52 .5094
    53 .5430
    54 .5792
    55 .6178
    56 .6601
    57 .7059
    58 .7555
    59 .8092
    60 .8674
    61 .9308

    With at least 20, but less than 30 years of creditable service -

    Age of separated employee at birthday before death Multiplier
    36 .2254
    37 .2389
    38 .2532
    39 .2682
    40 .2836
    41 .3010
    42 .3195
    43 .3388
    44 .3599
    45 .3818
    46 .4059
    47 .4311
    48 .4581
    49 .4871
    50 .5182
    51 .5518
    52 .5878
    53 .6265
    54 .6682
    55 .7128
    56 .7615
    57 .8142
    58 .8712
    59 .9329

    With at least 30 years of creditable service -

    Age of separated
    employee at birthday before death
    Multiplier by separated employee's year of birth
    After 1966 From 1950 through 1966
    46 .4988 .5332
    47 .5298 .5664
    48 .5631 .6019
    49 .5987 .6401
    50 .6370 .6810
    51 .6781 .7249
    52 .7224 .7722
    53 .7698 .8229
    54 .8209 .8775
    55 .8759 .9363
    56 .9355 1.0000

    [86 FR 52952, Sept. 24, 2021]