{"id":"F2004B00099","name":"Superannuation (Family Law - Superannuation Act 1976) Orders 2004","slug":"superannuation-family-law-superannuation-act-1976-orders-2004","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"86 of 2004","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":31246,"registerId":"commonwealth-F2004B00099-current","compilationNumber":null,"startDate":"2026-04-01","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"Part 1 Preliminary\n\n1.01 Name of Orders\n\n1.03 Definitions\n\n","sortOrder":0},{"sectionNumber":"Part 2","sectionType":"part","heading":"Orders relating to certain amounts and rates","content":"Part 2 Orders relating to certain amounts and rates\n\n2.01 Basic contributions amount\n\n2.02 Employer contributions amount\n\n2.03 Supplementary contributions amount\n\n2.04 Scheme value — member spouse with no surcharge debt\n\n2.04A Scheme value — member spouse with surcharge debt\n\n2.05 Annual rate of associate standard pension\n\n2.06 Annual rate of associate additional pension\n\n2.07 Annual rate of associate deferred pension\n\n2.08 Amount payable if non‑member spouse dies before benefits become payable\n\n2.09 Commutation of small associate pension — minimum amount\n\n2.10 Commutation of small associate pension — lump sum payable on election\n\n2.11 Reduction of associate deferred benefits where original interest is entitlement to associate deferred benefits\n\n2.12 Reduction of standard pension — general\n\n2.13 Reduction of standard pension to which section 2.12 does not apply\n\n2.14 Reduction of additional pension\n\n","sortOrder":1},{"sectionNumber":"Part 3","sectionType":"part","heading":"Orders relating to section 110SL amount for the Act","content":"Part 3 Orders relating to section 110SL amount for the Act\n\n3.01 Section 110SL amount\n\n","sortOrder":2},{"sectionNumber":"Part 4","sectionType":"part","heading":"Orders relating to section 130B amount for the Act","content":"Part 4 Orders relating to section 130B amount for the Act\n\n4.01 Section 130B amount\n\nSchedule 1 Methods and factors used to determine scheme value in relation to member spouse\n\nPart 1 Methods\n\nPart 2 Scheme factors\n\nSchedule 2 Pension factors for non‑member spouses\n\nSchedule 3 Pension factors for member spouses\n\nEndnotes\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nPart 1 Preliminary\n\n1.01 Name of Orders\n\nThese Orders are the Superannuation (Family Law — Superannuation Act 1976) Orders 2004.\n\n1.03 Definitions\n\n(1) In these Orders:\n\n> 1922 Act means the Superannuation Act 1922.\n\n> Act means the Superannuation Act 1976.\n\n> actuary means a person who is a Fellow or Accredited Member of the Institute of Actuaries of Australia.\n\n> CSS means the Commonwealth Superannuation Scheme.\n\n> early release deduction amount has the same meaning as in section 79A of the Act.\n\n> Eligible Employees Regulations means the Superannuation (CSS) Former Eligible Employees Regulations.\n\n> family law commencement day means 18 May 2004.\n\n> FL Act means the Family Law Act 1975.\n\n(2) An expression that is used in these Orders, and defined in section 146MA of the Act, has the meaning given by that section.\n\n> Note Section 146MA of the Act defines expressions including non‑member spouse, operative time and transfer amount. Some expressions are defined in section 146MA to have the same meaning as in the Family Law Act 1975.\n\nPart 2 Orders relating to certain amounts and rates\n\n2.01 Basic contributions amount\n\n(1) For the definition of basic contributions amount in section 146MA of the Act, the basic contributions amount in relation to a member spouse is determined in accordance with this section.\n\n(b) the original interest in relation to the member spouse arises from the member spouse being, or having been, an eligible employee;\n\nthe basic contributions amount is determined as follows:\n\n| Step 1 | Identify the amount of the lump sum that would be payable to the member spouse if benefits had become payable to the member spouse at the operative time.Note The amount of the lump sum would include accumulated basic contributions and interest. |\n| ------ | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Identify the component of the lump sum that would relate to accumulated basic contributions. |\n| Step 3 | Subtract from the component identified in step 2 any part of that component that would relate to the early release deduction amount.The result is the basic contributions amount. |\n\n(3) If the member spouse is a person who has an entitlement to associate deferred benefits, the basic contributions amount is the amount of the funded component, mentioned in paragraph 146MC (1) (a) of the Act, that would be payable to the member spouse if benefits had become payable to the member spouse at the operative time.\n\n2.02 Employer contributions amount\n\n(1) For the definition of employer contributions amount in section 146MA of the Act, the employer contributions amount in relation to a member spouse is determined in accordance with this section.\n\n(b) the original interest in relation to the member spouse arises from the member spouse being, or having been, an eligible employee;\n\nthe employer contributions amount is determined as follows:\n\n| Step 1 | Identify the amount of the lump sum that would be payable to the member spouse if benefits had become payable to the member spouse at the operative time. |\n| ------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Identify the component of the lump sum that would relate to accumulated basic contributions |\n| Step 3 | Subtract from the component identified in step 2 any part of that component that would relate to the early release deduction amount.The result is the basic contributions amount. |\n\n2.03 Supplementary contributions amount\n\n(1) For the definition of supplementary contributions amount in section 146MA of the Act, the supplementary contributions amount in relation to a member spouse is determined in accordance with this section.\n\n(b) the original interest in relation to the member spouse arises from the member spouse being, or having been, an eligible employee;\n\nthe supplementary contributions amount is determined as follows:\n\n| Step 1 | Identify the amount of the lump sum that would be payable to the member spouse if benefits had become payable to the member spouse at the operative time. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Step 2 | Identify the component of the lump sum that would relate to accumulated employer contributions (if any). |\n| Step 3 | Subtract from the component identified in step 2 any part of that component that would relate to the early release deduction amount.The result is the employer contributions amount. |\n\n2.04 Scheme value — member spouse with no surcharge debt\n\n(1) This section applies if the most recent member information statement provided to a member spouse before the operative time did not show a debit in the member spouse’s surcharge debt account.\n\n(2) For the definition of scheme value in section 146MA of the Act:\n\n(a) if the operative time was before the family law commencement day, the scheme value in relation to the member spouse is the family law value; and\n\n(b) if the operative time is on or after the family law commencement day:\n\n(i) the scheme value in relation to the member spouse is determined using the methods and factors set out in Schedule 1 as in force at the operative time; or\n\n(ii) if it is not possible to determine the scheme value using those methods and factors, the scheme value in relation to the member spouse is to be determined by an actuary appointed by CSC for this section.\n\n2.04A Scheme value — member spouse with surcharge debt\n\n(1) This section applies if the most recent member information statement provided to a member spouse before the operative time (the statement) showed a debit in the member spouse’s surcharge debt account.\n\n(2) For the definition of scheme value in section 146MA of the Act, and subject to subsections (3) to (6):\n\n(a) if the operative time was before the family law commencement day, the scheme value in relation to the member spouse is the family law value; and\n\n(b) if the operative time is on or after the family law commencement day:\n\n(i) the scheme value in relation to the member spouse is determined using the methods and factors set out in Schedule 1 as in force at the operative time; or\n\n(ii) if it is not possible to determine the scheme value using those methods and factors, the scheme value in relation to the member spouse is to be determined by an actuary appointed by CSC for this section.\n\n(3) If:\n\n(a) it is necessary to work out the scheme value for the purpose of the definition of transfer amount in section 146MA of the Act; and\n\n(b) the operative time is on or after the day on which this subsection commences;\n\nthe scheme value is the value identified under subsection (2), reduced by the amount of the member spouse’s surcharge debt shown in the statement.\n\n(4) If:\n\n(a) it is necessary to work out the scheme value for the purpose of the definition of transfer factor in section 146MA of the Act; and\n\n(b) the operative time is on or after the day on which this subsection commences;\n\nthe scheme value is the value identified under subsection (2).\n\n(5) If the operative time was before the family law commencement day, the transfer factor in relation to the member spouse is to be recalculated by:\n\n(a) identifying the scheme value that had previously been used to calculate the transfer factor; and\n\n(b) adding to that scheme value the amount of the member spouse’s surcharge debt shown in the statement; and\n\n(c) using the result of paragraph (b) to recalculate the transfer factor.\n\n(6) If the operative time was on or after the family law commencement day, and before the day on which this subsection commences, the transfer factor in relation to the member spouse is to be recalculated by:\n\n(a) identifying the scheme value that had previously been used to calculate the transfer amount as part of calculating the transfer factor; and\n\n(b) subtracting from that scheme value the amount of the member spouse’s surcharge debt shown in the statement; and\n\n(c) recalculating the transfer amount using the reduced scheme value calculated under paragraph (b); and\n\n(d) using the result of paragraph (c), and the unreduced scheme value identified under subsection (2), to recalculate the transfer factor.\n\n2.05 Annual rate of associate standard pension\n\n(1) For subsection 146MB (2) of the Act, this section applies if standard pension is payable in respect of an original interest, whether or not additional pension is also payable in respect of the original interest.\n\n> Note If additional pension is payable in respect of the original interest, section 2.06 explains how to calculate associate additional pension.\n\n(2) The annual rate of associate standard pension payable to a non‑member spouse to whom subsection 146MB (2) of the Act applies is calculated as follows:\n\n| Step 1 | Identify the transfer amount in relation to the non‑member spouse.Note Subsection 146MB (2) of the Act requires the rate of associate standard pension to be calculated by reference to the transfer amount. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Work out a factor representing the proportion of the transfer amount that related to the payment of standard pension immediately before the operative time.If the family law value of the original interest is less than the scheme value of the original interest, the factor will be the portion of the scheme value of the original interest relating to the standard pension. In other cases, the factor will be the portion of the family law value of the original interest relating to the standard pension. |\n| Step 3 | Multiply the transfer amount by the factor identified in step 2. |\n| Step 4 | Work out a pension factor (F y+m) based on the non‑member spouse’s gender and age, using the formula:where:Fy is the valuation factor mentioned in Table 1 in Schedule 2 applicable, at the operative time, to the non‑member spouse’s gender and age in completed years (represented by y). |\n| | Fy+1 is the valuation factor mentioned in Table 1 in Schedule 2 applicable, at the operative time, to the non‑member spouse’s gender and age in completed years plus 1 (represented by y + 1). |\n| | m is the number of completed months of the non‑member spouse’s age, at the operative time, that are not included in the non‑member spouse’s age in completed years.Note The associate standard pension does not include a reversionary component. |\n| Step 5 | Divide the amount worked out in step 3 by the pension factor worked out in step 4.The result is the annual rate of the associate standard pension. |\n\n(3) However, if it is not possible to calculate the annual rate of associate standard pension using subsection (2), the annual rate of associate standard pension payable to a non‑member spouse to whom subsection 146MB (2) of the Act applies is to be calculated by an actuary appointed by CSC for this section.\n\n2.06 Annual rate of associate additional pension\n\n(1) For subsection 146MB (3) of the Act, this section applies if additional pension is payable in respect of an original interest.\n\n(2) The annual rate of associate additional pension payable to a non‑member spouse to whom subsection 146MB (3) of the Act applies is calculated as follows:\n\n| Step 1 | Identify the transfer amount in relation to the non‑member spouse.Note Subsection 146MB (3) of the Act requires the rate of associate additional pension to be calculated by reference to the transfer amount. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Subtract the amount worked out in step 3 in subsection 2.05 (2) from the transfer amount. |\n| Step 3 | Work out a pension factor (F y+m) based on the non‑member spouse’s gender and age, using the formula:where:Fy is the valuation factor mentioned in Table 2 in Schedule 2, applicable at the operative time to the non‑member spouse’s gender and age in completed years (represented by y). |\n| | Fy+1 is the valuation factor mentioned in Table 2 in Schedule 2 that would apply, at the operative time, if the non‑member spouse’s gender and age in completed years were one year more than they are at the operative time (represented by y + 1).m is the number of completed months of the non‑member spouse’s age, at the operative time, that are not included in the non‑member spouse’s age in completed years.Note The associate additional pension does not include a reversionary component. |\n| Step 4 | Divide the amount worked out in step 2 by the pension factor worked out in step 3.The result is the annual rate of the associate additional pension. |\n\n(3) However, if it is not possible to calculate the annual rate of associate additional pension using subsection (2), the annual rate of associate additional pension payable to a non‑member spouse to whom subsection 146MB (3) of the Act applies is to be calculated by an actuary appointed by CSC for this section.\n\n2.07 Annual rate of associate deferred pension\n\n(1) For paragraph 146MC (1) (b) of the Act, the annual rate at which an associate deferred pension is to be paid is calculated as follows:\n\n| Step 1 | Identify the unfunded component in relation to the transfer amount at the operative time.Note Paragraph 146MC (1) (b) of the Act requires the rate of associate deferred pension to be calculated by reference to the unfunded amount. |\n| ------- | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2A | Increase the unfunded component in relation to the transfer amount for any period between the operative time and the time at which the associate deferred pension first becomes payable, using the Treasury bond rate for the last working day of the financial year ending immediately before the period for which the increase is being calculated for bonds with a 10 year term.Note The period between the operative time and the time at which the associate deferred pension first becomes payable may include a number of full financial years, or may occur entirely within a single financial year. |\n| | Treasury bond rate for bonds with a 10 year termThe Treasury bond rate for the last working day of a financial year for bonds with a 10 year term is:(a) if any Treasury bonds with that term were issued on that day — the annual yield on those bonds; or(b) in any other case — the annual yield on Treasury bonds with that term, as published by the Reserve Bank of Australia for that day. |\n| | Calculation of increase in transfer amountThe increase in the unfunded component is calculated:(a) at the end of each financial year that occurs between the operative time and the time at which the associate deferred pension first becomes payable; and(b) immediately before the associate deferred pension first becomes payable;using the applicable Treasury bond rate for the relevant period worked out in steps 2B, 2C and 2D, and compounded period by period. |\n| Step 2B | First periodIdentify the shorter of:(a) the period between the operative time and the end of the financial year in which the operative time occurs; and(b) the period between the operative time and the day before the associate deferred pension becomes payable.This is the first period. |\n| | Multiply the number of days in the first period by the Treasury bond rate for bonds with a 10 year term that is applicable to the financial year in which the first period occurs, and divide the result by 365.Round the result to 3 decimal places.The result is the applicable Treasury bond rate for the first period. |\n| Step 2C | Full financial years (if any)Use this step if a full financial year occurs immediately after the end of the first period and before the associate deferred pension becomes payable. This is the second period.Identify the Treasury bond rate for bonds with a 10 year term that is applicable to the financial year.Round the result to 3 decimal places.The result is the applicable Treasury bond rate for the second period.Repeat this arrangement for each full financial year after the second period. |\n| Step 2D | Final period (if any)Use this step if:(a) there is any period between the end of a financial year and the time at which the associate deferred pension becomes payable; and(b) neither step 2B nor step 2C covers that period.This is the final period. |\n| | Multiply the number of days in the final period by the Treasury bond rate for bonds with a 10 year term that is applicable to the financial year in which the final period occurs, and divide the result by 365.Round the result to 3 decimal places.The result is the applicable Treasury bond rate for the final period. |\n| Step 3 | Work out a pension factor (F y+m) based on the non‑member spouse’s gender and age, using the formula:where:Fy is:(a) if the associate deferred pension is not payable on permanent incapacity — the valuation factor mentioned in Table 3A in Schedule 2, applicable, when the associate deferred pension first becomes payable, to the non‑member spouse’s gender and age in completed years (represented by y); and(b) if the associate deferred pension is payable on permanent incapacity — the valuation factor mentioned in Table 3B in Schedule 2, applicable, when the associate deferred pension first becomes payable, to the non‑member spouse’s gender and age in completed years (represented by y). |\n| | Fy+1 is:(a) if the associate deferred pension is not payable on permanent incapacity — the valuation factor mentioned in Table 3A in Schedule 2, applicable, when the associate deferred pension would first become payable, if the non‑member spouse’s gender and age in completed years were one year more than they are at that time (represented by y + 1); and |\n| | (b) if the associate deferred pension is payable on permanent incapacity — the valuation factor mentioned in Table 3B in Schedule 2, that would be applicable, when the associate deferred pension first becomes payable, if the non‑member spouse’s gender and age in completed years were one year more than they are at that time (represented by y + 1).m is the number of completed months of the non‑member spouse’s age, when the pension first becomes payable, that are not included in the non‑member spouse’s age in completed years.Note The associate deferred pension does not include a reversionary component. |\n| Step 4 | Divide the unfunded component in relation to the transfer amount, as increased in step 2A, by the pension factor worked out in step 3.The result is the annual rate of the associate deferred pension. |\n\n(2) However, if it is not possible to work out a pension factor using step 3 in subsection (1), the pension factor is to be worked out by an actuary appointed by CSC for this section.\n\n2.08 Amount payable if non‑member spouse dies before benefits become payable\n\nFor paragraph 146MC (5) (b) of the Act, the amount payable in respect of the death of a non‑member spouse is a lump sum equal to the unfunded component of the transfer amount, increased in the way described in step 2A in subsection 2.07 (1) if associate deferred benefits had become payable at the date of death.\n\n> Note This amount is payable in addition to any amount that becomes payable under paragraph 146MC (5) (a) of the Act.\n\n2.09 Commutation of small associate pension — minimum amount\n\n(1) For subsection 146MD (1) of the Act, the amount is $1 300.\n\n(2) The amount is to be indexed in the same way, and at the same time, as a standard pension is indexed under Part X of the Act.\n\n2.10 Commutation of small associate pension — lump sum payable on election\n\nFor paragraph 146MD (3) (b) of the Act, the amount of the lump sum is an amount equal to the unfunded component of the transfer amount, increased in the way described in step 2A in subsection 2.07 (1).\n\n2.11 Reduction of associate deferred benefits where original interest is entitlement to associate deferred benefits\n\nFor subsection 146MF (2) of the Act, associate deferred benefits are to be reduced as follows:\n\n| Step 1 | Identify the funded and unfunded components of the transfer amount at the operative time. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Increase the funded component of the transfer amount as if the component were an amount calculated under paragraph 146MC (1) (a) of the Act and paid when the associate deferred benefits become payable. |\n| Step 3 | Increase the unfunded component of the transfer amount as if it were the lump sum amount calculated in step 2A in subsection 2.07 (1) when the associate deferred benefits become payable.Note A lump sum amount is increased under section 2.07 only if there is a period between the operative time and the time at which benefits first become payable. Therefore, in a particular case, it is possible that the unfunded component of the transfer amount will not need to be increased under this step. |\n| Step 4 | Identify:(a) the funded component of the associate deferred benefits, as calculated under paragraph 146MC (1) (a) of the Act; and(b) the lump sum value of the unfunded component of the associate deferred benefits, as worked out under section 2.07;to the date of payment.Note The lump sum value of the unfunded component of the associate deferred benefits represents the increased unfunded component of the transfer amount worked out under step 2A in subsection 2.07 (1).If the funded component of the associate deferred benefits has previously been reduced in accordance with these Orders, the reduction must be taken into account. |\n| | If the unfunded component of the associate deferred benefits has previously been reduced in accordance with these Orders, the reduction must be taken into account. |\n| Step 5 | Reduce the funded component of the associate deferred benefits as identified in step 4 by the increased funded component of the transfer amount worked out at step 2. |\n| Step 6 | Reduce the lump sum value of the unfunded component of the associate deferred benefits identified in step 4 by the increased unfunded component of the transfer amount worked out at step 3. |\n| Step 7 | Substitute the reduced amount calculated under step 5 for the lump sum calculated under paragraph 146MC (1) (a) of the Act for payment under section 146MC. |\n| Step 8 | Substitute the reduced lump sum calculated in step 6 for the amount that is referred to in step 4 in subsection 2.07 (1) as ‘the unfunded component in relation to the transfer amount, as increased in step 2A’, for the purposes of paragraph 146MC (1) (b) of the Act. |\n\nExample for section 2.11\n\nA member spouse has an entitlement to associate deferred benefits. The scheme value of those benefits at the operative time is $300 000\\. The funded component is $100 000, and the unfunded component is $200 000.\n\nThe agreement served on CSC specifies that half of the interest is to be transferred to the non‑member spouse. Therefore, the transfer amount is $150 000, of which the funded component is $50 000.\n\nStep 1 identifies the components of the transfer amount to be $50 000 funded and $100 000 unfunded.\n\nStep 2 indexes the funded component of the transfer amount to the day on which the associate deferred benefits become payable to the non‑member spouse.\n\nThe $50 000 is increased by the Fund crediting rate to $60 000.\n\nStep 3 indexes the unfunded component of the transfer amount to the same day, assuming that indexation is required.\n\nThe $100 000 is increased as provided for under section 2.07 to $110 000.\n\nStep 4 calculates the funded component and the lump sum value of the unfunded component of the associate deferred benefits that would become payable if there were no reduction.\n\nThe $100 000 funded value is increased by the Fund crediting rate to $120 000.\n\nThe $200 000 is increased by the Bond Rate to $220 000.\n\nStep 5 reduces the funded component calculated at Step 4 by the amount calculated at Step 2.\n\nThe $120 000 is reduced by $60 000, leaving $60 000.\n\n(Step 7 provides that the amount of $60 000 left after this reduction becomes payable to the member spouse under paragraph 146MC (1) (a) of the Act.)\n\nStep 6 reduces the lump sum value of the unfunded component of the associate deferred benefits calculated at Step 4 by the amount calculated at Step 3.\n\nThe $220 000 is reduced by $110 000, leaving $110 000.\n\nStep 8 provides that the reduced lump sum value ($110 000) is to be substituted for the amount calculated for section 2.07 to calculate the rate of pension under paragraph 146MC (1) (b) of the Act.\n\n2.12 Reduction of standard pension — general\n\n(1) For subsection 146MG (1) of the Act, this section applies if standard pension is payable to a member spouse in respect of an original interest, whether or not additional pension is also payable to the member spouse in respect of the original interest.\n\n> Note If additional pension is payable to the member spouse in respect of the original interest, section 2.14 explains how to reduce the amount of additional pension.\n\n(2) However, this section does not apply to a standard pension that is:\n\n(a) an invalidity pension; or\n\n(b) a spouse’s pension that became payable on the death of an eligible employee; or\n\n(c) a spouse’s pension that became payable on the death of a pensioner to whom invalidity pension was payable.\n\n> Note Section 2.13 explains how to reduce the amount of these pensions.\n\n(3) The amount to which an annual rate of standard pension payable in respect of an original interest is to be reduced is calculated as follows:\n\n| Step 1 | Identify the annual rate of standard pension that was payable in relation to the member spouse immediately before the operative time. |\n| ------ | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | If that annual rate of standard pension takes account of the existence of 1 or more eligible children or partially dependent children, deduct the part of the annual rate that takes account of the existence of the children. |\n| Step 3 | Work out a pension factor (F y+m) based on the member spouse’s gender, age and kind of standard pension, using the formula:where:Fy is the valuation factor mentioned in Table 1 in Schedule 3 applicable, at the operative time, to the member spouse’s gender, age in completed years (represented by y) and kind of pension. |\n| | Fy+1 is the valuation factor mentioned in Table 1 in Schedule 3 that would apply for the kind of pension, at the operative time, if the member spouse’s gender and age in completed years were one year more than they are at the operative time (represented by y + 1).m is the number of completed months of the member spouse’s age, at the operative time, that are not included in the member spouse’s age in completed years. |\n| Step 4 | Multiply the annual rate of standard pension (or the rate worked out under step 2, if applicable) by the pension factor worked out in step 3. |\n| Step 5 | Subtract the amount worked out in step 3 in subsection 2.05 (2). |\n| Step 6 | Divide the amount worked out in step 5 by the pension factor worked out in step 3. |\n| Step 7 | If step 2 applies, increase the rate worked out in step 6 by the part of the rate that was deducted under step 2.The result is the annual rate of the standard pension payable after the operative time in respect of the original interest. |\n\n(4) However, if it is not possible to reduce the annual rate of standard pension using subsection (3), the reduction of the annual rate of standard pension is to be calculated by an actuary appointed by CSC for this section.\n\n2.13 Reduction of standard pension to which section 2.12 does not apply\n\n(1) For subsection 146MG (1) of the Act, this section applies if:\n\n(a) standard pension is payable to a member spouse in respect of an original interest; and\n\n(b) the standard pension is:\n\n(i) an invalidity pension; or\n\n(ii) a spouse’s pension that became payable on the death of an eligible employee; or\n\n(iii) a spouse’s pension that became payable on the death of a pensioner to whom invalidity pension was payable.\n\n(2) The amount to which the annual rate of standard pension payable in respect of an original interest is to be reduced is calculated using subsections (3) to (7).\n\n(3) Work out 2 portions of the transfer amount in relation to the non‑member spouse as follows:\n\n| Step 1 | Identify the transfer amount in relation to the non‑member spouse.Note Subsection 146MB (2) of the Act requires the rate of associate standard pension to be calculated by reference to the unfunded amount. |\n| ------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| Step 2 | Work out a factor representing the proportion of the transfer amount that related to the payment of the part of the person’s standard pension (the indexed component) that is subject to indexation in accordance with the consumer price index at the operative time.Disregard any reduction or suspension under section 73A of the Act.If the family law value of the original interest is less than the scheme value of the original interest, the factor will be the portion of the scheme value of the original interest relating to the indexed component. In other cases, the factor will be the portion of the family law value of the original interest relating to the indexed component. |\n| Step 3 | Multiply the transfer amount by the factor worked out in step 2.The result is the portion of the transfer amount arising from the indexed component. |\n| Step 4 | Subtract the amount worked out in step 3 from the transfer amount.The result is the portion of the transfer amount arising from the payment of the part of the standard pension in respect of the original interest that is fixed in nominal dollars (the fixed component). |\n\n(4) The amount worked out in step 3 in subsection (3) is then to be used as part of the following calculation:\n\n| Step 1 | Work out a pension factor (F y+m) based on the member spouse’s gender, age and kind of standard pension, using the formula: |\n| ------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |\n| | where:Fy is the valuation factor mentioned in Table 1 in Schedule 3 applicable, at the operative time, to the member spouse’s gender, age in completed years (represented by y) and kind of pension.Fy+1 is the valuation factor mentioned in Table 1 in Schedule 3 that would apply for the kind of pension, at the operative time, if the member spouse’s gender and age in completed years were one year more than they are at the operative time (represented by y + 1).m is the number of completed months of the member spouse’s age, at the operative time, that are not included in the member spouse’s age in completed years. |\n| Step 2 | If the indexed component takes account of the existence of 1 or more eligible children or partially dependent children, deduct the part of the indexed component that takes account of the existence of the children. |\n| Step 3 | Multiply the amount of the indexed component (reduced under step 2 if that step applies) by the pension factor worked out in step 1. |\n| Step 4 | Subtract the amount worked out in step 3 in subsection (3) from the amount worked out in step 3. |\n| Step 5 | Divide the amount worked out in step 4 by the pension factor worked out in step 1. |\n| Step 6 | If step 2 applies, increase the rate worked out in step 5 by the part of the indexed component that was deducted under step 2.The result is the annual rate of the indexed component of the standard pension payable after the operative time in respect of the original interest. |\n\n(5) However, if it is not possible to reduce the annual rate of the indexed component of the standard pension using subsection (4), the reduction of the annual rate of the indexed component is to be calculated by an actuary appointed by CSC for this section.\n\n(6) The amount worked out in step 4 in subsection (3) is then to be used as part of the following calculation:\n\n| Step 1 | Work out a pension factor (G y+m) based on the member spouse’s gender, age and kind of standard pension, using the formula:where:Gy is the valuation factor mentioned in Table 2 in Schedule 3 applicable, at the operative time, to the member spouse’s gender, age in completed years (represented by y) and kind of pension.Gy+1 is the valuation factor mentioned in Table 2 in Schedule 3 that would apply for the kind of pension, at the operative time, if the member spouse’s gender and age in completed years were one year more than they are at the operative time (represented by y + 1).m is the number of completed months of the member spouse’s age, at the operative time, that are not included in the member spouse’s age in completed years. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Step 2 | Multiply the amount of the fixed component by the pension factor worked out in step 1. |\n| Step 3 | Subtract the amount worked out in step 4 in subsection (3) from the amount worked out in step 2. |\n| Step 4 | Divide the amount worked out in step 3 by the pension factor worked out in step 1.The result is the annual rate of the fixed component of the standard pension payable after the operative time in respect of the original interest. |\n\n(7) However, if it is not possible to reduce the fixed component of the standard pension using subsection (6), the reduction of the annual rate of the fixed component is to be calculated by an actuary appointed by CSC for this section.\n\n2.14 Reduction of additional pension\n\n(1) For subsection 146MG (2) of the Act, this section applies if additional pension is payable to a member spouse in respect of an original interest.\n\n(2) The amount to which an annual rate of additional pension payable in respect of an original interest is to be reduced is calculated as follows:\n\n| Step 1 | Identify the annual rate of additional pension that was payable in relation to the member spouse immediately before the operative time. |\n| ------ | ------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------ |\n| Step 2 | Work out a pension factor (G y+m) based on the member spouse’s gender, age and kind of standard pension, using the formula:where:Gy is the valuation factor mentioned in Table 2 in Schedule 3 applicable, at the operative time, to the member spouse’s gender, age in completed years (represented by y) and kind of pension.Gy+1 is the valuation factor mentioned in Table 2 in Schedule 3 that would apply for the kind of pension, at the operative time, if the member spouse’s gender and age in completed years were one year more than they are at the operative time (represented by y + 1).m is the number of completed months of the member spouse’s age, at the operative time, that are not included in the member spouse’s age in completed years. |\n| Step 3 | Multiply the annual rate of additional pension by the pension factor worked out in step 2. |\n| Step 4 | Subtract the amount worked out in step 2 in subsection 2.06 (2). |\n| Step 5 | Divide the amount worked out in step 4 by the pension factor worked out in step 2.The result is the annual rate of the additional pension payable after the operative time in respect of the original interest. |\n\n(3) However, if it is not possible to reduce the annual rate of additional pension using subsection (2), the reduction of the annual rate of additional pension is to be calculated by an actuary appointed by CSC for this section.\n\nPart 3 Orders relating to section 110SL amount for the Act\n\n3.01 Section 110SL amount\n\n(1) For the definition of section 110SL amount in section 146MA of the Act, the section 110SL amount in relation to a member spouse is determined in accordance with this section.\n\n(2) If the member spouse is, or has been at any time, an eligible employee, the section 110SL amount is determined as follows:\n\n> Step 1 Identify the amount equal to the lump sum that would be payable to the member spouse under section 110SN of the Act if the lump sum had been payable at the operative time.\n\n> Step 2 Subtract from the amount identified in step 1 any part of that amount that would relate to the early release deduction amount.\n\n> The result is the section 110SL amount.\n\nPart 4 Orders relating to section 130B amount for the Act\n\n4.01 Section 130B amount\n\n(1) For the definition of section 130B amount in section 146MA of the Act, the section 130B amount in relation to a member spouse is determined in accordance with this section.\n\n(2) If the member spouse is, or has been at any time, an eligible employee, the section 110SL amount is determined as follows:\n\n> Step 1 Identify the amount equal to the lump sum that would be payable to the member spouse under section 110SN of the Act if the lump sum had been payable at the operative time.\n\n> Step 2 Subtract from the amount identified in step 1 any part of that amount that would relate to the early release deduction amount.\n\n> The result is the section 110SL amount.\n\n","sortOrder":3},{"sectionNumber":"Sch 1","sectionType":"schedule","heading":"Methods and factors used to determine scheme value in relation to member spouse","content":"Schedule 1 Methods and factors used to determine scheme value in relation to member spouse\n\n(section 2.04)\n\nPart 1 Methods\n\n","sortOrder":4},{"sectionNumber":"1","sectionType":"section","heading":"Methods and factors for interests of members in the CSS","content":"1 Methods and factors for interests of members in the CSS\n\nFor an interest in the CSS mentioned in an item in the following table, the method or factor is mentioned in the item.\n\n

Item

Kind of interest

Method or factor

1

An interest that a person has in the CSS if the person is:

(a) an eligible employee; and

(b) aged 65 years or less at the operative time.

ABC + ASC + PCI + (AP × S × PFy+m,s) +
(ABC × RPFy+m,s) + (SG × LSFy+m,s) − ERDA

where:

ABC is:

(a) the person’s accumulated basic contributions as those contributions would be calculated if he or she had ceased being an eligible employee at the operative time; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the Act.

ASC is:

(a) the sum of the following amounts, as those amounts would be calculated if the person had ceased being an eligible employee at the operative time:

(i) the person’s accumulated supplementary contributions;

(ii) the amount of any benefit payable in respect of the person under section 110SN or 130D of the Act; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (b), (d) or (e) of the Act, as applicable.

PCI is:

(a) the accumulated employer contributions in respect of the person as those contributions would be calculated if he or she had ceased being an eligible employee at the operative time; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (c) of the Act.

AP is:

(a) the accrued pension multiple at the operative time calculated as the pension multiple that would apply under section 56 of the Act for the person’s period of contributory service at the operative time if he or she were aged 65; or

(b) if section 146MB of the Act applies to the interest — the accrued pension multiple calculated under paragraph (a), less the sum of any reduction factors (within the meaning given by subsection 146ME (6) of the Act) that would apply on the person’s retirement at age 65.

S is the salary of the person by reference to which a benefit in respect of his or her interest is defined.

PFy+m,s is the factor calculated by:

\"Start

where:

PFy,s is the valuation factor mentioned in Table 1A (males) or Table 1B (females) in this Schedule that applies at the person’s age in completed years and period of membership in completed years at the operative time.

m is the number of complete months of the person’s age that are not included in the completed years of age at the operative time.

PFy+1,s is the valuation factor mentioned in Table 1A (males) or Table 1B (females) in this Schedule that would apply to the person if the person’s age in completed years and period of membership in completed years were one year more than they are at the operative time.

RPFy+m,s is the factor calculated by:

\"Start

where:

RPFy,s is the valuation factor mentioned in an item in Table 2A (males) or Table 2B (females) in this Schedule that applies at the person’s age in completed years and period of membership in completed years at the operative time.

m has the meaning given above.

RPFy+1,s is the valuation factor mentioned in Table 2A (males) or Table 2B (females) in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

SG is any superannuation guarantee top‑up benefit to which the person would be entitled if he or she had ceased being an eligible employee at the operative time.

LSFy+m,s is the factor calculated by:

\"Start

where:

LSFy,s is the valuation factor mentioned in Table 3A (males) or Table 3B (females) in this Schedule that applies at the person’s age in completed years and period of membership in completed years at the operative time.

m has the meaning given above.

LSFy+1,s is the valuation factor mentioned in Table 3A (males) or Table 3B (females) in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ERDA in relation to a member spouse who is, or has been at any time, an eligible employee, is the amount, if any, of the early release deduction amount at the operative time, less any part of that amount that relates to a benefit reduction made under section 79D of the Act before the operative time.

2

An interest that a person has in the CSS if the person is:

(a) an eligible employee; and

(b) aged more than 65 years at the operative time.

ABC + ASC + PCI + (P × Fy+m) − ERDA

where:

ABC has the meaning given in item 1.

ASC has the meaning given in item 1.

PCI has the meaning given in item 1.

P is the annual pension (taking into account any reduction that may have applied under subsection 146ME (3) of the Act) to which the person would be entitled under section

56 of the Act if he or she:

(a) had ceased to be an eligible employee at the operative time; and

(b) had not made an election under section 57AA of the Act.

Fy+m is the factor calculated by:

\"Start

where:

Fy is the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

Fy+1 is the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ERDA has the meaning given in item 1.

3

An interest that a person has in the CSS if:

(a) the person has, on ceasing to be an eligible employee, made an election under section 137 of the Act to have Division 3 of Part IX of the Act apply to him or her; and

ABC + ASC + PCI + (ABC × 2.5 × DFy+m) − ERDA

where:

ABC is:

(a) the person’s accumulated basic contributions as those contributions would be calculated if the deferred benefits had become payable at the operative time; or

(b) deferred benefits have yet to become payable to the person under subsection 138 (2) of the Act;

except if a transfer value has been paid by or in respect of the person under the 1922 Act or the Act.

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the Act.

ASC is:

(a) the sum of the following amounts, as those amounts would be calculated if the deferred benefits had become payable at the operative time:

(i) the person’s accumulated supplementary contributions;

(ii) the amount of any benefit payable in respect of the person under section 110SN or 130D of the Act; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (b), (d) or (e) of the Act, as applicable.

PCI is:

(a) the accumulated employer contributions in respect of the person as those contributions would be calculated if the deferred benefits had become payable at the operative time; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a) reduced in accordance with paragraph 146ME (2) (c) of the Act.

DFy+m is the factor calculated by:

\"Start

where:

DFy is the valuation factor for the person’s gender mentioned in Table 5 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

DFy+1 is the valuation factor for the person’s gender mentioned in Table 5 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ERDA has the meaning given in item 1.

4

An interest that a person has in the CSS if:

(a) the person has, on ceasing to be an eligible employee, made an election under section 137 of the Act to have Division 3 of Part IX of the Act apply to him or her; and

(b) deferred benefits have yet to become payable to the person under subsection 138 (2) of the Act; and

(c) a transfer value has been paid by or in respect of the person under section 128 of the Act.

ABC + ASC + PCI + (2.5 × (ABC – MTV) + TTV – MTV) × DFy+m − ERDA

where:

ABC has the meaning given in item 3.

ASC has the meaning given in item 3.

PCI has the meaning given in item 3.

MTV is:

(a) that part, if any, of the person’s transfer value or values that was deemed to be a basic contribution under paragraph 128 (2) (a) of the Act, plus the accumulated interest that would be calculated on that amount if the deferred benefits had become payable at the operative time; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced by any amount by which each transfer value would be reduced if those benefits had become payable at the operative time because of the agreement or order.

TTV is:

(a) the total amount of the person’s transfer value or values, including the

interest that would have accumulated on the transfer value or values over the period:

(i) commencing on the date when the employer component of each transfer value was paid into the Consolidated Revenue Fund under paragraph 128 (2) (b) of the Act; and

(ii) ending on the operative time;

as if the entire transfer value or values have been paid into the CSS Fund; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced by any amount by which each transfer value would be reduced if the deferred benefits had become payable at the operative time.

DFy+m is the factor calculated by:

\"Start

where:

DFy is the valuation factor for the person’s gender mentioned in Table 5 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

DFy+1 is the valuation factor for the person’s gender mentioned in Table 5 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ERDA has the meaning given in item 1.

5

An interest that a person has in the CSS if:

(a) the person has made an election under section 110T of the Act to postpone the payment of his or her retirement benefits; and

(NIP × Gy+m) + PCI + (P × Fy+m) − ERDA

where:

NIP is the person’s annual pension that is fixed in nominal dollars at the operative time.

Gy+m is the factor calculated by:

\"Start

(b) in that election, the person did not also postpone, under subsection 110TA (2) of the Act, payment of his or her additional age retirement pension; and

where:

Gy is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

Gy+1 is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

(c) the person has not made an election under section 64 of the Act to commute his or her additional age retirement pension; and

(d) the retirement benefits the person has postponed under section 110T of the Act have yet to become payable under section 110TB of the Act.

PCI is:

(a) the accumulated employer contributions in respect of the person as those contributions would be calculated if they had become payable at the operative time; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (c) of the Act.

P is the annual pension (taking into account any reduction that may have applied under subsection 146ME (3) of the Act) to which the person would be entitled under section 110TC of the Act if he or she had provided a statement in accordance with section 110TB of the Act.

Fy+m is the factor calculated by:

\"Start

where:

Fy is:

(a) in the case of a person who has made an election under section 110TBA of the Act — the age pensioner — 85% reversion — valuation factor for the person’s gender mentioned in column 4 or 5 of Table 4 in this Schedule that applies at the person’s age in completed years at the operative time; and

(b) in any other case — the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

Fy+1 is:

(a) in the case of a person who has made an election under section 110TBA of the Act — the age pensioner — 85% reversion— valuation factor for the person’s gender mentioned in column 4 or 5 of Table 4 in this Schedule that would apply to the person if the person’s age in

completed years were one year more than it is at the operative time; and

(b) in any other case — the age pensioner — 67% reversion — valuation factor for the person’s gender mentioned in column 2 or 3 of Table 4 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ERDA has the meaning given in item 1.

6

An interest that a person has in the CSS if:

(a) the person has made an election under section 110T of the Act to postpone the payment of his or her retirement benefits; and

(b) in that election, the person did not also postpone, under subsection 110TA (2) of the Act, payment of his or her additional age retirement pension; and

(c) the person has made an election under section 64 of the Act to commute his or her additional age retirement pension; and

PCI + (P × Fy+m) − ERDA

where:

PCI has the meaning given in item 5.

P has the meaning given in item 5.

Fy+m has the meaning given in item 2.

ERDA has the meaning given in item 1.

(d) the retirement benefits the person has postponed under section 110T of the Act have yet to become payable under section 110TB of the Act.

7

An interest that a person has in the CSS if:

(a) the person has made an election under section 110T of the Act to postpone the payment of his or her retirement benefits; and

(b) in that election, the person specified, under subsection 110TA (2) of the Act, that payment of his or her additional age retirement pension was also to be postponed; and

ABC + ASC + PCI + (P × Fy+m) − ERDA

where:

ABC is:

(a) the person’s accumulated basic contributions as those contributions would be calculated if they had become payable at the operative time; or

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (a) of the Act.

ASC is:

(a) the sum of the following amounts, as those amounts would be calculated if they had become payable at the operative time:

(i) the person’s accumulated supplementary contributions;

(ii) the amount of any benefit payable in respect of the person under section 110SN or 130D of the Act; or

(c) those retirement benefits, including the person’s additional age retirement pension, have yet to become payable under section 110TB of the Act.

(b) if section 146MB of the Act applies to the interest — the amount calculated under paragraph (a), reduced in accordance with paragraph 146ME (2) (b), (d) or (e) of the Act, as applicable.

PCI has the meaning given in item 5.

P has the meaning given in item 5.

Fy+m has the meaning given in item 2.

ERDA has the meaning given in item 1.

8

An interest that a person has in the CSS if the person has an entitlement to a delayed updated pension under the Act as modified by Schedule 11 to the Eligible Employees Regulations.

ABC + ASC + PCI + (AP × AS × DUPy+m) − ERDA

where:

ABC has the meaning given in item 7.

ASC has the meaning given in item 7.

PCI has the meaning given in item 5.

AP is:

(a) the accrued pension multiple that applied under section 56 of the Act for the person’s period of contributory

service as at the time he or she ceased to be an eligible employee but calculated as if he or she were aged 65 years; or

(b) if section 146MB of the Act applies to the interest — the accrued pension multiple calculated under paragraph (a), less the sum of any reduction factors (within the meaning of subsection 146ME (6) of the Act) that would apply on the person’s retirement at age 65.

AS is the final annual rate of salary of the person at the time the person ceased to be an eligible employee, adjusted in accordance with movements in the consumer price index, in accordance with section 144H of the Act as modified by Schedule 11 to the

Eligible Employees Regulations, over the period from that date to the operative time.

DUPy+m is the factor calculated by:

\"Start

where:

DUPy is the delayed updated pension valuation factor for the person’s gender mentioned in Table 7 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

DUPy+1 is the delayed updated pension valuation factor for the person’s gender mentioned in Table 7 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ERDA has the meaning given in item 1.

9

An interest that a person has in the CSS if he or she is entitled to an associate deferred benefit under section 146MC of the Act.

FLS + UFLS

where:

FLS is the sum of:

(a) the funded component of the transfer amount; and

(b) the interest determined under section 154A of the Act;

less the sum of any reductions that apply for the purposes of section 146MF of the Act, as if the benefit had become payable at the operative time.

UFLS is the lump sum value of the unfunded component of the transfer amount as increased by step 2A in section 2.07 of these Orders as if the benefit had become payable at the operative time, less the sum of any reductions that apply for the purpose of section 146MF of the Act.

10

An interest that a person has in the CSS if he or she:

(a) is entitled to a pension (other than an orphan pension or associate pension) under the Act; or

(b) would be entitled to a pension of that kind if the pension had not been suspended under section 73A of the Act.

(IP × Fy+m) + (NIP × Gy+m)

where:

IP is:

(a) in the case of a pension that is an invalidity pension, or a spouse’s pension that became payable on the death of an eligible employee or on the death of a pensioner to whom invalidity pension was payable — the part of the person’s annual pension that is subject to indexation in accordance with the consumer price index at the operative time:

(i) less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children; and

(ii) disregarding any reduction or suspension under section 73A of the Act; and

(b) in any other case — the person’s annual pension (if any) that is subject to indexation in accordance with the consumer price index at the operative time, less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children.

Fy+m is the factor calculated by:

\"Start

where:

Fy is the valuation factor for the person’s gender and type of pension mentioned in Table 4 in this Schedule that applies at the person’s age in completed years at the operative time.

m is the number of complete months of the person’s age that are not included in the completed years of age at the operative time.

Fy+1 is the valuation factor for the person’s gender and type of pension mentioned in Table 4 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

NIP is:

(a) in the case of a pension that is an invalidity pension, or a spouse’s pension that became payable on the death of an eligible employee or on the death of a pensioner to whom invalidity pension was payable — the part of the person’s annual pension that is fixed in nominal dollars at the operative time:

(i) less any part of the pension that takes account of the existence of 1 or more eligible children or partially dependent children; and

(ii) disregarding any reduction or suspension under section 73A of the Act; and

(b) in any other case — the person’s annual pension (if any) that is fixed in nominal dollars at the operative time.

Gy+m is the factor calculated by:

\"Start

where:

Gy is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given above.

Gy+1 is the valuation factor for the person’s gender and type of pension mentioned in Table 6 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

11

An interest that a person has in the CSS, if he or she is entitled to either or both of the following pensions under the Act:

(a) an associate additional pension;

(b) an associate standard pension.

(AIP × Fy+m) + (ANIP × Gy+m)

where:

AIP is the person’s annual pension that is subject to indexation in accordance with the consumer price index at the operative time.

Fy+m is the factor calculated by:

\"Start

where:

Fy is the valuation factor for the person’s gender mentioned in Table 8 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

Fy+1 is the valuation factor for the person’s gender mentioned in Table 8 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

ANIP is the person’s annual pension (if any) that is fixed in nominal dollars at the operative time.

Gy+m is the factor calculated by:

\"Start

where:

Gy is the valuation factor for the person’s gender mentioned in Table 9 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

Gy+1 is the valuation factor for the person’s gender mentioned in Table 9 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

12

An interest that a person has in the CSS, if he or she is receiving an associate deferred pension under the Act.

ADIP × Fy+m

where:

ADIP is the person’s annual pension that is subject to indexation in accordance with the consumer price index at the operative time.

Fy+m is the factor calculated by:

\"Start

where:

Fy is the valuation factor for the person’s gender and type of pension mentioned in Table 10 in this Schedule that applies at the person’s age in completed years at the operative time.

m has the meaning given in item 1.

Fy+1 is the valuation factor for the person’s gender mentioned in Table 10 in this Schedule that would apply to the person if the person’s age in completed years were one year more than it is at the operative time.

\n```\n\nPart 2 Scheme factors\n\nTable 1A Pension valuation factors (PF) for eligible employees — males\n\n

Age

Period of membership (years)

0

1

2

3

4

5

6

7

8

9

10

11

28

0.70379

0.73593

0.76297

0.78473

0.80251

0.83030

0.85871

0.88792

0.91720

0.93029

0.94008

0.96714

29

0.73567

0.77040

0.79774

0.82000

0.83706

0.86320

0.88809

0.91400

0.94109

0.95502

0.96536

0.99203

30

0.76488

0.80240

0.83252

0.85504

0.87259

0.89761

0.92067

0.94276

0.96631

0.98150

0.99281

1.01922

31

0.79251

0.83150

0.86460

0.89005

0.90782

0.93305

0.95483

0.97490

0.99433

1.01055

1.02325

1.04959

32

0.81810

0.85913

0.89376

0.92240

0.94327

0.96843

0.99036

1.00901

1.02624

1.04317

1.05702

1.08350

33

0.84130

0.88478

0.92155

0.95177

0.97600

1.00345

1.02521

1.04393

1.05957

1.07720

1.09181

1.11855

34

0.86499

0.91052

0.94972

0.98202

1.00771

1.03755

1.06151

1.07983

1.09536

1.11334

1.12858

1.15561

35

0.88740

0.93494

0.97601

1.01061

1.03822

1.07080

1.09708

1.11754

1.13242

1.15133

1.16680

1.19411

36

0.90903

0.95692

0.99988

1.03622

1.06604

1.10194

1.13097

1.15370

1.17068

1.19004

1.20636

1.23392

37

0.93250

0.97839

1.02141

1.05950

1.09092

1.13048

1.16288

1.18834

1.20755

1.22789

1.24452

1.27228

38

0.95652

1.00155

1.04205

1.07991

1.11296

1.15558

1.19171

1.22059

1.24253

1.26326

1.28073

1.30859

39

0.98463

1.02813

1.06737

1.10222

1.13480

1.18057

1.21984

1.25258

1.27800

1.29891

1.31662

1.34452

40

1.01822

1.05920

1.09639

1.12955

1.15861

1.20532

1.24783

1.28378

1.31316

1.33357

1.35127

1.37907

41

1.04864

1.09146

1.12534

1.15581

1.18267

1.22680

1.27001

1.30914

1.34169

1.36184

1.37875

1.40620

42

1.08327

1.12741

1.16302

1.18966

1.21345

1.25330

1.29360

1.33337

1.36922

1.38891

1.40540

1.43232

43

1.12160

1.16762

1.20438

1.23265

1.25207

1.28667

1.32222

1.35878

1.39523

1.41450

1.43038

1.45661

44

1.16351

1.21219

1.25076

1.28002

1.30095

1.32881

1.35854

1.38988

1.42285

1.44160

1.45697

1.48244

45

1.20081

1.26096

1.30215

1.33307

1.35477

1.38208

1.40426

1.42917

1.45645

1.47388

1.48866

1.51334

46

1.24484

1.30416

1.35781

1.39126

1.41441

1.44018

1.46147

1.47799

1.49819

1.51428

1.52762

1.55148

47

1.29637

1.35459

1.40705

1.45395

1.47948

1.50368

1.52294

1.53820

1.54913

1.56316

1.57497

1.59790

48

1.35647

1.41330

1.46415

1.50942

1.54942

1.57158

1.58872

1.60143

1.61069

1.62265

1.63212

1.65397

49

1.44030

1.49527

1.54401

1.58701

1.62480

1.65773

1.67201

1.68186

1.68787

1.69789

1.70479

1.72520

50

1.55053

1.60231

1.64784

1.68752

1.72194

1.75170

1.77719

1.78316

1.78538

1.79167

1.79599

1.81446

51

1.68284

1.72874

1.76870

1.80308

1.83235

1.85715

1.87808

1.89550

1.89260

1.89443

1.89405

1.90979

52

1.85950

1.89597

1.92719

1.95357

1.97547

1.99330

2.00770

2.01922

2.02815

2.02403

2.01808

2.03011

53

2.10071

2.12168

2.13886

2.15263

2.16325

2.17094

2.17599

2.17891

2.18018

2.18880

2.17528

2.18219

54

2.43522

2.43177

2.42751

2.42234

2.41632

2.40939

2.40149

2.39266

2.38328

2.38328

2.38328

2.38328

55

5.77571

5.76883

5.76041

5.75001

5.73740

5.72270

5.70579

5.68651

5.66496

5.66496

5.66496

5.66496

56

6.12230

6.11565

6.10758

6.09772

6.08552

6.07073

6.05350

6.03367

6.01106

6.01106

6.01106

6.01106

57

6.50519

6.49854

6.49055

6.48085

6.46899

6.45434

6.43657

6.41585

6.39203

6.39203

6.39203

6.39203

58

6.94219

6.94219

6.93399

6.92414

6.91219

6.89757

6.87950

6.85759

6.83206

6.83206

6.83206

6.83206

59

7.52187

7.52187

7.52187

7.51167

7.49942

7.48454

7.46636

7.44388

7.41663

7.41663

7.41663

7.41663

60

8.12940

8.12940

8.12940

8.12940

8.11625

8.10048

8.08132

8.05791

8.02896

8.02896

8.02896

8.02896

61

8.78738

8.78738

8.78738

8.78738

8.78738

8.76973

8.74854

8.72281

8.69136

8.69136

8.69136

8.69136

62

9.73435

9.73435

9.73435

9.73435

9.73435

9.73435

9.71024

9.68130

9.64617

9.64617

9.64617

9.64617

63

11.12165

11.12165

11.12165

11.12165

11.12165

11.12165

11.12165

11.08816

11.04797

11.04797

11.04797

11.04797

64

12.59937

12.59937

12.59937

12.59937

12.59937

12.59937

12.59937

12.59937

12.55311

12.55311

12.55311

12.55311

65

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

\n```\n\n

Age

Period of membership (years)

12

13

14

15

16

17

18

19

20

21

22

23

24

28

0.99242

29

1.01693

1.04011

30

1.04386

1.06678

1.08808

31

1.07414

1.09697

1.11816

1.13780

32

1.10816

1.13109

1.15236

1.17207

1.19028

33

1.14344

1.16657

1.18802

1.20788

1.22624

1.24319

34

1.18076

1.20412

1.22578

1.24582

1.26434

1.28143

1.29718

35

1.21951

1.24309

1.26494

1.28515

1.30383

1.32105

1.33692

1.35153

36

1.25954

1.28331

1.30533

1.32569

1.34450

1.36184

1.37781

1.39250

1.40601

37

1.29807

1.32199

1.34414

1.36461

1.38351

1.40093

1.41697

1.43173

1.44529

1.45773

38

1.33446

1.35844

1.38063

1.40113

1.42005

1.43748

1.45353

1.46828

1.48184

1.49428

1.50569

39

1.37041

1.39440

1.41659

1.43708

1.45598

1.47339

1.48941

1.50414

1.51767

1.53008

1.54146

1.55189

40

1.40486

1.42875

1.45082

1.47120

1.48999

1.50729

1.52320

1.53782

1.55125

1.56357

1.57486

1.58520

1.59468

41

1.43165

1.45520

1.47695

1.49702

1.51552

1.53254

1.54820

1.56258

1.57578

1.58788

1.59897

1.60913

1.61843

42

1.45725

1.48030

1.50158

1.52121

1.53929

1.55592

1.57120

1.58524

1.59811

1.60992

1.62073

1.63064

1.63970

43

1.48089

1.50332

1.52402

1.54309

1.56065

1.57679

1.59162

1.60524

1.61772

1.62916

1.63964

1.64923

1.65801

44

1.50599

1.52773

1.54778

1.56624

1.58322

1.59882

1.61315

1.62629

1.63835

1.64939

1.65949

1.66874

1.67720

45

1.53613

1.55716

1.57652

1.59435

1.61073

1.62578

1.63959

1.65225

1.66386

1.67448

1.68421

1.69310

1.70124

46

1.57350

1.59379

1.61247

1.62964

1.64542

1.65990

1.67318

1.68535

1.69650

1.70670

1.71603

1.72457

1.73237

47

1.61904

1.63850

1.65639

1.67283

1.68791

1.70175

1.71443

1.72604

1.73668

1.74640

1.75529

1.76342

1.77085

48

1.67409

1.69258

1.70956

1.72514

1.73943

1.75253

1.76452

1.77550

1.78554

1.79472

1.80311

1.81077

1.81777

49

1.74395

1.76116

1.77695

1.79142

1.80468

1.81681

1.82792

1.83807

1.84735

1.85583

1.86357

1.87064

1.87710

50

1.83139

1.84691

1.86112

1.87413

1.88603

1.89691

1.90685

1.91593

1.92423

1.93180

1.93871

1.94502

1.95077

51

1.92420

1.93737

1.94942

1.96042

1.97047

1.97965

1.98802

1.99567

2.00264

2.00900

2.01480

2.02009

2.02491

52

2.04110

2.05112

2.06026

2.06860

2.07620

2.08313

2.08944

2.09520

2.10045

2.10523

2.10958

2.11355

2.11716

53

2.18848

2.19421

2.19942

2.20416

2.20847

2.21240

2.21597

2.21922

2.22218

2.22487

2.22732

2.22955

2.23158

54

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

55

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

56

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

57

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

58

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

59

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

60

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

61

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

62

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

63

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

64

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

65

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

\n```\n\n

Age

Period of membership (years)

25

26

27

28

29

30

31

32

33

34

35

36

37

41

1.62694

42

1.64799

1.65557

43

1.66603

1.67337

1.68007

44

1.68494

1.69201

1.69846

1.70436

45

1.70867

1.71546

1.72167

1.72733

1.73250

46

1.73950

1.74600

1.75195

1.75737

1.76232

1.76684

47

1.77763

1.78383

1.78948

1.79464

1.79934

1.80363

1.80755

48

1.82416

1.82999

1.83531

1.84017

1.84460

1.84863

1.85232

1.85567

49

1.88299

1.88836

1.89326

1.89773

1.90180

1.90552

1.90890

1.91199

1.91480

50

1.95602

1.96080

1.96516

1.96914

1.97276

1.97606

1.97907

1.98181

1.98431

1.98658

51

2.02931

2.03331

2.03696

2.04028

2.04331

2.04607

2.04858

2.05087

2.05296

2.05485

2.05658

52

2.12045

2.12345

2.12617

2.12866

2.13092

2.13298

2.13486

2.13656

2.13812

2.13953

2.14082

2.14199

53

2.23342

2.23510

2.23663

2.23802

2.23929

2.24044

2.24149

2.24244

2.24331

2.24410

2.24482

2.24547

2.24607

54

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

2.38328

55

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

5.66496

56

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

6.01106

57

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

6.39203

58

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

6.83206

59

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

60

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

61

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

62

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

63

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

64

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

65

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

\n```\n\n

Age

Period of membership (years)

38

39

40

41

42

43

44

45

46

47

48

49

54

2.38328

55

5.66496

5.66496

56

6.01106

6.01106

6.01106

57

6.39203

6.39203

6.39203

6.39203

58

6.83206

6.83206

6.83206

6.83206

6.83206

59

7.41663

7.41663

7.41663

7.41663

7.41663

7.41663

60

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

8.02896

61

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

8.69136

62

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

9.64617

63

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

11.04797

64

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

12.55311

65

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

14.20157

\n```\n\n \n\nTable 1B Pension valuation factors (PF) for eligible employees — females\n\n

Age

Period of membership (years)

0

1

2

3

4

5

6

7

8

9

10

11

28

1.49751

1.51224

1.51821

1.51603

1.50628

1.53654

1.56313

1.58456

1.59917

1.59332

1.65897

1.69707

29

1.56990

1.57898

1.58491

1.58255

1.57258

1.60228

1.62822

1.65070

1.66816

1.66495

1.65464

1.69434

30

1.65074

1.65408

1.65423

1.65201

1.64201

1.67066

1.69613

1.71805

1.73674

1.73649

1.72901

1.76818

31

1.74451

1.73780

1.73211

1.72405

1.71440

1.74207

1.76657

1.78815

1.80639

1.80748

1.80322

1.84199

32

1.84368

1.83629

1.82006

1.80597

1.79031

1.81713

1.84069

1.86134

1.87933

1.87997

1.87718

1.91571

33

1.95037

1.94196

1.92497

1.89975

1.87776

1.89678

1.91950

1.93921

1.95628

1.95666

1.95344

1.99183

34

2.06736

2.05610

2.03730

2.01061

1.97639

1.98675

2.00076

2.01923

2.03499

2.03409

2.03037

2.06846

35

2.19174

2.17711

2.15450

2.12524

2.08890

2.08879

2.09313

2.10199

2.11610

2.11353

2.10822

2.14583

36

2.32520

2.30611

2.27905

2.24501

2.20532

2.20564

2.19833

2.19650

2.20008

2.19546

2.18814

2.22504

37

2.46864

2.44441

2.41167

2.37211

2.32672

2.32629

2.31887

2.30421

2.29609

2.29224

2.28244

2.31854

38

2.62354

2.59279

2.55365

2.50732

2.45547

2.45207

2.44330

2.42803

2.40596

2.40282

2.39347

2.42867

39

2.77814

2.74722

2.70131

2.64839

2.58960

2.58340

2.57154

2.55490

2.53225

2.52926

2.52068

2.55513

40

2.93103

2.90048

2.85456

2.79472

2.72923

2.71997

2.70522

2.68540

2.66139

2.65826

2.64989

2.68357

41

3.06989

3.04060

2.99551

2.93614

2.86396

2.85122

2.83344

2.81080

2.78367

2.78058

2.77219

2.80498

42

3.20236

3.17522

3.13183

3.07368

3.00230

2.98598

2.96472

2.93908

2.90916

2.90420

2.89596

2.92784

43

3.33686

3.31209

3.27125

3.21509

3.14513

3.12428

3.09945

3.07035

3.03746

3.03102

3.02094

3.05190

44

3.48196

3.46088

3.42224

3.36843

3.30017

3.27428

3.24456

3.21159

3.17497

3.16668

3.15498

3.18488

45

3.59566

3.62206

3.58698

3.53512

3.46890

3.43758

3.40239

3.36414

3.32334

3.31248

3.29874

3.32744

46

3.71928

3.75135

3.76598

3.71743

3.65280

3.61552

3.57440

3.53020

3.48369

3.46987

3.45330

3.48063

47

3.86380

3.89117

3.91181

3.91531

3.85375

3.80920

3.76161

3.71101

3.65811

3.63987

3.62008

3.64582

48

4.03203

4.05535

4.07091

4.08061

4.07345

4.02202

3.96648

3.90882

3.84898

3.82568

3.80107

3.82493

49

4.23142

4.25122

4.26218

4.26621

4.26528

4.25986

4.19657

4.13009

4.06242

4.03353

4.00331

4.02492

50

4.46893

4.48440

4.49098

4.48954

4.48207

4.47054

4.45536

4.38006

4.30252

4.26720

4.23066

4.24950

51

4.73555

4.74544

4.74679

4.74015

4.72636

4.70745

4.68541

4.66058

4.57317

4.52956

4.48583

4.50131

52

5.04108

5.04273

5.03705

5.02388

5.00370

4.97731

4.94674

4.91401

4.87937

4.82756

4.77442

4.78576

53

5.38998

5.38158

5.36604

5.34445

5.31650

5.28257

5.24339

5.20102

5.15749

5.16437

5.10191

5.10813

54

5.80626

5.78471

5.75719

5.72395

5.68601

5.64288

5.59481

5.54248

5.48795

5.48795

5.48795

5.48795

55

9.64922

9.62060

9.58448

9.53832

9.48259

9.41897

9.34662

9.26601

9.17824

9.17824

9.17824

9.17824

56

9.99999

9.97426

9.94199

9.90125

9.84919

9.78633

9.71456

9.63296

9.54204

9.54204

9.54204

9.54204

57

10.40980

10.38622

10.35685

10.32001

10.27349

10.21406

10.14228

10.06034

9.96717

9.96717

9.96717

9.96717

58

10.77132

10.77132

10.74342

10.70867

10.66508

10.61005

10.53972

10.45480

10.35784

10.35784

10.35784

10.35784

59

11.22934

11.22934

11.22934

11.19617

11.15483

11.10298

11.03751

10.95386

10.85284

10.85284

10.85284

10.85284

60

11.76349

11.76349

11.76349

11.76349

11.72334

11.67331

11.61056

11.53133

11.43009

11.43009

11.43009

11.43009

61

12.14610

12.14610

12.14610

12.14610

12.14610

12.09273

12.02625

11.94284

11.83753

11.83753

11.83753

11.83753

62

12.72840

12.72840

12.72840

12.72840

12.72840

12.72840

12.65705

12.56816

12.45664

12.45664

12.45664

12.45664

63

13.59165

13.59165

13.59165

13.59165

13.59165

13.59165

13.59165

13.49569

13.37612

13.37612

13.37612

13.37612

64

14.52730

14.52730

14.52730

14.52730

14.52730

14.52730

14.52730

14.52730

14.39747

14.39747

14.39747

14.39747

65

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

\n```\n\n

Age

Period of membership (years)

12

13

14

15

16

17

18

19

20

21

22

23

24

28

1.73406

29

1.73292

1.77035

30

1.80620

1.84304

1.87873

31

1.87958

1.91598

1.95120

1.98524

32

1.95303

1.98914

2.02404

2.05775

2.09028

33

2.02898

2.06490

2.09959

2.13307

2.16536

2.19647

34

2.10528

2.14086

2.17519

2.20830

2.24021

2.27093

2.30050

35

2.18217

2.21723

2.25105

2.28363

2.31501

2.34521

2.37425

2.40215

36

2.26064

2.29498

2.32807

2.35993

2.39058

2.42006

2.44838

2.47559

2.50170

37

2.35336

2.38689

2.41918

2.45024

2.48010

2.50879

2.53635

2.56279

2.58816

2.61249

38

2.46257

2.49519

2.52657

2.55673

2.58570

2.61351

2.64020

2.66580

2.69034

2.71385

2.73637

39

2.58828

2.62015

2.65078

2.68019

2.70843

2.73551

2.76148

2.78638

2.81022

2.83306

2.85492

2.87583

40

2.71595

2.74706

2.77692

2.80559

2.83308

2.85943

2.88468

2.90887

2.93203

2.95420

2.97540

2.99568

3.01506

41

2.83648

2.86671

2.89571

2.92353

2.95019

2.97573

3.00019

3.02360

3.04600

3.06743

3.08792

3.10751

3.12623

42

2.95843

2.98778

3.01591

3.04287

3.06869

3.09341

3.11707

3.13970

3.16135

3.18204

3.20182

3.22072

3.23877

43

3.08158

3.11003

3.13729

3.16339

3.18837

3.21228

3.23514

3.25701

3.27791

3.29788

3.31696

3.33518

3.35257

44

3.21353

3.24097

3.26723

3.29237

3.31642

3.33941

3.36140

3.38240

3.40247

3.42164

3.43994

3.45742

3.47409

45

3.35493

3.38123

3.40639

3.43045

3.45345

3.47543

3.49644

3.51650

3.53565

3.55394

3.57139

3.58804

3.60392

46

3.50678

3.53178

3.55568

3.57853

3.60035

3.62119

3.64109

3.66008

3.67821

3.69551

3.71201

3.72775

3.74275

47

3.67042

3.69392

3.71638

3.73782

3.75829

3.77783

3.79648

3.81427

3.83123

3.84741

3.86284

3.87754

3.89156

48

3.84773

3.86949

3.89025

3.91007

3.92898

3.94701

3.96421

3.98061

3.99624

4.01114

4.02533

4.03886

4.05175

49

4.04553

4.06520

4.08395

4.10183

4.11888

4.13513

4.15061

4.16537

4.17942

4.19281

4.20556

4.21770

4.22927

50

4.26745

4.28456

4.30087

4.31640

4.33120

4.34529

4.35871

4.37149

4.38365

4.39523

4.40626

4.41675

4.42674

51

4.51604

4.53007

4.54343

4.55615

4.56825

4.57976

4.59072

4.60115

4.61106

4.62050

4.62948

4.63802

4.64614

52

4.79655

4.80680

4.81656

4.82583

4.83465

4.84304

4.85102

4.85860

4.86581

4.87266

4.87917

4.88537

4.89125

53

5.11404

5.11966

5.12499

5.13006

5.13487

5.13945

5.14379

5.14792

5.15184

5.15556

5.15910

5.16246

5.16566

54

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

55

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

56

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

57

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

58

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

59

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

60

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

61

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

62

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

63

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

64

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

65

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

\n```\n\n

Age

Period of membership (years)

25

26

27

28

29

30

31

32

33

34

35

36

37

41

3.14411

42

3.25601

3.27246

43

3.36918

3.38502

3.40014

44

3.49000

3.50518

3.51965

3.53345

45

3.61907

3.63352

3.64729

3.66042

3.67293

46

3.75706

3.77069

3.78369

3.79607

3.80786

3.81910

47

3.90491

3.91764

3.92976

3.94131

3.95230

3.96278

3.97275

48

4.06402

4.07571

4.08684

4.09744

4.10753

4.11714

4.12628

4.13499

49

4.24028

4.25076

4.26073

4.27023

4.27926

4.28786

4.29604

4.30382

4.31123

50

4.43624

4.44528

4.45388

4.46207

4.46985

4.47726

4.48430

4.49100

4.49737

4.50343

51

4.65387

4.66121

4.66820

4.67484

4.68116

4.68717

4.69288

4.69831

4.70348

4.70838

4.71305

52

4.89685

4.90217

4.90723

4.91203

4.91660

4.92094

4.92507

4.92899

4.93271

4.93626

4.93962

4.94282

53

5.16869

5.17157

5.17431

5.17691

5.17938

5.18173

5.18396

5.18608

5.18809

5.19001

5.19182

5.19355

5.19519

54

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

5.48795

55

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

9.17824

56

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

9.54204

57

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

9.96717

58

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

10.35784

59

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

60

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

61

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

62

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

63

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

64

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

65

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

\n```\n\n

Age

Period of membership (years)

38

39

40

41

42

43

44

45

46

47

48

49

54

5.48795

55

9.17824

9.17824

56

9.54204

9.54204

9.54204

57

9.96717

9.96717

9.96717

9.96717

58

10.35784

10.35784

10.35784

10.35784

10.35784

59

10.85284

10.85284

10.85284

10.85284

10.85284

10.85284

60

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

11.43009

61

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

11.83753

62

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

12.45664

63

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

13.37612

64

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

14.39747

65

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

15.58373

\n```\n\n \n\nTable 2A Resignation deferred pension valuation factors (RPF) for eligible employees — males\n\n

Age

Period of membership (years)

0

1

2

3

4

5

6

7

8

9

10

11

28

4.00093

3.99171

3.98325

3.97562

3.96875

3.96267

3.95737

3.95291

3.94933

3.94656

3.94450

3.93874

29

3.98941

3.97987

3.97119

3.96331

3.95630

3.95004

3.94457

3.93986

3.93598

3.93297

3.93074

3.92496

30

3.97833

3.96853

3.95954

3.95147

3.94421

3.93783

3.93220

3.92732

3.92319

3.91986

3.91739

3.91158

31

3.96776

3.95770

3.94847

3.94011

3.93268

3.92607

3.92032

3.91529

3.91100

3.90742

3.90463

3.89879

32

3.95768

3.94742

3.93796

3.92937

3.92165

3.91488

3.90891

3.90378

3.89935

3.89561

3.89256

3.88669

33

3.94818

3.93765

3.92801

3.91920

3.91128

3.90423

3.89811

3.89277

3.88825

3.88438

3.88117

3.87527

34

3.93871

3.92794

3.91808

3.90915

3.90105

3.89383

3.88747

3.88202

3.87731

3.87338

3.87006

3.86414

35

3.92922

3.91822

3.90817

3.89907

3.89091

3.88356

3.87707

3.87140

3.86661

3.86253

3.85919

3.85326

36

3.91990

3.90868

3.89845

3.88921

3.88092

3.87355

3.86696

3.86120

3.85623

3.85209

3.84861

3.84269

37

3.91060

3.89928

3.88888

3.87951

3.87112

3.86367

3.85711

3.85130

3.84626

3.84196

3.83846

3.83256

38

3.90139

3.88998

3.87954

3.87005

3.86158

3.85408

3.84749

3.84174

3.83668

3.83235

3.82871

3.82285

39

3.89167

3.88023

3.86976

3.86028

3.85174

3.84419

3.83759

3.83184

3.82689

3.82257

3.81892

3.81311

40

3.88138

3.86994

3.85952

3.85006

3.84159

3.83402

3.82741

3.82170

3.81678

3.81260

3.80898

3.80325

41

3.85928

3.84780

3.83747

3.82816

3.81980

3.81237

3.80580

3.80013

3.79530

3.79119

3.78776

3.78213

42

3.83666

3.82530

3.81500

3.80585

3.79770

3.79043

3.78405

3.77845

3.77369

3.76971

3.76638

3.76088

43

3.81361

3.80236

3.79225

3.78320

3.77525

3.76826

3.76208

3.75672

3.75206

3.74817

3.74498

3.73964

44

3.79006

3.77893

3.76900

3.76020

3.75240

3.74566

3.73980

3.73468

3.73028

3.72652

3.72345

3.71828

45

3.76751

3.75496

3.74524

3.73668

3.72920

3.72266

3.71711

3.71235

3.70823

3.70476

3.70184

3.69687

46

3.74452

3.73228

3.72104

3.71277

3.70560

3.69945

3.69415

3.68975

3.68604

3.68289

3.68029

3.67554

47

3.72119

3.70934

3.69849

3.68861

3.68181

3.67604

3.67119

3.66708

3.66378

3.66109

3.65884

3.65435

48

3.69752

3.68617

3.67581

3.66640

3.65789

3.65257

3.64816

3.64457

3.64161

3.63937

3.63762

3.63345

49

3.67093

3.66020

3.65046

3.64165

3.63370

3.62657

3.62271

3.61966

3.61730

3.61546

3.61424

3.61043

50

3.64060

3.63072

3.62180

3.61377

3.60657

3.60012

3.59435

3.59198

3.59028

3.58915

3.58842

3.58506

51

3.58291

3.57429

3.56657

3.55966

3.55350

3.54800

3.54311

3.53877

3.53791

3.53758

3.53770

3.53490

52

3.51938

3.51258

3.50653

3.50117

3.49641

3.49220

3.48846

3.48516

3.48224

3.48293

3.48399

3.48190

53

3.44733

3.44328

3.43971

3.43658

3.43382

3.43139

3.42925

3.42737

3.42571

3.42426

3.42654

3.42537

54

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

55

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

56

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

57

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

58

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

59

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

60

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

61

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

62

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

63

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

64

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

12

13

14

15

16

17

18

19

20

21

22

23

24

28

3.93337

29

3.91956

3.91453

30

3.90617

3.90112

3.89644

31

3.89336

3.88830

3.88361

3.87926

32

3.88123

3.87615

3.87144

3.86708

3.86304

33

3.86978

3.86467

3.85994

3.85556

3.85151

3.84777

34

3.85862

3.85350

3.84876

3.84437

3.84031

3.83657

3.83312

35

3.84774

3.84262

3.83787

3.83348

3.82943

3.82569

3.82224

3.81907

36

3.83718

3.83207

3.82734

3.82297

3.81893

3.81521

3.81178

3.80863

3.80573

37

3.82708

3.82200

3.81729

3.81295

3.80893

3.80523

3.80183

3.79870

3.79582

3.79318

38

3.81742

3.81238

3.80771

3.80341

3.79943

3.79577

3.79240

3.78931

3.78646

3.78385

3.78145

39

3.80772

3.80273

3.79812

3.79386

3.78993

3.78631

3.78298

3.77992

3.77711

3.77453

3.77216

3.76999

40

3.79792

3.79300

3.78844

3.78424

3.78037

3.77680

3.77352

3.77051

3.76774

3.76520

3.76288

3.76074

3.75879

41

3.77691

3.77208

3.76761

3.76350

3.75970

3.75621

3.75300

3.75006

3.74735

3.74487

3.74260

3.74051

3.73861

42

3.75578

3.75107

3.74673

3.74272

3.73903

3.73563

3.73251

3.72965

3.72702

3.72461

3.72240

3.72038

3.71853

43

3.73469

3.73012

3.72591

3.72203

3.71845

3.71517

3.71215

3.70938

3.70684

3.70451

3.70238

3.70043

3.69864

44

3.71350

3.70909

3.70503

3.70128

3.69784

3.69468

3.69177

3.68911

3.68667

3.68443

3.68238

3.68051

3.67879

45

3.69228

3.68805

3.68415

3.68056

3.67726

3.67424

3.67146

3.66891

3.66658

3.66444

3.66248

3.66069

3.65906

46

3.67116

3.66713

3.66341

3.66000

3.65686

3.65399

3.65135

3.64893

3.64672

3.64469

3.64283

3.64114

3.63959

47

3.65022

3.64642

3.64292

3.63971

3.63677

3.63407

3.63159

3.62932

3.62725

3.62535

3.62361

3.62202

3.62057

48

3.62961

3.62608

3.62284

3.61986

3.61713

3.61464

3.61235

3.61025

3.60834

3.60659

3.60499

3.60352

3.60219

49

3.60694

3.60373

3.60079

3.59809

3.59562

3.59336

3.59129

3.58940

3.58767

3.58609

3.58465

3.58333

3.58213

50

3.58198

3.57916

3.57658

3.57421

3.57205

3.57007

3.56826

3.56661

3.56510

3.56373

3.56247

3.56132

3.56028

51

3.53234

3.53000

3.52787

3.52591

3.52413

3.52250

3.52101

3.51965

3.51842

3.51729

3.51626

3.51532

3.51446

52

3.48000

3.47826

3.47668

3.47523

3.47392

3.47272

3.47162

3.47063

3.46972

3.46889

3.46814

3.46745

3.46682

53

3.42431

3.42334

3.42247

3.42166

3.42094

3.42027

3.41967

3.41912

3.41862

3.41817

3.41775

3.41738

3.41704

54

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

55

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

56

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

57

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

58

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

59

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

60

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

61

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

62

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

63

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

64

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

25

26

27

28

29

30

31

32

33

34

35

36

37

41

3.73686

42

3.71684

3.71529

43

3.69701

3.69552

3.69416

44

3.67723

3.67579

3.67449

3.67329

45

3.65756

3.65620

3.65495

3.65381

3.65277

46

3.63817

3.63688

3.63570

3.63462

3.63364

3.63274

47

3.61925

3.61804

3.61694

3.61593

3.61501

3.61418

3.61341

48

3.60097

3.59986

3.59884

3.59792

3.59707

3.59630

3.59560

3.59496

49

3.58103

3.58003

3.57912

3.57828

3.57753

3.57683

3.57620

3.57563

3.57511

50

3.55932

3.55846

3.55766

3.55694

3.55628

3.55568

3.55514

3.55464

3.55418

3.55377

51

3.51368

3.51297

3.51232

3.51173

3.51120

3.51071

3.51026

3.50986

3.50949

3.50915

3.50884

52

3.46625

3.46573

3.46526

3.46483

3.46444

3.46408

3.46376

3.46346

3.46319

3.46295

3.46273

3.46252

53

3.41672

3.41644

3.41618

3.41595

3.41573

3.41554

3.41536

3.41520

3.41506

3.41492

3.41480

3.41469

3.41459

54

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

3.36303

55

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

2.30751

56

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

2.21348

57

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

2.10708

58

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

1.98043

59

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

60

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

61

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

62

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

63

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

64

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

38

39

40

41

42

43

44

45

46

47

48

49

54

3.36303

55

2.30751

2.30751

56

2.21348

2.21348

2.21348

57

2.10708

2.10708

2.10708

2.10708

58

1.98043

1.98043

1.98043

1.98043

1.98043

59

1.81264

1.81264

1.81264

1.81264

1.81264

1.81264

60

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

1.63155

61

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

1.43084

62

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

1.15572

63

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

0.77111

64

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

0.38527

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n \n\nTable 2B Resignation deferred pension valuation factors (RPF) for eligible employees — females\n\n

Age

Period of membership (years)

0

1

2

3

4

5

6

7

8

9

10

11

28

3.78017

3.76739

3.75628

3.74674

3.73870

3.73224

3.72725

3.72418

3.72353

3.72521

3.70388

3.69142

29

3.75192

3.73875

3.72796

3.71879

3.71111

3.70483

3.70007

3.69667

3.69513

3.69596

3.69907

3.68604

30

3.72358

3.70990

3.69867

3.68982

3.68250

3.67658

3.67197

3.66877

3.66685

3.66672

3.66893

3.65602

31

3.69537

3.68118

3.66936

3.65999

3.65297

3.64738

3.64310

3.64002

3.63827

3.63771

3.63888

3.62605

32

3.66707

3.65235

3.63996

3.62993

3.62232

3.61703

3.61307

3.61031

3.60866

3.60825

3.60894

3.59616

33

3.63851

3.62316

3.61019

3.59954

3.59121

3.58529

3.58162

3.57919

3.57787

3.57755

3.57839

3.56562

34

3.60909

3.59361

3.58015

3.56905

3.56023

3.55368

3.54948

3.54748

3.54660

3.54671

3.54773

3.53504

35

3.57864

3.56310

3.54971

3.53828

3.52915

3.52223

3.51751

3.51507

3.51475

3.51542

3.51697

3.50443

36

3.54676

3.53139

3.51817

3.50702

3.49772

3.49065

3.48569

3.48283

3.48217

3.48353

3.48576

3.47345

37

3.51309

3.49823

3.48544

3.47469

3.46588

3.45880

3.45384

3.45087

3.44989

3.45101

3.45405

3.44207

38

3.47739

3.46333

3.45133

3.44124

3.43305

3.42666

3.42183

3.41899

3.41801

3.41890

3.42177

3.41022

39

3.44088

3.42786

3.41667

3.40738

3.39986

3.39406

3.38991

3.38717

3.38627

3.38711

3.38971

3.37860

40

3.40361

3.39166

3.38154

3.37307

3.36633

3.36118

3.35760

3.35551

3.35467

3.35556

3.35806

3.34738

41

3.35840

3.34752

3.33848

3.33107

3.32513

3.32075

3.31778

3.31622

3.31600

3.31688

3.31937

3.30915

42

3.31303

3.30315

3.29515

3.28881

3.28390

3.28027

3.27802

3.27702

3.27729

3.27874

3.28116

3.27139

43

3.26742

3.25867

3.25164

3.24630

3.24241

3.23977

3.23823

3.23790

3.23867

3.24056

3.24352

3.23419

44

3.21954

3.21169

3.20587

3.20156

3.19873

3.19716

3.19664

3.19705

3.19851

3.20093

3.20433

3.19548

45

3.18042

3.16220

3.15736

3.15433

3.15260

3.15214

3.15275

3.15423

3.15646

3.15959

3.16355

3.15519

46

3.13920

3.12193

3.10616

3.10420

3.10384

3.10455

3.10634

3.10901

3.11237

3.11631

3.12101

3.11320

47

3.09596

3.07975

3.06496

3.05149

3.05227

3.05443

3.05745

3.06135

3.06595

3.07106

3.07660

3.06937

48

3.05011

3.03510

3.02143

3.00900

2.99771

3.00110

3.00566

3.01087

3.01677

3.02320

3.02998

3.02339

49

2.99976

2.98616

2.97380

2.96258

2.95239

2.94317

2.94908

2.95595

2.96328

2.97111

2.97929

2.97344

50

2.94369

2.93181

2.92102

2.91125

2.90240

2.89439

2.88715

2.89554

2.90470

2.91409

2.92381

2.91880

51

2.88151

2.87168

2.86278

2.85474

2.84747

2.84090

2.83496

2.82960

2.84043

2.85181

2.86323

2.85919

52

2.81132

2.80408

2.79754

2.79164

2.78632

2.78153

2.77720

2.77330

2.76979

2.78304

2.79666

2.79376

53

2.73210

2.72808

2.72447

2.72121

2.71828

2.71565

2.71328

2.71114

2.70922

2.70749

2.72318

2.72162

54

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

55

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

56

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

57

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

58

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

59

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

60

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

61

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

62

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

63

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

64

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

12

13

14

15

16

17

18

19

20

21

22

23

24

28

3.67931

29

3.67338

3.66109

30

3.64349

3.63134

3.61957

31

3.61362

3.60157

3.58992

3.57865

32

3.58377

3.57179

3.56021

3.54902

3.53822

33

3.55327

3.54132

3.52978

3.51864

3.50790

3.49755

34

3.52277

3.51092

3.49948

3.48844

3.47781

3.46757

3.45771

35

3.49231

3.48062

3.46934

3.45847

3.44800

3.43792

3.42823

3.41892

36

3.46157

3.45011

3.43907

3.42844

3.41820

3.40836

3.39891

3.38982

3.38111

37

3.43051

3.41938

3.40866

3.39835

3.38844

3.37891

3.36976

3.36098

3.35256

3.34448

38

3.39909

3.38839

3.37809

3.36819

3.35868

3.34955

3.34078

3.33238

3.32432

3.31660

3.30921

39

3.36790

3.35762

3.34774

3.33825

3.32915

3.32041

3.31203

3.30399

3.29630

3.28893

3.28188

3.27513

40

3.33712

3.32726

3.31779

3.30870

3.29999

3.29163

3.28362

3.27595

3.26861

3.26158

3.25486

3.24843

3.24228

41

3.29933

3.28990

3.28086

3.27219

3.26387

3.25591

3.24829

3.24098

3.23400

3.22732

3.22093

3.21482

3.20898

42

3.26201

3.25302

3.24440

3.23613

3.22822

3.22064

3.21339

3.20645

3.19981

3.19347

3.18740

3.18161

3.17607

43

3.22525

3.21667

3.20846

3.20060

3.19307

3.18586

3.17897

3.17238

3.16609

3.16007

3.15432

3.14883

3.14359

44

3.18699

3.17887

3.17109

3.16365

3.15652

3.14971

3.14320

3.13698

3.13104

3.12536

3.11994

3.11477

3.10983

45

3.14720

3.13954

3.13222

3.12522

3.11853

3.11213

3.10602

3.10018

3.09461

3.08929

3.08421

3.07936

3.07474

46

3.10572

3.09857

3.09174

3.08521

3.07897

3.07302

3.06733

3.06190

3.05671

3.05177

3.04705

3.04255

3.03826

47

3.06247

3.05587

3.04956

3.04354

3.03779

3.03230

3.02707

3.02207

3.01731

3.01277

3.00844

3.00431

3.00037

48

3.01711

3.01111

3.00538

2.99992

2.99470

2.98973

2.98499

2.98047

2.97616

2.97205

2.96813

2.96440

2.96085

49

2.96785

2.96253

2.95745

2.95261

2.94799

2.94360

2.93940

2.93541

2.93160

2.92798

2.92452

2.92124

2.91811

50

2.91403

2.90948

2.90515

2.90102

2.89709

2.89334

2.88977

2.88638

2.88314

2.88006

2.87713

2.87434

2.87169

51

2.85534

2.85168

2.84820

2.84488

2.84172

2.83872

2.83586

2.83314

2.83055

2.82809

2.82575

2.82352

2.82140

52

2.79099

2.78837

2.78587

2.78350

2.78124

2.77909

2.77705

2.77511

2.77326

2.77151

2.76984

2.76825

2.76674

53

2.72013

2.71872

2.71738

2.71611

2.71490

2.71375

2.71266

2.71162

2.71064

2.70970

2.70881

2.70797

2.70717

54

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

55

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

56

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

57

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

58

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

59

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

60

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

61

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

62

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

63

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

64

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

25

26

27

28

29

30

31

32

33

34

35

36

37

41

3.20341

42

3.17079

3.16574

43

3.13858

3.13381

3.12925

44

3.10512

3.10062

3.09633

3.09225

45

3.07033

3.06613

3.06212

3.05830

3.05466

46

3.03417

3.03028

3.02656

3.02302

3.01965

3.01644

47

2.99662

2.99305

2.98964

2.98640

2.98331

2.98037

2.97757

48

2.95746

2.95424

2.95117

2.94825

2.94547

2.94282

2.94029

2.93789

49

2.91512

2.91229

2.90959

2.90702

2.90457

2.90224

2.90003

2.89792

2.89591

50

2.86916

2.86676

2.86447

2.86230

2.86023

2.85826

2.85639

2.85461

2.85291

2.85130

51

2.81938

2.81747

2.81564

2.81391

2.81226

2.81070

2.80920

2.80779

2.80644

2.80516

2.80394

52

2.76531

2.76395

2.76266

2.76142

2.76026

2.75914

2.75809

2.75708

2.75613

2.75522

2.75436

2.75354

53

2.70640

2.70568

2.70499

2.70434

2.70372

2.70313

2.70257

2.70204

2.70153

2.70105

2.70059

2.70016

2.69975

54

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

2.63881

55

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

1.50209

56

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

1.42736

57

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

1.33491

58

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

1.24873

59

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

60

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

61

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

62

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

63

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

64

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

38

39

40

41

42

43

44

45

46

47

48

49

54

2.63881

55

1.50209

1.50209

56

1.42736

1.42736

1.42736

57

1.33491

1.33491

1.33491

1.33491

58

1.24873

1.24873

1.24873

1.24873

1.24873

59

1.13330

1.13330

1.13330

1.13330

1.13330

1.13330

60

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

0.99381

61

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

0.88507

62

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

0.72409

63

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

0.49231

64

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

0.25285

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n \n\nTable 3A Lump sum valuation factors (LSF) for eligible employees — males\n\n

Age

Period of membership (years)

0

1

2

3

4

5

6

7

8

9

10

11

28

0.08440

0.08325

0.08218

0.08121

0.08033

0.07954

0.07884

0.07824

0.07774

0.07734

0.07702

0.07628

29

0.08343

0.08223

0.08112

0.08011

0.07919

0.07837

0.07764

0.07700

0.07645

0.07601

0.07567

0.07491

30

0.08250

0.08125

0.08008

0.07903

0.07807

0.07722

0.07646

0.07578

0.07520

0.07472

0.07434

0.07356

31

0.08160

0.08030

0.07909

0.07798

0.07699

0.07609

0.07530

0.07460

0.07399

0.07347

0.07304

0.07225

32

0.08074

0.07939

0.07813

0.07698

0.07594

0.07501

0.07418

0.07346

0.07282

0.07226

0.07179

0.07099

33

0.07992

0.07852

0.07722

0.07603

0.07494

0.07396

0.07310

0.07234

0.07168

0.07110

0.07060

0.06978

34

0.07908

0.07762

0.07628

0.07505

0.07392

0.07291

0.07200

0.07121

0.07052

0.06992

0.06941

0.06857

35

0.07820

0.07669

0.07530

0.07403

0.07288

0.07183

0.07090

0.07007

0.06935

0.06873

0.06820

0.06735

36

0.07730

0.07574

0.07430

0.07299

0.07181

0.07074

0.06978

0.06892

0.06817

0.06753

0.06697

0.06611

37

0.07634

0.07474

0.07326

0.07192

0.07070

0.06961

0.06863

0.06775

0.06698

0.06631

0.06574

0.06487

38

0.07534

0.07370

0.07219

0.07081

0.06956

0.06844

0.06745

0.06657

0.06578

0.06509

0.06449

0.06361

39

0.07423

0.07257

0.07103

0.06963

0.06835

0.06721

0.06619

0.06530

0.06451

0.06382

0.06321

0.06232

40

0.07300

0.07131

0.06976

0.06834

0.06705

0.06589

0.06486

0.06395

0.06316

0.06247

0.06186

0.06097

41

0.07179

0.07008

0.06852

0.06710

0.06581

0.06465

0.06361

0.06270

0.06190

0.06121

0.06062

0.05973

42

0.07044

0.06871

0.06713

0.06572

0.06444

0.06329

0.06226

0.06135

0.06055

0.05987

0.05928

0.05839

43

0.06893

0.06719

0.06562

0.06419

0.06293

0.06181

0.06079

0.05990

0.05911

0.05843

0.05785

0.05697

44

0.06722

0.06547

0.06389

0.06249

0.06123

0.06013

0.05915

0.05828

0.05752

0.05685

0.05628

0.05541

45

0.06561

0.06350

0.06193

0.06054

0.05931

0.05823

0.05729

0.05646

0.05573

0.05510

0.05454

0.05369

46

0.06376

0.06164

0.05969

0.05833

0.05713

0.05610

0.05518

0.05441

0.05374

0.05314

0.05264

0.05180

47

0.06160

0.05949

0.05755

0.05579

0.05464

0.05365

0.05281

0.05207

0.05147

0.05094

0.05049

0.04967

48

0.05906

0.05698

0.05508

0.05335

0.05178

0.05086

0.05009

0.04944

0.04889

0.04844

0.04807

0.04729

49

0.05568

0.05365

0.05180

0.05013

0.04863

0.04727

0.04659

0.04604

0.04560

0.04523

0.04495

0.04422

50

0.05120

0.04927

0.04753

0.04596

0.04455

0.04328

0.04215

0.04174

0.04142

0.04119

0.04101

0.04035

51

0.04553

0.04379

0.04223

0.04083

0.03958

0.03847

0.03748

0.03659

0.03646

0.03639

0.03638

0.03582

52

0.03791

0.03649

0.03522

0.03409

0.03309

0.03221

0.03142

0.03073

0.03012

0.03028

0.03048

0.03005

53

0.02752

0.02664

0.02587

0.02518

0.02458

0.02405

0.02359

0.02318

0.02282

0.02250

0.02300

0.02274

54

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

55

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

56

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

57

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

58

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

59

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

60

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

61

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

62

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

63

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

64

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

12

13

14

15

16

17

18

19

20

21

22

23

24

28

0.07558

29

0.07420

0.07354

30

0.07284

0.07217

0.07154

31

0.07151

0.07083

0.07019

0.06960

32

0.07024

0.06954

0.06889

0.06829

0.06774

33

0.06902

0.06831

0.06765

0.06703

0.06647

0.06594

34

0.06779

0.06707

0.06639

0.06577

0.06519

0.06466

0.06417

35

0.06655

0.06582

0.06513

0.06450

0.06392

0.06338

0.06288

0.06242

36

0.06530

0.06456

0.06387

0.06323

0.06263

0.06209

0.06158

0.06112

0.06069

37

0.06405

0.06330

0.06260

0.06195

0.06136

0.06080

0.06030

0.05983

0.05940

0.05900

38

0.06279

0.06203

0.06133

0.06068

0.06007

0.05952

0.05901

0.05854

0.05810

0.05771

0.05734

39

0.06149

0.06073

0.06002

0.05936

0.05876

0.05820

0.05769

0.05721

0.05678

0.05638

0.05601

0.05568

40

0.06014

0.05937

0.05866

0.05800

0.05739

0.05683

0.05632

0.05584

0.05541

0.05501

0.05464

0.05431

0.05400

41

0.05890

0.05813

0.05742

0.05676

0.05616

0.05560

0.05509

0.05461

0.05418

0.05378

0.05342

0.05309

0.05278

42

0.05756

0.05680

0.05610

0.05544

0.05484

0.05429

0.05378

0.05332

0.05289

0.05250

0.05214

0.05181

0.05150

43

0.05615

0.05540

0.05470

0.05405

0.05346

0.05292

0.05241

0.05195

0.05153

0.05114

0.05079

0.05046

0.05017

44

0.05460

0.05385

0.05317

0.05253

0.05195

0.05141

0.05092

0.05047

0.05005

0.04967

0.04932

0.04901

0.04871

45

0.05289

0.05216

0.05149

0.05087

0.05030

0.04977

0.04929

0.04885

0.04844

0.04807

0.04773

0.04742

0.04713

46

0.05102

0.05031

0.04965

0.04904

0.04849

0.04798

0.04751

0.04708

0.04669

0.04633

0.04600

0.04570

0.04542

47

0.04892

0.04823

0.04760

0.04702

0.04648

0.04599

0.04554

0.04513

0.04475

0.04440

0.04409

0.04380

0.04353

48

0.04657

0.04592

0.04531

0.04476

0.04425

0.04378

0.04336

0.04297

0.04261

0.04228

0.04198

0.04171

0.04146

49

0.04355

0.04294

0.04237

0.04186

0.04138

0.04095

0.04055

0.04019

0.03986

0.03956

0.03928

0.03903

0.03880

50

0.03974

0.03918

0.03868

0.03821

0.03778

0.03739

0.03704

0.03671

0.03641

0.03614

0.03590

0.03567

0.03546

51

0.03530

0.03482

0.03439

0.03399

0.03363

0.03329

0.03299

0.03272

0.03246

0.03223

0.03202

0.03183

0.03166

52

0.02965

0.02928

0.02895

0.02864

0.02837

0.02812

0.02788

0.02768

0.02748

0.02731

0.02715

0.02701

0.02688

53

0.02251

0.02230

0.02211

0.02194

0.02178

0.02163

0.02150

0.02138

0.02127

0.02117

0.02108

0.02100

0.02093

54

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

55

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

56

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

57

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

58

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

59

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

60

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

61

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

62

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

63

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

64

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

25

26

27

28

29

30

31

32

33

34

35

36

37

41

0.05250

42

0.05123

0.05097

43

0.04990

0.04965

0.04942

44

0.04845

0.04820

0.04798

0.04778

45

0.04687

0.04664

0.04642

0.04622

0.04604

46

0.04517

0.04494

0.04473

0.04454

0.04436

0.04420

47

0.04329

0.04307

0.04287

0.04269

0.04252

0.04237

0.04223

48

0.04123

0.04102

0.04083

0.04066

0.04050

0.04036

0.04023

0.04011

49

0.03859

0.03839

0.03822

0.03806

0.03791

0.03778

0.03766

0.03755

0.03745

50

0.03528

0.03510

0.03495

0.03480

0.03467

0.03456

0.03445

0.03435

0.03426

0.03418

51

0.03150

0.03136

0.03122

0.03110

0.03099

0.03089

0.03080

0.03072

0.03065

0.03058

0.03052

52

0.02676

0.02665

0.02655

0.02646

0.02637

0.02630

0.02623

0.02617

0.02611

0.02606

0.02601

0.02597

53

0.02086

0.02080

0.02074

0.02069

0.02064

0.02060

0.02056

0.02053

0.02050

0.02047

0.02044

0.02042

0.02039

54

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

0.01324

55

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

0.00977

56

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

0.00986

57

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

0.00999

58

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

0.01019

59

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

60

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

61

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

62

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

63

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

64

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

38

39

40

41

42

43

44

45

46

47

48

49

54

0.01324

55

0.00977

0.00977

56

0.00986

0.00986

0.00986

57

0.00999

0.00999

0.00999

0.00999

58

0.01019

0.01019

0.01019

0.01019

0.01019

59

0.01015

0.01015

0.01015

0.01015

0.01015

0.01015

60

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

0.01003

61

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

0.00985

62

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

0.00906

63

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

0.00737

64

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

0.00448

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n \n\nTable 3B Lump sum valuation factors (LSF) for eligible employees — females\n\n

Age

Period of membership (years)

0

1

2

3

4

5

6

7

8

9

10

11

28

0.07638

0.07568

0.07508

0.07455

0.07410

0.07373

0.07344

0.07325

0.07318

0.07324

0.07209

0.07140

29

0.07502

0.07430

0.07371

0.07320

0.07277

0.07241

0.07213

0.07192

0.07181

0.07182

0.07195

0.07123

30

0.07365

0.07290

0.07228

0.07178

0.07137

0.07103

0.07075

0.07055

0.07042

0.07038

0.07046

0.06974

31

0.07225

0.07147

0.07082

0.07029

0.06989

0.06957

0.06931

0.06912

0.06899

0.06893

0.06895

0.06823

32

0.07083

0.07002

0.06933

0.06876

0.06833

0.06802

0.06778

0.06760

0.06748

0.06742

0.06743

0.06671

33

0.06936

0.06851

0.06778

0.06718

0.06671

0.06636

0.06614

0.06598

0.06587

0.06582

0.06583

0.06511

34

0.06782

0.06695

0.06620

0.06557

0.06507

0.06469

0.06443

0.06430

0.06422

0.06419

0.06421

0.06349

35

0.06619

0.06533

0.06457

0.06393

0.06340

0.06300

0.06271

0.06255

0.06250

0.06251

0.06256

0.06184

36

0.06447

0.06361

0.06286

0.06223

0.06169

0.06128

0.06098

0.06080

0.06073

0.06077

0.06086

0.06015

37

0.06262

0.06178

0.06106

0.06044

0.05994

0.05952

0.05922

0.05903

0.05895

0.05898

0.05911

0.05841

38

0.06062

0.05983

0.05915

0.05857

0.05809

0.05772

0.05742

0.05724

0.05716

0.05717

0.05730

0.05663

39

0.05854

0.05780

0.05716

0.05663

0.05619

0.05585

0.05560

0.05542

0.05534

0.05536

0.05547

0.05481

40

0.05636

0.05568

0.05511

0.05462

0.05423

0.05392

0.05370

0.05356

0.05349

0.05351

0.05362

0.05298

41

0.05438

0.05377

0.05326

0.05284

0.05249

0.05223

0.05205

0.05194

0.05190

0.05192

0.05203

0.05142

42

0.05232

0.05177

0.05133

0.05097

0.05069

0.05047

0.05033

0.05026

0.05025

0.05031

0.05041

0.04983

43

0.05017

0.04969

0.04931

0.04901

0.04880

0.04865

0.04855

0.04852

0.04854

0.04863

0.04877

0.04820

44

0.04781

0.04739

0.04708

0.04685

0.04670

0.04661

0.04658

0.04660

0.04667

0.04679

0.04696

0.04642

45

0.04595

0.04484

0.04459

0.04445

0.04437

0.04436

0.04440

0.04449

0.04461

0.04477

0.04498

0.04447

46

0.04387

0.04281

0.04184

0.04177

0.04178

0.04185

0.04197

0.04213

0.04232

0.04254

0.04280

0.04232

47

0.04154

0.04053

0.03962

0.03879

0.03888

0.03904

0.03924

0.03949

0.03976

0.04006

0.04037

0.03992

48

0.03891

0.03797

0.03711

0.03634

0.03563

0.03588

0.03619

0.03653

0.03689

0.03728

0.03767

0.03726

49

0.03586

0.03500

0.03422

0.03352

0.03287

0.03229

0.03270

0.03315

0.03361

0.03409

0.03458

0.03421

50

0.03232

0.03157

0.03088

0.03026

0.02970

0.02919

0.02872

0.02929

0.02988

0.03047

0.03107

0.03075

51

0.02824

0.02761

0.02704

0.02652

0.02605

0.02563

0.02525

0.02491

0.02562

0.02635

0.02707

0.02681

52

0.02345

0.02298

0.02255

0.02217

0.02182

0.02151

0.02123

0.02098

0.02075

0.02162

0.02250

0.02231

53

0.01786

0.01759

0.01735

0.01714

0.01695

0.01678

0.01662

0.01648

0.01635

0.01624

0.01727

0.01717

54

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

55

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

56

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

57

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

58

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

59

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

60

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

61

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

62

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

63

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

64

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

12

13

14

15

16

17

18

19

20

21

22

23

24

28

0.07073

29

0.07052

0.06984

30

0.06904

0.06837

0.06771

31

0.06754

0.06686

0.06621

0.06558

32

0.06601

0.06533

0.06468

0.06405

0.06344

33

0.06441

0.06373

0.06308

0.06244

0.06183

0.06125

34

0.06279

0.06211

0.06146

0.06083

0.06022

0.05964

0.05908

35

0.06114

0.06047

0.05983

0.05920

0.05860

0.05802

0.05747

0.05693

36

0.05947

0.05880

0.05817

0.05755

0.05696

0.05639

0.05585

0.05532

0.05482

37

0.05774

0.05710

0.05647

0.05587

0.05530

0.05474

0.05421

0.05370

0.05321

0.05274

38

0.05597

0.05535

0.05475

0.05417

0.05361

0.05308

0.05256

0.05207

0.05160

0.05115

0.05071

39

0.05418

0.05358

0.05300

0.05244

0.05190

0.05138

0.05089

0.05042

0.04996

0.04953

0.04911

0.04871

40

0.05238

0.05179

0.05123

0.05069

0.05017

0.04967

0.04920

0.04874

0.04831

0.04789

0.04749

0.04711

0.04674

41

0.05084

0.05028

0.04974

0.04922

0.04872

0.04825

0.04779

0.04735

0.04694

0.04654

0.04616

0.04579

0.04544

42

0.04927

0.04873

0.04821

0.04771

0.04724

0.04678

0.04635

0.04593

0.04553

0.04515

0.04478

0.04444

0.04410

43

0.04766

0.04715

0.04665

0.04618

0.04572

0.04529

0.04487

0.04447

0.04409

0.04373

0.04338

0.04305

0.04273

44

0.04590

0.04541

0.04494

0.04448

0.04405

0.04364

0.04324

0.04286

0.04250

0.04216

0.04183

0.04151

0.04121

45

0.04398

0.04351

0.04306

0.04263

0.04222

0.04183

0.04146

0.04110

0.04076

0.04043

0.04012

0.03982

0.03954

46

0.04185

0.04141

0.04099

0.04059

0.04021

0.03984

0.03949

0.03915

0.03883

0.03853

0.03824

0.03796

0.03769

47

0.03949

0.03908

0.03869

0.03832

0.03796

0.03762

0.03729

0.03698

0.03669

0.03640

0.03613

0.03588

0.03563

48

0.03686

0.03649

0.03613

0.03579

0.03546

0.03515

0.03485

0.03457

0.03430

0.03404

0.03379

0.03356

0.03334

49

0.03386

0.03353

0.03320

0.03290

0.03261

0.03233

0.03206

0.03181

0.03157

0.03134

0.03112

0.03092

0.03072

50

0.03044

0.03015

0.02988

0.02961

0.02936

0.02912

0.02890

0.02868

0.02847

0.02828

0.02809

0.02791

0.02774

51

0.02656

0.02633

0.02610

0.02589

0.02569

0.02549

0.02531

0.02514

0.02497

0.02481

0.02466

0.02452

0.02438

52

0.02213

0.02196

0.02180

0.02164

0.02149

0.02135

0.02122

0.02110

0.02098

0.02086

0.02075

0.02065

0.02055

53

0.01707

0.01698

0.01689

0.01681

0.01673

0.01665

0.01658

0.01651

0.01645

0.01638

0.01633

0.01627

0.01622

54

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

55

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

56

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

57

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

58

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

59

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

60

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

61

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

62

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

63

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

64

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

25

26

27

28

29

30

31

32

33

34

35

36

37

41

0.04511

42

0.04379

0.04348

43

0.04243

0.04214

0.04186

44

0.04092

0.04065

0.04039

0.04014

45

0.03927

0.03901

0.03877

0.03853

0.03831

46

0.03744

0.03720

0.03697

0.03675

0.03654

0.03635

47

0.03540

0.03518

0.03497

0.03476

0.03457

0.03439

0.03421

48

0.03313

0.03292

0.03273

0.03255

0.03237

0.03221

0.03205

0.03190

49

0.03053

0.03035

0.03018

0.03002

0.02986

0.02971

0.02957

0.02944

0.02931

50

0.02758

0.02743

0.02728

0.02714

0.02701

0.02689

0.02677

0.02665

0.02654

0.02644

51

0.02425

0.02413

0.02401

0.02390

0.02379

0.02369

0.02359

0.02350

0.02342

0.02333

0.02326

52

0.02046

0.02037

0.02029

0.02021

0.02013

0.02006

0.01999

0.01992

0.01986

0.01980

0.01975

0.01969

53

0.01617

0.01612

0.01607

0.01603

0.01599

0.01595

0.01592

0.01588

0.01585

0.01582

0.01579

0.01576

0.01573

54

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

0.01097

55

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

0.00924

56

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

0.00899

57

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

0.00859

58

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

0.00818

59

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

60

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

61

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

62

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

63

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

64

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\n

Age

Period of membership (years)

38

39

40

41

42

43

44

45

46

47

48

49

54

0.01097

55

0.00924

0.00924

56

0.00899

0.00899

0.00899

57

0.00859

0.00859

0.00859

0.00859

58

0.00818

0.00818

0.00818

0.00818

0.00818

59

0.00760

0.00760

0.00760

0.00760

0.00760

0.00760

60

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

0.00689

61

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

0.00650

62

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

0.00577

63

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

0.00460

64

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

0.00276

65

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

0.00000

\n```\n\nTable 4 Valuation factors — indexed pensions\n\n

Age

Age Pensioner

Age Pensioner

Invalidity Pensioner

Spouse Pensioner

67% reversion

85% reversion

Male

Female

Male

Female

Male

Female

Male

Female

18

25.7376

26.5636

19

25.6046

26.4521

20

25.4700

26.3367

21

25.3324

26.2170

22

25.1908

26.0926

23

25.0443

25.9633

24

24.8923

25.8294

25

24.7347

25.6905

26

24.5711

25.5464

27

24.4017

25.3973

28

25.6860

25.8412

25.8671

25.9246

25.2513

25.3688

24.2264

25.2427

29

25.5451

25.7014

25.7314

25.7875

25.0979

25.2126

24.0449

25.0828

30

25.3990

25.5567

25.5910

25.6456

24.9388

25.0512

23.8571

24.9178

31

25.2477

25.4070

25.4454

25.4989

24.7738

24.8844

23.6628

24.7474

32

25.0912

25.2524

25.2949

25.3472

24.6027

24.7122

23.4618

24.5715

33

24.9291

25.0925

25.1389

25.1904

24.4256

24.5344

23.2536

24.3898

34

24.7612

24.9272

24.9773

25.0282

24.2420

24.3506

23.0380

24.2023

35

24.5874

24.7563

24.8101

24.8605

24.0523

24.1605

22.8149

24.0088

36

24.4074

24.5797

24.6369

24.6871

23.8558

23.9642

22.5838

23.8091

37

24.2211

24.3972

24.4576

24.5079

23.6528

23.7615

22.3448

23.6030

38

24.0282

24.2085

24.2719

24.3226

23.4429

23.5520

22.0975

23.3902

39

23.8287

24.0134

24.0798

24.1310

23.2259

23.3358

21.8418

23.1707

40

23.6222

23.8119

23.8810

23.9331

23.0019

23.1127

21.5777

22.9444

41

23.3762

23.5766

23.6341

23.6939

22.7280

22.8458

21.3049

22.7111

42

23.1211

23.3328

23.3776

23.4458

22.4442

22.5696

21.0233

22.4705

43

22.8565

23.0801

23.1113

23.1885

22.1502

22.2841

20.7332

22.2224

44

22.5821

22.8187

22.8349

22.9221

21.8455

21.9887

20.4344

21.9670

45

22.2976

22.5483

22.5480

22.6463

21.5301

21.6831

20.1269

21.7043

46

22.0028

22.2688

22.2504

22.3608

21.2038

21.3671

19.8110

21.4341

47

21.6974

21.9800

21.9417

22.0656

20.8664

21.0409

19.4864

21.1567

48

21.3812

21.6819

21.6217

21.7608

20.5177

20.7042

19.1532

20.8720

49

21.0540

21.3744

21.2902

21.4460

20.1575

20.3574

18.8116

20.5801

50

20.7154

21.0575

20.9469

21.1213

19.7855

20.0005

18.4621

20.2809

51

20.2789

20.7309

20.4812

20.7864

19.2903

19.6336

18.1044

19.9745

52

19.8259

20.3946

19.9971

20.4415

18.7777

19.2566

17.7390

19.6612

53

19.3560

20.0489

19.4942

20.0865

18.2476

18.8696

17.3661

19.3408

54

18.8686

19.6935

18.9719

19.7214

17.7004

18.4731

16.9860

19.0130

55

18.3635

19.3283

18.4298

19.3462

17.1365

18.0671

16.5994

18.6777

56

17.9889

18.9932

18.0569

19.0114

16.7447

17.7044

16.2071

18.3346

57

17.6037

18.6499

17.6735

18.6685

16.3453

17.3344

15.8102

17.9837

58

17.2083

18.2983

17.2798

18.3173

15.9385

16.9568

15.4097

17.6248

59

16.8034

17.9377

16.8767

17.9570

15.5264

16.5714

15.0038

17.2578

60

16.3895

17.5677

16.4646

17.5873

15.1097

16.1780

14.5929

16.8824

61

15.9670

17.1885

16.0438

17.2084

14.6892

15.7767

14.1772

16.4988

62

15.5363

16.8001

15.6148

16.8204

14.2657

15.3677

13.7567

16.1071

63

15.0977

16.4031

15.1778

16.4236

13.8400

14.9514

13.3312

15.7074

64

14.6527

15.9975

14.7342

16.0184

13.4127

14.5284

12.9046

15.2999

65

14.2016

15.5837

14.2846

15.6049

12.9843

14.0992

12.4775

14.8847

66

13.7448

15.1619

13.8292

15.1833

12.5558

13.6640

12.0503

14.4617

67

13.2826

14.7322

13.3682

14.7539

12.1275

13.2234

11.6231

14.0309

68

12.8152

14.2948

12.9019

14.3167

11.7002

12.7776

11.1959

13.5917

69

12.3446

13.8498

12.4323

13.8719

11.2727

12.3255

10.7720

13.1468

70

11.8716

13.3975

11.9601

13.4198

10.8454

11.8680

10.3522

12.6966

71

11.3968

12.9385

11.4860

12.9610

10.4185

11.4054

9.9375

12.2418

72

10.9208

12.4735

11.0105

12.4961

9.9920

10.9385

9.5290

11.7832

73

10.4440

12.0033

10.5340

12.0260

9.5657

10.4681

9.1276

11.3218

74

9.9668

11.5271

10.0570

11.5498

9.1401

9.9978

8.7262

10.8571

75

9.4905

11.0451

9.5806

11.0679

8.7160

9.5295

8.3253

10.3897

76

9.0172

10.5577

9.1070

10.5805

8.2949

9.0650

7.9263

9.9207

77

8.5496

10.0650

8.6390

10.0879

7.8791

8.6069

7.5308

9.4512

78

8.0904

9.5670

8.1791

9.5899

7.4705

8.1576

7.1401

8.9822

79

7.6415

9.0727

7.7292

9.0956

7.0727

7.7178

6.7597

8.5181

80

7.2047

8.5842

7.2912

8.6069

6.6874

7.2888

6.3909

8.0610

81

6.7813

8.1033

6.8662

8.1259

6.3159

6.8712

6.0345

7.6132

82

6.3721

7.6303

6.4553

7.6527

5.9596

6.4643

5.6907

7.1767

83

5.9776

7.1672

6.0589

7.1894

5.6195

6.0686

5.3595

6.7536

84

5.6030

6.7162

5.6821

6.7381

5.2980

5.6878

5.0467

6.3464

85

5.2483

6.2788

5.3251

6.3004

4.9952

5.3237

4.7520

5.9563

86

4.9131

5.8567

4.9874

5.8780

4.7111

4.9785

4.4748

5.5843

87

4.5964

5.4455

4.6680

5.4664

4.4454

4.6550

4.2142

5.2313

88

4.2966

5.0436

4.3655

5.0641

4.1980

4.3567

3.9684

4.8983

89

4.0135

4.6622

4.0797

4.6822

3.9591

4.0802

3.7377

4.5806

90

3.7469

4.3021

3.8102

4.3217

3.7265

3.8255

3.5224

4.2785

91

3.4962

3.9641

3.5566

3.9831

3.4962

3.5911

3.3227

3.9918

92

3.2615

3.6487

3.3191

3.6671

3.2615

3.3740

3.1398

3.7202

93

3.0429

3.3575

3.0976

3.3753

3.0429

3.1685

2.9762

3.4635

94

2.8389

3.0832

2.8906

3.1003

2.8389

2.9700

2.8229

3.2203

95

2.6490

2.8245

2.6978

2.8408

2.6490

2.7719

2.6793

2.9892

\n```\n\nTable 5 Deferred valuation factors (DF) for former eligible employees\n\n| Age | Male | Female | | Age | Male | Female |\n| --- | ------ | ------ | --- | --- | ------ | ------ |\n| 28 | 1.8452 | 1.8831 | | 47 | 1.7669 | 1.8180 |\n| 29 | 1.8405 | 1.8812 | | 48 | 1.7594 | 1.8118 |\n| 30 | 1.8386 | 1.8794 | | 49 | 1.7518 | 1.8056 |\n| 31 | 1.8366 | 1.8775 | | 50 | 1.7443 | 1.7994 |\n| 32 | 1.8347 | 1.8757 | | 51 | 1.7259 | 1.7931 |\n| 33 | 1.8327 | 1.8738 | | 52 | 1.7075 | 1.7869 |\n| 34 | 1.8307 | 1.8720 | | 53 | 1.6891 | 1.7806 |\n| 35 | 1.8288 | 1.8701 | | 54 | 1.6706 | 1.7743 |\n| 36 | 1.8268 | 1.8682 | | 55 | 1.6520 | 1.7680 |\n| 37 | 1.8248 | 1.8663 | | 56 | 1.6496 | 1.7659 |\n| 38 | 1.8288 | 1.8644 | | 57 | 1.6471 | 1.7637 |\n| 39 | 1.8207 | 1.8626 | | 58 | 1.6445 | 1.7615 |\n| 40 | 1.8187 | 1.8607 | | 59 | 1.6418 | 1.7592 |\n| 41 | 1.8114 | 1.8546 | | 60 | 1.6389 | 1.7568 |\n| 42 | 1.8040 | 1.8486 | | 61 | 1.6286 | 1.7532 |\n| 43 | 1.7966 | 1.8425 | | 62 | 1.6158 | 1.7472 |\n| 44 | 1.7892 | 1.8364 | | 63 | 1.6004 | 1.7387 |\n| 45 | 1.7818 | 1.8303 | | 64 | 1.5825 | 1.7277 |\n| 46 | 1.7443 | 1.8241 | | 65 | 1.5622 | 1.7142 |\n\nTable 6 Valuation factors — non‑indexed pensions\n\n

Age

Age Pensioner

Age Pensioner

Invalidity Pensioner

Spouse Pensioner

67% reversion

85% reversion

Male

Female

Male

Female

Male

Female

Male

Female

18

16.4484

16.7108

19

16.4137

16.6862

20

16.3789

16.6601

21

16.3432

16.6322

22

16.3059

16.6024

23

16.2664

16.5704

24

16.2244

16.5365

25

16.1796

16.5003

26

16.1319

16.4618

27

16.0812

16.4209

28

16.5228

16.5718

16.5750

16.5975

16.5228

16.5718

16.0276

16.3774

29

16.4870

16.5362

16.5417

16.5633

16.4870

16.5362

15.9707

16.3313

30

16.4490

16.4984

16.5063

16.5270

16.4490

16.4984

15.9105

16.2827

31

16.4087

16.4585

16.4687

16.4885

16.4087

16.4585

15.8467

16.2315

32

16.3659

16.4163

16.4289

16.4479

16.3659

16.4163

15.7791

16.1774

33

16.3205

16.3716

16.3865

16.4049

16.3205

16.3716

15.7073

16.1203

34

16.2722

16.3243

16.3415

16.3594

16.2722

16.3243

15.6312

16.0601

35

16.2210

16.2743

16.2938

16.3111

16.2210

16.2743

15.5504

15.9966

36

16.1666

16.2213

16.2431

16.2601

16.1666

16.2213

15.4647

15.9296

37

16.1089

16.1653

16.1893

16.2061

16.1089

16.1653

15.3739

15.8589

38

16.0477

16.1061

16.1322

16.1490

16.0477

16.1061

15.2776

15.7843

39

15.9828

16.0434

16.0716

16.0885

15.9828

16.0434

15.1756

15.7056

40

15.9140

15.9771

16.0074

16.0244

15.9140

15.9771

15.0679

15.6227

41

15.8291

15.8962

15.9240

15.9429

15.8291

15.8962

14.9539

15.5354

42

15.7387

15.8101

15.8351

15.8561

15.7387

15.8101

14.8335

15.4433

43

15.6424

15.7187

15.7402

15.7637

15.6424

15.7187

14.7067

15.3463

44

15.5400

15.6216

15.6391

15.6654

15.5400

15.6216

14.5733

15.2444

45

15.4310

15.5188

15.5312

15.5611

15.4310

15.5188

14.4330

15.1373

46

15.3151

15.4099

15.4162

15.4504

15.3151

15.4099

14.2857

15.0249

47

15.1919

15.2946

15.2938

15.3330

15.1919

15.2946

14.1313

14.9073

48

15.0610

15.1728

15.1635

15.2089

15.0610

15.1728

13.9695

14.7842

49

14.9222

15.0443

15.0250

15.0776

14.9222

15.0443

13.8002

14.6556

50

14.7750

14.9087

14.8778

14.9389

14.7750

14.9087

13.6236

14.5213

51

14.5797

14.7657

14.6715

14.7926

14.5797

14.7657

13.4393

14.3812

52

14.3714

14.6153

14.4507

14.6384

14.3714

14.6153

13.2475

14.2354

53

14.1493

14.4572

14.2146

14.4761

14.1493

14.4572

13.0480

14.0835

54

13.9124

14.2912

13.9623

14.3055

13.9124

14.2912

12.8409

13.9253

55

13.6602

14.1169

13.6929

14.1261

13.6602

14.1169

12.6264

13.7604

56

13.4665

13.9551

13.5007

13.9647

13.4665

13.9551

12.4051

13.5886

57

13.2629

13.7861

13.2987

13.7961

13.2629

13.7861

12.1774

13.4095

58

13.0493

13.6097

13.0868

13.6201

13.0493

13.6097

11.9442

13.2229

59

12.8262

13.4251

12.8654

13.4358

12.8262

13.4251

11.7037

13.0284

60

12.5934

13.2318

12.6344

13.2429

12.5934

13.2318

11.4561

12.8257

61

12.3511

13.0296

12.3939

13.0411

12.3511

13.0296

11.2013

12.6145

62

12.0993

12.8185

12.1439

12.8303

12.0993

12.8185

10.9391

12.3949

63

11.8379

12.5983

11.8843

12.6106

11.8379

12.5983

10.6692

12.1666

64

11.5678

12.3692

11.6160

12.3818

11.5678

12.3692

10.3945

11.9295

65

11.2891

12.1309

11.3390

12.1439

11.2891

12.1309

10.1154

11.6834

66

11.0018

11.8834

11.0535

11.8968

11.0018

11.8834

9.8321

11.4280

67

10.7059

11.6266

10.7593

11.6403

10.7059

11.6266

9.5446

11.1631

68

10.4013

11.3603

10.4563

11.3744

10.4013

11.3603

9.2528

10.8879

69

10.0894

11.0843

10.1461

11.0987

10.0894

11.0843

8.9594

10.6042

70

9.7707

10.7986

9.8289

10.8134

9.7707

10.7986

8.6651

10.3121

71

9.4454

10.5034

9.5051

10.5185

9.4454

10.5034

8.3706

10.0120

72

9.1140

10.1988

9.1750

10.2143

9.1140

10.1988

8.0771

9.7041

73

8.7765

9.8855

8.8387

9.9012

8.7765

9.8855

7.7852

9.3893

74

8.4333

9.5622

8.4966

9.5782

8.4333

9.5622

7.4891

9.0667

75

8.0851

9.2290

8.1494

9.2453

8.0851

9.2290

7.1890

8.7368

76

7.7338

8.8859

7.7989

8.9025

7.7338

8.8859

6.8861

8.4001

77

7.3816

8.5327

7.4474

8.5496

7.3816

8.5327

6.5817

8.0576

78

7.0309

8.1691

7.0971

8.1862

7.0309

8.1691

6.2768

7.7099

79

6.6835

7.8025

6.7499

7.8198

6.6835

7.8025

5.9765

7.3607

80

6.3410

7.4347

6.4074

7.4522

6.3410

7.4347

5.6821

7.0118

81

6.0049

7.0673

6.0710

7.0849

6.0049

7.0673

5.3943

6.6652

82

5.6762

6.7007

5.7418

6.7184

5.6762

6.7007

5.1136

6.3229

83

5.3554

6.3366

5.4203

6.3544

5.3554

6.3366

4.8402

5.9869

84

5.0477

5.9773

5.1116

5.9951

5.0477

5.9773

4.5796

5.6598

85

4.7535

5.6244

4.8162

5.6421

4.7535

5.6244

4.3320

5.3428

86

4.4727

5.2796

4.5340

5.2972

4.4727

5.2796

4.0972

5.0374

87

4.2052

4.9392

4.2649

4.9567

4.2052

4.9392

3.8746

4.7447

88

3.9497

4.6021

4.0077

4.6195

3.9497

4.6021

3.6633

4.4661

89

3.7064

4.2786

3.7627

4.2958

3.7064

4.2786

3.4634

4.1979

90

3.4754

3.9701

3.5298

3.9870

3.4754

3.9701

3.2756

3.9404

91

3.2566

3.6776

3.3089

3.6942

3.2566

3.6776

3.1004

3.6940

92

3.0503

3.4023

3.1006

3.4186

3.0503

3.4023

2.9392

3.4587

93

2.8569

3.1461

2.9050

3.1619

2.8569

3.1461

2.7947

3.2345

94

2.6752

2.9028

2.7211

2.9181

2.6752

2.9028

2.6586

3.0206

95

2.5051

2.6714

2.5487

2.6861

2.5051

2.6714

2.5307

2.8158

\n```\n\nTable 7 Valuation factors — delayed updated pension entitlements (DUP)\n\n| Age (completed years) | Male | Female | | Age (completed years) | Male | Female |\n| --------------------- | ------ | ------- | --- | --------------------- | ------- | ------- |\n| 28 | 5.6626 | 5.7874 | | 47 | 10.2773 | 10.5745 |\n| 29 | 5.8498 | 5.9792 | | 48 | 10.5831 | 10.8984 |\n| 30 | 6.0432 | 6.1773 | | 49 | 10.8976 | 11.2320 |\n| 31 | 6.2429 | 6.3819 | | 50 | 11.2211 | 11.5756 |\n| 32 | 6.4492 | 6.5933 | | 51 | 11.4823 | 11.9293 |\n| 33 | 6.6623 | 6.8117 | | 52 | 11.7479 | 12.2936 |\n| 34 | 6.8824 | 7.0373 | | 53 | 12.0177 | 12.6687 |\n| 35 | 7.1097 | 7.2703 | | 54 | 12.2919 | 13.0550 |\n| 36 | 7.3444 | 7.5111 | | 55 | 12.5704 | 13.4527 |\n| 37 | 7.5869 | 7.7597 | | 56 | 12.9809 | 13.8956 |\n| 38 | 7.8373 | 8.0166 | | 57 | 13.4038 | 14.3525 |\n| 39 | 8.0959 | 8.2819 | | 58 | 13.8396 | 14.8238 |\n| 40 | 8.3631 | 8.5559 | | 59 | 14.2884 | 15.3098 |\n| 41 | 8.6138 | 8.8194 | | 60 | 14.7505 | 15.8109 |\n| 42 | 8.8717 | 9.0907 | | 61 | 14.6896 | 15.8134 |\n| 43 | 9.1371 | 9.3703 | | 62 | 14.6042 | 15.7921 |\n| 44 | 9.4102 | 9.6581 | | 63 | 14.4938 | 15.7469 |\n| 45 | 9.6911 | 9.9546 | | 64 | 14.3596 | 15.6776 |\n| 46 | 9.9800 | 10.2600 | | 65 | 14.2016 | 15.5837 |\n\nTable 8 Valuation factors — indexed associate pensions\n\n

Age (completed years)

Associate Pensioner

Age (completed years)

Associate Pensioner

Male

Female

Male

Female

18

26.3640

26.7782

42

22.1883

22.9218

19

26.2482

26.6732

43

21.9297

22.6859

20

26.1296

26.5646

44

21.6628

22.4428

21

26.0078

26.4520

45

21.3871

22.1923

22

25.8820

26.3353

46

21.1027

21.9342

23

25.7520

26.2139

47

20.8092

21.6685

24

25.6173

26.0881

48

20.5067

21.3952

25

25.4777

25.9580

49

20.1950

21.1142

26

25.3329

25.8230

50

19.8739

20.8255

27

25.1831

25.6831

51

19.5432

20.5288

28

25.0278

25.5380

52

19.2031

20.2243

29

24.8673

25.3882

53

18.8532

19.9120

30

24.7010

25.2331

54

18.4930

19.5917

31

24.5288

25.0729

55

18.1225

19.2634

32

24.3507

24.9075

56

17.7415

18.9269

33

24.1663

24.7366

57

17.3499

18.5823

34

23.9752

24.5601

58

16.9480

18.2295

35

23.7776

24.3776

59

16.5367

17.8676

36

23.5729

24.1891

60

16.1165

17.4964

37

23.3611

23.9945

61

15.6878

17.1160

38

23.1420

23.7935

62

15.2511

16.7265

39

22.9154

23.5858

63

14.8066

16.3282

40

22.6810

23.3714

64

14.3560

15.9216

41

22.4386

23.1501

65

13.8997

15.5068

66

13.4381

15.0840

81

6.4723

8.0212

67

12.9714

14.6534

82

6.0694

7.5488

68

12.4999

14.2153

83

5.6819

7.0864

69

12.0258

13.7694

84

5.3152

6.6364

70

11.5498

13.3165

85

4.9690

6.2002

71

11.0725

12.8570

86

4.6429

5.7793

72

10.5947

12.3914

87

4.3357

5.3695

73

10.1167

11.9209

88

4.0458

4.9690

74

9.6391

11.4444

89

3.7729

4.5892

75

9.1628

10.9622

90

3.5166

4.2309

76

8.6904

10.4746

91

3.2763

3.8948

77

8.2246

9.9819

92

3.0522

3.5816

78

7.7680

9.4839

93

2.8443

3.2928

79

7.3227

8.9898

94

2.6509

3.0212

80

6.8904

8.5015

95

2.4715

2.7655

\n```\n\nTable 9 Valuation factors — non‑indexed associate pensions\n\n

Age (completed years)

Associate Pensioner

Age (completed years)

Associate Pensioner

Male

Female

Male

Female

18

16.6626

16.7736

43

15.2866

15.5551

19

16.6364

16.7516

44

15.1797

15.4626

20

16.6094

16.7284

45

15.0666

15.3652

21

16.5814

16.7037

46

14.9473

15.2627

22

16.5519

16.6773

47

14.8213

15.1549

23

16.5208

16.6491

48

14.6885

15.0417

24

16.4877

16.6190

49

14.5485

14.9230

25

16.4525

16.5871

50

14.4012

14.7986

26

16.4150

16.5532

51

14.2461

14.6681

27

16.3752

16.5170

52

14.0830

14.5315

28

16.3330

16.4785

53

13.9116

14.3886

29

16.2883

16.4379

54

13.7312

14.2393

30

16.2408

16.3948

55

13.5414

14.0832

31

16.1904

16.3492

56

13.3420

13.9201

32

16.1370

16.3012

57

13.1326

13.7498

33

16.0803

16.2504

58

12.9129

13.5721

34

16.0201

16.1969

59

12.6835

13.3862

35

15.9563

16.1401

60

12.4444

13.1915

36

15.8885

16.0802

61

12.1957

12.9880

37

15.8167

16.0170

62

11.9373

12.7754

38

15.7405

15.9501

63

11.6694

12.5539

39

15.6598

15.8794

64

11.3928

12.3233

40

15.5743

15.8048

65

11.1076

12.0837

41

15.4837

15.7261

66

10.8139

11.8348

42

15.3879

15.6429

67

10.5118

11.5767

68

10.2010

11.3091

82

5.4377

6.6363

69

9.8833

11.0318

83

5.1195

6.2721

70

9.5591

10.7448

84

4.8153

5.9128

71

9.2286

10.4484

85

4.5254

5.5600

72

8.8923

10.1427

86

4.2498

5.2154

73

8.5504

9.8282

87

3.9878

4.8755

74

8.2031

9.5039

88

3.7385

4.5390

75

7.8514

9.1697

89

3.5018

4.2162

76

7.4970

8.8256

90

3.2778

3.9085

77

7.1425

8.4715

91

3.0663

3.6171

78

6.7902

8.1069

92

2.8677

3.3431

79

6.4420

7.7396

93

2.6821

3.0885

80

6.0997

7.3711

94

2.5085

2.8470

81

5.7646

7.0033

95

2.3465

2.6179

\n```\n\nTable 10 Valuation factors — associate deferred pensions\n\n

Age (completed years)

Associate Pensioner

Associate Pensioner

Age Pensioner

Invalidity Pensioner

Male

Female

Male

Female

18

26.3640

26.7782

25.5786

26.0484

19

26.2482

26.6732

25.4549

25.9315

20

26.1296

26.5646

25.3269

25.8098

21

26.0078

26.4520

25.1943

25.6834

22

25.8820

26.3353

25.0571

25.5522

23

25.7520

26.2139

24.9153

25.4164

24

25.6173

26.0881

24.7685

25.2757

25

25.4777

25.9580

24.6166

25.1302

26

25.3329

25.8230

24.4591

24.9800

27

25.1831

25.6831

24.2957

24.8249

28

25.0278

25.5380

24.1261

24.6647

29

24.8673

25.3882

23.9501

24.4995

30

24.7010

25.2331

23.7678

24.3290

31

24.5288

25.0729

23.5791

24.1529

32

24.3507

24.9075

23.3840

23.9709

33

24.1663

24.7366

23.1821

23.7830

34

23.9752

24.5601

22.9735

23.5890

35

23.7776

24.3776

22.7580

23.3887

36

23.5729

24.1891

22.5354

23.1821

37

23.3611

23.9945

22.3057

22.9692

38

23.1420

23.7935

22.0688

22.7499

39

22.9154

23.5858

21.8246

22.5242

40

22.6810

23.3714

21.5728

22.2921

41

22.4386

23.1501

21.3131

22.0529

42

22.1883

22.9218

21.0455

21.8063

43

21.9297

22.6859

20.7702

21.5523

44

21.6628

22.4428

20.4870

21.2909

45

21.3871

22.1923

20.1961

21.0219

46

21.1027

21.9342

19.8970

20.7458

47

20.8092

21.6685

19.5896

20.4628

48

20.5067

21.3952

19.2742

20.1727

49

20.1950

21.1142

18.9508

19.8756

50

19.8739

20.8255

18.6194

19.5713

51

19.5432

20.5288

18.2804

19.2605

52

19.2031

20.2243

17.9342

18.9430

53

18.8532

19.9120

17.5806

18.6191

54

18.4930

19.5917

17.2199

18.2887

55

18.1225

19.2634

16.8291

17.9811

56

17.7415

18.9269

16.4303

17.6169

57

17.3499

18.5823

16.0240

17.2453

58

16.9480

18.2295

15.6106

16.8663

59

16.5367

17.8676

15.1921

16.4796

60

16.1165

17.4964

14.7694

16.0848

61

15.6878

17.1160

14.3433

15.6822

62

15.2511

16.7265

13.9146

15.2721

63

14.8066

16.3282

13.4843

14.8546

64

14.3560

15.9216

13.0529

14.4307

65

13.8997

15.5068

12.6211

14.0005

66

13.4381

15.0840

12.1897

13.5646

67

12.9714

14.6534

11.7594

13.1232

68

12.4999

14.2153

11.3306

12.6769

69

12.0258

13.7694

10.9023

12.2244

70

11.5498

13.3165

10.4750

11.7665

71

11.0725

12.8570

10.0487

11.3037

72

10.5947

12.3914

9.6234

10.8367

73

10.1167

11.9209

9.1990

10.3663

74

9.6391

11.4444

8.7758

9.8962

75

9.1628

10.9622

8.3548

9.4283

76

8.6904

10.4746

7.9375

8.9644

77

8.2246

9.9819

7.5263

8.5071

78

7.7680

9.4839

7.1230

8.0588

79

7.3227

8.9898

6.7315

7.6202

80

6.8904

8.5015

6.3532

7.1927

81

6.4723

8.0212

5.9897

6.7767

82

6.0694

7.5488

5.6421

6.3715

83

5.6819

7.0864

5.3114

5.9775

84

5.3152

6.6364

4.9999

5.5987

85

4.9690

6.2002

4.7077

5.2366

86

4.6429

5.7793

4.4346

4.8936

87

4.3357

5.3695

4.1802

4.5724

88

4.0458

4.9690

3.9444

4.2766

89

3.7729

4.5892

3.7170

4.0027

90

3.5166

4.2309

3.4956

3.7506

91

3.2763

3.8948

3.2763

3.5190

92

3.0522

3.5816

3.0522

3.3048

93

2.8443

3.2928

2.8443

3.1024

94

2.6509

3.0212

2.6509

2.9070

95

2.4715

2.7655

2.4715

2.7125

\n```\n\n","sortOrder":5},{"sectionNumber":"Sch 2","sectionType":"schedule","heading":"Pension factors for non‑member spouses","content":"Schedule 2 Pension factors for non‑member spouses\n\n(subsections 2.05 (2), 2.06 (2) and 2.07 (1))\n\nTable 1 Factors for determining associate standard pension (subsection 2.05 (2), step 4)\n\n

Age (completed years)

Male

Female

Age (completed years)

Male

Female

18

26.3640

26.7782

37

23.3611

23.9945

19

26.2482

26.6732

38

23.1420

23.7935

20

26.1296

26.5646

39

22.9154

23.5858

21

26.0078

26.4520

40

22.6810

23.3714

22

25.8820

26.3353

41

22.4386

23.1501

23

25.7520

26.2139

42

22.1883

22.9218

24

25.6173

26.0881

43

21.9297

22.6859

25

25.4777

25.9580

44

21.6628

22.4428

26

25.3329

25.8230

45

21.3871

22.1923

27

25.1831

25.6831

46

21.1027

21.9342

28

25.0278

25.5380

47

20.8092

21.6685

29

24.8673

25.3882

48

20.5067

21.3952

30

24.7010

25.2331

49

20.1950

21.1142

31

24.5288

25.0729

50

19.8739

20.8255

32

24.3507

24.9075

51

19.5432

20.5288

33

24.1663

24.7366

52

19.2031

20.2243

34

23.9752

24.5601

53

18.8532

19.9120

35

23.7776

24.3776

54

18.4930

19.5917

36

23.5729

24.1891

55

18.1225

19.2634

56

17.7415

18.9269

76

8.6904

10.4746

57

17.3499

18.5823

77

8.2246

9.9819

58

16.9480

18.2295

78

7.7680

9.4839

59

16.5367

17.8676

79

7.3227

8.9898

60

16.1165

17.4964

80

6.8904

8.5015

61

15.6878

17.1160

81

6.4723

8.0212

62

15.2511

16.7265

82

6.0694

7.5488

63

14.8066

16.3282

83

5.6819

7.0864

64

14.3560

15.9216

84

5.3152

6.6364

65

13.8997

15.5068

85

4.9690

6.2002

66

13.4381

15.0840

86

4.6429

5.7793

67

12.9714

14.6534

87

4.3357

5.3695

68

12.4999

14.2153

88

4.0458

4.9690

69

12.0258

13.7694

89

3.7729

4.5892

70

11.5498

13.3165

90

3.5166

4.2309

71

11.0725

12.8570

91

3.2763

3.8948

72

10.5947

12.3914

92

3.0522

3.5816

73

10.1167

11.9209

93

2.8443

3.2928

74

9.6391

11.4444

94

2.6509

3.0212

75

9.1628

10.9622

95

2.4715

2.7655

\n```\n\nTable 2 Factors for determining associate additional pension (subsection 2.06 (2), step 3)\n\n| Age (completed years) | Male | Female | | Age (completed years) | Male | Female |\n| --------------------- | ------- | ------- | --- | --------------------- | ------- | ------- |\n| 18 | 16.6626 | 16.7736 | | 43 | 15.2866 | 15.5551 |\n| 19 | 16.6364 | 16.7516 | | 44 | 15.1797 | 15.4626 |\n| 20 | 16.6094 | 16.7284 | | 45 | 15.0666 | 15.3652 |\n| 21 | 16.5814 | 16.7037 | | 46 | 14.9473 | 15.2627 |\n| 22 | 16.5519 | 16.6773 | | 47 | 14.8213 | 15.1549 |\n| 23 | 16.5208 | 16.6491 | | 48 | 14.6885 | 15.0417 |\n| 24 | 16.4877 | 16.6190 | | 49 | 14.5485 | 14.9230 |\n| 25 | 16.4525 | 16.5871 | | 50 | 14.4012 | 14.7986 |\n| 26 | 16.4150 | 16.5532 | | 51 | 14.2461 | 14.6681 |\n| 27 | 16.3752 | 16.5170 | | 52 | 14.0830 | 14.5315 |\n| 28 | 16.3330 | 16.4785 | | 53 | 13.9116 | 14.3886 |\n| 29 | 16.2883 | 16.4379 | | 54 | 13.7312 | 14.2393 |\n| 30 | 16.2408 | 16.3948 | | 55 | 13.5414 | 14.0832 |\n| 31 | 16.1904 | 16.3492 | | 56 | 13.3420 | 13.9201 |\n| 32 | 16.1370 | 16.3012 | | 57 | 13.1326 | 13.7498 |\n| 33 | 16.0803 | 16.2504 | | 58 | 12.9129 | 13.5721 |\n| 34 | 16.0201 | 16.1969 | | 59 | 12.6835 | 13.3862 |\n| 35 | 15.9563 | 16.1401 | | 60 | 12.4444 | 13.1915 |\n| 36 | 15.8885 | 16.0802 | | 61 | 12.1957 | 12.9880 |\n| 37 | 15.8167 | 16.0170 | | 62 | 11.9373 | 12.7754 |\n| 38 | 15.7405 | 15.9501 | | 63 | 11.6694 | 12.5539 |\n| 39 | 15.6598 | 15.8794 | | 64 | 11.3928 | 12.3233 |\n| 40 | 15.5743 | 15.8048 | | 65 | 11.1076 | 12.0837 |\n| 41 | 15.4837 | 15.7261 | | 66 | 10.8139 | 11.8348 |\n| 42 | 15.3879 | 15.6429 | | 67 | 10.5118 | 11.5767 |\n| 68 | 10.2010 | 11.3091 | | 82 | 5.4377 | 6.6363 |\n| 69 | 9.8833 | 11.0318 | | 83 | 5.1195 | 6.2721 |\n| 70 | 9.5591 | 10.7448 | | 84 | 4.8153 | 5.9128 |\n| 71 | 9.2286 | 10.4484 | | 85 | 4.5254 | 5.5600 |\n| 72 | 8.8923 | 10.1427 | | 86 | 4.2498 | 5.2154 |\n| 73 | 8.5504 | 9.8282 | | 87 | 3.9878 | 4.8755 |\n| 74 | 8.2031 | 9.5039 | | 88 | 3.7385 | 4.5390 |\n| 75 | 7.8514 | 9.1697 | | 89 | 3.5018 | 4.2162 |\n| 76 | 7.4970 | 8.8256 | | 90 | 3.2778 | 3.9085 |\n| 77 | 7.1425 | 8.4715 | | 91 | 3.0663 | 3.6171 |\n| 78 | 6.7902 | 8.1069 | | 92 | 2.8677 | 3.3431 |\n| 79 | 6.4420 | 7.7396 | | 93 | 2.6821 | 3.0885 |\n| 80 | 6.0997 | 7.3711 | | 94 | 2.5085 | 2.8470 |\n| 81 | 5.7646 | 7.0033 | | 95 | 2.3465 | 2.6179 |\n\nTable 3A Factors for determining associate deferred pension (subsection 2.07 (1), step 3)\n\n

Age (completed years)

Male

Female

Age (completed years)

Male

Female

18

26.3640

26.7782

43

21.9297

22.6859

19

26.2482

26.6732

44

21.6628

22.4428

20

26.1296

26.5646

45

21.3871

22.1923

21

26.0078

26.4520

46

21.1027

21.9342

22

25.8820

26.3353

47

20.8092

21.6685

23

25.7520

26.2139

48

20.5067

21.3952

24

25.6173

26.0881

49

20.1950

21.1142

25

25.4777

25.9580

50

19.8739

20.8255

26

25.3329

25.8230

51

19.5432

20.5288

27

25.1831

25.6831

52

19.2031

20.2243

28

25.0278

25.5380

53

18.8532

19.9120

29

24.8673

25.3882

54

18.4930

19.5917

30

24.7010

25.2331

55

18.1225

19.2634

31

24.5288

25.0729

56

17.7415

18.9269

32

24.3507

24.9075

57

17.3499

18.5823

33

24.1663

24.7366

58

16.9480

18.2295

34

23.9752

24.5601

59

16.5367

17.8676

35

23.7776

24.3776

60

16.1165

17.4964

36

23.5729

24.1891

61

15.6878

17.1160

37

23.3611

23.9945

62

15.2511

16.7265

38

23.1420

23.7935

63

14.8066

16.3282

39

22.9154

23.5858

64

14.3560

15.9216

40

22.6810

23.3714

65

13.8997

15.5068

41

22.4386

23.1501

66

13.4381

15.0840

42

22.1883

22.9218

67

12.9714

14.6534

68

12.4999

14.2153

82

6.0694

7.5488

69

12.0258

13.7694

83

5.6819

7.0864

70

11.5498

13.3165

84

5.3152

6.6364

71

11.0725

12.8570

85

4.9690

6.2002

72

10.5947

12.3914

86

4.6429

5.7793

73

10.1167

11.9209

87

4.3357

5.3695

74

9.6391

11.4444

88

4.0458

4.9690

75

9.1628

10.9622

89

3.7729

4.5892

76

8.6904

10.4746

90

3.5166

4.2309

77

8.2246

9.9819

91

3.2763

3.8948

78

7.7680

9.4839

92

3.0522

3.5816

79

7.3227

8.9898

93

2.8443

3.2928

80

6.8904

8.5015

94

2.6509

3.0212

81

6.4723

8.0212

95

2.4715

2.7655

\n```\n\n \n\nTable 3B Factors for determining associate deferred pension (subsection 2.07 (1), step 3)\n\n| Age (completed years) | Male | Female | | Age (completed years) | Male | Female |\n| --------------------- | ------- | ------- | --- | --------------------- | ------- | ------- |\n| 18 | 25.5786 | 26.0484 | | 43 | 20.7702 | 21.5523 |\n| 19 | 25.4549 | 25.9315 | | 44 | 20.4870 | 21.2909 |\n| 20 | 25.3269 | 25.8098 | | 45 | 20.1961 | 21.0219 |\n| 21 | 25.1943 | 25.6834 | | 46 | 19.8970 | 20.7458 |\n| 22 | 25.0571 | 25.5522 | | 47 | 19.5896 | 20.4628 |\n| 23 | 24.9153 | 25.4164 | | 48 | 19.2742 | 20.1727 |\n| 24 | 24.7685 | 25.2757 | | 49 | 18.9508 | 19.8756 |\n| 25 | 24.6166 | 25.1302 | | 50 | 18.6194 | 19.5713 |\n| 26 | 24.4591 | 24.9800 | | 51 | 18.2804 | 19.2605 |\n| 27 | 24.2957 | 24.8249 | | 52 | 17.9342 | 18.9430 |\n| 28 | 24.1261 | 24.6647 | | 53 | 17.5806 | 18.6191 |\n| 29 | 23.9501 | 24.4995 | | 54 | 17.2199 | 18.2887 |\n| 30 | 23.7678 | 24.3290 | | 55 | 16.8291 | 17.9811 |\n| 31 | 23.5791 | 24.1529 | | 56 | 16.4303 | 17.6169 |\n| 32 | 23.3840 | 23.9709 | | 57 | 16.0240 | 17.2453 |\n| 33 | 23.1821 | 23.7830 | | 58 | 15.6106 | 16.8663 |\n| 34 | 22.9735 | 23.5890 | | 59 | 15.1921 | 16.4796 |\n| 35 | 22.7580 | 23.3887 | | 60 | 14.7694 | 16.0848 |\n| 36 | 22.5354 | 23.1821 | | 61 | 14.3433 | 15.6822 |\n| 37 | 22.3057 | 22.9692 | | 62 | 13.9146 | 15.2721 |\n| 38 | 22.0688 | 22.7499 | | 63 | 13.4843 | 14.8546 |\n| 39 | 21.8246 | 22.5242 | | 64 | 13.0529 | 14.4307 |\n| 40 | 21.5728 | 22.2921 | | 65 | 12.6211 | 14.0005 |\n| 41 | 21.3131 | 22.0529 | | 66 | 12.1897 | 13.5646 |\n| 42 | 21.0455 | 21.8063 | | 67 | 11.7594 | 13.1232 |\n| 68 | 11.3306 | 12.6769 | | 82 | 5.6421 | 6.3715 |\n| 69 | 10.9023 | 12.2244 | | 83 | 5.3114 | 5.9775 |\n| 70 | 10.4750 | 11.7665 | | 84 | 4.9999 | 5.5987 |\n| 71 | 10.0487 | 11.3037 | | 85 | 4.7077 | 5.2366 |\n| 72 | 9.6234 | 10.8367 | | 86 | 4.4346 | 4.8936 |\n| 73 | 9.1990 | 10.3663 | | 87 | 4.1802 | 4.5724 |\n| 74 | 8.7758 | 9.8962 | | 88 | 3.9444 | 4.2766 |\n| 75 | 8.3548 | 9.4283 | | 89 | 3.7170 | 4.0027 |\n| 76 | 7.9375 | 8.9644 | | 90 | 3.4956 | 3.7506 |\n| 77 | 7.5263 | 8.5071 | | 91 | 3.2763 | 3.5190 |\n| 78 | 7.1230 | 8.0588 | | 92 | 3.0522 | 3.3048 |\n| 79 | 6.7315 | 7.6202 | | 93 | 2.8443 | 3.1024 |\n| 80 | 6.3532 | 7.1927 | | 94 | 2.6509 | 2.9070 |\n| 81 | 5.9897 | 6.7767 | | 95 | 2.4715 | 2.7125 |\n\n","sortOrder":6},{"sectionNumber":"Sch 3","sectionType":"schedule","heading":"Pension factors for member spouses","content":"Schedule 3 Pension factors for member spouses\n\n(sections 2.12 and 2.13)\n\nTable 1 Pension factors (subsection 2.12 (3), step 3, and subsection 2.13 (4), step 1)\n\n| Age (completed years) | Age Pension with 67% reversionInvalidity pension | Age Pension with 67% reversionInvalidity pension | Age Pension | Age Pension | Invalidity Pension | Invalidity Pension | Spouse Pension | Spouse Pension | Associate Pension or Associate Deferred Pension | Associate Pension or Associate Deferred Pension | Associate Deferred Pension | Associate Deferred Pension |\n| --------------------- | ------------------------------------------------ | ------------------------------------------------ | ------------- | ------------- | ------------------ | ------------------ | -------------- | -------------- | ----------------------------------------------- | ----------------------------------------------- | -------------------------- | -------------------------- |\n| | | | 85% reversion | 85% reversion | | | | | Age | Age | Invalidity | Invalidity |\n| | Male | Female | Male | Female | Male | Female | Male | Female | Male | Female | Male | Female |\n| 18 | | | | | | | 25.7376 | 26.5636 | 26.3640 | 26.7782 | 25.5786 | 26.0484 |\n| 19 | | | | | | | 25.6046 | 26.4521 | 26.2482 | 26.6732 | 25.4549 | 25.9315 |\n| 20 | | | | | | | 25.4700 | 26.3367 | 26.1296 | 26.5646 | 25.3269 | 25.8098 |\n| 21 | | | | | | | 25.3324 | 26.2170 | 26.0078 | 26.4520 | 25.1943 | 25.6834 |\n| 22 | | | | | | | 25.1908 | 26.0926 | 25.8820 | 26.3353 | 25.0571 | 25.5522 |\n| 23 | | | | | | | 25.0443 | 25.9633 | 25.7520 | 26.2139 | 24.9153 | 25.4164 |\n| 24 | | | | | | | 24.8923 | 25.8294 | 25.6173 | 26.0881 | 24.7685 | 25.2757 |\n| 25 | | | | | | | 24.7347 | 25.6905 | 25.4777 | 25.9580 | 24.6166 | 25.1302 |\n| 26 | | | | | | | 24.5711 | 25.5464 | 25.3329 | 25.8230 | 24.4591 | 24.9800 |\n| 27 | | | | | | | 24.4017 | 25.3973 | 25.1831 | 25.6831 | 24.2957 | 24.8249 |\n| 28 | 25.6860 | 25.8412 | 25.8671 | 25.9246 | 25.2513 | 25.3688 | 24.2264 | 25.2427 | 25.0278 | 25.5380 | 24.1261 | 24.6647 |\n| 29 | 25.5451 | 25.7014 | 25.7314 | 25.7875 | 25.0979 | 25.2126 | 24.0449 | 25.0828 | 24.8673 | 25.3882 | 23.9501 | 24.4995 |\n| 30 | 25.3990 | 25.5567 | 25.5910 | 25.6456 | 24.9388 | 25.0512 | 23.8571 | 24.9178 | 24.7010 | 25.2331 | 23.7678 | 24.3290 |\n| 31 | 25.2477 | 25.4070 | 25.4454 | 25.4989 | 24.7738 | 24.8844 | 23.6628 | 24.7474 | 24.5288 | 25.0729 | 23.5791 | 24.1529 |\n| 32 | 25.0912 | 25.2524 | 25.2949 | 25.3472 | 24.6027 | 24.7122 | 23.4618 | 24.5715 | 24.3507 | 24.9075 | 23.3840 | 23.9709 |\n| 33 | 24.9291 | 25.0925 | 25.1389 | 25.1904 | 24.4256 | 24.5344 | 23.2536 | 24.3898 | 24.1663 | 24.7366 | 23.1821 | 23.7830 |\n| 34 | 24.7612 | 24.9272 | 24.9773 | 25.0282 | 24.2420 | 24.3506 | 23.0380 | 24.2023 | 23.9752 | 24.5601 | 22.9735 | 23.5890 |\n| 35 | 24.5874 | 24.7563 | 24.8101 | 24.8605 | 24.0523 | 24.1605 | 22.8149 | 24.0088 | 23.7776 | 24.3776 | 22.7580 | 23.3887 |\n| 36 | 24.4074 | 24.5797 | 24.6369 | 24.6871 | 23.8558 | 23.9642 | 22.5838 | 23.8091 | 23.5729 | 24.1891 | 22.5354 | 23.1821 |\n| 37 | 24.2211 | 24.3972 | 24.4576 | 24.5079 | 23.6528 | 23.7615 | 22.3448 | 23.6030 | 23.3611 | 23.9945 | 22.3057 | 22.9692 |\n| 38 | 24.0282 | 24.2085 | 24.2719 | 24.3226 | 23.4429 | 23.5520 | 22.0975 | 23.3902 | 23.1420 | 23.7935 | 22.0688 | 22.7499 |\n| 39 | 23.8287 | 24.0134 | 24.0798 | 24.1310 | 23.2259 | 23.3358 | 21.8418 | 23.1707 | 22.9154 | 23.5858 | 21.8246 | 22.5242 |\n| 40 | 23.6222 | 23.8119 | 23.8810 | 23.9331 | 23.0019 | 23.1127 | 21.5777 | 22.9444 | 22.6810 | 23.3714 | 21.5728 | 22.2921 |\n| 41 | 23.3762 | 23.5766 | 23.6341 | 23.6939 | 22.7280 | 22.8458 | 21.3049 | 22.7111 | 22.4386 | 23.1501 | 21.3131 | 22.0529 |\n| 42 | 23.1211 | 23.3328 | 23.3776 | 23.4458 | 22.4442 | 22.5696 | 21.0233 | 22.4705 | 22.1883 | 22.9218 | 21.0455 | 21.8063 |\n| 43 | 22.8565 | 23.0801 | 23.1113 | 23.1885 | 22.1502 | 22.2841 | 20.7332 | 22.2224 | 21.9297 | 22.6859 | 20.7702 | 21.5523 |\n| 44 | 22.5821 | 22.8187 | 22.8349 | 22.9221 | 21.8455 | 21.9887 | 20.4344 | 21.9670 | 21.6628 | 22.4428 | 20.4870 | 21.2909 |\n| 45 | 22.2976 | 22.5483 | 22.5480 | 22.6463 | 21.5301 | 21.6831 | 20.1269 | 21.7043 | 21.3871 | 22.1923 | 20.1961 | 21.0219 |\n| 46 | 22.0028 | 22.2688 | 22.2504 | 22.3608 | 21.2038 | 21.3671 | 19.8110 | 21.4341 | 21.1027 | 21.9342 | 19.8970 | 20.7458 |\n| 47 | 21.6974 | 21.9800 | 21.9417 | 22.0656 | 20.8664 | 21.0409 | 19.4864 | 21.1567 | 20.8092 | 21.6685 | 19.5896 | 20.4628 |\n| 48 | 21.3812 | 21.6819 | 21.6217 | 21.7608 | 20.5177 | 20.7042 | 19.1532 | 20.8720 | 20.5067 | 21.3952 | 19.2742 | 20.1727 |\n| 49 | 21.0540 | 21.3744 | 21.2902 | 21.4460 | 20.1575 | 20.3574 | 18.8116 | 20.5801 | 20.1950 | 21.1142 | 18.9508 | 19.8756 |\n| 50 | 20.7154 | 21.0575 | 20.9469 | 21.1213 | 19.7855 | 20.0005 | 18.4621 | 20.2809 | 19.8739 | 20.8255 | 18.6194 | 19.5713 |\n| 51 | 20.2789 | 20.7309 | 20.4812 | 20.7864 | 19.2903 | 19.6336 | 18.1044 | 19.9745 | 19.5432 | 20.5288 | 18.2804 | 19.2605 |\n| 52 | 19.8259 | 20.3946 | 19.9971 | 20.4415 | 18.7777 | 19.2566 | 17.7390 | 19.6612 | 19.2031 | 20.2243 | 17.9342 | 18.9430 |\n| 53 | 19.3560 | 20.0489 | 19.4942 | 20.0865 | 18.2476 | 18.8696 | 17.3661 | 19.3408 | 18.8532 | 19.9120 | 17.5806 | 18.6191 |\n| 54 | 18.8686 | 19.6935 | 18.9719 | 19.7214 | 17.7004 | 18.4731 | 16.9860 | 19.0130 | 18.4930 | 19.5917 | 17.2199 | 18.2887 |\n| 55 | 18.3635 | 19.3283 | 18.4298 | 19.3462 | 17.1365 | 18.0671 | 16.5994 | 18.6777 | 18.1225 | 19.2634 | 16.8291 | 17.9811 |\n| 56 | 17.9889 | 18.9932 | 18.0569 | 19.0114 | 16.7447 | 17.7044 | 16.2071 | 18.3346 | 17.7415 | 18.9269 | 16.4303 | 17.6169 |\n| 57 | 17.6037 | 18.6499 | 17.6735 | 18.6685 | 16.3453 | 17.3344 | 15.8102 | 17.9837 | 17.3499 | 18.5823 | 16.0240 | 17.2453 |\n| 58 | 17.2083 | 18.2983 | 17.2798 | 18.3173 | 15.9385 | 16.9568 | 15.4097 | 17.6248 | 16.9480 | 18.2295 | 15.6106 | 16.8663 |\n| 59 | 16.8034 | 17.9377 | 16.8767 | 17.9570 | 15.5264 | 16.5714 | 15.0038 | 17.2578 | 16.5367 | 17.8676 | 15.1921 | 16.4796 |\n| 60 | 16.3895 | 17.5677 | 16.4646 | 17.5873 | 15.1097 | 16.1780 | 14.5929 | 16.8824 | 16.1165 | 17.4964 | 14.7694 | 16.0848 |\n| 61 | 15.9670 | 17.1885 | 16.0438 | 17.2084 | 14.6892 | 15.7767 | 14.1772 | 16.4988 | 15.6878 | 17.1160 | 14.3433 | 15.6822 |\n| 62 | 15.5363 | 16.8001 | 15.6148 | 16.8204 | 14.2657 | 15.3677 | 13.7567 | 16.1071 | 15.2511 | 16.7265 | 13.9146 | 15.2721 |\n| 63 | 15.0977 | 16.4031 | 15.1778 | 16.4236 | 13.8400 | 14.9514 | 13.3312 | 15.7074 | 14.8066 | 16.3282 | 13.4843 | 14.8546 |\n| 64 | 14.6527 | 15.9975 | 14.7342 | 16.0184 | 13.4127 | 14.5284 | 12.9046 | 15.2999 | 14.3560 | 15.9216 | 13.0529 | 14.4307 |\n| 65 | 14.2016 | 15.5837 | 14.2846 | 15.6049 | 12.9843 | 14.0992 | 12.4775 | 14.8847 | 13.8997 | 15.5068 | 12.6211 | 14.0005 |\n| 66 | 13.7448 | 15.1619 | 13.8292 | 15.1833 | 12.5558 | 13.6640 | 12.0503 | 14.4617 | 13.4381 | 15.0840 | 12.1897 | 13.5646 |\n| 67 | 13.2826 | 14.7322 | 13.3682 | 14.7539 | 12.1275 | 13.2234 | 11.6231 | 14.0309 | 12.9714 | 14.6534 | 11.7594 | 13.1232 |\n| 68 | 12.8152 | 14.2948 | 12.9019 | 14.3167 | 11.7002 | 12.7776 | 11.1959 | 13.5917 | 12.4999 | 14.2153 | 11.3306 | 12.6769 |\n| 69 | 12.3446 | 13.8498 | 12.4323 | 13.8719 | 11.2727 | 12.3255 | 10.7720 | 13.1468 | 12.0258 | 13.7694 | 10.9023 | 12.2244 |\n| 70 | 11.8716 | 13.3975 | 11.9601 | 13.4198 | 10.8454 | 11.8680 | 10.3522 | 12.6966 | 11.5498 | 13.3165 | 10.4750 | 11.7665 |\n| 71 | 11.3968 | 12.9385 | 11.4860 | 12.9610 | 10.4185 | 11.4054 | 9.9375 | 12.2418 | 11.0725 | 12.8570 | 10.0487 | 11.3037 |\n| 72 | 10.9208 | 12.4735 | 11.0105 | 12.4961 | 9.9920 | 10.9385 | 9.5290 | 11.7832 | 10.5947 | 12.3914 | 9.6234 | 10.8367 |\n| 73 | 10.4440 | 12.0033 | 10.5340 | 12.0260 | 9.5657 | 10.4681 | 9.1276 | 11.3218 | 10.1167 | 11.9209 | 9.1990 | 10.3663 |\n| 74 | 9.9668 | 11.5271 | 10.0570 | 11.5498 | 9.1401 | 9.9978 | 8.7262 | 10.8571 | 9.6391 | 11.4444 | 8.7758 | 9.8962 |\n| 75 | 9.4905 | 11.0451 | 9.5806 | 11.0679 | 8.7160 | 9.5295 | 8.3253 | 10.3897 | 9.1628 | 10.9622 | 8.3548 | 9.4283 |\n| 76 | 9.0172 | 10.5577 | 9.1070 | 10.5805 | 8.2949 | 9.0650 | 7.9263 | 9.9207 | 8.6904 | 10.4746 | 7.9375 | 8.9644 |\n| 77 | 8.5496 | 10.0650 | 8.6390 | 10.0879 | 7.8791 | 8.6069 | 7.5308 | 9.4512 | 8.2246 | 9.9819 | 7.5263 | 8.5071 |\n| 78 | 8.0904 | 9.5670 | 8.1791 | 9.5899 | 7.4705 | 8.1576 | 7.1401 | 8.9822 | 7.7680 | 9.4839 | 7.1230 | 8.0588 |\n| 79 | 7.6415 | 9.0727 | 7.7292 | 9.0956 | 7.0727 | 7.7178 | 6.7597 | 8.5181 | 7.3227 | 8.9898 | 6.7315 | 7.6202 |\n| 80 | 7.2047 | 8.5842 | 7.2912 | 8.6069 | 6.6874 | 7.2888 | 6.3909 | 8.0610 | 6.8904 | 8.5015 | 6.3532 | 7.1927 |\n| 81 | 6.7813 | 8.1033 | 6.8662 | 8.1259 | 6.3159 | 6.8712 | 6.0345 | 7.6132 | 6.4723 | 8.0212 | 5.9897 | 6.7767 |\n| 82 | 6.3721 | 7.6303 | 6.4553 | 7.6527 | 5.9596 | 6.4643 | 5.6907 | 7.1767 | 6.0694 | 7.5488 | 5.6421 | 6.3715 |\n| 83 | 5.9776 | 7.1672 | 6.0589 | 7.1894 | 5.6195 | 6.0686 | 5.3595 | 6.7536 | 5.6819 | 7.0864 | 5.3114 | 5.9775 |\n| 84 | 5.6030 | 6.7162 | 5.6821 | 6.7381 | 5.2980 | 5.6878 | 5.0467 | 6.3464 | 5.3152 | 6.6364 | 4.9999 | 5.5987 |\n| 85 | 5.2483 | 6.2788 | 5.3251 | 6.3004 | 4.9952 | 5.3237 | 4.7520 | 5.9563 | 4.9690 | 6.2002 | 4.7077 | 5.2366 |\n| 86 | 4.9131 | 5.8567 | 4.9874 | 5.8780 | 4.7111 | 4.9785 | 4.4748 | 5.5843 | 4.6429 | 5.7793 | 4.4346 | 4.8936 |\n| 87 | 4.5964 | 5.4455 | 4.6680 | 5.4664 | 4.4454 | 4.6550 | 4.2142 | 5.2313 | 4.3357 | 5.3695 | 4.1802 | 4.5724 |\n| 88 | 4.2966 | 5.0436 | 4.3655 | 5.0641 | 4.1980 | 4.3567 | 3.9684 | 4.8983 | 4.0458 | 4.9690 | 3.9444 | 4.2766 |\n| 89 | 4.0135 | 4.6622 | 4.0797 | 4.6822 | 3.9591 | 4.0802 | 3.7377 | 4.5806 | 3.7729 | 4.5892 | 3.7170 | 4.0027 |\n| 90 | 3.7469 | 4.3021 | 3.8102 | 4.3217 | 3.7265 | 3.8255 | 3.5224 | 4.2785 | 3.5166 | 4.2309 | 3.4956 | 3.7506 |\n| 91 | 3.4962 | 3.9641 | 3.5566 | 3.9831 | 3.4962 | 3.5911 | 3.3227 | 3.9918 | 3.2763 | 3.8948 | 3.2763 | 3.5190 |\n| 92 | 3.2615 | 3.6487 | 3.3191 | 3.6671 | 3.2615 | 3.3740 | 3.1398 | 3.7202 | 3.0522 | 3.5816 | 3.0522 | 3.3048 |\n| 93 | 3.0429 | 3.3575 | 3.0976 | 3.3753 | 3.0429 | 3.1685 | 2.9762 | 3.4635 | 2.8443 | 3.2928 | 2.8443 | 3.1024 |\n| 94 | 2.8389 | 3.0832 | 2.8906 | 3.1003 | 2.8389 | 2.9700 | 2.8229 | 3.2203 | 2.6509 | 3.0212 | 2.6509 | 2.9070 |\n| 95 | 2.6490 | 2.8245 | 2.6978 | 2.8408 | 2.6490 | 2.7719 | 2.6793 | 2.9892 | 2.4715 | 2.7655 | 2.4715 | 2.7125 |\n\n \n\nTable 2 Pension factors (subsection 2.13 (6), step 1, and subsection 2.14 (2), step 2)\n\n| Age (completed years) | Age Pension | Age Pension | Age Pension | Age Pension | Spouse Pension | Spouse Pension | Associate Pension | Associate Pension |\n| --------------------- | ------------- | ------------- | ------------- | ------------- | -------------- | -------------- | ----------------- | ----------------- |\n| | 67% reversion | 67% reversion | 85% reversion | 85% reversion | | | | |\n| | Male | Female | Male | Female | Male | Female | Male | Female |\n| 18 | | | | | 16.4484 | 16.7108 | 16.6626 | 16.7736 |\n| 19 | | | | | 16.4137 | 16.6862 | 16.6364 | 16.7516 |\n| 20 | | | | | 16.3789 | 16.6601 | 16.6094 | 16.7284 |\n| 21 | | | | | 16.3432 | 16.6322 | 16.5814 | 16.7037 |\n| 22 | | | | | 16.3059 | 16.6024 | 16.5519 | 16.6773 |\n| 23 | | | | | 16.2664 | 16.5704 | 16.5208 | 16.6491 |\n| 24 | | | | | 16.2244 | 16.5365 | 16.4877 | 16.6190 |\n| 25 | | | | | 16.1796 | 16.5003 | 16.4525 | 16.5871 |\n| 26 | | | | | 16.1319 | 16.4618 | 16.4150 | 16.5532 |\n| 27 | | | | | 16.0812 | 16.4209 | 16.3752 | 16.5170 |\n| 28 | 16.5228 | 16.5718 | 16.5750 | 16.5975 | 16.0276 | 16.3774 | 16.3330 | 16.4785 |\n| 29 | 16.4870 | 16.5362 | 16.5417 | 16.5633 | 15.9707 | 16.3313 | 16.2883 | 16.4379 |\n| 30 | 16.4490 | 16.4984 | 16.5063 | 16.5270 | 15.9105 | 16.2827 | 16.2408 | 16.3948 |\n| 31 | 16.4087 | 16.4585 | 16.4687 | 16.4885 | 15.8467 | 16.2315 | 16.1904 | 16.3492 |\n| 32 | 16.3659 | 16.4163 | 16.4289 | 16.4479 | 15.7791 | 16.1774 | 16.1370 | 16.3012 |\n| 33 | 16.3205 | 16.3716 | 16.3865 | 16.4049 | 15.7073 | 16.1203 | 16.0803 | 16.2504 |\n| 34 | 16.2722 | 16.3243 | 16.3415 | 16.3594 | 15.6312 | 16.0601 | 16.0201 | 16.1969 |\n| 35 | 16.2210 | 16.2743 | 16.2938 | 16.3111 | 15.5504 | 15.9966 | 15.9563 | 16.1401 |\n| 36 | 16.1666 | 16.2213 | 16.2431 | 16.2601 | 15.4647 | 15.9296 | 15.8885 | 16.0802 |\n| 37 | 16.1089 | 16.1653 | 16.1893 | 16.2061 | 15.3739 | 15.8589 | 15.8167 | 16.0170 |\n| 38 | 16.0477 | 16.1061 | 16.1322 | 16.1490 | 15.2776 | 15.7843 | 15.7405 | 15.9501 |\n| 39 | 15.9828 | 16.0434 | 16.0716 | 16.0885 | 15.1756 | 15.7056 | 15.6598 | 15.8794 |\n| 40 | 15.9140 | 15.9771 | 16.0074 | 16.0244 | 15.0679 | 15.6227 | 15.5743 | 15.8048 |\n| 41 | 15.8291 | 15.8962 | 15.9240 | 15.9429 | 14.9539 | 15.5354 | 15.4837 | 15.7261 |\n| 42 | 15.7387 | 15.8101 | 15.8351 | 15.8561 | 14.8335 | 15.4433 | 15.3879 | 15.6429 |\n| 43 | 15.6424 | 15.7187 | 15.7402 | 15.7637 | 14.7067 | 15.3463 | 15.2866 | 15.5551 |\n| 44 | 15.5400 | 15.6216 | 15.6391 | 15.6654 | 14.5733 | 15.2444 | 15.1797 | 15.4626 |\n| 45 | 15.4310 | 15.5188 | 15.5312 | 15.5611 | 14.4330 | 15.1373 | 15.0666 | 15.3652 |\n| 46 | 15.3151 | 15.4099 | 15.4162 | 15.4504 | 14.2857 | 15.0249 | 14.9473 | 15.2627 |\n| 47 | 15.1919 | 15.2946 | 15.2938 | 15.3330 | 14.1313 | 14.9073 | 14.8213 | 15.1549 |\n| 48 | 15.0610 | 15.1728 | 15.1635 | 15.2089 | 13.9695 | 14.7842 | 14.6885 | 15.0417 |\n| 49 | 14.9222 | 15.0443 | 15.0250 | 15.0776 | 13.8002 | 14.6556 | 14.5485 | 14.9230 |\n| 50 | 14.7750 | 14.9087 | 14.8778 | 14.9389 | 13.6236 | 14.5213 | 14.4012 | 14.7986 |\n| 51 | 14.5797 | 14.7657 | 14.6715 | 14.7926 | 13.4393 | 14.3812 | 14.2461 | 14.6681 |\n| 52 | 14.3714 | 14.6153 | 14.4507 | 14.6384 | 13.2475 | 14.2354 | 14.0830 | 14.5315 |\n| 53 | 14.1493 | 14.4572 | 14.2146 | 14.4761 | 13.0480 | 14.0835 | 13.9116 | 14.3886 |\n| 54 | 13.9124 | 14.2912 | 13.9623 | 14.3055 | 12.8409 | 13.9253 | 13.7312 | 14.2393 |\n| 55 | 13.6602 | 14.1169 | 13.6929 | 14.1261 | 12.6264 | 13.7604 | 13.5414 | 14.0832 |\n| 56 | 13.4665 | 13.9551 | 13.5007 | 13.9647 | 12.4051 | 13.5886 | 13.3420 | 13.9201 |\n| 57 | 13.2629 | 13.7861 | 13.2987 | 13.7961 | 12.1774 | 13.4095 | 13.1326 | 13.7498 |\n| 58 | 13.0493 | 13.6097 | 13.0868 | 13.6201 | 11.9442 | 13.2229 | 12.9129 | 13.5721 |\n| 59 | 12.8262 | 13.4251 | 12.8654 | 13.4358 | 11.7037 | 13.0284 | 12.6835 | 13.3862 |\n| 60 | 12.5934 | 13.2318 | 12.6344 | 13.2429 | 11.4561 | 12.8257 | 12.4444 | 13.1915 |\n| 61 | 12.3511 | 13.0296 | 12.3939 | 13.0411 | 11.2013 | 12.6145 | 12.1957 | 12.9880 |\n| 62 | 12.0993 | 12.8185 | 12.1439 | 12.8303 | 10.9391 | 12.3949 | 11.9373 | 12.7754 |\n| 63 | 11.8379 | 12.5983 | 11.8843 | 12.6106 | 10.6692 | 12.1666 | 11.6694 | 12.5539 |\n| 64 | 11.5678 | 12.3692 | 11.6160 | 12.3818 | 10.3945 | 11.9295 | 11.3928 | 12.3233 |\n| 65 | 11.2891 | 12.1309 | 11.3390 | 12.1439 | 10.1154 | 11.6834 | 11.1076 | 12.0837 |\n| 66 | 11.0018 | 11.8834 | 11.0535 | 11.8968 | 9.8321 | 11.4280 | 10.8139 | 11.8348 |\n| 67 | 10.7059 | 11.6266 | 10.7593 | 11.6403 | 9.5446 | 11.1631 | 10.5118 | 11.5767 |\n| 68 | 10.4013 | 11.3603 | 10.4563 | 11.3744 | 9.2528 | 10.8879 | 10.2010 | 11.3091 |\n| 69 | 10.0894 | 11.0843 | 10.1461 | 11.0987 | 8.9594 | 10.6042 | 9.8833 | 11.0318 |\n| 70 | 9.7707 | 10.7986 | 9.8289 | 10.8134 | 8.6651 | 10.3121 | 9.5591 | 10.7448 |\n| 71 | 9.4454 | 10.5034 | 9.5051 | 10.5185 | 8.3706 | 10.0120 | 9.2286 | 10.4484 |\n| 72 | 9.1140 | 10.1988 | 9.1750 | 10.2143 | 8.0771 | 9.7041 | 8.8923 | 10.1427 |\n| 73 | 8.7765 | 9.8855 | 8.8387 | 9.9012 | 7.7852 | 9.3893 | 8.5504 | 9.8282 |\n| 74 | 8.4333 | 9.5622 | 8.4966 | 9.5782 | 7.4891 | 9.0667 | 8.2031 | 9.5039 |\n| 75 | 8.0851 | 9.2290 | 8.1494 | 9.2453 | 7.1890 | 8.7368 | 7.8514 | 9.1697 |\n| 76 | 7.7338 | 8.8859 | 7.7989 | 8.9025 | 6.8861 | 8.4001 | 7.4970 | 8.8256 |\n| 77 | 7.3816 | 8.5327 | 7.4474 | 8.5496 | 6.5817 | 8.0576 | 7.1425 | 8.4715 |\n| 78 | 7.0309 | 8.1691 | 7.0971 | 8.1862 | 6.2768 | 7.7099 | 6.7902 | 8.1069 |\n| 79 | 6.6835 | 7.8025 | 6.7499 | 7.8198 | 5.9765 | 7.3607 | 6.4420 | 7.7396 |\n| 80 | 6.3410 | 7.4347 | 6.4074 | 7.4522 | 5.6821 | 7.0118 | 6.0997 | 7.3711 |\n| 81 | 6.0049 | 7.0673 | 6.0710 | 7.0849 | 5.3943 | 6.6652 | 5.7646 | 7.0033 |\n| 82 | 5.6762 | 6.7007 | 5.7418 | 6.7184 | 5.1136 | 6.3229 | 5.4377 | 6.6363 |\n| 83 | 5.3554 | 6.3366 | 5.4203 | 6.3544 | 4.8402 | 5.9869 | 5.1195 | 6.2721 |\n| 84 | 5.0477 | 5.9773 | 5.1116 | 5.9951 | 4.5796 | 5.6598 | 4.8153 | 5.9128 |\n| 85 | 4.7535 | 5.6244 | 4.8162 | 5.6421 | 4.3320 | 5.3428 | 4.5254 | 5.5600 |\n| 86 | 4.4727 | 5.2796 | 4.5340 | 5.2972 | 4.0972 | 5.0374 | 4.2498 | 5.2154 |\n| 87 | 4.2052 | 4.9392 | 4.2649 | 4.9567 | 3.8746 | 4.7447 | 3.9878 | 4.8755 |\n| 88 | 3.9497 | 4.6021 | 4.0077 | 4.6195 | 3.6633 | 4.4661 | 3.7385 | 4.5390 |\n| 89 | 3.7064 | 4.2786 | 3.7627 | 4.2958 | 3.4634 | 4.1979 | 3.5018 | 4.2162 |\n| 90 | 3.4754 | 3.9701 | 3.5298 | 3.9870 | 3.2756 | 3.9404 | 3.2778 | 3.9085 |\n| 91 | 3.2566 | 3.6776 | 3.3089 | 3.6942 | 3.1004 | 3.6940 | 3.0663 | 3.6171 |\n| 92 | 3.0503 | 3.4023 | 3.1006 | 3.4186 | 2.9392 | 3.4587 | 2.8677 | 3.3431 |\n| 93 | 2.8569 | 3.1461 | 2.9050 | 3.1619 | 2.7947 | 3.2345 | 2.6821 | 3.0885 |\n| 94 | 2.6752 | 2.9028 | 2.7211 | 2.9181 | 2.6586 | 3.0206 | 2.5085 | 2.8470 |\n| 95 | 2.5051 | 2.6714 | 2.5487 | 2.6861 | 2.5307 | 2.8158 | 2.3465 | 2.6179 |\n\n> Note: Endnotes\n\n> Note: Endnote 1—About the endnotes\n\nThe endnotes provide information about this compilation and the compiled law.\n\nThe following endnotes are included in every compilation:\n\nEndnote 1—About the endnotes\n\nEndnote 2—Abbreviation key\n\nEndnote 3—Legislation history\n\nEndnote 4—Amendment history\n\nAbbreviation key—Endnote 2\n\nThe abbreviation key sets out abbreviations that may be used in the endnotes.\n\nLegislation history and amendment history—Endnotes 3 and 4\n\nAmending laws are annotated in the legislation history and amendment history.\n\nThe legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.\n\nThe amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.\n\nEditorial changes\n\nThe Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.\n\nIf the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.\n\nMisdescribed amendments\n\nA misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.\n\nIf a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.\n\n> Note: Endnote 2—Abbreviation key\n\n| ad = added or inserted | o = order(s) |\n| ---------------------------------------------- | ----------------------------------- |\n| am = amended | Ord = Ordinance |\n| amdt = amendment | orig = original |\n| c = clause(s) | par = paragraph(s)/subparagraph(s) |\n| C[x] = Compilation No. x | /sub‑subparagraph(s) |\n| Ch = Chapter(s) | pres = present |\n| def = definition(s) | prev = previous |\n| Dict = Dictionary | (prev…) = previously |\n| disallowed = disallowed by Parliament | Pt = Part(s) |\n| Div = Division(s) | r = regulation(s)/rule(s) |\n| ed = editorial change | reloc = relocated |\n| exp = expires/expired or ceases/ceased to have | renum = renumbered |\n| effect | rep = repealed |\n| F = Federal Register of Legislation | rs = repealed and substituted |\n| gaz = gazette | s = section(s)/subsection(s) |\n| LA = Legislation Act 2003 | Sch = Schedule(s) |\n| LIA = Legislative Instruments Act 2003 | Sdiv = Subdivision(s) |\n| (md) = misdescribed amendment can be given | SLI = Select Legislative Instrument |\n| effect | SR = Statutory Rules |\n| (md not incorp) = misdescribed amendment | Sub‑Ch = Sub‑Chapter(s) |\n| cannot be given effect | SubPt = Subpart(s) |\n| mod = modified/modification | underlining = whole or part not |\n| No. = Number(s) | commenced or to be commenced |\n\n> Note: Endnote 3—Legislation history\n\n| Name | Registration or gazettal | Commencement | Application, saving and transitional provisions |\n| ----------------------------------------------------------------------------------- | ------------------------------------------------ | ----------------------------------------------------------------- | ----------------------------------------------- |\n| Superannuation (Family Law — Superannuation Act 1976) Orders 2004 (SR No. 86, 2004) | 11 May 2004 (F2004B00099 and gaz 2004, No. S145) | Part 1: 11 May 2004 (s 1.02(a))Remainder: 18 May 2004 (s 1.02(b)) | |\n| Superannuation (Family Law — Superannuation Act 1976) Amendment Orders 2005 (No. 1) | 27 June 2005 (F2005L01589) | 28 June 2005 (s 2) | — |\n| Superannuation (Family Law — Superannuation Act 1976) Amendment Orders 2005 (No. 2) | 12 Dec 2005 (F2005L03986) | 13 Dec 2005 (s 2) | — |\n| Superannuation (Family Law — Superannuation Act 1976) Amendment Orders 2007 (No. 1) | 24 Dec 2007 (F2007L04994) | 1 Jan 2008 (s 2) | — |\n| Superannuation (Family Law — Superannuation Act 1976) Amendment Orders 2011 (No. 1) | 30 June 2011 (F2011L01394) | 1 July 2011 (s 2) | — |\n| Superannuation Legislation Amendment (Family Law) Orders 2025 | 19 June 2025 (F2025L00705) | Sch 1 (item 7): 20 June 2025 (s 2(1) item 1) | — |\n\n> Note: Endnote 4—Amendment history\n\n| Provision affected | How affected |\n| -------------------------- | -------------------------------------- |\n| Part 1 | |\n| s 1.02................... | rep LA s 48D |\n| s 1.03................... | am 2005 No. 1; 2007 No. 1; F2025L00705 |\n| Part 2 | |\n| s 2.01................... | am 2007 No. 1 |\n| s 2.02................... | am 2007 No. 1 |\n| s 2.03................... | am 2007 No. 1 |\n| s. 2.04................... | rs 2005 No. 1 |\n| | am 2011 No. 1 |\n| s 2.04A.................. | ad. 2005 No. 1 |\n| | am 2011 No. 1 |\n| s 2.05................... | am 2011 No. 1 |\n| s 2.06................... | am 2011 No. 1 |\n| s 2.07................... | am 2011 No. 1 |\n| s 2.11................... | am 2011 No. 1 |\n| s 2.12................... | am 2011 No. 1 |\n| s 2.13................... | am 2011 No. 1 |\n| s 2.14................... | am 2011 No. 1 |\n| Part 3 | |\n| s 3.01................... | am 2007 No. 1 |\n| Part 4 | |\n| s 4.01................... | am 2007 No. 1 |\n| Schedule 1 | |\n| Schedule 1................ | am 2005 No. 2; 2007 No. 1 |\n| Schedule 3 | |\n| Table 1.................. | am 2005 No. 1 |","sortOrder":7}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":9,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: providing the technical machinery for family law superannuation splitting under the CSS. While it has been amended over time (notably to handle surcharge debt calculations in 2004/2005), these amendments have refined the original calculation framework rather than expanding into new substantive areas. The Orders do not create new splitting mechanisms or extend to other super schemes — they remain strictly limited to the CSS and the specific valuation problems posed by its hybrid funded/unfunded structure."},"complexity_factors":["Multiple nested mathematical formulas with subscript notation and interpolation between yearly values (e.g., F_y+m = [F_y × (12−m) + F_y+1 × m] / 12)","Extensive cross-referencing to the Superannuation Act 1976 (particularly sections 146MA-146MG) and the Family Law Act 1975","Conditional logic based on: operative time relative to 18 May 2004; member age (over/under 65); whether surcharge debt exists; type of pension (standard/additional/deferred/invalidity); funded vs unfunded components","Multiple defined terms (11 explicit definitions in s 1.03, plus inherited definitions from s 146MA of the Act)","Step-by-step calculation methods with up to 8 steps (e.g., s 2.11), some with internal branching logic","Schedule-based valuation factors requiring lookup tables (Tables 1A through 5 in Schedule 1, plus Schedules 2 and 3)","Actuarial fall-back provisions where calculations must be performed by a Fellow or Accredited Member of the Institute of Actuaries of Australia if standard methods fail","Complex indexation mechanisms using Treasury bond rates for 10-year terms, calculated daily and compounded across financial years","Different treatment of \"family law value\" vs \"scheme value\" depending on whether operative time preceded 18 May 2004","Recursive calculations where transfer factors must be recalculated retrospectively when surcharge debts are discovered"],"plain_english_summary":"This legislation sets out the mathematical formulas and rules for splitting Commonwealth superannuation benefits when a couple divorces or separates. It applies specifically to the **Commonwealth Superannuation Scheme (CSS)** — the old public service super fund for Australian Government employees.\n\n**What it does:**\nWhen a family court orders a superannuation split, these Orders tell the scheme administrator (CSC) exactly how to:\n- **Value** the member's super interest at the time of separation (the \"operative time\")\n- **Calculate** how much the non-member spouse (the ex-partner) receives\n- **Adjust** the member's remaining benefits to account for what was paid out\n\n**Key concepts explained:**\n- **Scheme value**: The total dollar value of the super interest, calculated using complex actuarial formulas based on age, salary, and service history\n- **Transfer amount**: The portion of super moved to the ex-partner\n- **Associate pension**: A new pension created for the ex-partner from the split super\n- **Funded vs unfunded components**: Whether the money is already in the fund (funded) or promised by the government to be paid later (unfunded)\n\n**Who it affects:**\n- **Member spouses**: Current or former Commonwealth public servants with CSS super who are going through family law property settlements\n- **Non-member spouses**: Their ex-partners who are entitled to a share of that super\n- **CSC (Commonwealth Superannuation Corporation)**: The agency that administers the scheme and must apply these calculations\n\n**Why it matters:**\nSuperannuation is often a person's largest asset after the family home. These Orders ensure that when couples separate, the CSS super can be divided fairly and consistently — without either party being disadvantaged by complex government pension arrangements. The formulas account for things like early retirement, invalidity pensions, and the unique \"unfunded\" nature of much Commonwealth super (where benefits are paid from future government revenue rather than accumulated savings)."}},"importantCases":[],"_links":{"self":"/api/acts/superannuation-family-law-superannuation-act-1976-orders-2004","history":"/api/acts/superannuation-family-law-superannuation-act-1976-orders-2004/history","analysis":"/api/acts/superannuation-family-law-superannuation-act-1976-orders-2004/analysis","conflicts":"/api/acts/superannuation-family-law-superannuation-act-1976-orders-2004/conflicts","importantCases":"/api/acts/superannuation-family-law-superannuation-act-1976-orders-2004/important-cases","documents":"/api/acts/superannuation-family-law-superannuation-act-1976-orders-2004/documents"}}