Appendix A to Subpart C of Part 843—Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees
With at least 10 but less than 20 years of creditable service—
| Age of separated employee at birthday before death | Multiplier |
|---|---|
| 26 | 0.0924 |
| 27 | 0.0979 |
| 28 | 0.1036 |
| 29 | 0.1098 |
| 30 | 0.1164 |
| 31 | 0.1234 |
| 32 | 0.1310 |
| 33 | 0.1388 |
| 34 | 0.1476 |
| 35 | 0.1567 |
| 36 | 0.1663 |
| 37 | 0.1780 |
| 38 | 0.1902 |
| 39 | 0.2036 |
| 40 | 0.2168 |
| 41 | 0.2318 |
| 42 | 0.2477 |
| 43 | 0.2643 |
| 44 | 0.2820 |
| 45 | 0.3010 |
| 46 | 0.3216 |
| 47 | 0.3432 |
| 48 | 0.3667 |
| 49 | 0.3922 |
| 50 | 0.4195 |
| 51 | 0.4489 |
| 52 | 0.4804 |
| 53 | 0.5143 |
| 54 | 0.5510 |
| 55 | 0.5911 |
| 56 | 0.6346 |
| 57 | 0.6822 |
| 58 | 0.7342 |
| 59 | 0.7910 |
| 60 | 0.8537 |
| 61 | 0.9231 |
With at least 20, but less than 30 years of creditable service—
| Age of separated employee at birthday before death | Multiplier |
|---|---|
| 36 | 0.1962 |
| 37 | 0.2098 |
| 38 | 0.2240 |
| 39 | 0.2395 |
| 40 | 0.2551 |
| 41 | 0.2725 |
| 42 | 0.2910 |
| 43 | 0.3104 |
| 44 | 0.3310 |
| 45 | 0.3532 |
| 46 | 0.3772 |
| 47 | 0.4025 |
| 48 | 0.4299 |
| 49 | 0.4596 |
| 50 | 0.4914 |
| 51 | 0.5257 |
| 52 | 0.5625 |
| 53 | 0.6021 |
| 54 | 0.6451 |
| 55 | 0.6919 |
| 56 | 0.7429 |
| 57 | 0.7986 |
| 58 | 0.8595 |
| 59 | 0.9263 |
With at least 30 years of creditable service—
| Age of separated employee at birthday before death | Multiplier |
|---|---|
| 46 | 0.4736 |
| 47 | 0.5052 |
| 48 | 0.5393 |
| 49 | 0.5762 |
| 50 | 0.6158 |
| 51 | 0.6585 |
| 52 | 0.7045 |
| 53 | 0.7541 |
| 54 | 0.8079 |
| 55 | 0.8665 |
| 56 | 0.9303 |
[91 FR 37309, June 23, 2026]