EXHIBIT 10.46


 


SPX CORPORATION



SUPPLEMENTAL RETIREMENT PLAN



FOR TOP MANAGEMENT


 


(As Amended and
Restated Effective October 21, 2008)


 


TABLE OF CONTENTS


 


	
   

  	
   

  	
  Page

  
	
   

  	
   

  
	
  ARTICLE I
  DEFINITIONS

  	
  2

  
	
   

  	
   

  	
   

  
	
  1.1

  	
  Actuarial Equivalent

  	
  2

  
	
  1.2

  	
  Affiliated Company or Affiliate

  	
  2

  
	
  1.3

  	
  Beneficiary

  	
  2

  
	
  1.4

  	
  Board

  	
  3

  
	
  1.5

  	
  Code

  	
  3

  
	
  1.6

  	
  Committee or Compensation Committee

  	
  3

  
	
  1.7

  	
  Company

  	
  3

  
	
  1.8

  	
  Continuous Service

  	
  3

  
	
  1.9

  	
  Early Retirement Date

  	
  3

  
	
  1.10

  	
  Employee

  	
  3

  
	
  1.11

  	
  Final Average Pay

  	
  4

  
	
  1.12

  	
  Normal Retirement Age

  	
  4

  
	
  1.13

  	
  Normal Retirement Date

  	
  4

  
	
  1.14

  	
  Participant

  	
  4

  
	
  1.15

  	
  Plan

  	
  4

  
	
  1.16

  	
  SPX Qualified Plan

  	
  4

  
	
  1.17

  	
  SPX Qualified Plan Benefit

  	
  4

  
	
  1.18

  	
  Other Nonqualified Pension Plans

  	
  4

  
	
  1.19

  	
  Surviving Spouse

  	
  4

  
	
  1.20

  	
  Top Management Retirement Benefit

  	
  5

  
	
  1.20A.

  	
  Non-409A Top Management Retirement Benefit

  	
  5

  
	
  1.20B.

  	
  409A Top Management Retirement Benefit

  	
  5

  
	
  1.21

  	
  Vested

  	
  5

  
	
   

  	
   

  	
   

  
	
  ARTICLE II
  ELIGIBILITY

  	
  6

  
	
   

  	
   

  	
   

  
	
  2.1

  	
  Participation

  	
  6

  
	
  2.2

  	
  Top Hat Requirements and Reduction in Status

  	
  6

  
	
  2.3

  	
  Removal From Participation

  	
  6

  
	
   

  	
   

  	
   

  
	
  ARTICLE III TOP
  MANAGEMENT RETIREMENT BENEFITS

  	
  7

  
	
   

  	
   

  	
   

  
	
  3.1

  	
  Normal Retirement

  	
  7

  
	
  3.2

  	
  Early Retirement

  	
  7

  
	
  3.3

  	
  Participation in Other Nonqualified Pension Plans

  	
  8

  
	
  3.4

  	
  Form and Timing of Benefit

  	
  8

  
	
  3.5

  	
  [Reserved.]

  	
  10

  
	
  3.6

  	
  Actuarial Equivalent

  	
  11

  
	
  3.7

  	
  Source of Benefit Payments

  	
  11

  



 


i













 


	
  ARTICLE IV TOP
  MANAGEMENT PRE-RETIREMENT DEATH BENEFIT

  	
  12

  
	
   

  	
   

  	
   

  
	
  4.1

  	
  Survivor Benefits for the Non-409A Top Management
  Retirement Benefit

  	
  12

  
	
  4.2

  	
  Survivor Benefits for the 409A Top Management Retirement
  Benefit

  	
  12

  
	
   

  	
   

  	
   

  
	
  ARTICLE V
  ADMINISTRATION OF THE PLAN

  	
  14

  
	
   

  	
   

  	
   

  
	
  5.1

  	
  Administration by the Company

  	
  14

  
	
  5.2

  	
  General Powers of Administration

  	
  14

  
	
  5.3

  	
  409A Compliance

  	
  14

  
	
   

  	
   

  	
   

  
	
  ARTICLE VI
  AMENDMENT OR TERMINATION

  	
  15

  
	
   

  	
   

  	
   

  
	
  6.1

  	
  Amendment or Termination

  	
  15

  
	
  6.2

  	
  Effect of Amendment or Termination

  	
  15

  
	
   

  	
   

  	
   

  
	
  ARTICLE VII
  GENERAL PROVISIONS

  	
  16

  
	
   

  	
   

  	
   

  
	
  7.1

  	
  Funding

  	
  16

  
	
  7.2

  	
  General Conditions

  	
  16

  
	
  7.3

  	
  No Guaranty of Benefits

  	
  16

  
	
  7.4

  	
  No Enlargement of Employee Rights

  	
  16

  
	
  7.5

  	
  Spendthrift Provision

  	
  16

  
	
  7.6

  	
  Applicable Law

  	
  16

  
	
  7.7

  	
  Automatic Cashout

  	
  16

  
	
  7.8

  	
  Incapacity of Recipient

  	
  16

  
	
  7.9

  	
  Corporate Successor

  	
  17

  
	
  7.10

  	
  Unclaimed Benefit

  	
  17

  
	
  7.11

  	
  Limitations on Liability

  	
  17

  
	
  7.12

  	
  Duties of Participants, Spouses of
  Participants, Beneficiaries, and Surviving Spouses

  	
  17

  
	
  7.13

  	
  Taxes and Withholding

  	
  17

  
	
  7.14

  	
  Treatment for other Compensation
  Purposes

  	
  17

  
	
   

  	
   

  	
   

  
	
  ARTICLE VIII
  CHANGE-OF-CONTROL

  	
  18

  
	
   

  	
   

  	
   

  
	
  8.1

  	
  Benefit Rights Upon Change-of-Control

  	
  18

  
	
  8.2

  	
  Definition of Change-of-Control and 409 Change-of-Control

  	
  18

  
	
  8.3

  	
  Excess Parachute Payments by the Company

  	
  18

  
	
   

  	
   

  	
   

  
	
  ARTICLE IX
  SPECIAL PROVISIONS

  	
  21

  
	
   

  	
   

  
	
  Appendix A Special Provisions for Peter M. Turner, Donald H. Johnson and
  A. David Joseph

  	
   

  
	
  (Group “A” Participants)

  	
  22

  
	
  Appendix B Special Provisions for Budd Werner and Curt Atkisson (“Group B
  Participants”)

  	
  23

  
	
  Appendix C Special Provisions for Dale Johnson

  	
  24

  
	
  Appendix D Special Provisions for David Reynolds

  	
  25

  
	
  Appendix E Special Provisions for John Tyson

  	
  26

  
	
  Appendix F Special Provisions for Fred Florjancic

  	
  27

  
	
  Appendix G Special Provisions for Jay Caraviello and William Griffiths

  	
  28

  
	
  Appendix H Special Provisions for Ross Bricker

  	
  29

  
	
  Appendix I Special Provisions for Don L. Canterna and David A. Kowalski

  	
  30

  
	
  Appendix J
  Special Provisions for Kevin Lilly

  	
  31

  
	
  Appendix K
  Special Provisions for Sharon K. Jenkins

  	
  32

  
	
  Appendix L
  Special Provisions for James A. Peters

  	
  33

  
	
   

  	
   

  
	
  TABLE A

  	
  34

  



 


ii













 


SPX CORPORATION

SUPPLEMENTAL RETIREMENT PLAN

FOR TOP MANAGEMENT


 


The
SPX Corporation Supplemental Retirement Plan for Top Management (the “Plan”) was
adopted effective October 22, 1985, amended from time to time thereafter
and is now amended and restated, effective as of October 21, 2008.  The Plan is established and maintained by SPX
Corporation for the purpose of providing supplemental retirement income
benefits to a limited number of top management employees largely responsible
for enhancing the earnings and growth of SPX Corporation.


 


The
provisions set forth in this Plan are applicable only to Participants in the
employ of SPX Corporation on or after the effective date of such
provisions.  Participants who retired
with benefits commencing prior to such date, or who became disabled or
separated from the employ of SPX Corporation prior to that date, or an eligible
beneficiary of such Employees, shall be eligible for the benefits, if any,
under the Plan as it existed at the time of retirement, disability or
separation; or as subsequently amended such that the amended terms apply to
such persons.


 


1













 


ARTICLE I


DEFINITIONS


 


Wherever used herein the following terms shall have the meanings
hereinafter set forth.  Words in the
masculine gender shall include the feminine and the singular shall include the
plural, and vice versa, unless qualified by the context.  Any headings used herein are included for
ease of reference only, and are not to be construed so as to alter the terms
hereof.


 


1.1       “Actuarial
Equivalent” means a benefit having the same value as the benefit
it replaces.  Actuarial equivalency shall be determined on the basis of
the following assumptions:


 


(a)       For
purposes of converting a 100% joint and survivor annuity or a 50% joint and
survivor annuity (as the case may be) at Normal Retirement Age to a lump sum at
Normal Retirement Age or at any other time, or a lump sum at any age to a 100%
joint and survivor annuity or a 50% joint and survivor annuity (as the case may
be) at Normal Retirement Age or at any other time, (i) mortality shall be
based upon the table prescribed in Code Section 417(e)(3)(A)(ii)(I), (ii) the
ages of the Participant and the Participant’s spouse shall be their actual ages
and (iii) the assumed interest rate shall be the annual interest on
30-year Treasury securities, as published by the Board of Governors of the
Federal Reserve System, for the November prior to the Plan Year during
which the distribution is made.


 


(b)       For
purposes of converting a 100% joint and survivor annuity or a 50% joint and
survivor annuity (as the case may be) into a single life annuity, the factors
set forth in Table A (attached hereto) shall be applied.  If a Participant
is not married, such application shall be based on the assumption that the
Participant is married and that he and his spouse are the same age.  If a
Participant is married, such application shall be based on the actual ages of
the Participant and his spouse.  For purposes of converting into any other
optional annuity form of benefit available under the Plan or for adjusting for
a non-spousal Beneficiary, the 100% joint and survivor annuity or the 50% joint
and survivor annuity (as the case may be) shall first be converted into a
single life annuity, as described above, after which the actuarial factors set
forth in Appendix A of the SPX Qualified Plan (as amended) shall be applied.


 


1.2       “Affiliated
Company” or “Affiliate” means any corporation, trade or
business entity which is a member of a controlled group of corporations, trades
or businesses, or an affiliated service group, of which the Company is also a
member, as provided in Code Sections 414(b), (c), (m) or (o).


 


1.3       “Beneficiary”
means a Participant’s beneficiary under the SPX Qualified Plan, or
any person or persons designated by a Participant to receive benefits payable
in the event of the Participant’s death before benefits under the Plan begin,
or to receive the survivor benefits under any joint and survivor benefit option
or period certain benefit option after benefits under the Plan begin.  Any separate designation of a Beneficiary
under this Plan shall not be effective for any purpose unless and until it has
been filed by the Participant with the Committee on a form approved by the
Committee.  In the event that a
Participant shall not have a Beneficiary, or if for any reason a Beneficiary designation
shall be legally ineffective, or if such Beneficiary predeceases the
Participant, then, for purposes of the Plan, payments shall be made to the
first surviving class, and in equal shares if there are more than one in each
class, of the following classes of beneficiaries in order of preference: (i) Participant’s
widow or widower, (ii) surviving children, (iii) surviving parents, (iv) surviving
brothers or sisters, and (v) legal representative, provided that if no
legal representative is duly appointed and qualified within six months of the
date of death of a deceased Participant, 


 


2













 


then payment shall be
made to such persons as, at the date of the Participant’s death, would be
entitled to share in the distribution of such deceased Participant’s estate
under the provisions of the statute governing the descent of intestate
property, then in force and effect in the state of Participant’s
residence.  A Participant may, from time
to time, on a form approved by and filed with the Committee, change the
Beneficiary, provided that once benefit payments have commenced to be paid to a
Participant, his designation of a Beneficiary may only be changed for the
period certain and life benefit as described at Section 6.8, Option 5
of the SPX Qualified Plan.  If payments
under a period certain and life benefit have commenced to a Participant’s
designated Beneficiary and the Beneficiary dies before all payments under such
form of payment have been made, any remaining payments shall be made to the
Beneficiary’s estate.


 


A
married Participant may elect at any time to designate a non-spouse Beneficiary
or to revoke any such election at any time. 
An election by a Participant to designate a non-spouse Beneficiary shall
not take effect unless the Participant’s spouse consents in writing to such
election, such consent acknowledges the effect of such an election and the
consent is witnessed by a representative of the Plan or a notary public, unless
the Participant establishes to the satisfaction of the Committee that such
consent may not be obtained because there is no spouse, the spouse cannot be
located or due to other circumstances. 
The consent by a spouse shall be irrevocable and shall be effective only
with respect to that spouse.


 


There
shall be separate Beneficiary designations for a Participant’s Non-409A Top
Management Retirement Benefit and 409A Top Management Retirement Benefit
(although a Participant may select the same person(s) as Beneficiary for
both the Participant’s Non-409A Top Management Retirement Benefit and 409A Top
Management Retirement Benefit).


 


A Participant’s spouse shall no longer be eligible for the
Top Management Retirement Benefit provided in Sections 4.1(a) and 4.2(a) on
the date of entry of a judgment of divorce from that spouse, provided that a
Participant may designate a former spouse as his Beneficiary on a form approved
by the Committee and filed with the Committee after the date of entry of the
judgment of divorce and before his death.


 


1.4       “Board”
means the Board of Directors of the Company.


 


1.5       “Code”
means the Internal Revenue Code of 1986, as amended from time to
time, and any regulations relating thereto.


 


1.6       “Committee”
or “Compensation Committee” means the Compensation Committee
of the Board.


 


1.7       “Company”
means (a) SPX Corporation, a Delaware corporation, (b) any
Affiliated Company or Affiliate provided that such Affiliated Company or
Affiliate shall have been included in the definition of Company only to the
extent determined by action of the officer of SPX Corporation empowered to make
such employee benefit determinations, or (c) to the extent provided in Section 7.9
below, any successor corporation or other entity resulting from a
reorganization, merger or consolidation into or with the Company, or a transfer
or sale of substantially all of the assets of the Company.


 


1.8       “Continuous
Service” for purposes of this Plan shall be equal to a
Participant’s Continuous Service as shown on the records of the SPX Qualified
Plan.  For purposes of this Plan only, in
the event a Participant was employed by a business entity 


 


3













 


acquired by the Company, his Continuous Service Commencement Date (as
that term is defined in the SPX Qualified Plan) shall be the closing date of
such acquisition.


 


1.9       “Early
Retirement Date” means the first day of the month coinciding
with or next following the date on which a Participant or former Participant
meets all of the following requirements:


 


·    terminated
employment with the Company, prior to attaining Normal Retirement Age;


 


·    after
such Participant is Vested under this Plan; and


 


·    when the Participant has
attained at least age 55, regardless of whether he attained such age prior
to his termination of employment.


 


1.10     “Employee”
means an employee of the Company or of an Affiliated Company who is
a participant (or deemed treated as a participant pursuant to an Appendix of
this Plan) under the SPX Qualified Plan (or any successor or replacement to the
SPX Qualified Plan).


 


1.11     “Final
Average Pay” shall mean the average monthly pay in the
Participant’s highest paid three calendar years out of his last ten calendar
years of Company employment, but with the following modifications:


 


(a)       In
a Participant’s last calendar year of Company employment, Final Average Pay
will be based on the full year, by annualizing the Participant’s last rate of
pay for that year, and including the bonus paid to the Participant during that
year.


 


(b)       Those
items excluded from the definition of Compensation under the SPX Qualified Plan
(including the payment of the “bank” portion of a Participant’s SPX Corporation
Executive EVA Incentive Compensation Plan account as a result of termination of
employment or Change-of-Control) shall also be excluded from Final Average Pay;
provided that any deferrals of compensation made pursuant to the SPX
Corporation Supplemental Retirement Savings Plan shall be includable in the
determination of Final Average Pay.


 


(c)       For
purposes of this Plan, Final Average Pay shall be determined, regardless of the
limit (if any) provided by Code Section 401(a)(17) or any other
statutorily imposed limit.


 


1.12     “Normal
Retirement Age” shall mean age sixty-five (65).


 


1.13     “Normal
Retirement Date” means the first day of the month coinciding
with or next following the later of (i) the date of the Participant’s
Normal Retirement Age or (ii) the date on which a Participant terminates
employment with the Company on or after attainment of his Normal Retirement
Age.


 


1.14     “Participant”
means an Employee who is eligible to participate in this Plan
pursuant to Article II hereof.


 


4













 


1.15     “Plan”
means this SPX Corporation Supplemental Retirement Plan For Top
Management.


 


1.16     “SPX
Qualified Plan” means the SPX Corporation Individual Account
Retirement Plan (formerly known as Pension Plan No. 3) and each
predecessor, successor or replacement to the said SPX Qualified Plan.


 


1.17     “SPX
Qualified Plan Benefit” means the aggregate benefit (including
any portion to be paid to an alternate payee pursuant to a qualified domestic
relations order) payable to and in respect of a Participant pursuant to the SPX
Qualified Plan and any other tax-qualified (within the meaning of Code Section 401(a))
defined benefit pension plans (within the meaning of Code Section 414(j))
maintained by the Company and its Affiliates by reason of his termination of
employment with the Company and all Affiliates. 
If benefits are paid under this Plan in a different form than the SPX
Qualified Plan Benefit, the SPX Qualified Plan Benefit shall be determined as
an Actuarial Equivalent benefit in the same form.  SPX Qualified Plan Benefits paid prior to
payment under this Plan shall (i) in the event of lump sum payments, be
increased by the actual interest credits provided to SPX Qualified Plan
participants between the date of payment under the SPX Qualified Plan and the
date of payment under this Plan, and (ii) in the event of monthly annuity
payments, such payments shall be redetermined as if paid by the SPX Qualified
Plan on the Normal Retirement Date or Early Retirement Date under this
Plan.  This redetermination shall include
actual interest credits provided to SPX Qualified Plan participants between the
date of payment under the SPX Qualified Plan and the date of payment under this
Plan.


 


1.18     “Other
Nonqualified Pension Plans” shall mean the following plans (and
any predecessor, successor or replacement plans) sponsored by the
Company: the SPX Corporation Supplemental Individual Account Retirement
Plan, the SPX Corporation Retirement Plan for Directors, the Restoration Plan
for the Salaried Defined Benefit Retirement Plans of United Dominion Industries, Inc.,
the United Dominion Industries, Inc. Supplemental Executive Retirement
Plan, the Marley Company Supplemental Benefits Plan and the UDI Core Industries, Inc.
Benefit Equalization Plan or any other non-qualified defined benefit plan
sponsored by the Company.


 


1.19     “Surviving
Spouse” means the person who is married to a Participant at the
date of his death.


 


1.20     “Top
Management Retirement Benefit” means the benefit payable to a
Participant, a Surviving Spouse or a Beneficiary pursuant to the terms of this
Plan.


 


1.20A.   “Non-409A
Top Management Retirement Benefit” refers to the Top Management
Retirement Benefit that is determined under Code Section 409A to be (i) attributable
to amounts deferred in taxable years beginning before January 1, 2005, and
(ii) not subject to Code Section 409A.


 


1.20B.   “409A
Top Management Retirement Benefit” refers to the Top Management Retirement
Benefit that is determined under Code Section 409A to be (i) attributable
to amounts deferred in taxable years beginning on or after January 1,
2005, or (ii) attributable to amounts deferred in taxable years beginning
before January 1, 2005 that are subject to Code Section 409A.


 


5













 


1.21     “Vested.”  A Participant shall be Vested in his benefits
under this Plan if he has 5 years of Continuous Service under the SPX
Qualified Plan.


 


6













 


ARTICLE II


ELIGIBILITY


 


2.1       Participation.  An Employee shall become a Participant
hereunder upon designation as such by the Compensation Committee.  Such designation shall be made in writing and
filed with the records of the Plan.  The
Compensation Committee shall promptly notify those employees selected as
Participants hereunder of their participation. 
Notwithstanding the foregoing, an Employee shall not be eligible to
become a Participant at any point during a year if Code Section 409A would
prevent such Employee from making a payment election under Section 3.4(b)(1)(i) of
the Plan at such time.  In such
circumstances, such Employee would be permitted to participate in the Plan only
as of the January 1st of the following year, and the Employee shall be
permitted to make a payment election in accordance with Section 3.4(b)(1)(ii) of
the Plan.


 


2.2       Top Hat Requirements and
Reduction in Status.  No Employee
shall be designated as a Participant hereunder unless the Employee qualifies for
inclusion in a “select group of management or highly compensated employees” as
defined in Sections 201(2), 301(a)(3), 401(a)(1) and 4021(b)(6) of
the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).  In the event a Participant’s compensation or
level of responsibility is reduced so that such Participant no longer qualifies
for inclusion in a “select group of management or highly compensated employees,”
the individual shall cease to be a Participant. 
A Vested Participant shall not forfeit benefits accrued to the date he
ceases to be a Participant, while a non-Vested Participant shall forfeit all
rights to benefits under the Plan.


 


2.3       Removal From
Participation.  Except in the event
of a Change-of-Control (as defined in Article VIII), the Compensation
Committee may reexamine a non-Vested Participant’s eligibility and make a new
determination as to whether he shall be entitled to continue as a Participant
hereunder.  If an Employee is removed
from participation pursuant to this Section 2.3, he and his Surviving
Spouse or Beneficiary shall forfeit all rights to benefits under this
Plan.  The Compensation Committee shall
not be entitled to remove any Vested Participant from participation, except as
described in Section 2.2 above or in the event of the termination of the
Plan as to all Participants, in which case the Participant’s Vested accrued
benefits shall not be forfeitable.


 


7










 


ARTICLE III


TOP MANAGEMENT RETIREMENT BENEFITS


 


3.1       Normal
Retirement.


 


(a)       Normal Retirement for Employees Who Became
Participants Before August 24, 2005.  For Employees who became
Participants in the Plan before August 24, 2005, the Top Management Retirement
Benefit payable to an eligible Participant on his Normal Retirement Date shall
be a monthly amount in the form of a 100% joint and survivor annuity equal to
the remainder of (1) minus (2), as described below:


 


(1)       60%
of Final Average Pay multiplied by a ratio, the numerator of which is the
Participant’s Continuous Service (not to exceed 15) and the denominator of
which is 15; minus


 


(2)       the
Participant’s SPX Qualified Plan Benefit determined as of the Participant’s
Normal Retirement Date without regard to when such benefit is actually paid.


 


(b)       Normal Retirement for Employees Who Become
Participants on and after August 24, 2005.  For Employees who
become Participants in the Plan on and after August 24, 2005, the Top
Management Retirement Benefit payable to an eligible Participant on his Normal
Retirement Date shall be a monthly amount in the form of a 50% joint and
survivor annuity equal to the remainder of (1) minus (2), as described
below:


 


(1)       50%
of Final Average Pay multiplied by a ratio, the numerator of which is the
Participant’s Continuous Service (not to exceed 20) and the denominator of
which is 20; minus


 


(2)       the
Participant’s SPX Qualified Plan Benefit determined as of the Participant’s
Normal Retirement Date without regard to when such benefit is actually paid.


 


3.2       Early
Retirement.


 


(a)       Early Retirement for Employees Who Became
Participants Before August 24, 2005.  For Employees who became
Participants in the Plan before August 24, 2005, the Top Management
Retirement Benefit payable to an eligible Participant on his Early Retirement
Date shall be a monthly amount equal to the Top Management Retirement Benefit
to which he would be entitled at his Normal Retirement Date pursuant to Section 3.1(a) above,
with the following adjustments:


 


(1)       Amount
If Early Retirement Is Within Five Years of Normal Retirement Age. 
The monthly amount payable hereunder to a Participant whose Early Retirement
Date is within five (5) years of his Normal Retirement Age shall be an
amount computed in the same manner as a benefit under Section 3.1(a) (without
regard to Section 3.1(a)(2) above), based on his Final Average Pay
and Continuous Service as of his Early Retirement Date.


 


(2)       Amount
If Early Retirement Is More Than Five Years From Normal Retirement Age. 
The monthly amount payable hereunder to a Participant whose Early Retirement
Date is more than five years prior to his Normal Retirement Age shall be
computed in the same manner as a benefit under Section 3.1(a) above 


 


8













 


(without regard to Section 3.1(a)(2)), based on his Final Average
Pay and Continuous Service as of his Early Retirement Date, but such amount
shall be reduced by one-twelfth (1/12) of three percent (3%) for each complete
calendar month by which his first payment precedes his age 60.


 


(3)       Reductions
for Qualified Plan Benefits.  The benefit so determined shall be
reduced by the SPX Qualified Plan Benefit, or the Actuarial Equivalent thereof,
if such benefit could not have been paid at such date.


 


(b)       Early Retirement for Employees Who Become
Participants on and after August 24, 2005.  For Employees who
become Participants in the Plan on and after August 24, 2005, the Top
Management Retirement Benefit payable to an eligible Participant on his Early
Retirement Date shall be a monthly amount equal to the Top Management
Retirement Benefit to which he would be entitled at his Normal Retirement Date
pursuant to Section 3.1(b) above, with the following adjustments:


 


(1)       Amount
If Early Retirement Is Within Three Years of Normal Retirement Age. 
The monthly amount payable hereunder to a Participant whose Early Retirement
Date is within three (3) years of his Normal Retirement Age shall be an
amount computed in the same manner as a benefit under Section 3.1(b) (without
regard to Section 3.1(b)(2) above), based on his Final Average Pay
and Continuous Service as of his Early Retirement Date.


 


(2)       Amount
If Early Retirement Is More Than Three Years From Normal Retirement Age. 
The monthly amount payable hereunder to a Participant whose Early Retirement
Date is more than three (3) years prior to his Normal Retirement Age shall
be computed in the same manner as a benefit under Section 3.1(b) above
(without regard to Section 3.1(b)(2)), based on his Final Average Pay and
Continuous Service as of his Early Retirement Date, but such amount shall be
reduced by one-twelfth (1/12) of four percent (4%) for each complete calendar
month by which his first payment precedes his age 62.


 


(3)       Reductions
for Qualified Plan Benefits.  The benefit so determined shall be
reduced by the SPX Qualified Plan Benefit, or the Actuarial Equivalent thereof,
if such benefit could not have been paid at such date.


 


3.3       Participation
in Other Nonqualified Pension Plans. 
In addition to reducing a Participant’s benefit under the Plan by his
SPX Qualified Plan Benefit as provided above, such Plan benefit shall also be
reduced by his benefit (as actuarially adjusted to the applicable optional form
of payment and benefit commencement date hereunder) under the Other
Nonqualified Pension Plans, if any.  In
the event a Participant’s aggregate benefit under the Other Nonqualified
Pension Plans is higher than his benefit under the Plan, he shall receive no
benefits from this Plan.


 


3.4       Form and
Timing of Benefit.


 


(a)       Non-409A Top Management Retirement Benefits.


 


(1)       A
Participant may elect to have his Non-409A Top Management Retirement Benefit
payable in any optional form in which the benefit from the SPX Qualified Plan
is payable to the Participant (including a lump sum payment).  A Participant must make a separate election
for the Non-409A Top Management Retirement Benefit under this Plan, which need
not be the same as the 


 


9













 


Participant’s election under the SPX Qualified Plan.  However, any option other than the automatic
form of benefit under the SPX Qualified Plan must have been elected for the
Non-409A Top Management Retirement Benefit at least one year prior to a
Participant’s Normal or Early Retirement Date. 
Failure to elect a different option in a timely manner will result in
payment in the automatic form of benefit under the SPX Qualified Plan for the
Non-409A Top Management Retirement Benefit.


 


(2)       Payment
of the Non-409A Top Management Retirement Benefit to a Participant will
commence no sooner than a date chosen by such Participant, which commencement
date must be no sooner than the date when the Participant has both terminated
employment and attained age 55. 
Such commencement date may be after the date the Participant has chosen
to begin his SPX Qualified Plan Benefit.


 


(b)       409A Top Management Retirement Benefits.


 


(1)       Initial
Eligibility and Payment Elections. 
For any person who shall newly become a Participant pursuant to Section 2.1,
such person may elect to have his 409A Top Management Retirement Benefit
payable in any optional form in which the benefit from the SPX Qualified Plan
is payable to the Participant (including a lump sum payment).  Such person must make a separate optional
form election for the 409A Top Management Retirement Benefit under this Plan,
which need not be the same as the Participant’s election under the SPX
Qualified Plan.  Such person may also
elect when the 409A Top Management Retirement Benefit will commence, which commencement
date must be no sooner than the date when the Participant has both terminated
employment and attained age 55.


 


(i)       To the extent permitted under Code Section 409A,
such payment election must be made no later than thirty (30) days (or such
earlier time as the Committee may designate) after the person becomes newly
eligible to participate in the Plan.


 


(ii)       If the election timing provided in clause (i) above
is not permitted under Code Section 409A, such payment election must be
made no later than the December 31st of the year preceding the year in
which such person is initially eligible to participate in this Plan.


 


(iii)      The payment form and timing election shall be
irrevocable for the duration of a Participant’s participation in the Plan
except as set forth in the remainder of this Section 3.4(b).


 


(2)       Transition
Period.  For the transition period
beginning January 1, 2008 and ending December 31, 2008, any
Participant may elect to have his 409A Top Management Retirement Benefit
payable in any optional form in which the benefit from the SPX Qualified Plan
is payable to the Participant (including a lump sum payment), and may elect
when the 409A Top Management Retirement Benefit will commence, which
commencement date must be no sooner than the date when the Participant has both
terminated employment and attained age 55. 
Such election shall be made in accordance with Code Section 409A
(and applicable Internal Revenue Service transition relief) and subject to the
following provisions.  As of December 31,
2008, any then effective transition payment election shall be irrevocable for
the duration of a Participant’s participation in the Plan except as set forth
in paragraph (4) below.  No payment
election made in 2008 under this transition relief will apply to 409A Top 


 


10













 


Management Retirement Benefits that would otherwise be payable in 2008,
nor may such election cause 409A Top Management Retirement Benefits to be paid
in 2008 that would not otherwise be payable in 2008.  No election under this transition relief may
be made retroactively, or when 409A Top Management Retirement Benefit payments
are imminent.


 


(3)       Timely
Election Failure.  Failure to make a
timely payment election as provided above will result in such person deeming to
elect the following with respect to the 409A Top Management Retirement Benefit:
(i) benefit commencement date that is the later of (x) six months
following termination of employment or (y) age 55 and (ii) benefit
payment form that is a lump sum payment. 
Such deemed election shall be irrevocable for the duration of a
Participant’s participation in the Plan except as set forth in paragraph (4) below.


 


(4)       Subsequent
Change in Election.  A Participant
may change his payment election with respect to the 409A Top Management
Retirement Benefit so long as: (i) the new payment election is made at
least twelve (12) months before the original payment commencement date, (ii) the
new payment election does not take effect until at least twelve (12) months
after the date on which such election is made, and (iii) the original
payment commencement date is deferred for a period of not less than five (5) years.  Notwithstanding the foregoing, to the extent
that a Participant’s payment form election with respect to the 409A Top
Management Retirement Benefit is a “life annuity” (as defined under Code Section 409A),
the Participant may change such election to another optional form in which the
benefit from the SPX Qualified Plan is payable to the Participant provided
that:


 


(i)            such optional form is
also a “life annuity” (as defined under Code Section 409A) which is
actuarially equivalent (as determined under Code Section 409A);


 


(ii)           such election to change
is timely made before the first scheduled annuity payment date of the original
election; and


 


(iii)          such first scheduled
annuity payment date does not change as a result of the new election.


 


(c)       Form. 
The elections (including the change in payment election provisions under
paragraph (b)(4) above) provided above shall be made on a form approved by
the Committee and filed with the Committee in the time and manner prescribed by
the Committee.


 


(d)       Six Month Delay Rule.  If, at the time the Participant becomes
entitled to 409A Top Management Retirement Benefit payments under the Plan, the
Participant is a Specified Employee (as defined and determined under Code Section 409A),
then, notwithstanding any other provision in the Plan to the contrary, the
following provision shall apply.  No 409A
Top Management Retirement Benefit payments considered deferred compensation
under Code Section 409A which is determined to be payable upon a
Participant’s termination as determined under Code Section 409A and not
subject to an exception or exemption thereunder, shall be paid to the
Participant until the date that is six (6) months after the Participant’s
termination.  Any such 409A Top
Management Retirement Benefit payments that would otherwise have been paid to
the Participant during this six-month period shall instead be aggregated with
interest (at the Interest Credit Rate as defined under the SPX Qualified Plan)
during such period, and be paid to the Participant on the date that is six (6) months
after the Participant’s termination.  Any
409A Top Management Retirement Benefit payments to which the Participant is
entitled to be paid 


 


11













 


after the date that is six (6) months after the Participant’s
termination shall be paid to the Participant in accordance with the applicable
terms of this Plan.


 


(e)       Payments. 
Notwithstanding anything in the foregoing, a 409A Top Management
Retirement Benefit payment shall be paid (or commence to be paid) on or as soon
as practicable after the date determined pursuant to the above but not later
than 30 days after such date.


 


3.5       [Reserved.]


 


3.6       Actuarial
Equivalent.  A Top Management
Retirement Benefit which is payable in any other form than that prescribed
under Sections 3.1 and 3.2 above, or which is payable in such form
prescribed under Sections 3.1 and 3.2 above but with a Beneficiary other
than such Participant’s spouse, shall be the Actuarial Equivalent of the Top
Management Retirement Benefit set forth in Sections 3.1 and 3.2 above.


 


3.7       Source
of Benefit Payments.  Any Top
Management Retirement Benefit payable to a Participant, a Surviving Spouse or a
Beneficiary shall be paid from the general assets of the Company.


 


12













 


ARTICLE IV


TOP MANAGEMENT PRE-RETIREMENT DEATH BENEFIT


 


4.1       Survivor
Benefits for the Non-409A Top Management Retirement Benefit.  If a Vested Participant dies before his
Non-409A Top Management Retirement Benefit has commenced to be paid to him, the
Surviving Spouse or Beneficiary, as shall be applicable, shall receive the
Non-409A Top Management Retirement Benefit as described below:


 


(a)       Surviving Spouse.  If the Participant was married at the time of
death, the Surviving Spouse may elect (i) a single life annuity for the
Surviving Spouse’s life which is 100% of the Actuarial Equivalent of the
Participant’s Non-409A Top Management Retirement Benefit, payable as of the
first day of the month following the date the Participant would have attained
age 55, or (ii) a lump sum which is the Actuarial Equivalent of the
Participant’s Non-409A Top Management Retirement Benefit payable to the
Surviving Spouse as of the first day of the month following the date of the
Participant’s death.  If the Surviving
Spouse dies after the Participant but before the Non-409A Top Management
Retirement Benefit is paid or commenced to be paid to the Surviving Spouse, the
Actuarial Equivalent shall be paid in a lump sum to the legal representative of
such deceased Surviving Spouse; or if there shall be no such legal
representative duly appointed and qualified within six months of the date of
death of such deceased Surviving Spouse, then to such person as, at the date of
the Surviving Spouse’s death, would be entitled to share in the distribution of
such deceased Surviving Spouse’s personal estate under the provisions of the
statute governing the descent of intestate property then in force and effect in
the state of the deceased Surviving Spouse’s residence.


 


(b)       Other Beneficiary.  If the Participant dies before his Non-409A
Top Management Retirement Benefit becomes payable and (1) the Participant
was not married at the date of death or (2) the Participant is married but
his spouse has consented to the Beneficiary designation as provided under Section 1.3,
a lump sum amount equal to the Actuarial Equivalent of the Participant’s
Non-409A Top Management Retirement Benefit shall be paid to the Participant’s
designated Beneficiary as of the first day of the month following the date of
the Participant’s death.


 


4.2       Survivor
Benefits for the 409A Top Management Retirement Benefit.  If a Vested Participant dies before his 409A
Top Management Retirement Benefit has commenced to be paid to him, the
Surviving Spouse or Beneficiary, as shall be applicable, shall receive the 409A
Top Management Retirement Benefit as described below:


 


(a)       Surviving Spouse.  If the Participant was married at the time of
death, the Surviving Spouse shall receive a lump sum which is the
Actuarial Equivalent of the Participant’s 409A Top Management Retirement
Benefit payable to the Surviving Spouse on or as soon as administratively
feasible following the first day of the month following the date of the
Participant’s death, but no later than 60 days after such date.  If the Surviving Spouse dies after the
Participant but before the lump sum is paid to the Surviving Spouse, the lump
sum shall be paid to the legal representative of such deceased Surviving Spouse
on or as soon as administratively feasible following the first day of the month
following the date of the Participant’s death, but no later than 60 days after
such date; or if there shall be no such legal representative duly appointed and
qualified at such time, then to such person as, at the date of the Surviving
Spouse’s death, would be entitled to share in the distribution of such deceased
Surviving Spouse’s personal estate under the provisions of the statute
governing the descent of intestate property then in force and effect in the
state of the deceased Surviving Spouse’s residence.


 


13













 


(b)       Other Beneficiary.  If the Participant dies before his 409A Top
Management Retirement Benefit becomes payable and (1) the Participant was
not married at the date of death or (2) the Participant is married but his
spouse has consented to the Beneficiary designation as provided under Section 1.3,
a lump sum amount equal to the Actuarial Equivalent of the Participant’s 409A
Top Management Retirement Benefit shall be paid to the Participant’s designated
Beneficiary on or as soon as administratively feasible following the first day
of the month following the date of the Participant’s death, but no later than
60 days after such date.


 


14













 


ARTICLE V


ADMINISTRATION OF THE PLAN


 


5.1       Administration
by the Company.  The Company, acting
under the supervision of the Compensation Committee, shall be responsible for
the general operation and administration of the Plan and for carrying out the
provisions thereof.


 


5.2       General
Powers of Administration.  All
provisions set forth in the SPX Qualified Plan with respect to the
administrative powers and duties of the Company, expenses of administration,
and procedures for filing claims shall also be applicable with respect to the
Plan.  The Company shall be entitled to
rely conclusively upon all tables, valuations, certificates, opinions and
reports furnished by any actuary, accountant, controller, counsel or other
person employed or engaged by the Company with respect to the Plan.


 


5.3       409A
Compliance.  To the extent any
provision of the Plan or action by the Committee or Company would subject any
Participant to liability for interest or additional taxes under Code Section 409A,
or make Non-409A Top Management Retirement Benefits subject to Code Section 409A,
it will be deemed null and void, to the extent permitted by law and deemed
advisable by the Committee.  It is
intended that the Plan will comply with Code Section 409A, and that the
Non-409A Top Management Retirement Benefits be exempt from Code Section 409A
coverage, and the Plan shall be interpreted and construed on a basis consistent
with such intent.  The Plan may be
amended in any respect deemed necessary (including retroactively) by the
Committee in order to preserve compliance with Code Section 409A and to
maintain Code Section 409A exemption for the Non-409A Top Management
Retirement Benefits.  For purposes of
this Plan with respect to 409A Top Management Retirement Benefits, a “termination
of employment”, “termination”, “retirement” or “separation from service” (or
other similar term having a similar import) under this Plan shall have the same
meaning as a “separation from service” as defined in Code Section 409A.  The preceding shall not be construed as a
guarantee of any particular tax effect for Plan benefits.


 


15













 


ARTICLE VI


AMENDMENT OR TERMINATION


 


6.1       Amendment
or Termination.  The Company reserves
the right, subject to Article VIII, to amend or terminate the Plan at any
time.  Any such amendment or termination
shall be made pursuant to a resolution of the Compensation Committee and shall
be effective as of the date of such resolution or as specified therein.


 


6.2       Effect
of Amendment or Termination.  No
amendment or termination of the Plan shall directly or indirectly deprive any
current or former Participant, Surviving Spouse, or Beneficiary of all or any
portion of any Top Management Retirement Benefit or amount due to such persons,
the payment of which has commenced prior to the effective date of such
amendment or termination, or which is Vested at the time of such amendment or
termination of the Plan.  The
Compensation Committee may remove an Employee from participation as provided in
Section 2.2 and Section 2.3.


 


16










 


ARTICLE VII


GENERAL PROVISIONS


 


7.1       Funding.  The Plan is intended to constitute and at all
times shall be interpreted and administered so as to qualify as an unfunded
deferred compensation plan for a select group of management and highly
compensated employees under ERISA.  The
Plan at all times shall be entirely unfunded within the meaning of ERISA and
the Code and the Company shall not be required at any time to segregate any
assets of the Company for payment of any benefits hereunder.  No Participant, Surviving Spouse,
Beneficiary, or any other person shall have any interest in any particular
assets of the Company by reason of the right to receive a benefit under the
Plan and any such Participant, Surviving Spouse, Beneficiary, or other person
shall have only the rights of a general unsecured creditor of the Company with
respect to any rights under the Plan.


 


7.2       General
Conditions.  Any SPX Qualified Plan
Benefit shall be paid solely in accordance with the terms and conditions of the
SPX Qualified Plan and nothing in this Plan shall operate or be construed in
any way to modify, amend or affect the terms and provisions of the SPX
Qualified Plan.  Any Other Nonqualified
Pension Plan shall be paid solely in accordance with the terms and conditions
of such Other Nonqualified Pension Plan and nothing in this Plan shall operate
or be construed in any way to modify, amend or affect the terms and provisions
of any Other Nonqualified Pension Plan.


 


7.3       No
Guaranty of Benefits.  Nothing
contained in the Plan (or any Plan communication) shall constitute a guaranty
by the Company or any other entity or person that the assets of the Company
will be sufficient to pay any benefit hereunder.


 


7.4       No
Enlargement of Employee Rights.  No
Participant, Surviving Spouse, or Beneficiary shall have any right to a benefit
under the Plan except in accordance with the terms of the Plan.  Establishment of the Plan shall not be
construed to give any Participant the right to be retained in the service of
the Company, nor to create or confer on any Participant the right to receive
future benefit accruals hereunder with respect to any future period of service
with the Company.  Nothing in the Plan
shall interfere in any way with the right of the Company to terminate a
Participant’s service at any time with or without cause or notice and whether
or not such termination results in any adverse effect on the individual’s
interests under the Plan.


 


7.5       Spendthrift
Provision.  No interest of any person
or entity in, or right to receive a benefit under, the Plan shall be subject in
any manner to sale, transfer, assignment, pledge, attachment, garnishment, or
other alienation or encumbrance of any kind; nor may such interest or right to
receive a benefit be taken, either voluntarily or involuntarily, for the
satisfaction of the debts of, or other obligations or claims against, such
person or entity, including claims for alimony, support, separate maintenance
and claims in bankruptcy proceedings.


 


7.6       Applicable
Law.  The Plan (including, without
limitation, any rules, regulations, determinations or decisions made by the
Compensation Committee or Company relating to the Plan) shall be construed and
administered exclusively in accordance with applicable federal laws and the
laws of the State of Delaware, without regard to its conflict of laws
principles.


 


17













 


7.7       Automatic
Cashout.  Notwithstanding anything in
the Plan to the contrary, if at the time of benefit commencement, the lump sum
amount which is the Actuarial Equivalent of a Participant’s Top Management
Retirement Benefit is less than $100,000, the Company shall pay such lump sum
amount to the Participant, Surviving Spouse or Beneficiary in a single lump sum
in lieu of any further benefit payments hereunder.  Subject to any six-month delay in payment (or
portion of payment) required by Code Section 409A, such payment (or
applicable portion) shall be made on or as soon as administratively practicable
after the benefit commencement date (or the date required by Code Section 409A’s
six-month delay rule), but not later than 60 days after such date.


 


7.8       Incapacity
of Recipient.  If any person entitled
to a benefit payment under the Plan is deemed by the Company to be incapable of
personally receiving and giving a valid receipt for such payment, then, unless
and until claim therefor shall have been made by a duly appointed guardian or
other legal representative of such person, the Company may provide for such
payment or any part thereof to be made to any other person or institution then
contributing toward or providing for the care and maintenance of such
person.  Any such payment shall be deemed
to be a payment for the account of such person and a complete discharge of any
liability of the Company and the Plan therefor.


 


7.9       Corporate
Successor.  The Plan shall not be
automatically terminated by a transfer or sale of assets of the Company or by
the reorganization, merger or consolidation of the Company into or with any
other corporation or other entity, but the Plan shall be continued after such
transfer, sale, reorganization, merger or consolidation only if and to the
extent that the transferee, purchaser or successor entity agrees to continue
the Plan, except as set forth in Article VIII.  In the event that the Plan is not continued
by the transferee, purchaser or successor entity, then the Plan shall terminate
subject to the provisions of Section 6.2.


 


7.10     Unclaimed
Benefit.  Each Participant shall keep
the Company informed of his current address and the current address of his
spouse and/or Beneficiary.  The Company
shall not be obligated to search for the whereabouts of any person.  If the location of a Participant is not made
known to the Company within three (3) years after the date on which
payment of the Participant’s Top Management Retirement Benefit may first be
made, payment may be made as though the Participant had died at the end of the
three-year period.  If, within one
additional year after such three-year period has elapsed, or, within three years
after the actual death of a Participant, the Company is unable to locate any
Surviving Spouse or Beneficiary of the Participant, then the Company shall have
no further obligation to pay any benefit hereunder to such Participant,
Surviving Spouse, Beneficiary or any other person and such benefit shall be
irrevocably forfeited.


 


7.11     Limitations
on Liability.  Notwithstanding any of
the preceding provisions of the Plan, neither the Company nor any individual
acting as an employee or agent of the Company shall be liable to any
Participant, former Participant, Surviving Spouse, Beneficiary or any other
person for any claim, loss, liability or expense incurred in connection with
the Plan.


 


7.12     Duties
of Participants, Beneficiaries, and Surviving Spouses.  A Participant, Surviving Spouse or
Beneficiary shall, as a condition of receiving benefits under this Plan, be
obligated to provide the Compensation Committee with such information as the
Compensation Committee shall require in order to calculate benefits under this
Plan or otherwise administer the Plan.


 


7.13     Taxes
and Withholding.  As a condition to
any payment or distribution pursuant to the Plan, the Company may require a
Participant (or as applicable, the Surviving Spouse or Beneficiary) to pay such
sum to the Company as may be 


 


18













 


necessary to discharge its obligations with respect to
any taxes, assessments or other governmental charges imposed on property or
income received by the Participant (or as applicable, the Surviving Spouse or
Beneficiary) thereunder.  The Company may
deduct or withhold such sum from any payment or distribution to the Participant
(or as applicable, the Surviving Spouse or Beneficiary).


 


7.14     Treatment
for other Compensation Purposes. 
Payments received by a Participant (or as applicable, the Surviving
Spouse or Beneficiary) under the Plan shall not be deemed part of a Participant’s
regular, recurring compensation for purposes of any termination, indemnity or
severance pay laws and shall not be included in, nor have any effect on, the
determination of benefits under any other employee benefit plan, contract or
similar arrangement provided by the Company, unless expressly so provided by
such other plan, contract or arrangement.


 


19













 


ARTICLE VIII


CHANGE-OF-CONTROL


 


8.1       Benefit
Rights Upon Change-of-Control.


 


(a)       Notwithstanding any other provision of the Plan
to the contrary, in the event of a Change-of-Control, all Participants shall
immediately become Vested in their accrued benefits under this Plan, and the
Company or any successor shall be prohibited from amending or terminating the
Plan in any manner so as to deprive, directly or indirectly, any current or
former Participant, Surviving Spouse, or Beneficiary of all or any portion of
any Top Management Retirement Benefit which has commenced prior to the
effective date of such amendment or termination, or which would be payable if
the Participant’s employment terminated for any reason, including death, on
such effective date.  Following a
Change-of-Control or 409A Change-of-Control, no action shall be taken under the
Plan that will cause any Non-409A Top Management Retirement Benefit to be
subject to Code Section 409A coverage, or cause any 409A Top Management
Retirement Benefit to fail to comply in any respect with Code Section 409A,
in either case without the written consent of the Participant, Surviving
Spouse, or Beneficiary (as applicable).


 


(b)       (i) Each Participant whose employment terminates
following a Change-of-Control, or (ii) in the event that the Plan is
terminated following a Change-of-Control, each current or former Participant,
Surviving Spouse, or Beneficiary, shall be paid immediately a lump sum amount
with respect to the Non-409A Top Management Retirement Benefit (and with
respect to the 409A Top Management Retirement Benefit if such employment
terminates within two years following a 409A Change-of-Control or if such Plan
(together with any other deferred compensation arrangements as required by Code
Section 409A) terminates).  This
amount shall be the Actuarial Equivalent of any Non-409A Top Management
Retirement Benefit (and with respect to the 409A Top Management Retirement
Benefit if applicable), the payment of which has commenced prior to the
effective date of any such termination, or which would be payable upon any
termination of employment or which would be payable if the Participant’s
employment terminated on the effective date of any Plan termination.


 


8.2       Definition
of Change-of-Control and 409A Change-of-Control.  For purposes of this Plan, a “Change-of-Control”
shall have the same meaning as set forth in the SPX Corporation Executive Bonus
Plan.  For purposes of this Plan, a “409A
Change-of-Control” shall have the same meaning as set forth in the SPX
Corporation Supplemental Individual Account Retirement Plan.


 


8.3       Excess
Parachute Payments by the Company.


 


(a)       Anything in this Plan to the contrary
notwithstanding, in the event it shall be determined that any payment or
distribution by the Company to or for the benefit of a Participant (whether
paid or payable or distributed or distributable pursuant to the terms of this
Plan or otherwise, but determined without regard to any additional payments
required under this Section 8.3) (a “Payment”) would be subject to the
excise tax imposed by Code Section 4999 or if any interest or penalties
are incurred by the Participant with respect to such excise tax (such excise
tax, together with any such interest and penalties, being hereinafter
collectively referred to as the “Excise Tax”), then the Participant shall be
entitled to receive an additional payment (a “Gross-Up Payment”) in an amount
such that, after payment by the Participant of all taxes (including any
interest or penalties imposed 


 


20













 


with respect to such taxes), including, without limitation, any income
taxes (and any interest and penalties imposed with respect thereto) and Excise
Tax imposed upon the Gross-Up Payment, the Participant retains an amount of the
Gross-Up Payment equal to the Excise Tax imposed upon the Payment.


 


(b)       Subject to the provisions of paragraph (c) below,
all determinations required to be made under this Section 8.3, including
whether and when a Gross-Up Payment is required and the amount of such Gross-Up
Payment and the assumptions to be utilized in arriving at such determination,
shall be made by the accounting firm which is then serving as the auditors for
the Company (the “Accounting Firm”), which shall provide detailed supporting
calculations to both the Company and the Participant within fifteen
(15) business days of the receipt of notice from the Participant that
there has been a Payment, or such earlier time as is required by the Company.  In the event that the Accounting Firm is
serving as accountant or auditor for the individual, entity or group effecting
the Change-of-Control, the Participant shall appoint another nationally
recognized accounting firm to make the determinations required hereunder (which
accounting firm shall then be referred to as the “Accounting Firm”
hereunder).  All fees and expenses of the
Accounting Firm shall be borne solely by the Company.  Any Gross-Up Payments, as determined pursuant
to this Section 8.3, shall be paid by the Company to the Participant
within five (5) days of the receipt of the Accounting Firm’s
determination, but shall be paid no later than the end of the Participant’s
taxable year next following the Participant’s taxable year in which the
Participant remits the related taxes.  If
the Accounting Firm determines that no Excise Tax is payable by the
Participant, it shall furnish the Participant with a written opinion that
failure to report the Excise Tax on the Participant’s applicable federal income
tax return would not result in the imposition of a negligence or similar
penalty.  Any good faith determination by
the Accounting Firm shall be binding upon the Company and the Participant.  As a result of the uncertainty in the
application of Code Section 4999 at the time of the initial determination
by the Accounting Firm hereunder, it is possible that Gross-Up Payments which
will not have been made by the Company should have been made (“Underpayment”),
consistent with the calculations required to be made hereunder.  In the event that the Company exhausts its
remedies pursuant to paragraph (c) below, and the Participant
thereafter is required to make a payment of any Excise Tax, the Accounting Firm
shall determine the amount of the Underpayment that has occurred and any such
Underpayment shall be promptly paid by the Company to or for the benefit of the
Participant, but shall be paid no later than the end of the Participant’s
taxable year next following the Participant’s taxable year in which the
Participant remits the related taxes. 
Further, such Underpayment shall include all interest and penalties
assessed to the Participant for the failure to report and pay the Excise Tax on
Participant’s income tax return and shall place Participant in a position as if
such Underpayment and associated Excise Tax were properly reported and paid.


 


(c)       The Participant shall notify the Company in
writing of any claim by the Internal Revenue Service that, if successful, would
require the payment by the Company of a Gross-Up Payment.  Such notification shall be given as soon as
practicable but no later than fifteen (15) business days after the
Participant is informed in writing of such claim and shall apprise the Company
of the nature of such claim and the date on which such claim is requested to be
paid.  The Participant shall not pay such
claim prior to the expiration of the thirty (30)-day period following the date
on which the Participant gives such notice to the Company (or such shorter period
ending on the date that any payment of taxes with respect to such claim is
due).  If the Company notifies the
Participant in writing prior to the expiration of such period that it desires
to contest such claim, the Participant shall:


 


(i)       Give the Company any information reasonably
requested by the Company relating to such claim,


 


21













 


(ii)       Take such action in connection with contesting
such claim as the Company shall reasonably request in writing from time to
time, including, without limitation, accepting legal representation with
respect to such claim by an attorney reasonably selected by the Company,


 


(iii)      Cooperate with the Company in good faith in order
to effectively contest such claim, and


 


(iv)      Permit the Company to participate in any proceedings
relating to such claim;


 


provided,
however, that the Company shall bear and pay directly all costs and expenses
(including additional interest and penalties) incurred in connection with such
contest and shall indemnify and hold the Participant harmless, on an after-tax
basis, for any Excise Tax or income tax (including interest and penalties with
respect thereto) imposed as a result of such representation and payment of
costs and expenses.  Without limiting the
foregoing provision of this paragraph (c), the Company shall control all
proceedings taken in connection with such contest and, at its sole option, may
pursue or forego any and all administrative appeals, proceedings, hearings, and
conferences with the taxing authority in respect of such claim and may, at its
sole option, either direct the Participant to pay the tax claimed and sue for a
refund or contest the claim in any permissible manner; and the Participant
agrees to prosecute such contest to a determination before any administrative tribunal,
in a court of initial jurisdiction and in one or more appellate courts, as the
Company shall determine; provided, however, that if the Company directs the
Participant to pay such claim and sue for a refund, the Company shall advance
the amount of such payment to the Participant on an interest-free basis and
shall indemnify and hold the Participant harmless, on an after-tax basis, from
any Excise Tax or income tax (including interest or penalties with respect
thereto) imposed with respect to such advance or with respect to any imputed
income with respect to such advance; and further provided that any extension of
the statute of limitations relating to payment of taxes for the taxable year of
the Participant with respect to which such contested amount is claimed to be
due is limited solely to such contested amount. 
Furthermore, the Company’s control of the contest shall be limited to
issues with respect to which a Gross-Up Payment would be payable hereunder and
the Participant shall be entitled to settle or contest, as the case may be, any
other issue raised by the Internal Revenue Service or any other taxing
authority.


 


(d)       If, after the receipt by the Participant of an
amount advanced by the Company pursuant to paragraph (c) above, the
Participant becomes entitled to receive any refund with respect to such claim,
the Participant shall (subject to the Company’s complying with the requirements
of said paragraph (c)) promptly pay to the Company the amount of such
refund (together with any interest paid or credited thereon, after taxes
applicable thereto).  If, after the
receipt by the Participant of an amount advanced by the Company pursuant to
said paragraph (c), a determination is made that the Participant shall not
be entitled to any refund with respect to such claim and the Company does not
notify the Participant in writing of its intent to contest such denial of
refund prior to the expiration of thirty (30) days after such
determination, then such advance shall be forgiven and shall not be required to
be repaid (provided that such forgiveness shall be made no later than the end
of the Participant’s taxable year next following the Participant’s taxable year
in which the Participant remits the related taxes); and the amount of such
advance shall offset, to the extent thereof, the amount of the Gross-Up Payment
required to be paid.


 


22













 


ARTICLE IX


SPECIAL PROVISIONS


 


The Company may determine to provide special benefits for any
Participant as set forth in separate documents which may be appended
hereto.  To the extent that the Company
has so determined, the Participant shall be entitled to the benefits provided
in such documents, and to the extent that there is any inconsistency between
this Plan and such document, and subject to Section 5.3, such other
document will govern.


 


23













 


Appendix A


 


Special
Provisions for Peter M. Turner, Donald H. Johnson and

A. David Joseph (Group “A” Participants)


 


The
retirement benefits accrued by Group A Participants under the Plan shall
be governed and calculated in accordance with Plan provisions, except that:


 


(a)       1994 Benefit Amount.  Without regard to the formula set forth in Section 3.1(a),
the early retirement benefit payable under Article III of the Plan during
the 1994 calendar year shall be:


 


(i)       The Group A Participant’s total monthly salary,
excluding bonuses, fringe benefits and other special compensation, in the month
prior to his Early Retirement Date, less


 


(ii)       the Group A Participant’s SPX Qualified Plan
Benefit and any benefit from such Group A Participant’s former employer’s tax
qualified defined benefit plan (if any),


 


all determined as of the Participant’s Early
Retirement Date.


 


(b)       Benefit Amount for Years After 1994.  The
early retirement benefit payable to Group A Participants under the Plan
for years after 1994 shall be calculated in accordance with the formula
contained in Section 3.1(a) and all other Plan provisions, using the
definition of Final Average Pay contained in Section 1.11 of the Plan, or,
if greater:


 


(i)       the amount of the Group A Participant’s
1993 compensation divided by 12, using the definition of compensation contained
in the second to the last paragraph of Section 2.1(k) of the SPX
Qualified Plan; or


 


(ii)       the amount of the Group A Participant’s
1994 compensation divided by 12, using the definition of compensation contained
in the second to last paragraph of Section 2.1(k) of the SPX
Qualified Plan.


 


24













 


Appendix B


 


Special
Provisions for Budd Werner and Curt Atkisson (“Group B Participants”)


 


The
retirement benefits accrued by Group B Participants under the Plan shall
be governed and calculated in accordance with Plan provisions, except that:


 


(a)       Continuous Service.  For purposes of calculating Continuous
Service for each Group B Participant under Section 1.8 of the Plan,
one additional year of service will be added to such Participant’s Continuous
Service.


 


(b)       Final Average Pay.  For purposes of calculating Final Average Pay
for each Group B Participant under Section 1.11 of the Plan, the
average monthly pay of the Group B Participant for the highest two out of
the last five calendar years of Company employment shall be used in such
determination instead of such pay for the highest three out of the last ten
calendar years of Company employment.


 


25













 


Appendix C


 


Special
Provisions for Dale Johnson


 


The
retirement benefit accrued by Dale Johnson under the Plan shall be governed and
calculated in accordance with Plan provisions, except that pursuant to the
provisions of Section 3.2(a)(2) of the Plan, the Compensation
Committee shall waive any early retirement payment reductions otherwise
applicable with respect to benefits payable to him under the Plan on or after
the date that Mr. Johnson reaches age 60.  Any benefit payable under the Plan to Mr. Johnson
prior to the date that he reaches age 60 shall be reduced in accordance
with the provisions of Section 3.2(a).


 


26













 


Appendix D


 


Special
Provisions for David Reynolds


 


David
Reynolds shall receive benefits in accordance with Plan provisions, except
that:


 


(a)       Bridge Benefit.  A monthly bridge benefit shall be paid in the
amount of $5,834.00 from July 1, 1995 through December 31, 2000, or
such shorter period as Mr. Reynolds may live.  In the event of his death prior to December 31,
2000, his Surviving Spouse, if any, shall receive the Plan’s Surviving Spouse
pension.


 


(b)       Early Retirement Date.  On September 1, 2001 (age 62), Mr. Reynolds
may commence to receive his unreduced benefit from this Plan, as if he had
retired from active employment with the Company at that date.  Mr. Reynolds may elect to have benefits
begin as early as January 1, 2001, subject to the Plan’s usual reductions
for benefit commencement prior to age 62.


 


27










 


Appendix E



Special Provisions for John Tyson


 


The
retirement benefit accrued by John Tyson under the Plan upon his retirement on December 31,
1997 shall be a lifetime annuity of $100,000 per year, less his SPX Qualified
Plan Benefit and any adjustment required for the selection of any optional form
of benefit.


 


28













 


Appendix F



Special Provisions for Fred Florjancic


 


Fred
Florjancic will be treated as though he were a participant in the SPX Qualified
Plan for purposes of determining the eligibility for benefits and the amount of
benefits under this Plan.


 


29













 


Appendix G



Special Provisions for Jay Caraviello and William Griffiths


 


Jay
Caraviello and William Griffiths will be treated as though they were
participants in this Plan beginning as of February 27, 2003, the date they
were named officers of SPX Corporation (i.e.
Continuous Service shall commence as of such date) for purposes of determining
the amount of benefits payable to them under this Plan.


 


30













 


Appendix H



Special Provisions for Ross Bricker


 


Ross
Bricker will be treated as though he were a participant in the SPX Qualified
Plan for purposes of determining the eligibility for benefits and the amount of
benefits under this Plan.


 


31













 


Appendix
I



Special Provisions for Don L. Canterna and David A. Kowalski


 


Don L.
Canterna and David A. Kowalski will be treated as though they were participants
in this Plan beginning on August 24, 2005, the date they were named
officers of SPX Corporation (i.e.,
Continuous Service shall commence as of such date) for purposes of determining
the amount of benefits payable to them under this Plan.


 


32













 


Appendix
J



Special Provisions for Kevin Lilly


 


Kevin
Lilly will be treated (i) as though he were a participant in this Plan
beginning on January 1, 2006, the date he was named an officer of SPX
Corporation (i.e., Continuous
Service shall commence as of such date) for purposes of determining the amount
of benefits payable to him under this Plan and (ii) as though he were a
participant in the SPX Qualified Plan for purposes of determining the eligibility
for benefits and the amount of benefits under the Plan.


 


33













 


Appendix
K


 


Special
Provisions for Sharon K. Jenkins


 


Sharon
K. Jenkins will be treated (i) as though she were a participant in this
Plan beginning on October 2, 2006, the date she was named an officer of
SPX Corporation (i.e., Continuous
Service shall commence as of such date) for purposes of determining the amount
of benefits payable to her under this Plan and (ii) as though she were a participant
in the SPX Qualified Plan for purposes of determining the eligibility for
benefits and the amount of benefits under the Plan.


 


34













 


Appendix
L


 


Special
Provisions for James A. Peters


 


James
A. Peters will be treated as though he were a participant in this Plan
beginning on December 13, 2006, the date he was named an officer of SPX
Corporation (i.e., Continuous
Service shall commence as of such date) for purposes of determining the amount
of benefits payable to him under this Plan.


 


35










 


TABLE A


 


Table A


Factors to Convert a 100% Joint and
Survivor Annuity to a Life Annuity


 


Supplemental Retirement Plan for Top
Management


 


Equivalent Benefit Payable Under Single
Life Annuity Option for Each $1.00 Otherwise Payable


 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  
	
  20

  	
   

  	
  1.0486

  	
   

  	
  1.0469

  	
   

  	
  1.0451

  	
   

  	
  1.0434

  	
   

  	
  1.0417

  	
   

  	
  1.0400

  	
   

  	
  1.0383

  	
   

  	
  1.0367

  	
   

  	
  1.0351

  	
   

  	
  1.0336

  	
   

  
	
  21

  	
   

  	
  1.0524

  	
   

  	
  1.0506

  	
   

  	
  1.0487

  	
   

  	
  1.0469

  	
   

  	
  1.0451

  	
   

  	
  1.0433

  	
   

  	
  1.0415

  	
   

  	
  1.0398

  	
   

  	
  1.0381

  	
   

  	
  1.0364

  	
   

  
	
  22

  	
   

  	
  1.0565

  	
   

  	
  1.0546

  	
   

  	
  1.0526

  	
   

  	
  1.0507

  	
   

  	
  1.0487

  	
   

  	
  1.0468

  	
   

  	
  1.0450

  	
   

  	
  1.0431

  	
   

  	
  1.0413

  	
   

  	
  1.0395

  	
   

  
	
  23

  	
   

  	
  1.0609

  	
   

  	
  1.0589

  	
   

  	
  1.0568

  	
   

  	
  1.0547

  	
   

  	
  1.0527

  	
   

  	
  1.0507

  	
   

  	
  1.0487

  	
   

  	
  1.0467

  	
   

  	
  1.0448

  	
   

  	
  1.0429

  	
   

  
	
  24

  	
   

  	
  1.0656

  	
   

  	
  1.0635

  	
   

  	
  1.0613

  	
   

  	
  1.0591

  	
   

  	
  1.0570

  	
   

  	
  1.0548

  	
   

  	
  1.0527

  	
   

  	
  1.0506

  	
   

  	
  1.0486

  	
   

  	
  1.0465

  	
   

  
	
  25

  	
   

  	
  1.0707

  	
   

  	
  1.0684

  	
   

  	
  1.0661

  	
   

  	
  1.0639

  	
   

  	
  1.0616

  	
   

  	
  1.0593

  	
   

  	
  1.0571

  	
   

  	
  1.0549

  	
   

  	
  1.0527

  	
   

  	
  1.0505

  	
   

  
	
  26

  	
   

  	
  1.0761

  	
   

  	
  1.0737

  	
   

  	
  1.0713

  	
   

  	
  1.0689

  	
   

  	
  1.0665

  	
   

  	
  1.0642

  	
   

  	
  1.0618

  	
   

  	
  1.0594

  	
   

  	
  1.0571

  	
   

  	
  1.0548

  	
   

  
	
  27

  	
   

  	
  1.0819

  	
   

  	
  1.0794

  	
   

  	
  1.0769

  	
   

  	
  1.0744

  	
   

  	
  1.0719

  	
   

  	
  1.0694

  	
   

  	
  1.0668

  	
   

  	
  1.0644

  	
   

  	
  1.0619

  	
   

  	
  1.0594

  	
   

  
	
  28

  	
   

  	
  1.0880

  	
   

  	
  1.0855

  	
   

  	
  1.0828

  	
   

  	
  1.0802

  	
   

  	
  1.0776

  	
   

  	
  1.0749

  	
   

  	
  1.0723

  	
   

  	
  1.0697

  	
   

  	
  1.0670

  	
   

  	
  1.0644

  	
   

  
	
  29

  	
   

  	
  1.0946

  	
   

  	
  1.0919

  	
   

  	
  1.0892

  	
   

  	
  1.0865

  	
   

  	
  1.0837

  	
   

  	
  1.0809

  	
   

  	
  1.0782

  	
   

  	
  1.0754

  	
   

  	
  1.0726

  	
   

  	
  1.0699

  	
   

  
	
  30

  	
   

  	
  1.1017

  	
   

  	
  1.0989

  	
   

  	
  1.0960

  	
   

  	
  1.0932

  	
   

  	
  1.0903

  	
   

  	
  1.0874

  	
   

  	
  1.0845

  	
   

  	
  1.0816

  	
   

  	
  1.0786

  	
   

  	
  1.0757

  	
   

  
	
  31

  	
   

  	
  1.1092

  	
   

  	
  1.1063

  	
   

  	
  1.1033

  	
   

  	
  1.1003

  	
   

  	
  1.0973

  	
   

  	
  1.0943

  	
   

  	
  1.0912

  	
   

  	
  1.0882

  	
   

  	
  1.0851

  	
   

  	
  1.0820

  	
   

  
	
  32

  	
   

  	
  1.1172

  	
   

  	
  1.1142

  	
   

  	
  1.1111

  	
   

  	
  1.1080

  	
   

  	
  1.1049

  	
   

  	
  1.1017

  	
   

  	
  1.0985

  	
   

  	
  1.0953

  	
   

  	
  1.0921

  	
   

  	
  1.0888

  	
   

  
	
  33

  	
   

  	
  1.1257

  	
   

  	
  1.1226

  	
   

  	
  1.1194

  	
   

  	
  1.1162

  	
   

  	
  1.1129

  	
   

  	
  1.1096

  	
   

  	
  1.1063

  	
   

  	
  1.1029

  	
   

  	
  1.0995

  	
   

  	
  1.0961

  	
   

  
	
  34

  	
   

  	
  1.1347

  	
   

  	
  1.1315

  	
   

  	
  1.1283

  	
   

  	
  1.1249

  	
   

  	
  1.1215

  	
   

  	
  1.1181

  	
   

  	
  1.1146

  	
   

  	
  1.1111

  	
   

  	
  1.1076

  	
   

  	
  1.1040

  	
   

  
	
  35

  	
   

  	
  1.1444

  	
   

  	
  1.1411

  	
   

  	
  1.1377

  	
   

  	
  1.1342

  	
   

  	
  1.1307

  	
   

  	
  1.1272

  	
   

  	
  1.1235

  	
   

  	
  1.1199

  	
   

  	
  1.1162

  	
   

  	
  1.1125

  	
   

  
	
  36

  	
   

  	
  1.1547

  	
   

  	
  1.1513

  	
   

  	
  1.1478

  	
   

  	
  1.1442

  	
   

  	
  1.1406

  	
   

  	
  1.1369

  	
   

  	
  1.1331

  	
   

  	
  1.1293

  	
   

  	
  1.1254

  	
   

  	
  1.1215

  	
   

  
	
  37

  	
   

  	
  1.1656

  	
   

  	
  1.1621

  	
   

  	
  1.1585

  	
   

  	
  1.1548

  	
   

  	
  1.1510

  	
   

  	
  1.1472

  	
   

  	
  1.1433

  	
   

  	
  1.1393

  	
   

  	
  1.1353

  	
   

  	
  1.1312

  	
   

  
	
  38

  	
   

  	
  1.1773

  	
   

  	
  1.1737

  	
   

  	
  1.1699

  	
   

  	
  1.1661

  	
   

  	
  1.1622

  	
   

  	
  1.1583

  	
   

  	
  1.1542

  	
   

  	
  1.1501

  	
   

  	
  1.1459

  	
   

  	
  1.1417

  	
   

  
	
  39

  	
   

  	
  1.1897

  	
   

  	
  1.1860

  	
   

  	
  1.1821

  	
   

  	
  1.1782

  	
   

  	
  1.1742

  	
   

  	
  1.1701

  	
   

  	
  1.1659

  	
   

  	
  1.1616

  	
   

  	
  1.1572

  	
   

  	
  1.1528

  	
   

  
	
  40

  	
   

  	
  1.2029

  	
   

  	
  1.1991

  	
   

  	
  1.1951

  	
   

  	
  1.1911

  	
   

  	
  1.1869

  	
   

  	
  1.1827

  	
   

  	
  1.1783

  	
   

  	
  1.1739

  	
   

  	
  1.1694

  	
   

  	
  1.1648

  	
   

  
	
  41

  	
   

  	
  1.2170

  	
   

  	
  1.2130

  	
   

  	
  1.2090

  	
   

  	
  1.2048

  	
   

  	
  1.2005

  	
   

  	
  1.1961

  	
   

  	
  1.1916

  	
   

  	
  1.1871

  	
   

  	
  1.1824

  	
   

  	
  1.1776

  	
   

  
	
  42

  	
   

  	
  1.2320

  	
   

  	
  1.2279

  	
   

  	
  1.2237

  	
   

  	
  1.2194

  	
   

  	
  1.2150

  	
   

  	
  1.2105

  	
   

  	
  1.2059

  	
   

  	
  1.2011

  	
   

  	
  1.1963

  	
   

  	
  1.1913

  	
   

  
	
  43

  	
   

  	
  1.2478

  	
   

  	
  1.2437

  	
   

  	
  1.2394

  	
   

  	
  1.2350

  	
   

  	
  1.2304

  	
   

  	
  1.2257

  	
   

  	
  1.2210

  	
   

  	
  1.2161

  	
   

  	
  1.2110

  	
   

  	
  1.2059

  	
   

  
	
  44

  	
   

  	
  1.2647

  	
   

  	
  1.2604

  	
   

  	
  1.2560

  	
   

  	
  1.2514

  	
   

  	
  1.2467

  	
   

  	
  1.2419

  	
   

  	
  1.2370

  	
   

  	
  1.2319

  	
   

  	
  1.2267

  	
   

  	
  1.2214

  	
   

  
	
  45

  	
   

  	
  1.2825

  	
   

  	
  1.2781

  	
   

  	
  1.2735

  	
   

  	
  1.2689

  	
   

  	
  1.2640

  	
   

  	
  1.2591

  	
   

  	
  1.2540

  	
   

  	
  1.2488

  	
   

  	
  1.2434

  	
   

  	
  1.2379

  	
   

  
	
  46

  	
   

  	
  1.3012

  	
   

  	
  1.2967

  	
   

  	
  1.2921

  	
   

  	
  1.2873

  	
   

  	
  1.2823

  	
   

  	
  1.2772

  	
   

  	
  1.2720

  	
   

  	
  1.2666

  	
   

  	
  1.2611

  	
   

  	
  1.2554

  	
   

  
	
  47

  	
   

  	
  1.3211

  	
   

  	
  1.3165

  	
   

  	
  1.3117

  	
   

  	
  1.3067

  	
   

  	
  1.3016

  	
   

  	
  1.2964

  	
   

  	
  1.2910

  	
   

  	
  1.2854

  	
   

  	
  1.2797

  	
   

  	
  1.2739

  	
   

  
	
  48

  	
   

  	
  1.3420

  	
   

  	
  1.3373

  	
   

  	
  1.3324

  	
   

  	
  1.3273

  	
   

  	
  1.3221

  	
   

  	
  1.3167

  	
   

  	
  1.3111

  	
   

  	
  1.3054

  	
   

  	
  1.2995

  	
   

  	
  1.2934

  	
   

  
	
  49

  	
   

  	
  1.3641

  	
   

  	
  1.3593

  	
   

  	
  1.3542

  	
   

  	
  1.3490

  	
   

  	
  1.3436

  	
   

  	
  1.3381

  	
   

  	
  1.3324

  	
   

  	
  1.3265

  	
   

  	
  1.3204

  	
   

  	
  1.3141

  	
   

  
	
  50

  	
   

  	
  1.3875

  	
   

  	
  1.3825

  	
   

  	
  1.3773

  	
   

  	
  1.3720

  	
   

  	
  1.3664

  	
   

  	
  1.3607

  	
   

  	
  1.3548

  	
   

  	
  1.3488

  	
   

  	
  1.3425

  	
   

  	
  1.3360

  	
   

  
	
  51

  	
   

  	
  1.4122

  	
   

  	
  1.4070

  	
   

  	
  1.4017

  	
   

  	
  1.3962

  	
   

  	
  1.3905

  	
   

  	
  1.3847

  	
   

  	
  1.3786

  	
   

  	
  1.3724

  	
   

  	
  1.3659

  	
   

  	
  1.3593

  	
   

  
	
  52

  	
   

  	
  1.4383

  	
   

  	
  1.4330

  	
   

  	
  1.4276

  	
   

  	
  1.4219

  	
   

  	
  1.4161

  	
   

  	
  1.4100

  	
   

  	
  1.4038

  	
   

  	
  1.3974

  	
   

  	
  1.3907

  	
   

  	
  1.3838

  	
   

  
	
  53

  	
   

  	
  1.4659

  	
   

  	
  1.4605

  	
   

  	
  1.4549

  	
   

  	
  1.4491

  	
   

  	
  1.4431

  	
   

  	
  1.4369

  	
   

  	
  1.4305

  	
   

  	
  1.4239

  	
   

  	
  1.4170

  	
   

  	
  1.4099

  	
   

  
	
  54

  	
   

  	
  1.4953

  	
   

  	
  1.4897

  	
   

  	
  1.4840

  	
   

  	
  1.4780

  	
   

  	
  1.4718

  	
   

  	
  1.4654

  	
   

  	
  1.4588

  	
   

  	
  1.4520

  	
   

  	
  1.4450

  	
   

  	
  1.4377

  	
   

  
	
  55

  	
   

  	
  1.5264

  	
   

  	
  1.5207

  	
   

  	
  1.5148

  	
   

  	
  1.5087

  	
   

  	
  1.5023

  	
   

  	
  1.4958

  	
   

  	
  1.4890

  	
   

  	
  1.4819

  	
   

  	
  1.4747

  	
   

  	
  1.4672

  	
   

  
	
  56

  	
   

  	
  1.5596

  	
   

  	
  1.5538

  	
   

  	
  1.5477

  	
   

  	
  1.5414

  	
   

  	
  1.5349

  	
   

  	
  1.5281

  	
   

  	
  1.5211

  	
   

  	
  1.5138

  	
   

  	
  1.5063

  	
   

  	
  1.4986

  	
   

  
	
  57

  	
   

  	
  1.5950

  	
   

  	
  1.5890

  	
   

  	
  1.5828

  	
   

  	
  1.5763

  	
   

  	
  1.5695

  	
   

  	
  1.5626

  	
   

  	
  1.5554

  	
   

  	
  1.5479

  	
   

  	
  1.5402

  	
   

  	
  1.5322

  	
   

  
	
  58

  	
   

  	
  1.6329

  	
   

  	
  1.6267

  	
   

  	
  1.6203

  	
   

  	
  1.6136

  	
   

  	
  1.6067

  	
   

  	
  1.5995

  	
   

  	
  1.5920

  	
   

  	
  1.5843

  	
   

  	
  1.5764

  	
   

  	
  1.5681

  	
   

  
	
  59

  	
   

  	
  1.6735

  	
   

  	
  1.6671

  	
   

  	
  1.6605

  	
   

  	
  1.6536

  	
   

  	
  1.6464

  	
   

  	
  1.6390

  	
   

  	
  1.6314

  	
   

  	
  1.6234

  	
   

  	
  1.6152

  	
   

  	
  1.6067

  	
   

  
	
  60

  	
   

  	
  1.7171

  	
   

  	
  1.7105

  	
   

  	
  1.7036

  	
   

  	
  1.6965

  	
   

  	
  1.6892

  	
   

  	
  1.6815

  	
   

  	
  1.6736

  	
   

  	
  1.6654

  	
   

  	
  1.6569

  	
   

  	
  1.6481

  	
   

  
	
  61

  	
   

  	
  1.7639

  	
   

  	
  1.7571

  	
   

  	
  1.7501

  	
   

  	
  1.7427

  	
   

  	
  1.7351

  	
   

  	
  1.7273

  	
   

  	
  1.7191

  	
   

  	
  1.7106

  	
   

  	
  1.7018

  	
   

  	
  1.6927

  	
   

  
	
  62

  	
   

  	
  1.8144

  	
   

  	
  1.8073

  	
   

  	
  1.8001

  	
   

  	
  1.7925

  	
   

  	
  1.7846

  	
   

  	
  1.7765

  	
   

  	
  1.7680

  	
   

  	
  1.7593

  	
   

  	
  1.7502

  	
   

  	
  1.7407

  	
   

  
	
  63

  	
   

  	
  1.8687

  	
   

  	
  1.8614

  	
   

  	
  1.8539

  	
   

  	
  1.8461

  	
   

  	
  1.8379

  	
   

  	
  1.8295

  	
   

  	
  1.8208

  	
   

  	
  1.8117

  	
   

  	
  1.8023

  	
   

  	
  1.7925

  	
   

  
	
  64

  	
   

  	
  1.9271

  	
   

  	
  1.9196

  	
   

  	
  1.9118

  	
   

  	
  1.9037

  	
   

  	
  1.8953

  	
   

  	
  1.8866

  	
   

  	
  1.8775

  	
   

  	
  1.8681

  	
   

  	
  1.8584

  	
   

  	
  1.8482

  	
   

  
	
  65

  	
   

  	
  1.9900

  	
   

  	
  1.9822

  	
   

  	
  1.9741

  	
   

  	
  1.9657

  	
   

  	
  1.9570

  	
   

  	
  1.9480

  	
   

  	
  1.9386

  	
   

  	
  1.9288

  	
   

  	
  1.9187

  	
   

  	
  1.9082

  	
   

  
	
  66

  	
   

  	
  2.0574

  	
   

  	
  2.0493

  	
   

  	
  2.0409

  	
   

  	
  2.0322

  	
   

  	
  2.0232

  	
   

  	
  2.0138

  	
   

  	
  2.0040

  	
   

  	
  1.9939

  	
   

  	
  1.9834

  	
   

  	
  1.9725

  	
   

  
	
  67

  	
   

  	
  2.1294

  	
   

  	
  2.1210

  	
   

  	
  2.1123

  	
   

  	
  2.1033

  	
   

  	
  2.0939

  	
   

  	
  2.0841

  	
   

  	
  2.0740

  	
   

  	
  2.0635

  	
   

  	
  2.0525

  	
   

  	
  2.0412

  	
   

  
	
  68

  	
   

  	
  2.2066

  	
   

  	
  2.1979

  	
   

  	
  2.1888

  	
   

  	
  2.1794

  	
   

  	
  2.1697

  	
   

  	
  2.1595

  	
   

  	
  2.1490

  	
   

  	
  2.1381

  	
   

  	
  2.1267

  	
   

  	
  2.1149

  	
   

  
	
  69

  	
   

  	
  2.2900

  	
   

  	
  2.2809

  	
   

  	
  2.2715

  	
   

  	
  2.2617

  	
   

  	
  2.2516

  	
   

  	
  2.2410

  	
   

  	
  2.2301

  	
   

  	
  2.2187

  	
   

  	
  2.2068

  	
   

  	
  2.1946

  	
   

  
	
  70

  	
   

  	
  2.3806

  	
   

  	
  2.3711

  	
   

  	
  2.3613

  	
   

  	
  2.3511

  	
   

  	
  2.3406

  	
   

  	
  2.3296

  	
   

  	
  2.3181

  	
   

  	
  2.3062

  	
   

  	
  2.2939

  	
   

  	
  2.2811

  	
   

  



 


36













 


 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  30

  	
   

  	
  31

  	
   

  	
  32

  	
   

  	
  33

  	
   

  	
  34

  	
   

  	
  35

  	
   

  	
  36

  	
   

  	
  37

  	
   

  	
  38

  	
   

  	
  39

  	
   

  
	
  20

  	
   

  	
  1.0321

  	
   

  	
  1.0306

  	
   

  	
  1.0292

  	
   

  	
  1.0278

  	
   

  	
  1.0264

  	
   

  	
  1.0251

  	
   

  	
  1.0238

  	
   

  	
  1.0226

  	
   

  	
  1.0214

  	
   

  	
  1.0203

  	
   

  
	
  21

  	
   

  	
  1.0348

  	
   

  	
  1.0332

  	
   

  	
  1.0317

  	
   

  	
  1.0302

  	
   

  	
  1.0287

  	
   

  	
  1.0273

  	
   

  	
  1.0259

  	
   

  	
  1.0246

  	
   

  	
  1.0233

  	
   

  	
  1.0221

  	
   

  
	
  22

  	
   

  	
  1.0378

  	
   

  	
  1.0361

  	
   

  	
  1.0344

  	
   

  	
  1.0328

  	
   

  	
  1.0312

  	
   

  	
  1.0297

  	
   

  	
  1.0282

  	
   

  	
  1.0267

  	
   

  	
  1.0254

  	
   

  	
  1.0240

  	
   

  
	
  23

  	
   

  	
  1.0410

  	
   

  	
  1.0392

  	
   

  	
  1.0374

  	
   

  	
  1.0356

  	
   

  	
  1.0339

  	
   

  	
  1.0323

  	
   

  	
  1.0307

  	
   

  	
  1.0291

  	
   

  	
  1.0276

  	
   

  	
  1.0262

  	
   

  
	
  24

  	
   

  	
  1.0445

  	
   

  	
  1.0426

  	
   

  	
  1.0406

  	
   

  	
  1.0388

  	
   

  	
  1.0369

  	
   

  	
  1.0351

  	
   

  	
  1.0334

  	
   

  	
  1.0317

  	
   

  	
  1.0301

  	
   

  	
  1.0285

  	
   

  
	
  25

  	
   

  	
  1.0483

  	
   

  	
  1.0462

  	
   

  	
  1.0442

  	
   

  	
  1.0422

  	
   

  	
  1.0402

  	
   

  	
  1.0383

  	
   

  	
  1.0364

  	
   

  	
  1.0346

  	
   

  	
  1.0328

  	
   

  	
  1.0311

  	
   

  
	
  26

  	
   

  	
  1.0525

  	
   

  	
  1.0502

  	
   

  	
  1.0480

  	
   

  	
  1.0459

  	
   

  	
  1.0438

  	
   

  	
  1.0417

  	
   

  	
  1.0397

  	
   

  	
  1.0377

  	
   

  	
  1.0358

  	
   

  	
  1.0340

  	
   

  
	
  27

  	
   

  	
  1.0570

  	
   

  	
  1.0546

  	
   

  	
  1.0522

  	
   

  	
  1.0499

  	
   

  	
  1.0476

  	
   

  	
  1.0454

  	
   

  	
  1.0433

  	
   

  	
  1.0411

  	
   

  	
  1.0391

  	
   

  	
  1.0371

  	
   

  
	
  28

  	
   

  	
  1.0619

  	
   

  	
  1.0593

  	
   

  	
  1.0568

  	
   

  	
  1.0543

  	
   

  	
  1.0519

  	
   

  	
  1.0495

  	
   

  	
  1.0472

  	
   

  	
  1.0449

  	
   

  	
  1.0427

  	
   

  	
  1.0405

  	
   

  
	
  29

  	
   

  	
  1.0671

  	
   

  	
  1.0644

  	
   

  	
  1.0617

  	
   

  	
  1.0591

  	
   

  	
  1.0565

  	
   

  	
  1.0539

  	
   

  	
  1.0514

  	
   

  	
  1.0490

  	
   

  	
  1.0466

  	
   

  	
  1.0443

  	
   

  
	
  30

  	
   

  	
  1.0728

  	
   

  	
  1.0700

  	
   

  	
  1.0671

  	
   

  	
  1.0643

  	
   

  	
  1.0615

  	
   

  	
  1.0588

  	
   

  	
  1.0561

  	
   

  	
  1.0534

  	
   

  	
  1.0509

  	
   

  	
  1.0484

  	
   

  
	
  31

  	
   

  	
  1.0790

  	
   

  	
  1.0759

  	
   

  	
  1.0729

  	
   

  	
  1.0699

  	
   

  	
  1.0669

  	
   

  	
  1.0640

  	
   

  	
  1.0611

  	
   

  	
  1.0583

  	
   

  	
  1.0556

  	
   

  	
  1.0528

  	
   

  
	
  32

  	
   

  	
  1.0856

  	
   

  	
  1.0824

  	
   

  	
  1.0792

  	
   

  	
  1.0760

  	
   

  	
  1.0728

  	
   

  	
  1.0697

  	
   

  	
  1.0667

  	
   

  	
  1.0636

  	
   

  	
  1.0607

  	
   

  	
  1.0578

  	
   

  
	
  33

  	
   

  	
  1.0927

  	
   

  	
  1.0893

  	
   

  	
  1.0860

  	
   

  	
  1.0826

  	
   

  	
  1.0792

  	
   

  	
  1.0759

  	
   

  	
  1.0726

  	
   

  	
  1.0694

  	
   

  	
  1.0662

  	
   

  	
  1.0631

  	
   

  
	
  34

  	
   

  	
  1.1004

  	
   

  	
  1.0969

  	
   

  	
  1.0933

  	
   

  	
  1.0897

  	
   

  	
  1.0862

  	
   

  	
  1.0826

  	
   

  	
  1.0791

  	
   

  	
  1.0757

  	
   

  	
  1.0723

  	
   

  	
  1.0689

  	
   

  
	
  35

  	
   

  	
  1.1087

  	
   

  	
  1.1049

  	
   

  	
  1.1012

  	
   

  	
  1.0974

  	
   

  	
  1.0936

  	
   

  	
  1.0899

  	
   

  	
  1.0862

  	
   

  	
  1.0825

  	
   

  	
  1.0789

  	
   

  	
  1.0753

  	
   

  
	
  36

  	
   

  	
  1.1176

  	
   

  	
  1.1136

  	
   

  	
  1.1097

  	
   

  	
  1.1057

  	
   

  	
  1.1017

  	
   

  	
  1.0978

  	
   

  	
  1.0938

  	
   

  	
  1.0899

  	
   

  	
  1.0860

  	
   

  	
  1.0822

  	
   

  
	
  37

  	
   

  	
  1.1271

  	
   

  	
  1.1230

  	
   

  	
  1.1188

  	
   

  	
  1.1146

  	
   

  	
  1.1104

  	
   

  	
  1.1063

  	
   

  	
  1.1021

  	
   

  	
  1.0979

  	
   

  	
  1.0938

  	
   

  	
  1.0897

  	
   

  
	
  38

  	
   

  	
  1.1374

  	
   

  	
  1.1330

  	
   

  	
  1.1287

  	
   

  	
  1.1243

  	
   

  	
  1.1199

  	
   

  	
  1.1154

  	
   

  	
  1.1110

  	
   

  	
  1.1066

  	
   

  	
  1.1023

  	
   

  	
  1.0979

  	
   

  
	
  39

  	
   

  	
  1.1484

  	
   

  	
  1.1438

  	
   

  	
  1.1392

  	
   

  	
  1.1346

  	
   

  	
  1.1300

  	
   

  	
  1.1253

  	
   

  	
  1.1207

  	
   

  	
  1.1160

  	
   

  	
  1.1114

  	
   

  	
  1.1068

  	
   

  
	
  40

  	
   

  	
  1.1601

  	
   

  	
  1.1554

  	
   

  	
  1.1506

  	
   

  	
  1.1458

  	
   

  	
  1.1409

  	
   

  	
  1.1360

  	
   

  	
  1.1311

  	
   

  	
  1.1262

  	
   

  	
  1.1213

  	
   

  	
  1.1164

  	
   

  
	
  41

  	
   

  	
  1.1728

  	
   

  	
  1.1678

  	
   

  	
  1.1628

  	
   

  	
  1.1578

  	
   

  	
  1.1527

  	
   

  	
  1.1475

  	
   

  	
  1.1424

  	
   

  	
  1.1372

  	
   

  	
  1.1320

  	
   

  	
  1.1268

  	
   

  
	
  42

  	
   

  	
  1.1863

  	
   

  	
  1.1811

  	
   

  	
  1.1759

  	
   

  	
  1.1707

  	
   

  	
  1.1653

  	
   

  	
  1.1599

  	
   

  	
  1.1545

  	
   

  	
  1.1490

  	
   

  	
  1.1436

  	
   

  	
  1.1381

  	
   

  
	
  43

  	
   

  	
  1.2007

  	
   

  	
  1.1953

  	
   

  	
  1.1899

  	
   

  	
  1.1844

  	
   

  	
  1.1788

  	
   

  	
  1.1732

  	
   

  	
  1.1675

  	
   

  	
  1.1618

  	
   

  	
  1.1560

  	
   

  	
  1.1502

  	
   

  
	
  44

  	
   

  	
  1.2160

  	
   

  	
  1.2105

  	
   

  	
  1.2048

  	
   

  	
  1.1991

  	
   

  	
  1.1933

  	
   

  	
  1.1874

  	
   

  	
  1.1814

  	
   

  	
  1.1754

  	
   

  	
  1.1693

  	
   

  	
  1.1632

  	
   

  
	
  45

  	
   

  	
  1.2323

  	
   

  	
  1.2265

  	
   

  	
  1.2207

  	
   

  	
  1.2147

  	
   

  	
  1.2086

  	
   

  	
  1.2025

  	
   

  	
  1.1962

  	
   

  	
  1.1899

  	
   

  	
  1.1836

  	
   

  	
  1.1772

  	
   

  
	
  46

  	
   

  	
  1.2496

  	
   

  	
  1.2436

  	
   

  	
  1.2375

  	
   

  	
  1.2313

  	
   

  	
  1.2250

  	
   

  	
  1.2186

  	
   

  	
  1.2121

  	
   

  	
  1.2054

  	
   

  	
  1.1988

  	
   

  	
  1.1920

  	
   

  
	
  47

  	
   

  	
  1.2678

  	
   

  	
  1.2617

  	
   

  	
  1.2554

  	
   

  	
  1.2489

  	
   

  	
  1.2424

  	
   

  	
  1.2357

  	
   

  	
  1.2289

  	
   

  	
  1.2220

  	
   

  	
  1.2150

  	
   

  	
  1.2079

  	
   

  
	
  48

  	
   

  	
  1.2872

  	
   

  	
  1.2808

  	
   

  	
  1.2743

  	
   

  	
  1.2676

  	
   

  	
  1.2608

  	
   

  	
  1.2538

  	
   

  	
  1.2467

  	
   

  	
  1.2395

  	
   

  	
  1.2322

  	
   

  	
  1.2248

  	
   

  
	
  49

  	
   

  	
  1.3077

  	
   

  	
  1.3011

  	
   

  	
  1.2944

  	
   

  	
  1.2874

  	
   

  	
  1.2803

  	
   

  	
  1.2731

  	
   

  	
  1.2657

  	
   

  	
  1.2582

  	
   

  	
  1.2506

  	
   

  	
  1.2428

  	
   

  
	
  50

  	
   

  	
  1.3294

  	
   

  	
  1.3226

  	
   

  	
  1.3156

  	
   

  	
  1.3084

  	
   

  	
  1.3011

  	
   

  	
  1.2936

  	
   

  	
  1.2859

  	
   

  	
  1.2781

  	
   

  	
  1.2701

  	
   

  	
  1.2620

  	
   

  
	
  51

  	
   

  	
  1.3524

  	
   

  	
  1.3454

  	
   

  	
  1.3381

  	
   

  	
  1.3307

  	
   

  	
  1.3231

  	
   

  	
  1.3153

  	
   

  	
  1.3073

  	
   

  	
  1.2992

  	
   

  	
  1.2909

  	
   

  	
  1.2824

  	
   

  
	
  52

  	
   

  	
  1.3768

  	
   

  	
  1.3695

  	
   

  	
  1.3620

  	
   

  	
  1.3543

  	
   

  	
  1.3465

  	
   

  	
  1.3384

  	
   

  	
  1.3301

  	
   

  	
  1.3216

  	
   

  	
  1.3130

  	
   

  	
  1.3042

  	
   

  
	
  53

  	
   

  	
  1.4027

  	
   

  	
  1.3951

  	
   

  	
  1.3874

  	
   

  	
  1.3795

  	
   

  	
  1.3713

  	
   

  	
  1.3629

  	
   

  	
  1.3543

  	
   

  	
  1.3455

  	
   

  	
  1.3365

  	
   

  	
  1.3274

  	
   

  
	
  54

  	
   

  	
  1.4301

  	
   

  	
  1.4224

  	
   

  	
  1.4144

  	
   

  	
  1.4062

  	
   

  	
  1.3977

  	
   

  	
  1.3890

  	
   

  	
  1.3801

  	
   

  	
  1.3710

  	
   

  	
  1.3617

  	
   

  	
  1.3521

  	
   

  
	
  55

  	
   

  	
  1.4594

  	
   

  	
  1.4514

  	
   

  	
  1.4431

  	
   

  	
  1.4346

  	
   

  	
  1.4259

  	
   

  	
  1.4169

  	
   

  	
  1.4077

  	
   

  	
  1.3982

  	
   

  	
  1.3885

  	
   

  	
  1.3785

  	
   

  
	
  56

  	
   

  	
  1.4906

  	
   

  	
  1.4823

  	
   

  	
  1.4738

  	
   

  	
  1.4650

  	
   

  	
  1.4560

  	
   

  	
  1.4466

  	
   

  	
  1.4371

  	
   

  	
  1.4272

  	
   

  	
  1.4172

  	
   

  	
  1.4068

  	
   

  
	
  57

  	
   

  	
  1.5239

  	
   

  	
  1.5154

  	
   

  	
  1.5066

  	
   

  	
  1.4975

  	
   

  	
  1.4881

  	
   

  	
  1.4785

  	
   

  	
  1.4685

  	
   

  	
  1.4583

  	
   

  	
  1.4479

  	
   

  	
  1.4371

  	
   

  
	
  58

  	
   

  	
  1.5596

  	
   

  	
  1.5508

  	
   

  	
  1.5417

  	
   

  	
  1.5323

  	
   

  	
  1.5226

  	
   

  	
  1.5126

  	
   

  	
  1.5023

  	
   

  	
  1.4917

  	
   

  	
  1.4808

  	
   

  	
  1.4697

  	
   

  
	
  59

  	
   

  	
  1.5979

  	
   

  	
  1.5887

  	
   

  	
  1.5793

  	
   

  	
  1.5696

  	
   

  	
  1.5596

  	
   

  	
  1.5492

  	
   

  	
  1.5385

  	
   

  	
  1.5276

  	
   

  	
  1.5163

  	
   

  	
  1.5047

  	
   

  
	
  60

  	
   

  	
  1.6390

  	
   

  	
  1.6296

  	
   

  	
  1.6198

  	
   

  	
  1.6098

  	
   

  	
  1.5994

  	
   

  	
  1.5886

  	
   

  	
  1.5776

  	
   

  	
  1.5662

  	
   

  	
  1.5544

  	
   

  	
  1.5424

  	
   

  
	
  61

  	
   

  	
  1.6833

  	
   

  	
  1.6735

  	
   

  	
  1.6634

  	
   

  	
  1.6530

  	
   

  	
  1.6422

  	
   

  	
  1.6311

  	
   

  	
  1.6196

  	
   

  	
  1.6078

  	
   

  	
  1.5956

  	
   

  	
  1.5830

  	
   

  
	
  62

  	
   

  	
  1.7310

  	
   

  	
  1.7209

  	
   

  	
  1.7104

  	
   

  	
  1.6996

  	
   

  	
  1.6884

  	
   

  	
  1.6769

  	
   

  	
  1.6650

  	
   

  	
  1.6527

  	
   

  	
  1.6400

  	
   

  	
  1.6270

  	
   

  
	
  63

  	
   

  	
  1.7824

  	
   

  	
  1.7719

  	
   

  	
  1.7611

  	
   

  	
  1.7499

  	
   

  	
  1.7383

  	
   

  	
  1.7263

  	
   

  	
  1.7139

  	
   

  	
  1.7011

  	
   

  	
  1.6879

  	
   

  	
  1.6743

  	
   

  
	
  64

  	
   

  	
  1.8378

  	
   

  	
  1.8269

  	
   

  	
  1.8156

  	
   

  	
  1.8040

  	
   

  	
  1.7919

  	
   

  	
  1.7795

  	
   

  	
  1.7666

  	
   

  	
  1.7533

  	
   

  	
  1.7396

  	
   

  	
  1.7255

  	
   

  
	
  65

  	
   

  	
  1.8973

  	
   

  	
  1.8860

  	
   

  	
  1.8743

  	
   

  	
  1.8622

  	
   

  	
  1.8497

  	
   

  	
  1.8368

  	
   

  	
  1.8234

  	
   

  	
  1.8095

  	
   

  	
  1.7952

  	
   

  	
  1.7805

  	
   

  
	
  66

  	
   

  	
  1.9612

  	
   

  	
  1.9495

  	
   

  	
  1.9373

  	
   

  	
  1.9247

  	
   

  	
  1.9117

  	
   

  	
  1.8982

  	
   

  	
  1.8843

  	
   

  	
  1.8699

  	
   

  	
  1.8550

  	
   

  	
  1.8396

  	
   

  
	
  67

  	
   

  	
  2.0295

  	
   

  	
  2.0173

  	
   

  	
  2.0046

  	
   

  	
  1.9915

  	
   

  	
  1.9780

  	
   

  	
  1.9640

  	
   

  	
  1.9494

  	
   

  	
  1.9344

  	
   

  	
  1.9189

  	
   

  	
  1.9029

  	
   

  
	
  68

  	
   

  	
  2.1027

  	
   

  	
  2.0900

  	
   

  	
  2.0768

  	
   

  	
  2.0632

  	
   

  	
  2.0491

  	
   

  	
  2.0345

  	
   

  	
  2.0193

  	
   

  	
  2.0037

  	
   

  	
  1.9875

  	
   

  	
  1.9708

  	
   

  
	
  69

  	
   

  	
  2.1818

  	
   

  	
  2.1686

  	
   

  	
  2.1549

  	
   

  	
  2.1407

  	
   

  	
  2.1260

  	
   

  	
  2.1107

  	
   

  	
  2.0949

  	
   

  	
  2.0786

  	
   

  	
  2.0617

  	
   

  	
  2.0442

  	
   

  
	
  70

  	
   

  	
  2.2678

  	
   

  	
  2.2540

  	
   

  	
  2.2397

  	
   

  	
  2.2249

  	
   

  	
  2.2095

  	
   

  	
  2.1936

  	
   

  	
  2.1771

  	
   

  	
  2.1600

  	
   

  	
  2.1423

  	
   

  	
  2.1241

  	
   

  



 


37













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  40

  	
   

  	
  41

  	
   

  	
  42

  	
   

  	
  43

  	
   

  	
  44

  	
   

  	
  45

  	
   

  	
  46

  	
   

  	
  47

  	
   

  	
  48

  	
   

  	
  49

  	
   

  
	
  20

  	
   

  	
  1.0192

  	
   

  	
  1.0182

  	
   

  	
  1.0172

  	
   

  	
  1.0162

  	
   

  	
  1.0153

  	
   

  	
  1.0144

  	
   

  	
  1.0136

  	
   

  	
  1.0128

  	
   

  	
  1.0120

  	
   

  	
  1.0113

  	
   

  
	
  21

  	
   

  	
  1.0209

  	
   

  	
  1.0198

  	
   

  	
  1.0187

  	
   

  	
  1.0176

  	
   

  	
  1.0166

  	
   

  	
  1.0156

  	
   

  	
  1.0147

  	
   

  	
  1.0139

  	
   

  	
  1.0130

  	
   

  	
  1.0122

  	
   

  
	
  22

  	
   

  	
  1.0227

  	
   

  	
  1.0215

  	
   

  	
  1.0203

  	
   

  	
  1.0192

  	
   

  	
  1.0181

  	
   

  	
  1.0170

  	
   

  	
  1.0160

  	
   

  	
  1.0151

  	
   

  	
  1.0141

  	
   

  	
  1.0133

  	
   

  
	
  23

  	
   

  	
  1.0248

  	
   

  	
  1.0234

  	
   

  	
  1.0221

  	
   

  	
  1.0209

  	
   

  	
  1.0197

  	
   

  	
  1.0185

  	
   

  	
  1.0174

  	
   

  	
  1.0164

  	
   

  	
  1.0154

  	
   

  	
  1.0144

  	
   

  
	
  24

  	
   

  	
  1.0270

  	
   

  	
  1.0255

  	
   

  	
  1.0241

  	
   

  	
  1.0228

  	
   

  	
  1.0215

  	
   

  	
  1.0202

  	
   

  	
  1.0190

  	
   

  	
  1.0179

  	
   

  	
  1.0168

  	
   

  	
  1.0157

  	
   

  
	
  25

  	
   

  	
  1.0295

  	
   

  	
  1.0279

  	
   

  	
  1.0263

  	
   

  	
  1.0249

  	
   

  	
  1.0234

  	
   

  	
  1.0221

  	
   

  	
  1.0208

  	
   

  	
  1.0195

  	
   

  	
  1.0183

  	
   

  	
  1.0172

  	
   

  
	
  26

  	
   

  	
  1.0322

  	
   

  	
  1.0304

  	
   

  	
  1.0288

  	
   

  	
  1.0272

  	
   

  	
  1.0256

  	
   

  	
  1.0241

  	
   

  	
  1.0227

  	
   

  	
  1.0213

  	
   

  	
  1.0200

  	
   

  	
  1.0188

  	
   

  
	
  27

  	
   

  	
  1.0351

  	
   

  	
  1.0333

  	
   

  	
  1.0315

  	
   

  	
  1.0297

  	
   

  	
  1.0280

  	
   

  	
  1.0264

  	
   

  	
  1.0248

  	
   

  	
  1.0233

  	
   

  	
  1.0219

  	
   

  	
  1.0206

  	
   

  
	
  28

  	
   

  	
  1.0384

  	
   

  	
  1.0364

  	
   

  	
  1.0344

  	
   

  	
  1.0325

  	
   

  	
  1.0307

  	
   

  	
  1.0289

  	
   

  	
  1.0272

  	
   

  	
  1.0256

  	
   

  	
  1.0240

  	
   

  	
  1.0225

  	
   

  
	
  29

  	
   

  	
  1.0420

  	
   

  	
  1.0398

  	
   

  	
  1.0377

  	
   

  	
  1.0356

  	
   

  	
  1.0336

  	
   

  	
  1.0317

  	
   

  	
  1.0298

  	
   

  	
  1.0280

  	
   

  	
  1.0263

  	
   

  	
  1.0247

  	
   

  
	
  30

  	
   

  	
  1.0459

  	
   

  	
  1.0435

  	
   

  	
  1.0412

  	
   

  	
  1.0390

  	
   

  	
  1.0368

  	
   

  	
  1.0347

  	
   

  	
  1.0327

  	
   

  	
  1.0308

  	
   

  	
  1.0289

  	
   

  	
  1.0271

  	
   

  
	
  31

  	
   

  	
  1.0502

  	
   

  	
  1.0476

  	
   

  	
  1.0451

  	
   

  	
  1.0427

  	
   

  	
  1.0404

  	
   

  	
  1.0381

  	
   

  	
  1.0359

  	
   

  	
  1.0338

  	
   

  	
  1.0318

  	
   

  	
  1.0298

  	
   

  
	
  32

  	
   

  	
  1.0549

  	
   

  	
  1.0521

  	
   

  	
  1.0494

  	
   

  	
  1.0468

  	
   

  	
  1.0443

  	
   

  	
  1.0418

  	
   

  	
  1.0394

  	
   

  	
  1.0371

  	
   

  	
  1.0349

  	
   

  	
  1.0328

  	
   

  
	
  33

  	
   

  	
  1.0600

  	
   

  	
  1.0571

  	
   

  	
  1.0541

  	
   

  	
  1.0513

  	
   

  	
  1.0486

  	
   

  	
  1.0459

  	
   

  	
  1.0433

  	
   

  	
  1.0408

  	
   

  	
  1.0384

  	
   

  	
  1.0361

  	
   

  
	
  34

  	
   

  	
  1.0657

  	
   

  	
  1.0624

  	
   

  	
  1.0593

  	
   

  	
  1.0562

  	
   

  	
  1.0533

  	
   

  	
  1.0504

  	
   

  	
  1.0476

  	
   

  	
  1.0448

  	
   

  	
  1.0422

  	
   

  	
  1.0397

  	
   

  
	
  35

  	
   

  	
  1.0718

  	
   

  	
  1.0683

  	
   

  	
  1.0649

  	
   

  	
  1.0616

  	
   

  	
  1.0584

  	
   

  	
  1.0553

  	
   

  	
  1.0523

  	
   

  	
  1.0493

  	
   

  	
  1.0465

  	
   

  	
  1.0437

  	
   

  
	
  36

  	
   

  	
  1.0785

  	
   

  	
  1.0748

  	
   

  	
  1.0711

  	
   

  	
  1.0676

  	
   

  	
  1.0641

  	
   

  	
  1.0607

  	
   

  	
  1.0574

  	
   

  	
  1.0542

  	
   

  	
  1.0511

  	
   

  	
  1.0481

  	
   

  
	
  37

  	
   

  	
  1.0857

  	
   

  	
  1.0818

  	
   

  	
  1.0779

  	
   

  	
  1.0740

  	
   

  	
  1.0703

  	
   

  	
  1.0666

  	
   

  	
  1.0631

  	
   

  	
  1.0596

  	
   

  	
  1.0563

  	
   

  	
  1.0530

  	
   

  
	
  38

  	
   

  	
  1.0936

  	
   

  	
  1.0894

  	
   

  	
  1.0852

  	
   

  	
  1.0811

  	
   

  	
  1.0771

  	
   

  	
  1.0731

  	
   

  	
  1.0693

  	
   

  	
  1.0655

  	
   

  	
  1.0619

  	
   

  	
  1.0584

  	
   

  
	
  39

  	
   

  	
  1.1022

  	
   

  	
  1.0977

  	
   

  	
  1.0932

  	
   

  	
  1.0888

  	
   

  	
  1.0845

  	
   

  	
  1.0803

  	
   

  	
  1.0761

  	
   

  	
  1.0721

  	
   

  	
  1.0681

  	
   

  	
  1.0643

  	
   

  
	
  40

  	
   

  	
  1.1115

  	
   

  	
  1.1067

  	
   

  	
  1.1019

  	
   

  	
  1.0972

  	
   

  	
  1.0926

  	
   

  	
  1.0880

  	
   

  	
  1.0836

  	
   

  	
  1.0792

  	
   

  	
  1.0750

  	
   

  	
  1.0708

  	
   

  
	
  41

  	
   

  	
  1.1217

  	
   

  	
  1.1165

  	
   

  	
  1.1114

  	
   

  	
  1.1064

  	
   

  	
  1.1014

  	
   

  	
  1.0966

  	
   

  	
  1.0918

  	
   

  	
  1.0871

  	
   

  	
  1.0825

  	
   

  	
  1.0780

  	
   

  
	
  42

  	
   

  	
  1.1326

  	
   

  	
  1.1272

  	
   

  	
  1.1218

  	
   

  	
  1.1164

  	
   

  	
  1.1111

  	
   

  	
  1.1058

  	
   

  	
  1.1007

  	
   

  	
  1.0956

  	
   

  	
  1.0907

  	
   

  	
  1.0858

  	
   

  
	
  43

  	
   

  	
  1.1444

  	
   

  	
  1.1386

  	
   

  	
  1.1329

  	
   

  	
  1.1272

  	
   

  	
  1.1215

  	
   

  	
  1.1159

  	
   

  	
  1.1104

  	
   

  	
  1.1050

  	
   

  	
  1.0996

  	
   

  	
  1.0944

  	
   

  
	
  44

  	
   

  	
  1.1571

  	
   

  	
  1.1510

  	
   

  	
  1.1449

  	
   

  	
  1.1388

  	
   

  	
  1.1328

  	
   

  	
  1.1268

  	
   

  	
  1.1209

  	
   

  	
  1.1151

  	
   

  	
  1.1093

  	
   

  	
  1.1037

  	
   

  
	
  45

  	
   

  	
  1.1707

  	
   

  	
  1.1642

  	
   

  	
  1.1578

  	
   

  	
  1.1513

  	
   

  	
  1.1449

  	
   

  	
  1.1385

  	
   

  	
  1.1322

  	
   

  	
  1.1260

  	
   

  	
  1.1198

  	
   

  	
  1.1138

  	
   

  
	
  46

  	
   

  	
  1.1852

  	
   

  	
  1.1784

  	
   

  	
  1.1716

  	
   

  	
  1.1648

  	
   

  	
  1.1580

  	
   

  	
  1.1512

  	
   

  	
  1.1444

  	
   

  	
  1.1378

  	
   

  	
  1.1312

  	
   

  	
  1.1247

  	
   

  
	
  47

  	
   

  	
  1.2008

  	
   

  	
  1.1936

  	
   

  	
  1.1864

  	
   

  	
  1.1792

  	
   

  	
  1.1719

  	
   

  	
  1.1647

  	
   

  	
  1.1576

  	
   

  	
  1.1505

  	
   

  	
  1.1434

  	
   

  	
  1.1365

  	
   

  
	
  48

  	
   

  	
  1.2173

  	
   

  	
  1.2098

  	
   

  	
  1.2022

  	
   

  	
  1.1946

  	
   

  	
  1.1869

  	
   

  	
  1.1793

  	
   

  	
  1.1717

  	
   

  	
  1.1641

  	
   

  	
  1.1566

  	
   

  	
  1.1492

  	
   

  
	
  49

  	
   

  	
  1.2350

  	
   

  	
  1.2271

  	
   

  	
  1.2191

  	
   

  	
  1.2110

  	
   

  	
  1.2030

  	
   

  	
  1.1949

  	
   

  	
  1.1868

  	
   

  	
  1.1788

  	
   

  	
  1.1708

  	
   

  	
  1.1628

  	
   

  
	
  50

  	
   

  	
  1.2538

  	
   

  	
  1.2455

  	
   

  	
  1.2371

  	
   

  	
  1.2286

  	
   

  	
  1.2201

  	
   

  	
  1.2116

  	
   

  	
  1.2030

  	
   

  	
  1.1945

  	
   

  	
  1.1860

  	
   

  	
  1.1775

  	
   

  
	
  51

  	
   

  	
  1.2739

  	
   

  	
  1.2651

  	
   

  	
  1.2563

  	
   

  	
  1.2474

  	
   

  	
  1.2385

  	
   

  	
  1.2295

  	
   

  	
  1.2204

  	
   

  	
  1.2114

  	
   

  	
  1.2023

  	
   

  	
  1.1933

  	
   

  
	
  52

  	
   

  	
  1.2952

  	
   

  	
  1.2861

  	
   

  	
  1.2769

  	
   

  	
  1.2676

  	
   

  	
  1.2581

  	
   

  	
  1.2486

  	
   

  	
  1.2391

  	
   

  	
  1.2295

  	
   

  	
  1.2199

  	
   

  	
  1.2104

  	
   

  
	
  53

  	
   

  	
  1.3180

  	
   

  	
  1.3085

  	
   

  	
  1.2989

  	
   

  	
  1.2891

  	
   

  	
  1.2792

  	
   

  	
  1.2692

  	
   

  	
  1.2591

  	
   

  	
  1.2490

  	
   

  	
  1.2389

  	
   

  	
  1.2287

  	
   

  
	
  54

  	
   

  	
  1.3424

  	
   

  	
  1.3324

  	
   

  	
  1.3223

  	
   

  	
  1.3121

  	
   

  	
  1.3017

  	
   

  	
  1.2912

  	
   

  	
  1.2806

  	
   

  	
  1.2699

  	
   

  	
  1.2592

  	
   

  	
  1.2485

  	
   

  
	
  55

  	
   

  	
  1.3684

  	
   

  	
  1.3580

  	
   

  	
  1.3475

  	
   

  	
  1.3368

  	
   

  	
  1.3259

  	
   

  	
  1.3148

  	
   

  	
  1.3037

  	
   

  	
  1.2925

  	
   

  	
  1.2811

  	
   

  	
  1.2698

  	
   

  
	
  56

  	
   

  	
  1.3963

  	
   

  	
  1.3855

  	
   

  	
  1.3744

  	
   

  	
  1.3632

  	
   

  	
  1.3518

  	
   

  	
  1.3403

  	
   

  	
  1.3285

  	
   

  	
  1.3167

  	
   

  	
  1.3048

  	
   

  	
  1.2928

  	
   

  
	
  57

  	
   

  	
  1.4261

  	
   

  	
  1.4149

  	
   

  	
  1.4034

  	
   

  	
  1.3917

  	
   

  	
  1.3797

  	
   

  	
  1.3676

  	
   

  	
  1.3553

  	
   

  	
  1.3429

  	
   

  	
  1.3303

  	
   

  	
  1.3176

  	
   

  
	
  58

  	
   

  	
  1.4582

  	
   

  	
  1.4465

  	
   

  	
  1.4345

  	
   

  	
  1.4223

  	
   

  	
  1.4098

  	
   

  	
  1.3971

  	
   

  	
  1.3842

  	
   

  	
  1.3711

  	
   

  	
  1.3579

  	
   

  	
  1.3445

  	
   

  
	
  59

  	
   

  	
  1.4928

  	
   

  	
  1.4805

  	
   

  	
  1.4680

  	
   

  	
  1.4553

  	
   

  	
  1.4422

  	
   

  	
  1.4289

  	
   

  	
  1.4154

  	
   

  	
  1.4017

  	
   

  	
  1.3878

  	
   

  	
  1.3737

  	
   

  
	
  60

  	
   

  	
  1.5300

  	
   

  	
  1.5173

  	
   

  	
  1.5042

  	
   

  	
  1.4909

  	
   

  	
  1.4773

  	
   

  	
  1.4634

  	
   

  	
  1.4492

  	
   

  	
  1.4348

  	
   

  	
  1.4202

  	
   

  	
  1.4053

  	
   

  
	
  61

  	
   

  	
  1.5701

  	
   

  	
  1.5569

  	
   

  	
  1.5433

  	
   

  	
  1.5294

  	
   

  	
  1.5151

  	
   

  	
  1.5006

  	
   

  	
  1.4857

  	
   

  	
  1.4706

  	
   

  	
  1.4553

  	
   

  	
  1.4397

  	
   

  
	
  62

  	
   

  	
  1.6135

  	
   

  	
  1.5997

  	
   

  	
  1.5855

  	
   

  	
  1.5710

  	
   

  	
  1.5561

  	
   

  	
  1.5409

  	
   

  	
  1.5254

  	
   

  	
  1.5095

  	
   

  	
  1.4934

  	
   

  	
  1.4770

  	
   

  
	
  63

  	
   

  	
  1.6604

  	
   

  	
  1.6460

  	
   

  	
  1.6312

  	
   

  	
  1.6160

  	
   

  	
  1.6004

  	
   

  	
  1.5845

  	
   

  	
  1.5682

  	
   

  	
  1.5516

  	
   

  	
  1.5347

  	
   

  	
  1.5174

  	
   

  
	
  64

  	
   

  	
  1.7109

  	
   

  	
  1.6959

  	
   

  	
  1.6804

  	
   

  	
  1.6646

  	
   

  	
  1.6483

  	
   

  	
  1.6317

  	
   

  	
  1.6146

  	
   

  	
  1.5972

  	
   

  	
  1.5794

  	
   

  	
  1.5613

  	
   

  
	
  65

  	
   

  	
  1.7653

  	
   

  	
  1.7496

  	
   

  	
  1.7335

  	
   

  	
  1.7170

  	
   

  	
  1.7000

  	
   

  	
  1.6825

  	
   

  	
  1.6647

  	
   

  	
  1.6464

  	
   

  	
  1.6277

  	
   

  	
  1.6087

  	
   

  
	
  66

  	
   

  	
  1.8238

  	
   

  	
  1.8074

  	
   

  	
  1.7906

  	
   

  	
  1.7733

  	
   

  	
  1.7555

  	
   

  	
  1.7373

  	
   

  	
  1.7185

  	
   

  	
  1.6994

  	
   

  	
  1.6798

  	
   

  	
  1.6598

  	
   

  
	
  67

  	
   

  	
  1.8863

  	
   

  	
  1.8693

  	
   

  	
  1.8517

  	
   

  	
  1.8336

  	
   

  	
  1.8150

  	
   

  	
  1.7959

  	
   

  	
  1.7763

  	
   

  	
  1.7562

  	
   

  	
  1.7356

  	
   

  	
  1.7146

  	
   

  
	
  68

  	
   

  	
  1.9535

  	
   

  	
  1.9357

  	
   

  	
  1.9173

  	
   

  	
  1.8984

  	
   

  	
  1.8790

  	
   

  	
  1.8589

  	
   

  	
  1.8384

  	
   

  	
  1.8173

  	
   

  	
  1.7957

  	
   

  	
  1.7736

  	
   

  
	
  69

  	
   

  	
  2.0262

  	
   

  	
  2.0076

  	
   

  	
  1.9883

  	
   

  	
  1.9685

  	
   

  	
  1.9482

  	
   

  	
  1.9272

  	
   

  	
  1.9057

  	
   

  	
  1.8836

  	
   

  	
  1.8609

  	
   

  	
  1.8377

  	
   

  
	
  70

  	
   

  	
  2.1052

  	
   

  	
  2.0857

  	
   

  	
  2.0656

  	
   

  	
  2.0449

  	
   

  	
  2.0235

  	
   

  	
  2.0015

  	
   

  	
  1.9789

  	
   

  	
  1.9557

  	
   

  	
  1.9319

  	
   

  	
  1.9074

  	
   

  



 


38













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  50

  	
   

  	
  51

  	
   

  	
  52

  	
   

  	
  53

  	
   

  	
  54

  	
   

  	
  55

  	
   

  	
  56

  	
   

  	
  57

  	
   

  	
  58

  	
   

  	
  59

  	
   

  
	
  20

  	
   

  	
  1.0106

  	
   

  	
  1.0099

  	
   

  	
  1.0093

  	
   

  	
  1.0087

  	
   

  	
  1.0081

  	
   

  	
  1.0076

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  	
  1.0062

  	
   

  	
  1.0057

  	
   

  
	
  21

  	
   

  	
  1.0115

  	
   

  	
  1.0107

  	
   

  	
  1.0100

  	
   

  	
  1.0094

  	
   

  	
  1.0088

  	
   

  	
  1.0082

  	
   

  	
  1.0076

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  
	
  22

  	
   

  	
  1.0124

  	
   

  	
  1.0116

  	
   

  	
  1.0109

  	
   

  	
  1.0102

  	
   

  	
  1.0095

  	
   

  	
  1.0089

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  
	
  23

  	
   

  	
  1.0135

  	
   

  	
  1.0127

  	
   

  	
  1.0118

  	
   

  	
  1.0111

  	
   

  	
  1.0103

  	
   

  	
  1.0096

  	
   

  	
  1.0089

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  
	
  24

  	
   

  	
  1.0147

  	
   

  	
  1.0138

  	
   

  	
  1.0129

  	
   

  	
  1.0120

  	
   

  	
  1.0112

  	
   

  	
  1.0104

  	
   

  	
  1.0097

  	
   

  	
  1.0090

  	
   

  	
  1.0084

  	
   

  	
  1.0078

  	
   

  
	
  25

  	
   

  	
  1.0161

  	
   

  	
  1.0150

  	
   

  	
  1.0141

  	
   

  	
  1.0131

  	
   

  	
  1.0122

  	
   

  	
  1.0114

  	
   

  	
  1.0106

  	
   

  	
  1.0098

  	
   

  	
  1.0091

  	
   

  	
  1.0084

  	
   

  
	
  26

  	
   

  	
  1.0176

  	
   

  	
  1.0164

  	
   

  	
  1.0154

  	
   

  	
  1.0143

  	
   

  	
  1.0133

  	
   

  	
  1.0124

  	
   

  	
  1.0115

  	
   

  	
  1.0107

  	
   

  	
  1.0099

  	
   

  	
  1.0092

  	
   

  
	
  27

  	
   

  	
  1.0192

  	
   

  	
  1.0180

  	
   

  	
  1.0168

  	
   

  	
  1.0157

  	
   

  	
  1.0146

  	
   

  	
  1.0136

  	
   

  	
  1.0126

  	
   

  	
  1.0117

  	
   

  	
  1.0108

  	
   

  	
  1.0100

  	
   

  
	
  28

  	
   

  	
  1.0211

  	
   

  	
  1.0197

  	
   

  	
  1.0184

  	
   

  	
  1.0172

  	
   

  	
  1.0160

  	
   

  	
  1.0149

  	
   

  	
  1.0138

  	
   

  	
  1.0128

  	
   

  	
  1.0119

  	
   

  	
  1.0110

  	
   

  
	
  29

  	
   

  	
  1.0231

  	
   

  	
  1.0217

  	
   

  	
  1.0202

  	
   

  	
  1.0189

  	
   

  	
  1.0176

  	
   

  	
  1.0163

  	
   

  	
  1.0152

  	
   

  	
  1.0141

  	
   

  	
  1.0130

  	
   

  	
  1.0120

  	
   

  
	
  30

  	
   

  	
  1.0254

  	
   

  	
  1.0238

  	
   

  	
  1.0222

  	
   

  	
  1.0207

  	
   

  	
  1.0193

  	
   

  	
  1.0180

  	
   

  	
  1.0167

  	
   

  	
  1.0155

  	
   

  	
  1.0143

  	
   

  	
  1.0132

  	
   

  
	
  31

  	
   

  	
  1.0279

  	
   

  	
  1.0262

  	
   

  	
  1.0244

  	
   

  	
  1.0228

  	
   

  	
  1.0213

  	
   

  	
  1.0198

  	
   

  	
  1.0184

  	
   

  	
  1.0170

  	
   

  	
  1.0158

  	
   

  	
  1.0146

  	
   

  
	
  32

  	
   

  	
  1.0307

  	
   

  	
  1.0288

  	
   

  	
  1.0269

  	
   

  	
  1.0251

  	
   

  	
  1.0234

  	
   

  	
  1.0218

  	
   

  	
  1.0202

  	
   

  	
  1.0188

  	
   

  	
  1.0174

  	
   

  	
  1.0160

  	
   

  
	
  33

  	
   

  	
  1.0338

  	
   

  	
  1.0317

  	
   

  	
  1.0296

  	
   

  	
  1.0277

  	
   

  	
  1.0258

  	
   

  	
  1.0240

  	
   

  	
  1.0223

  	
   

  	
  1.0207

  	
   

  	
  1.0192

  	
   

  	
  1.0177

  	
   

  
	
  34

  	
   

  	
  1.0373

  	
   

  	
  1.0349

  	
   

  	
  1.0327

  	
   

  	
  1.0305

  	
   

  	
  1.0285

  	
   

  	
  1.0265

  	
   

  	
  1.0247

  	
   

  	
  1.0229

  	
   

  	
  1.0212

  	
   

  	
  1.0196

  	
   

  
	
  35

  	
   

  	
  1.0411

  	
   

  	
  1.0385

  	
   

  	
  1.0361

  	
   

  	
  1.0337

  	
   

  	
  1.0315

  	
   

  	
  1.0293

  	
   

  	
  1.0273

  	
   

  	
  1.0253

  	
   

  	
  1.0234

  	
   

  	
  1.0217

  	
   

  
	
  36

  	
   

  	
  1.0452

  	
   

  	
  1.0425

  	
   

  	
  1.0398

  	
   

  	
  1.0372

  	
   

  	
  1.0347

  	
   

  	
  1.0324

  	
   

  	
  1.0301

  	
   

  	
  1.0280

  	
   

  	
  1.0260

  	
   

  	
  1.0240

  	
   

  
	
  37

  	
   

  	
  1.0499

  	
   

  	
  1.0468

  	
   

  	
  1.0439

  	
   

  	
  1.0411

  	
   

  	
  1.0384

  	
   

  	
  1.0358

  	
   

  	
  1.0334

  	
   

  	
  1.0310

  	
   

  	
  1.0288

  	
   

  	
  1.0266

  	
   

  
	
  38

  	
   

  	
  1.0550

  	
   

  	
  1.0517

  	
   

  	
  1.0485

  	
   

  	
  1.0454

  	
   

  	
  1.0425

  	
   

  	
  1.0396

  	
   

  	
  1.0369

  	
   

  	
  1.0344

  	
   

  	
  1.0319

  	
   

  	
  1.0295

  	
   

  
	
  39

  	
   

  	
  1.0606

  	
   

  	
  1.0570

  	
   

  	
  1.0535

  	
   

  	
  1.0502

  	
   

  	
  1.0470

  	
   

  	
  1.0439

  	
   

  	
  1.0409

  	
   

  	
  1.0381

  	
   

  	
  1.0354

  	
   

  	
  1.0328

  	
   

  
	
  40

  	
   

  	
  1.0668

  	
   

  	
  1.0629

  	
   

  	
  1.0591

  	
   

  	
  1.0555

  	
   

  	
  1.0520

  	
   

  	
  1.0486

  	
   

  	
  1.0453

  	
   

  	
  1.0422

  	
   

  	
  1.0393

  	
   

  	
  1.0364

  	
   

  
	
  41

  	
   

  	
  1.0736

  	
   

  	
  1.0694

  	
   

  	
  1.0653

  	
   

  	
  1.0613

  	
   

  	
  1.0575

  	
   

  	
  1.0538

  	
   

  	
  1.0502

  	
   

  	
  1.0468

  	
   

  	
  1.0436

  	
   

  	
  1.0405

  	
   

  
	
  42

  	
   

  	
  1.0811

  	
   

  	
  1.0765

  	
   

  	
  1.0721

  	
   

  	
  1.0677

  	
   

  	
  1.0636

  	
   

  	
  1.0595

  	
   

  	
  1.0557

  	
   

  	
  1.0519

  	
   

  	
  1.0484

  	
   

  	
  1.0450

  	
   

  
	
  43

  	
   

  	
  1.0893

  	
   

  	
  1.0843

  	
   

  	
  1.0795

  	
   

  	
  1.0748

  	
   

  	
  1.0703

  	
   

  	
  1.0659

  	
   

  	
  1.0616

  	
   

  	
  1.0576

  	
   

  	
  1.0536

  	
   

  	
  1.0499

  	
   

  
	
  44

  	
   

  	
  1.0982

  	
   

  	
  1.0928

  	
   

  	
  1.0876

  	
   

  	
  1.0825

  	
   

  	
  1.0776

  	
   

  	
  1.0728

  	
   

  	
  1.0682

  	
   

  	
  1.0637

  	
   

  	
  1.0594

  	
   

  	
  1.0553

  	
   

  
	
  45

  	
   

  	
  1.1079

  	
   

  	
  1.1021

  	
   

  	
  1.0964

  	
   

  	
  1.0909

  	
   

  	
  1.0855

  	
   

  	
  1.0803

  	
   

  	
  1.0753

  	
   

  	
  1.0704

  	
   

  	
  1.0658

  	
   

  	
  1.0613

  	
   

  
	
  46

  	
   

  	
  1.1183

  	
   

  	
  1.1121

  	
   

  	
  1.1060

  	
   

  	
  1.1000

  	
   

  	
  1.0942

  	
   

  	
  1.0885

  	
   

  	
  1.0831

  	
   

  	
  1.0778

  	
   

  	
  1.0727

  	
   

  	
  1.0678

  	
   

  
	
  47

  	
   

  	
  1.1296

  	
   

  	
  1.1229

  	
   

  	
  1.1163

  	
   

  	
  1.1099

  	
   

  	
  1.1036

  	
   

  	
  1.0975

  	
   

  	
  1.0915

  	
   

  	
  1.0858

  	
   

  	
  1.0802

  	
   

  	
  1.0749

  	
   

  
	
  48

  	
   

  	
  1.1418

  	
   

  	
  1.1346

  	
   

  	
  1.1275

  	
   

  	
  1.1206

  	
   

  	
  1.1138

  	
   

  	
  1.1071

  	
   

  	
  1.1007

  	
   

  	
  1.0944

  	
   

  	
  1.0884

  	
   

  	
  1.0826

  	
   

  
	
  49

  	
   

  	
  1.1550

  	
   

  	
  1.1472

  	
   

  	
  1.1396

  	
   

  	
  1.1321

  	
   

  	
  1.1248

  	
   

  	
  1.1176

  	
   

  	
  1.1107

  	
   

  	
  1.1039

  	
   

  	
  1.0973

  	
   

  	
  1.0910

  	
   

  
	
  50

  	
   

  	
  1.1691

  	
   

  	
  1.1609

  	
   

  	
  1.1527

  	
   

  	
  1.1446

  	
   

  	
  1.1367

  	
   

  	
  1.1290

  	
   

  	
  1.1215

  	
   

  	
  1.1141

  	
   

  	
  1.1070

  	
   

  	
  1.1001

  	
   

  
	
  51

  	
   

  	
  1.1844

  	
   

  	
  1.1756

  	
   

  	
  1.1668

  	
   

  	
  1.1582

  	
   

  	
  1.1497

  	
   

  	
  1.1413

  	
   

  	
  1.1332

  	
   

  	
  1.1252

  	
   

  	
  1.1175

  	
   

  	
  1.1100

  	
   

  
	
  52

  	
   

  	
  1.2009

  	
   

  	
  1.1914

  	
   

  	
  1.1821

  	
   

  	
  1.1728

  	
   

  	
  1.1637

  	
   

  	
  1.1547

  	
   

  	
  1.1459

  	
   

  	
  1.1374

  	
   

  	
  1.1290

  	
   

  	
  1.1209

  	
   

  
	
  53

  	
   

  	
  1.2186

  	
   

  	
  1.2085

  	
   

  	
  1.1985

  	
   

  	
  1.1886

  	
   

  	
  1.1789

  	
   

  	
  1.1692

  	
   

  	
  1.1598

  	
   

  	
  1.1505

  	
   

  	
  1.1415

  	
   

  	
  1.1327

  	
   

  
	
  54

  	
   

  	
  1.2377

  	
   

  	
  1.2270

  	
   

  	
  1.2164

  	
   

  	
  1.2058

  	
   

  	
  1.1953

  	
   

  	
  1.1850

  	
   

  	
  1.1748

  	
   

  	
  1.1649

  	
   

  	
  1.1551

  	
   

  	
  1.1456

  	
   

  
	
  55

  	
   

  	
  1.2584

  	
   

  	
  1.2470

  	
   

  	
  1.2357

  	
   

  	
  1.2244

  	
   

  	
  1.2132

  	
   

  	
  1.2021

  	
   

  	
  1.1912

  	
   

  	
  1.1805

  	
   

  	
  1.1700

  	
   

  	
  1.1597

  	
   

  
	
  56

  	
   

  	
  1.2807

  	
   

  	
  1.2687

  	
   

  	
  1.2566

  	
   

  	
  1.2446

  	
   

  	
  1.2326

  	
   

  	
  1.2208

  	
   

  	
  1.2091

  	
   

  	
  1.1976

  	
   

  	
  1.1862

  	
   

  	
  1.1751

  	
   

  
	
  57

  	
   

  	
  1.3049

  	
   

  	
  1.2921

  	
   

  	
  1.2793

  	
   

  	
  1.2665

  	
   

  	
  1.2538

  	
   

  	
  1.2411

  	
   

  	
  1.2286

  	
   

  	
  1.2162

  	
   

  	
  1.2040

  	
   

  	
  1.1921

  	
   

  
	
  58

  	
   

  	
  1.3311

  	
   

  	
  1.3175

  	
   

  	
  1.3040

  	
   

  	
  1.2904

  	
   

  	
  1.2768

  	
   

  	
  1.2633

  	
   

  	
  1.2499

  	
   

  	
  1.2366

  	
   

  	
  1.2235

  	
   

  	
  1.2107

  	
   

  
	
  59

  	
   

  	
  1.3595

  	
   

  	
  1.3452

  	
   

  	
  1.3308

  	
   

  	
  1.3164

  	
   

  	
  1.3019

  	
   

  	
  1.2875

  	
   

  	
  1.2732

  	
   

  	
  1.2590

  	
   

  	
  1.2449

  	
   

  	
  1.2311

  	
   

  
	
  60

  	
   

  	
  1.3903

  	
   

  	
  1.3752

  	
   

  	
  1.3600

  	
   

  	
  1.3447

  	
   

  	
  1.3294

  	
   

  	
  1.3140

  	
   

  	
  1.2987

  	
   

  	
  1.2835

  	
   

  	
  1.2684

  	
   

  	
  1.2536

  	
   

  
	
  61

  	
   

  	
  1.4239

  	
   

  	
  1.4079

  	
   

  	
  1.3918

  	
   

  	
  1.3756

  	
   

  	
  1.3593

  	
   

  	
  1.3430

  	
   

  	
  1.3267

  	
   

  	
  1.3104

  	
   

  	
  1.2943

  	
   

  	
  1.2783

  	
   

  
	
  62

  	
   

  	
  1.4603

  	
   

  	
  1.4435

  	
   

  	
  1.4264

  	
   

  	
  1.4093

  	
   

  	
  1.3920

  	
   

  	
  1.3746

  	
   

  	
  1.3572

  	
   

  	
  1.3399

  	
   

  	
  1.3226

  	
   

  	
  1.3055

  	
   

  
	
  63

  	
   

  	
  1.4999

  	
   

  	
  1.4821

  	
   

  	
  1.4641

  	
   

  	
  1.4460

  	
   

  	
  1.4276

  	
   

  	
  1.4092

  	
   

  	
  1.3907

  	
   

  	
  1.3722

  	
   

  	
  1.3537

  	
   

  	
  1.3354

  	
   

  
	
  64

  	
   

  	
  1.5428

  	
   

  	
  1.5241

  	
   

  	
  1.5051

  	
   

  	
  1.4859

  	
   

  	
  1.4664

  	
   

  	
  1.4468

  	
   

  	
  1.4272

  	
   

  	
  1.4074

  	
   

  	
  1.3877

  	
   

  	
  1.3681

  	
   

  
	
  65

  	
   

  	
  1.5892

  	
   

  	
  1.5695

  	
   

  	
  1.5495

  	
   

  	
  1.5291

  	
   

  	
  1.5086

  	
   

  	
  1.4878

  	
   

  	
  1.4669

  	
   

  	
  1.4459

  	
   

  	
  1.4249

  	
   

  	
  1.4039

  	
   

  
	
  66

  	
   

  	
  1.6393

  	
   

  	
  1.6185

  	
   

  	
  1.5974

  	
   

  	
  1.5759

  	
   

  	
  1.5541

  	
   

  	
  1.5321

  	
   

  	
  1.5099

  	
   

  	
  1.4876

  	
   

  	
  1.4652

  	
   

  	
  1.4428

  	
   

  
	
  67

  	
   

  	
  1.6931

  	
   

  	
  1.6712

  	
   

  	
  1.6489

  	
   

  	
  1.6262

  	
   

  	
  1.6032

  	
   

  	
  1.5799

  	
   

  	
  1.5564

  	
   

  	
  1.5326

  	
   

  	
  1.5088

  	
   

  	
  1.4849

  	
   

  
	
  68

  	
   

  	
  1.7510

  	
   

  	
  1.7280

  	
   

  	
  1.7045

  	
   

  	
  1.6806

  	
   

  	
  1.6562

  	
   

  	
  1.6316

  	
   

  	
  1.6066

  	
   

  	
  1.5814

  	
   

  	
  1.5560

  	
   

  	
  1.5305

  	
   

  
	
  69

  	
   

  	
  1.8139

  	
   

  	
  1.7896

  	
   

  	
  1.7649

  	
   

  	
  1.7396

  	
   

  	
  1.7139

  	
   

  	
  1.6878

  	
   

  	
  1.6613

  	
   

  	
  1.6345

  	
   

  	
  1.6075

  	
   

  	
  1.5804

  	
   

  
	
  70

  	
   

  	
  1.8824

  	
   

  	
  1.8569

  	
   

  	
  1.8307

  	
   

  	
  1.8041

  	
   

  	
  1.7769

  	
   

  	
  1.7493

  	
   

  	
  1.7212

  	
   

  	
  1.6928

  	
   

  	
  1.6641

  	
   

  	
  1.6352

  	
   

  



 


39













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  60

  	
   

  	
  61

  	
   

  	
  62

  	
   

  	
  63

  	
   

  	
  64

  	
   

  	
  65

  	
   

  	
  66

  	
   

  	
  67

  	
   

  	
  68

  	
   

  	
  69

  	
   

  
	
  20

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0046

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  
	
  21

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  
	
  22

  	
   

  	
  1.0061

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0035

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  
	
  23

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0057

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  
	
  24

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  25

  	
   

  	
  1.0078

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  
	
  26

  	
   

  	
  1.0085

  	
   

  	
  1.0078

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0051

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  
	
  27

  	
   

  	
  1.0093

  	
   

  	
  1.0085

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0051

  	
   

  	
  1.0046

  	
   

  	
  1.0042

  	
   

  
	
  28

  	
   

  	
  1.0101

  	
   

  	
  1.0093

  	
   

  	
  1.0086

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0055

  	
   

  	
  1.0050

  	
   

  	
  1.0046

  	
   

  
	
  29

  	
   

  	
  1.0111

  	
   

  	
  1.0102

  	
   

  	
  1.0094

  	
   

  	
  1.0086

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  	
  1.0055

  	
   

  	
  1.0050

  	
   

  
	
  30

  	
   

  	
  1.0122

  	
   

  	
  1.0112

  	
   

  	
  1.0103

  	
   

  	
  1.0095

  	
   

  	
  1.0087

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  
	
  31

  	
   

  	
  1.0134

  	
   

  	
  1.0124

  	
   

  	
  1.0114

  	
   

  	
  1.0104

  	
   

  	
  1.0095

  	
   

  	
  1.0087

  	
   

  	
  1.0080

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  
	
  32

  	
   

  	
  1.0148

  	
   

  	
  1.0136

  	
   

  	
  1.0125

  	
   

  	
  1.0115

  	
   

  	
  1.0105

  	
   

  	
  1.0096

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  
	
  33

  	
   

  	
  1.0163

  	
   

  	
  1.0151

  	
   

  	
  1.0138

  	
   

  	
  1.0127

  	
   

  	
  1.0116

  	
   

  	
  1.0106

  	
   

  	
  1.0097

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  
	
  34

  	
   

  	
  1.0181

  	
   

  	
  1.0166

  	
   

  	
  1.0153

  	
   

  	
  1.0140

  	
   

  	
  1.0129

  	
   

  	
  1.0118

  	
   

  	
  1.0107

  	
   

  	
  1.0097

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  
	
  35

  	
   

  	
  1.0200

  	
   

  	
  1.0184

  	
   

  	
  1.0170

  	
   

  	
  1.0156

  	
   

  	
  1.0143

  	
   

  	
  1.0130

  	
   

  	
  1.0119

  	
   

  	
  1.0108

  	
   

  	
  1.0098

  	
   

  	
  1.0089

  	
   

  
	
  36

  	
   

  	
  1.0222

  	
   

  	
  1.0204

  	
   

  	
  1.0188

  	
   

  	
  1.0173

  	
   

  	
  1.0158

  	
   

  	
  1.0145

  	
   

  	
  1.0132

  	
   

  	
  1.0120

  	
   

  	
  1.0109

  	
   

  	
  1.0099

  	
   

  
	
  37

  	
   

  	
  1.0246

  	
   

  	
  1.0227

  	
   

  	
  1.0209

  	
   

  	
  1.0192

  	
   

  	
  1.0176

  	
   

  	
  1.0161

  	
   

  	
  1.0147

  	
   

  	
  1.0134

  	
   

  	
  1.0121

  	
   

  	
  1.0110

  	
   

  
	
  38

  	
   

  	
  1.0273

  	
   

  	
  1.0252

  	
   

  	
  1.0232

  	
   

  	
  1.0213

  	
   

  	
  1.0196

  	
   

  	
  1.0179

  	
   

  	
  1.0164

  	
   

  	
  1.0149

  	
   

  	
  1.0135

  	
   

  	
  1.0123

  	
   

  
	
  39

  	
   

  	
  1.0303

  	
   

  	
  1.0280

  	
   

  	
  1.0258

  	
   

  	
  1.0238

  	
   

  	
  1.0218

  	
   

  	
  1.0200

  	
   

  	
  1.0182

  	
   

  	
  1.0166

  	
   

  	
  1.0151

  	
   

  	
  1.0137

  	
   

  
	
  40

  	
   

  	
  1.0337

  	
   

  	
  1.0312

  	
   

  	
  1.0288

  	
   

  	
  1.0265

  	
   

  	
  1.0243

  	
   

  	
  1.0223

  	
   

  	
  1.0204

  	
   

  	
  1.0186

  	
   

  	
  1.0169

  	
   

  	
  1.0153

  	
   

  
	
  41

  	
   

  	
  1.0375

  	
   

  	
  1.0347

  	
   

  	
  1.0320

  	
   

  	
  1.0295

  	
   

  	
  1.0271

  	
   

  	
  1.0249

  	
   

  	
  1.0228

  	
   

  	
  1.0208

  	
   

  	
  1.0189

  	
   

  	
  1.0172

  	
   

  
	
  42

  	
   

  	
  1.0417

  	
   

  	
  1.0386

  	
   

  	
  1.0357

  	
   

  	
  1.0329

  	
   

  	
  1.0303

  	
   

  	
  1.0278

  	
   

  	
  1.0254

  	
   

  	
  1.0232

  	
   

  	
  1.0212

  	
   

  	
  1.0193

  	
   

  
	
  43

  	
   

  	
  1.0463

  	
   

  	
  1.0429

  	
   

  	
  1.0397

  	
   

  	
  1.0366

  	
   

  	
  1.0337

  	
   

  	
  1.0310

  	
   

  	
  1.0284

  	
   

  	
  1.0260

  	
   

  	
  1.0237

  	
   

  	
  1.0216

  	
   

  
	
  44

  	
   

  	
  1.0514

  	
   

  	
  1.0477

  	
   

  	
  1.0441

  	
   

  	
  1.0408

  	
   

  	
  1.0376

  	
   

  	
  1.0346

  	
   

  	
  1.0317

  	
   

  	
  1.0290

  	
   

  	
  1.0265

  	
   

  	
  1.0241

  	
   

  
	
  45

  	
   

  	
  1.0570

  	
   

  	
  1.0529

  	
   

  	
  1.0490

  	
   

  	
  1.0453

  	
   

  	
  1.0418

  	
   

  	
  1.0385

  	
   

  	
  1.0353

  	
   

  	
  1.0324

  	
   

  	
  1.0296

  	
   

  	
  1.0269

  	
   

  
	
  46

  	
   

  	
  1.0631

  	
   

  	
  1.0586

  	
   

  	
  1.0543

  	
   

  	
  1.0503

  	
   

  	
  1.0464

  	
   

  	
  1.0427

  	
   

  	
  1.0393

  	
   

  	
  1.0360

  	
   

  	
  1.0329

  	
   

  	
  1.0300

  	
   

  
	
  47

  	
   

  	
  1.0697

  	
   

  	
  1.0648

  	
   

  	
  1.0602

  	
   

  	
  1.0557

  	
   

  	
  1.0514

  	
   

  	
  1.0474

  	
   

  	
  1.0436

  	
   

  	
  1.0400

  	
   

  	
  1.0366

  	
   

  	
  1.0334

  	
   

  
	
  48

  	
   

  	
  1.0770

  	
   

  	
  1.0716

  	
   

  	
  1.0665

  	
   

  	
  1.0616

  	
   

  	
  1.0569

  	
   

  	
  1.0525

  	
   

  	
  1.0483

  	
   

  	
  1.0444

  	
   

  	
  1.0406

  	
   

  	
  1.0371

  	
   

  
	
  49

  	
   

  	
  1.0849

  	
   

  	
  1.0790

  	
   

  	
  1.0734

  	
   

  	
  1.0680

  	
   

  	
  1.0629

  	
   

  	
  1.0581

  	
   

  	
  1.0535

  	
   

  	
  1.0491

  	
   

  	
  1.0450

  	
   

  	
  1.0411

  	
   

  
	
  50

  	
   

  	
  1.0935

  	
   

  	
  1.0871

  	
   

  	
  1.0809

  	
   

  	
  1.0751

  	
   

  	
  1.0695

  	
   

  	
  1.0642

  	
   

  	
  1.0591

  	
   

  	
  1.0543

  	
   

  	
  1.0498

  	
   

  	
  1.0455

  	
   

  
	
  51

  	
   

  	
  1.1028

  	
   

  	
  1.0959

  	
   

  	
  1.0892

  	
   

  	
  1.0828

  	
   

  	
  1.0766

  	
   

  	
  1.0708

  	
   

  	
  1.0653

  	
   

  	
  1.0600

  	
   

  	
  1.0550

  	
   

  	
  1.0503

  	
   

  
	
  52

  	
   

  	
  1.1130

  	
   

  	
  1.1054

  	
   

  	
  1.0982

  	
   

  	
  1.0912

  	
   

  	
  1.0845

  	
   

  	
  1.0781

  	
   

  	
  1.0720

  	
   

  	
  1.0663

  	
   

  	
  1.0608

  	
   

  	
  1.0556

  	
   

  
	
  53

  	
   

  	
  1.1242

  	
   

  	
  1.1159

  	
   

  	
  1.1080

  	
   

  	
  1.1004

  	
   

  	
  1.0931

  	
   

  	
  1.0861

  	
   

  	
  1.0794

  	
   

  	
  1.0731

  	
   

  	
  1.0671

  	
   

  	
  1.0614

  	
   

  
	
  54

  	
   

  	
  1.1364

  	
   

  	
  1.1274

  	
   

  	
  1.1188

  	
   

  	
  1.1105

  	
   

  	
  1.1025

  	
   

  	
  1.0949

  	
   

  	
  1.0876

  	
   

  	
  1.0807

  	
   

  	
  1.0741

  	
   

  	
  1.0678

  	
   

  
	
  55

  	
   

  	
  1.1497

  	
   

  	
  1.1400

  	
   

  	
  1.1306

  	
   

  	
  1.1216

  	
   

  	
  1.1129

  	
   

  	
  1.1046

  	
   

  	
  1.0966

  	
   

  	
  1.0890

  	
   

  	
  1.0818

  	
   

  	
  1.0749

  	
   

  
	
  56

  	
   

  	
  1.1643

  	
   

  	
  1.1538

  	
   

  	
  1.1436

  	
   

  	
  1.1338

  	
   

  	
  1.1243

  	
   

  	
  1.1152

  	
   

  	
  1.1065

  	
   

  	
  1.0982

  	
   

  	
  1.0903

  	
   

  	
  1.0828

  	
   

  
	
  57

  	
   

  	
  1.1804

  	
   

  	
  1.1690

  	
   

  	
  1.1580

  	
   

  	
  1.1473

  	
   

  	
  1.1370

  	
   

  	
  1.1271

  	
   

  	
  1.1175

  	
   

  	
  1.1084

  	
   

  	
  1.0997

  	
   

  	
  1.0915

  	
   

  
	
  58

  	
   

  	
  1.1981

  	
   

  	
  1.1858

  	
   

  	
  1.1738

  	
   

  	
  1.1622

  	
   

  	
  1.1510

  	
   

  	
  1.1402

  	
   

  	
  1.1298

  	
   

  	
  1.1198

  	
   

  	
  1.1103

  	
   

  	
  1.1012

  	
   

  
	
  59

  	
   

  	
  1.2175

  	
   

  	
  1.2042

  	
   

  	
  1.1913

  	
   

  	
  1.1787

  	
   

  	
  1.1665

  	
   

  	
  1.1547

  	
   

  	
  1.1434

  	
   

  	
  1.1325

  	
   

  	
  1.1221

  	
   

  	
  1.1121

  	
   

  
	
  60

  	
   

  	
  1.2390

  	
   

  	
  1.2246

  	
   

  	
  1.2106

  	
   

  	
  1.1970

  	
   

  	
  1.1837

  	
   

  	
  1.1709

  	
   

  	
  1.1585

  	
   

  	
  1.1466

  	
   

  	
  1.1352

  	
   

  	
  1.1243

  	
   

  
	
  61

  	
   

  	
  1.2626

  	
   

  	
  1.2471

  	
   

  	
  1.2320

  	
   

  	
  1.2172

  	
   

  	
  1.2028

  	
   

  	
  1.1889

  	
   

  	
  1.1754

  	
   

  	
  1.1624

  	
   

  	
  1.1499

  	
   

  	
  1.1380

  	
   

  
	
  62

  	
   

  	
  1.2886

  	
   

  	
  1.2720

  	
   

  	
  1.2556

  	
   

  	
  1.2396

  	
   

  	
  1.2241

  	
   

  	
  1.2089

  	
   

  	
  1.1942

  	
   

  	
  1.1800

  	
   

  	
  1.1664

  	
   

  	
  1.1533

  	
   

  
	
  63

  	
   

  	
  1.3172

  	
   

  	
  1.2993

  	
   

  	
  1.2817

  	
   

  	
  1.2644

  	
   

  	
  1.2475

  	
   

  	
  1.2311

  	
   

  	
  1.2151

  	
   

  	
  1.1997

  	
   

  	
  1.1847

  	
   

  	
  1.1704

  	
   

  
	
  64

  	
   

  	
  1.3487

  	
   

  	
  1.3294

  	
   

  	
  1.3104

  	
   

  	
  1.2918

  	
   

  	
  1.2735

  	
   

  	
  1.2557

  	
   

  	
  1.2383

  	
   

  	
  1.2215

  	
   

  	
  1.2051

  	
   

  	
  1.1894

  	
   

  
	
  65

  	
   

  	
  1.3830

  	
   

  	
  1.3623

  	
   

  	
  1.3419

  	
   

  	
  1.3218

  	
   

  	
  1.3021

  	
   

  	
  1.2827

  	
   

  	
  1.2639

  	
   

  	
  1.2456

  	
   

  	
  1.2278

  	
   

  	
  1.2106

  	
   

  
	
  66

  	
   

  	
  1.4204

  	
   

  	
  1.3983

  	
   

  	
  1.3763

  	
   

  	
  1.3547

  	
   

  	
  1.3334

  	
   

  	
  1.3125

  	
   

  	
  1.2920

  	
   

  	
  1.2721

  	
   

  	
  1.2527

  	
   

  	
  1.2340

  	
   

  
	
  67

  	
   

  	
  1.4610

  	
   

  	
  1.4373

  	
   

  	
  1.4137

  	
   

  	
  1.3904

  	
   

  	
  1.3674

  	
   

  	
  1.3449

  	
   

  	
  1.3227

  	
   

  	
  1.3011

  	
   

  	
  1.2801

  	
   

  	
  1.2596

  	
   

  
	
  68

  	
   

  	
  1.5050

  	
   

  	
  1.4796

  	
   

  	
  1.4544

  	
   

  	
  1.4294

  	
   

  	
  1.4046

  	
   

  	
  1.3803

  	
   

  	
  1.3564

  	
   

  	
  1.3329

  	
   

  	
  1.3101

  	
   

  	
  1.2878

  	
   

  
	
  69

  	
   

  	
  1.5532

  	
   

  	
  1.5261

  	
   

  	
  1.4990

  	
   

  	
  1.4722

  	
   

  	
  1.4456

  	
   

  	
  1.4193

  	
   

  	
  1.3935

  	
   

  	
  1.3681

  	
   

  	
  1.3433

  	
   

  	
  1.3191

  	
   

  
	
  70

  	
   

  	
  1.6062

  	
   

  	
  1.5772

  	
   

  	
  1.5482

  	
   

  	
  1.5194

  	
   

  	
  1.4908

  	
   

  	
  1.4625

  	
   

  	
  1.4346

  	
   

  	
  1.4072

  	
   

  	
  1.3803

  	
   

  	
  1.3540

  	
   

  



 


40


 










 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  70

  	
   

  	
  71

  	
   

  	
  72

  	
   

  	
  73

  	
   

  	
  74

  	
   

  	
  75

  	
   

  	
  76

  	
   

  	
  77

  	
   

  	
  78

  	
   

  	
  79

  	
   

  
	
  20

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  21

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  
	
  22

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  
	
  23

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  
	
  24

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  
	
  25

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  
	
  26

  	
   

  	
  1.0035

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0019

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  
	
  27

  	
   

  	
  1.0038

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  
	
  28

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  
	
  29

  	
   

  	
  1.0045

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  
	
  30

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  31

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  
	
  32

  	
   

  	
  1.0059

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0032

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  
	
  33

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  
	
  34

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  
	
  35

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  
	
  36

  	
   

  	
  1.0089

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  37

  	
   

  	
  1.0099

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  
	
  38

  	
   

  	
  1.0111

  	
   

  	
  1.0100

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0073

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0041

  	
   

  
	
  39

  	
   

  	
  1.0124

  	
   

  	
  1.0112

  	
   

  	
  1.0101

  	
   

  	
  1.0091

  	
   

  	
  1.0081

  	
   

  	
  1.0073

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0046

  	
   

  
	
  40

  	
   

  	
  1.0139

  	
   

  	
  1.0125

  	
   

  	
  1.0113

  	
   

  	
  1.0102

  	
   

  	
  1.0091

  	
   

  	
  1.0082

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0052

  	
   

  
	
  41

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  	
  1.0114

  	
   

  	
  1.0103

  	
   

  	
  1.0092

  	
   

  	
  1.0083

  	
   

  	
  1.0074

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  
	
  42

  	
   

  	
  1.0175

  	
   

  	
  1.0158

  	
   

  	
  1.0143

  	
   

  	
  1.0128

  	
   

  	
  1.0116

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  
	
  43

  	
   

  	
  1.0196

  	
   

  	
  1.0177

  	
   

  	
  1.0160

  	
   

  	
  1.0144

  	
   

  	
  1.0130

  	
   

  	
  1.0117

  	
   

  	
  1.0105

  	
   

  	
  1.0094

  	
   

  	
  1.0085

  	
   

  	
  1.0076

  	
   

  
	
  44

  	
   

  	
  1.0219

  	
   

  	
  1.0199

  	
   

  	
  1.0180

  	
   

  	
  1.0162

  	
   

  	
  1.0146

  	
   

  	
  1.0132

  	
   

  	
  1.0118

  	
   

  	
  1.0106

  	
   

  	
  1.0095

  	
   

  	
  1.0085

  	
   

  
	
  45

  	
   

  	
  1.0245

  	
   

  	
  1.0222

  	
   

  	
  1.0201

  	
   

  	
  1.0182

  	
   

  	
  1.0164

  	
   

  	
  1.0148

  	
   

  	
  1.0133

  	
   

  	
  1.0120

  	
   

  	
  1.0107

  	
   

  	
  1.0096

  	
   

  
	
  46

  	
   

  	
  1.0273

  	
   

  	
  1.0248

  	
   

  	
  1.0225

  	
   

  	
  1.0203

  	
   

  	
  1.0184

  	
   

  	
  1.0166

  	
   

  	
  1.0149

  	
   

  	
  1.0134

  	
   

  	
  1.0121

  	
   

  	
  1.0108

  	
   

  
	
  47

  	
   

  	
  1.0304

  	
   

  	
  1.0276

  	
   

  	
  1.0250

  	
   

  	
  1.0227

  	
   

  	
  1.0205

  	
   

  	
  1.0185

  	
   

  	
  1.0167

  	
   

  	
  1.0150

  	
   

  	
  1.0135

  	
   

  	
  1.0121

  	
   

  
	
  48

  	
   

  	
  1.0338

  	
   

  	
  1.0307

  	
   

  	
  1.0279

  	
   

  	
  1.0252

  	
   

  	
  1.0228

  	
   

  	
  1.0206

  	
   

  	
  1.0186

  	
   

  	
  1.0168

  	
   

  	
  1.0151

  	
   

  	
  1.0136

  	
   

  
	
  49

  	
   

  	
  1.0375

  	
   

  	
  1.0341

  	
   

  	
  1.0309

  	
   

  	
  1.0280

  	
   

  	
  1.0254

  	
   

  	
  1.0229

  	
   

  	
  1.0207

  	
   

  	
  1.0187

  	
   

  	
  1.0168

  	
   

  	
  1.0151

  	
   

  
	
  50

  	
   

  	
  1.0415

  	
   

  	
  1.0378

  	
   

  	
  1.0343

  	
   

  	
  1.0311

  	
   

  	
  1.0282

  	
   

  	
  1.0255

  	
   

  	
  1.0230

  	
   

  	
  1.0207

  	
   

  	
  1.0187

  	
   

  	
  1.0168

  	
   

  
	
  51

  	
   

  	
  1.0459

  	
   

  	
  1.0418

  	
   

  	
  1.0380

  	
   

  	
  1.0345

  	
   

  	
  1.0312

  	
   

  	
  1.0282

  	
   

  	
  1.0255

  	
   

  	
  1.0230

  	
   

  	
  1.0207

  	
   

  	
  1.0187

  	
   

  
	
  52

  	
   

  	
  1.0508

  	
   

  	
  1.0462

  	
   

  	
  1.0420

  	
   

  	
  1.0381

  	
   

  	
  1.0346

  	
   

  	
  1.0313

  	
   

  	
  1.0283

  	
   

  	
  1.0255

  	
   

  	
  1.0230

  	
   

  	
  1.0207

  	
   

  
	
  53

  	
   

  	
  1.0561

  	
   

  	
  1.0511

  	
   

  	
  1.0465

  	
   

  	
  1.0422

  	
   

  	
  1.0382

  	
   

  	
  1.0346

  	
   

  	
  1.0313

  	
   

  	
  1.0282

  	
   

  	
  1.0254

  	
   

  	
  1.0229

  	
   

  
	
  54

  	
   

  	
  1.0620

  	
   

  	
  1.0565

  	
   

  	
  1.0514

  	
   

  	
  1.0466

  	
   

  	
  1.0423

  	
   

  	
  1.0383

  	
   

  	
  1.0346

  	
   

  	
  1.0312

  	
   

  	
  1.0282

  	
   

  	
  1.0254

  	
   

  
	
  55

  	
   

  	
  1.0685

  	
   

  	
  1.0624

  	
   

  	
  1.0568

  	
   

  	
  1.0516

  	
   

  	
  1.0468

  	
   

  	
  1.0424

  	
   

  	
  1.0383

  	
   

  	
  1.0346

  	
   

  	
  1.0312

  	
   

  	
  1.0281

  	
   

  
	
  56

  	
   

  	
  1.0757

  	
   

  	
  1.0690

  	
   

  	
  1.0628

  	
   

  	
  1.0571

  	
   

  	
  1.0518

  	
   

  	
  1.0469

  	
   

  	
  1.0424

  	
   

  	
  1.0383

  	
   

  	
  1.0345

  	
   

  	
  1.0311

  	
   

  
	
  57

  	
   

  	
  1.0837

  	
   

  	
  1.0763

  	
   

  	
  1.0695

  	
   

  	
  1.0632

  	
   

  	
  1.0574

  	
   

  	
  1.0520

  	
   

  	
  1.0470

  	
   

  	
  1.0425

  	
   

  	
  1.0383

  	
   

  	
  1.0345

  	
   

  
	
  58

  	
   

  	
  1.0926

  	
   

  	
  1.0846

  	
   

  	
  1.0771

  	
   

  	
  1.0701

  	
   

  	
  1.0636

  	
   

  	
  1.0577

  	
   

  	
  1.0522

  	
   

  	
  1.0471

  	
   

  	
  1.0425

  	
   

  	
  1.0383

  	
   

  
	
  59

  	
   

  	
  1.1027

  	
   

  	
  1.0938

  	
   

  	
  1.0855

  	
   

  	
  1.0778

  	
   

  	
  1.0707

  	
   

  	
  1.0641

  	
   

  	
  1.0580

  	
   

  	
  1.0524

  	
   

  	
  1.0473

  	
   

  	
  1.0426

  	
   

  
	
  60

  	
   

  	
  1.1139

  	
   

  	
  1.1042

  	
   

  	
  1.0950

  	
   

  	
  1.0865

  	
   

  	
  1.0786

  	
   

  	
  1.0714

  	
   

  	
  1.0646

  	
   

  	
  1.0584

  	
   

  	
  1.0528

  	
   

  	
  1.0476

  	
   

  
	
  61

  	
   

  	
  1.1266

  	
   

  	
  1.1158

  	
   

  	
  1.1058

  	
   

  	
  1.0964

  	
   

  	
  1.0877

  	
   

  	
  1.0796

  	
   

  	
  1.0721

  	
   

  	
  1.0653

  	
   

  	
  1.0589

  	
   

  	
  1.0532

  	
   

  
	
  62

  	
   

  	
  1.1408

  	
   

  	
  1.1289

  	
   

  	
  1.1178

  	
   

  	
  1.1075

  	
   

  	
  1.0978

  	
   

  	
  1.0889

  	
   

  	
  1.0806

  	
   

  	
  1.0730

  	
   

  	
  1.0660

  	
   

  	
  1.0596

  	
   

  
	
  63

  	
   

  	
  1.1567

  	
   

  	
  1.1436

  	
   

  	
  1.1314

  	
   

  	
  1.1200

  	
   

  	
  1.1093

  	
   

  	
  1.0994

  	
   

  	
  1.0903

  	
   

  	
  1.0818

  	
   

  	
  1.0740

  	
   

  	
  1.0668

  	
   

  
	
  64

  	
   

  	
  1.1744

  	
   

  	
  1.1601

  	
   

  	
  1.1466

  	
   

  	
  1.1340

  	
   

  	
  1.1223

  	
   

  	
  1.1113

  	
   

  	
  1.1011

  	
   

  	
  1.0917

  	
   

  	
  1.0831

  	
   

  	
  1.0751

  	
   

  
	
  65

  	
   

  	
  1.1941

  	
   

  	
  1.1784

  	
   

  	
  1.1636

  	
   

  	
  1.1497

  	
   

  	
  1.1367

  	
   

  	
  1.1246

  	
   

  	
  1.1134

  	
   

  	
  1.1029

  	
   

  	
  1.0933

  	
   

  	
  1.0844

  	
   

  
	
  66

  	
   

  	
  1.2160

  	
   

  	
  1.1987

  	
   

  	
  1.1825

  	
   

  	
  1.1672

  	
   

  	
  1.1529

  	
   

  	
  1.1395

  	
   

  	
  1.1270

  	
   

  	
  1.1154

  	
   

  	
  1.1047

  	
   

  	
  1.0949

  	
   

  
	
  67

  	
   

  	
  1.2399

  	
   

  	
  1.2211

  	
   

  	
  1.2032

  	
   

  	
  1.1864

  	
   

  	
  1.1707

  	
   

  	
  1.1559

  	
   

  	
  1.1421

  	
   

  	
  1.1293

  	
   

  	
  1.1174

  	
   

  	
  1.1065

  	
   

  
	
  68

  	
   

  	
  1.2663

  	
   

  	
  1.2457

  	
   

  	
  1.2262

  	
   

  	
  1.2077

  	
   

  	
  1.1904

  	
   

  	
  1.1741

  	
   

  	
  1.1589

  	
   

  	
  1.1448

  	
   

  	
  1.1316

  	
   

  	
  1.1194

  	
   

  
	
  69

  	
   

  	
  1.2957

  	
   

  	
  1.2732

  	
   

  	
  1.2518

  	
   

  	
  1.2316

  	
   

  	
  1.2125

  	
   

  	
  1.1946

  	
   

  	
  1.1778

  	
   

  	
  1.1621

  	
   

  	
  1.1476

  	
   

  	
  1.1341

  	
   

  
	
  70

  	
   

  	
  1.3285

  	
   

  	
  1.3039

  	
   

  	
  1.2805

  	
   

  	
  1.2583

  	
   

  	
  1.2374

  	
   

  	
  1.2177

  	
   

  	
  1.1992

  	
   

  	
  1.1819

  	
   

  	
  1.1657

  	
   

  	
  1.1507

  	
   

  



 


41













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  80

  	
   

  	
  81

  	
   

  	
  82

  	
   

  	
  83

  	
   

  	
  84

  	
   

  	
  85

  	
   

  	
  86

  	
   

  	
  87

  	
   

  	
  88

  	
   

  	
  89

  	
   

  
	
  20

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  
	
  21

  	
   

  	
  1.0009

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  22

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  23

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  24

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  
	
  25

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  
	
  26

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  
	
  27

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  28

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  29

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  
	
  30

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  31

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  
	
  32

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  
	
  33

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  
	
  34

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0008

  	
   

  
	
  35

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  
	
  36

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  37

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  
	
  38

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  
	
  39

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  
	
  40

  	
   

  	
  1.0047

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0015

  	
   

  
	
  41

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0017

  	
   

  
	
  42

  	
   

  	
  1.0060

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  
	
  43

  	
   

  	
  1.0068

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0042

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  
	
  44

  	
   

  	
  1.0076

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  
	
  45

  	
   

  	
  1.0086

  	
   

  	
  1.0077

  	
   

  	
  1.0069

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  
	
  46

  	
   

  	
  1.0097

  	
   

  	
  1.0087

  	
   

  	
  1.0077

  	
   

  	
  1.0069

  	
   

  	
  1.0062

  	
   

  	
  1.0055

  	
   

  	
  1.0049

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  
	
  47

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  	
  1.0087

  	
   

  	
  1.0078

  	
   

  	
  1.0069

  	
   

  	
  1.0062

  	
   

  	
  1.0055

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  
	
  48

  	
   

  	
  1.0122

  	
   

  	
  1.0109

  	
   

  	
  1.0098

  	
   

  	
  1.0087

  	
   

  	
  1.0078

  	
   

  	
  1.0069

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  
	
  49

  	
   

  	
  1.0136

  	
   

  	
  1.0122

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  	
  1.0087

  	
   

  	
  1.0077

  	
   

  	
  1.0069

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  
	
  50

  	
   

  	
  1.0151

  	
   

  	
  1.0135

  	
   

  	
  1.0121

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  	
  1.0086

  	
   

  	
  1.0077

  	
   

  	
  1.0068

  	
   

  	
  1.0060

  	
   

  	
  1.0053

  	
   

  
	
  51

  	
   

  	
  1.0168

  	
   

  	
  1.0151

  	
   

  	
  1.0135

  	
   

  	
  1.0121

  	
   

  	
  1.0108

  	
   

  	
  1.0096

  	
   

  	
  1.0086

  	
   

  	
  1.0076

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  
	
  52

  	
   

  	
  1.0186

  	
   

  	
  1.0167

  	
   

  	
  1.0150

  	
   

  	
  1.0134

  	
   

  	
  1.0120

  	
   

  	
  1.0107

  	
   

  	
  1.0095

  	
   

  	
  1.0085

  	
   

  	
  1.0075

  	
   

  	
  1.0066

  	
   

  
	
  53

  	
   

  	
  1.0206

  	
   

  	
  1.0185

  	
   

  	
  1.0166

  	
   

  	
  1.0149

  	
   

  	
  1.0133

  	
   

  	
  1.0119

  	
   

  	
  1.0106

  	
   

  	
  1.0094

  	
   

  	
  1.0083

  	
   

  	
  1.0074

  	
   

  
	
  54

  	
   

  	
  1.0228

  	
   

  	
  1.0205

  	
   

  	
  1.0184

  	
   

  	
  1.0165

  	
   

  	
  1.0147

  	
   

  	
  1.0131

  	
   

  	
  1.0117

  	
   

  	
  1.0104

  	
   

  	
  1.0092

  	
   

  	
  1.0082

  	
   

  
	
  55

  	
   

  	
  1.0253

  	
   

  	
  1.0227

  	
   

  	
  1.0204

  	
   

  	
  1.0182

  	
   

  	
  1.0163

  	
   

  	
  1.0146

  	
   

  	
  1.0130

  	
   

  	
  1.0115

  	
   

  	
  1.0102

  	
   

  	
  1.0090

  	
   

  
	
  56

  	
   

  	
  1.0280

  	
   

  	
  1.0251

  	
   

  	
  1.0226

  	
   

  	
  1.0202

  	
   

  	
  1.0181

  	
   

  	
  1.0161

  	
   

  	
  1.0144

  	
   

  	
  1.0128

  	
   

  	
  1.0113

  	
   

  	
  1.0100

  	
   

  
	
  57

  	
   

  	
  1.0310

  	
   

  	
  1.0279

  	
   

  	
  1.0250

  	
   

  	
  1.0224

  	
   

  	
  1.0200

  	
   

  	
  1.0179

  	
   

  	
  1.0159

  	
   

  	
  1.0142

  	
   

  	
  1.0126

  	
   

  	
  1.0111

  	
   

  
	
  58

  	
   

  	
  1.0345

  	
   

  	
  1.0310

  	
   

  	
  1.0278

  	
   

  	
  1.0249

  	
   

  	
  1.0223

  	
   

  	
  1.0199

  	
   

  	
  1.0177

  	
   

  	
  1.0157

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  
	
  59

  	
   

  	
  1.0384

  	
   

  	
  1.0345

  	
   

  	
  1.0309

  	
   

  	
  1.0277

  	
   

  	
  1.0248

  	
   

  	
  1.0221

  	
   

  	
  1.0197

  	
   

  	
  1.0175

  	
   

  	
  1.0155

  	
   

  	
  1.0137

  	
   

  
	
  60

  	
   

  	
  1.0428

  	
   

  	
  1.0385

  	
   

  	
  1.0345

  	
   

  	
  1.0310

  	
   

  	
  1.0277

  	
   

  	
  1.0247

  	
   

  	
  1.0220

  	
   

  	
  1.0196

  	
   

  	
  1.0173

  	
   

  	
  1.0153

  	
   

  
	
  61

  	
   

  	
  1.0479

  	
   

  	
  1.0431

  	
   

  	
  1.0387

  	
   

  	
  1.0347

  	
   

  	
  1.0310

  	
   

  	
  1.0277

  	
   

  	
  1.0247

  	
   

  	
  1.0219

  	
   

  	
  1.0194

  	
   

  	
  1.0172

  	
   

  
	
  62

  	
   

  	
  1.0537

  	
   

  	
  1.0483

  	
   

  	
  1.0434

  	
   

  	
  1.0389

  	
   

  	
  1.0348

  	
   

  	
  1.0311

  	
   

  	
  1.0277

  	
   

  	
  1.0246

  	
   

  	
  1.0219

  	
   

  	
  1.0193

  	
   

  
	
  63

  	
   

  	
  1.0603

  	
   

  	
  1.0543

  	
   

  	
  1.0488

  	
   

  	
  1.0438

  	
   

  	
  1.0392

  	
   

  	
  1.0350

  	
   

  	
  1.0312

  	
   

  	
  1.0278

  	
   

  	
  1.0247

  	
   

  	
  1.0218

  	
   

  
	
  64

  	
   

  	
  1.0678

  	
   

  	
  1.0611

  	
   

  	
  1.0549

  	
   

  	
  1.0493

  	
   

  	
  1.0442

  	
   

  	
  1.0395

  	
   

  	
  1.0353

  	
   

  	
  1.0314

  	
   

  	
  1.0279

  	
   

  	
  1.0247

  	
   

  
	
  65

  	
   

  	
  1.0763

  	
   

  	
  1.0688

  	
   

  	
  1.0619

  	
   

  	
  1.0556

  	
   

  	
  1.0499

  	
   

  	
  1.0447

  	
   

  	
  1.0399

  	
   

  	
  1.0355

  	
   

  	
  1.0316

  	
   

  	
  1.0280

  	
   

  
	
  66

  	
   

  	
  1.0858

  	
   

  	
  1.0774

  	
   

  	
  1.0698

  	
   

  	
  1.0628

  	
   

  	
  1.0563

  	
   

  	
  1.0504

  	
   

  	
  1.0451

  	
   

  	
  1.0402

  	
   

  	
  1.0357

  	
   

  	
  1.0317

  	
   

  
	
  67

  	
   

  	
  1.0964

  	
   

  	
  1.0871

  	
   

  	
  1.0785

  	
   

  	
  1.0707

  	
   

  	
  1.0635

  	
   

  	
  1.0569

  	
   

  	
  1.0509

  	
   

  	
  1.0454

  	
   

  	
  1.0404

  	
   

  	
  1.0358

  	
   

  
	
  68

  	
   

  	
  1.1082

  	
   

  	
  1.0978

  	
   

  	
  1.0883

  	
   

  	
  1.0796

  	
   

  	
  1.0715

  	
   

  	
  1.0641

  	
   

  	
  1.0574

  	
   

  	
  1.0512

  	
   

  	
  1.0456

  	
   

  	
  1.0405

  	
   

  
	
  69

  	
   

  	
  1.1216

  	
   

  	
  1.1101

  	
   

  	
  1.0994

  	
   

  	
  1.0897

  	
   

  	
  1.0807

  	
   

  	
  1.0724

  	
   

  	
  1.0648

  	
   

  	
  1.0579

  	
   

  	
  1.0516

  	
   

  	
  1.0458

  	
   

  
	
  70

  	
   

  	
  1.1369

  	
   

  	
  1.1240

  	
   

  	
  1.1122

  	
   

  	
  1.1013

  	
   

  	
  1.0912

  	
   

  	
  1.0819

  	
   

  	
  1.0734

  	
   

  	
  1.0657

  	
   

  	
  1.0585

  	
   

  	
  1.0521

  	
   

  



 


42













 


Table A

Factors to Convert a 50% Joint and Survivor Annuity to a Life Annuity


 


Supplemental Retirement Plan for Top
Management


 


Equivalent Benefit Payable Under Single
Life Annuity Option for Each $1.00 of Life Annuity Otherwise Payable


 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  
	
  20

  	
   

  	
  1.0243

  	
   

  	
  1.0234

  	
   

  	
  1.0226

  	
   

  	
  1.0217

  	
   

  	
  1.0208

  	
   

  	
  1.0200

  	
   

  	
  1.0192

  	
   

  	
  1.0184

  	
   

  	
  1.0176

  	
   

  	
  1.0168

  	
   

  
	
  21

  	
   

  	
  1.0262

  	
   

  	
  1.0253

  	
   

  	
  1.0244

  	
   

  	
  1.0234

  	
   

  	
  1.0225

  	
   

  	
  1.0216

  	
   

  	
  1.0208

  	
   

  	
  1.0199

  	
   

  	
  1.0190

  	
   

  	
  1.0182

  	
   

  
	
  22

  	
   

  	
  1.0283

  	
   

  	
  1.0273

  	
   

  	
  1.0263

  	
   

  	
  1.0253

  	
   

  	
  1.0244

  	
   

  	
  1.0234

  	
   

  	
  1.0225

  	
   

  	
  1.0216

  	
   

  	
  1.0206

  	
   

  	
  1.0198

  	
   

  
	
  23

  	
   

  	
  1.0305

  	
   

  	
  1.0294

  	
   

  	
  1.0284

  	
   

  	
  1.0274

  	
   

  	
  1.0264

  	
   

  	
  1.0253

  	
   

  	
  1.0243

  	
   

  	
  1.0234

  	
   

  	
  1.0224

  	
   

  	
  1.0214

  	
   

  
	
  24

  	
   

  	
  1.0328

  	
   

  	
  1.0317

  	
   

  	
  1.0306

  	
   

  	
  1.0296

  	
   

  	
  1.0285

  	
   

  	
  1.0274

  	
   

  	
  1.0264

  	
   

  	
  1.0253

  	
   

  	
  1.0243

  	
   

  	
  1.0233

  	
   

  
	
  25

  	
   

  	
  1.0353

  	
   

  	
  1.0342

  	
   

  	
  1.0331

  	
   

  	
  1.0319

  	
   

  	
  1.0308

  	
   

  	
  1.0297

  	
   

  	
  1.0285

  	
   

  	
  1.0274

  	
   

  	
  1.0263

  	
   

  	
  1.0252

  	
   

  
	
  26

  	
   

  	
  1.0380

  	
   

  	
  1.0369

  	
   

  	
  1.0357

  	
   

  	
  1.0345

  	
   

  	
  1.0333

  	
   

  	
  1.0321

  	
   

  	
  1.0309

  	
   

  	
  1.0297

  	
   

  	
  1.0285

  	
   

  	
  1.0274

  	
   

  
	
  27

  	
   

  	
  1.0409

  	
   

  	
  1.0397

  	
   

  	
  1.0384

  	
   

  	
  1.0372

  	
   

  	
  1.0359

  	
   

  	
  1.0347

  	
   

  	
  1.0334

  	
   

  	
  1.0322

  	
   

  	
  1.0309

  	
   

  	
  1.0297

  	
   

  
	
  28

  	
   

  	
  1.0440

  	
   

  	
  1.0427

  	
   

  	
  1.0414

  	
   

  	
  1.0401

  	
   

  	
  1.0388

  	
   

  	
  1.0375

  	
   

  	
  1.0362

  	
   

  	
  1.0348

  	
   

  	
  1.0335

  	
   

  	
  1.0322

  	
   

  
	
  29

  	
   

  	
  1.0473

  	
   

  	
  1.0460

  	
   

  	
  1.0446

  	
   

  	
  1.0432

  	
   

  	
  1.0419

  	
   

  	
  1.0405

  	
   

  	
  1.0391

  	
   

  	
  1.0377

  	
   

  	
  1.0363

  	
   

  	
  1.0349

  	
   

  
	
  30

  	
   

  	
  1.0508

  	
   

  	
  1.0494

  	
   

  	
  1.0480

  	
   

  	
  1.0466

  	
   

  	
  1.0451

  	
   

  	
  1.0437

  	
   

  	
  1.0422

  	
   

  	
  1.0408

  	
   

  	
  1.0393

  	
   

  	
  1.0379

  	
   

  
	
  31

  	
   

  	
  1.0546

  	
   

  	
  1.0531

  	
   

  	
  1.0517

  	
   

  	
  1.0502

  	
   

  	
  1.0487

  	
   

  	
  1.0471

  	
   

  	
  1.0456

  	
   

  	
  1.0441

  	
   

  	
  1.0426

  	
   

  	
  1.0410

  	
   

  
	
  32

  	
   

  	
  1.0586

  	
   

  	
  1.0571

  	
   

  	
  1.0555

  	
   

  	
  1.0540

  	
   

  	
  1.0524

  	
   

  	
  1.0508

  	
   

  	
  1.0493

  	
   

  	
  1.0476

  	
   

  	
  1.0460

  	
   

  	
  1.0444

  	
   

  
	
  33

  	
   

  	
  1.0628

  	
   

  	
  1.0613

  	
   

  	
  1.0597

  	
   

  	
  1.0581

  	
   

  	
  1.0565

  	
   

  	
  1.0548

  	
   

  	
  1.0531

  	
   

  	
  1.0515

  	
   

  	
  1.0498

  	
   

  	
  1.0481

  	
   

  
	
  34

  	
   

  	
  1.0674

  	
   

  	
  1.0658

  	
   

  	
  1.0641

  	
   

  	
  1.0625

  	
   

  	
  1.0608

  	
   

  	
  1.0590

  	
   

  	
  1.0573

  	
   

  	
  1.0556

  	
   

  	
  1.0538

  	
   

  	
  1.0520

  	
   

  
	
  35

  	
   

  	
  1.0722

  	
   

  	
  1.0705

  	
   

  	
  1.0689

  	
   

  	
  1.0671

  	
   

  	
  1.0654

  	
   

  	
  1.0636

  	
   

  	
  1.0618

  	
   

  	
  1.0599

  	
   

  	
  1.0581

  	
   

  	
  1.0562

  	
   

  
	
  36

  	
   

  	
  1.0773

  	
   

  	
  1.0756

  	
   

  	
  1.0739

  	
   

  	
  1.0721

  	
   

  	
  1.0703

  	
   

  	
  1.0684

  	
   

  	
  1.0665

  	
   

  	
  1.0646

  	
   

  	
  1.0627

  	
   

  	
  1.0608

  	
   

  
	
  37

  	
   

  	
  1.0828

  	
   

  	
  1.0811

  	
   

  	
  1.0793

  	
   

  	
  1.0774

  	
   

  	
  1.0755

  	
   

  	
  1.0736

  	
   

  	
  1.0716

  	
   

  	
  1.0697

  	
   

  	
  1.0677

  	
   

  	
  1.0656

  	
   

  
	
  38

  	
   

  	
  1.0886

  	
   

  	
  1.0868

  	
   

  	
  1.0850

  	
   

  	
  1.0831

  	
   

  	
  1.0811

  	
   

  	
  1.0791

  	
   

  	
  1.0771

  	
   

  	
  1.0750

  	
   

  	
  1.0730

  	
   

  	
  1.0708

  	
   

  
	
  39

  	
   

  	
  1.0949

  	
   

  	
  1.0930

  	
   

  	
  1.0911

  	
   

  	
  1.0891

  	
   

  	
  1.0871

  	
   

  	
  1.0850

  	
   

  	
  1.0829

  	
   

  	
  1.0808

  	
   

  	
  1.0786

  	
   

  	
  1.0764

  	
   

  
	
  40

  	
   

  	
  1.1015

  	
   

  	
  1.0995

  	
   

  	
  1.0976

  	
   

  	
  1.0955

  	
   

  	
  1.0935

  	
   

  	
  1.0913

  	
   

  	
  1.0892

  	
   

  	
  1.0870

  	
   

  	
  1.0847

  	
   

  	
  1.0824

  	
   

  
	
  41

  	
   

  	
  1.1085

  	
   

  	
  1.1065

  	
   

  	
  1.1045

  	
   

  	
  1.1024

  	
   

  	
  1.1003

  	
   

  	
  1.0981

  	
   

  	
  1.0958

  	
   

  	
  1.0935

  	
   

  	
  1.0912

  	
   

  	
  1.0888

  	
   

  
	
  42

  	
   

  	
  1.1160

  	
   

  	
  1.1140

  	
   

  	
  1.1119

  	
   

  	
  1.1097

  	
   

  	
  1.1075

  	
   

  	
  1.1052

  	
   

  	
  1.1029

  	
   

  	
  1.1006

  	
   

  	
  1.0981

  	
   

  	
  1.0957

  	
   

  
	
  43

  	
   

  	
  1.1239

  	
   

  	
  1.1218

  	
   

  	
  1.1197

  	
   

  	
  1.1175

  	
   

  	
  1.1152

  	
   

  	
  1.1129

  	
   

  	
  1.1105

  	
   

  	
  1.1080

  	
   

  	
  1.1055

  	
   

  	
  1.1030

  	
   

  
	
  44

  	
   

  	
  1.1323

  	
   

  	
  1.1302

  	
   

  	
  1.1280

  	
   

  	
  1.1257

  	
   

  	
  1.1234

  	
   

  	
  1.1210

  	
   

  	
  1.1185

  	
   

  	
  1.1160

  	
   

  	
  1.1134

  	
   

  	
  1.1107

  	
   

  
	
  45

  	
   

  	
  1.1412

  	
   

  	
  1.1390

  	
   

  	
  1.1368

  	
   

  	
  1.1344

  	
   

  	
  1.1320

  	
   

  	
  1.1295

  	
   

  	
  1.1270

  	
   

  	
  1.1244

  	
   

  	
  1.1217

  	
   

  	
  1.1190

  	
   

  
	
  46

  	
   

  	
  1.1506

  	
   

  	
  1.1484

  	
   

  	
  1.1460

  	
   

  	
  1.1436

  	
   

  	
  1.1412

  	
   

  	
  1.1386

  	
   

  	
  1.1360

  	
   

  	
  1.1333

  	
   

  	
  1.1305

  	
   

  	
  1.1277

  	
   

  
	
  47

  	
   

  	
  1.1605

  	
   

  	
  1.1582

  	
   

  	
  1.1558

  	
   

  	
  1.1534

  	
   

  	
  1.1508

  	
   

  	
  1.1482

  	
   

  	
  1.1455

  	
   

  	
  1.1427

  	
   

  	
  1.1399

  	
   

  	
  1.1369

  	
   

  
	
  48

  	
   

  	
  1.1710

  	
   

  	
  1.1686

  	
   

  	
  1.1662

  	
   

  	
  1.1637

  	
   

  	
  1.1610

  	
   

  	
  1.1583

  	
   

  	
  1.1556

  	
   

  	
  1.1527

  	
   

  	
  1.1497

  	
   

  	
  1.1467

  	
   

  
	
  49

  	
   

  	
  1.1821

  	
   

  	
  1.1796

  	
   

  	
  1.1771

  	
   

  	
  1.1745

  	
   

  	
  1.1718

  	
   

  	
  1.1690

  	
   

  	
  1.1662

  	
   

  	
  1.1632

  	
   

  	
  1.1602

  	
   

  	
  1.1571

  	
   

  
	
  50

  	
   

  	
  1.1937

  	
   

  	
  1.1912

  	
   

  	
  1.1887

  	
   

  	
  1.1860

  	
   

  	
  1.1832

  	
   

  	
  1.1804

  	
   

  	
  1.1774

  	
   

  	
  1.1744

  	
   

  	
  1.1712

  	
   

  	
  1.1680

  	
   

  
	
  51

  	
   

  	
  1.2061

  	
   

  	
  1.2035

  	
   

  	
  1.2009

  	
   

  	
  1.1981

  	
   

  	
  1.1953

  	
   

  	
  1.1923

  	
   

  	
  1.1893

  	
   

  	
  1.1862

  	
   

  	
  1.1830

  	
   

  	
  1.1796

  	
   

  
	
  52

  	
   

  	
  1.2191

  	
   

  	
  1.2165

  	
   

  	
  1.2138

  	
   

  	
  1.2110

  	
   

  	
  1.2080

  	
   

  	
  1.2050

  	
   

  	
  1.2019

  	
   

  	
  1.1987

  	
   

  	
  1.1954

  	
   

  	
  1.1919

  	
   

  
	
  53

  	
   

  	
  1.2330

  	
   

  	
  1.2303

  	
   

  	
  1.2275

  	
   

  	
  1.2246

  	
   

  	
  1.2216

  	
   

  	
  1.2185

  	
   

  	
  1.2152

  	
   

  	
  1.2119

  	
   

  	
  1.2085

  	
   

  	
  1.2050

  	
   

  
	
  54

  	
   

  	
  1.2476

  	
   

  	
  1.2449

  	
   

  	
  1.2420

  	
   

  	
  1.2390

  	
   

  	
  1.2359

  	
   

  	
  1.2327

  	
   

  	
  1.2294

  	
   

  	
  1.2260

  	
   

  	
  1.2225

  	
   

  	
  1.2188

  	
   

  
	
  55

  	
   

  	
  1.2632

  	
   

  	
  1.2604

  	
   

  	
  1.2574

  	
   

  	
  1.2543

  	
   

  	
  1.2512

  	
   

  	
  1.2479

  	
   

  	
  1.2445

  	
   

  	
  1.2410

  	
   

  	
  1.2373

  	
   

  	
  1.2336

  	
   

  
	
  56

  	
   

  	
  1.2798

  	
   

  	
  1.2769

  	
   

  	
  1.2738

  	
   

  	
  1.2707

  	
   

  	
  1.2674

  	
   

  	
  1.2640

  	
   

  	
  1.2605

  	
   

  	
  1.2569

  	
   

  	
  1.2532

  	
   

  	
  1.2493

  	
   

  
	
  57

  	
   

  	
  1.2975

  	
   

  	
  1.2945

  	
   

  	
  1.2914

  	
   

  	
  1.2881

  	
   

  	
  1.2848

  	
   

  	
  1.2813

  	
   

  	
  1.2777

  	
   

  	
  1.2739

  	
   

  	
  1.2701

  	
   

  	
  1.2661

  	
   

  
	
  58

  	
   

  	
  1.3164

  	
   

  	
  1.3133

  	
   

  	
  1.3101

  	
   

  	
  1.3068

  	
   

  	
  1.3033

  	
   

  	
  1.2997

  	
   

  	
  1.2960

  	
   

  	
  1.2922

  	
   

  	
  1.2882

  	
   

  	
  1.2841

  	
   

  
	
  59

  	
   

  	
  1.3367

  	
   

  	
  1.3335

  	
   

  	
  1.3302

  	
   

  	
  1.3268

  	
   

  	
  1.3232

  	
   

  	
  1.3195

  	
   

  	
  1.3157

  	
   

  	
  1.3117

  	
   

  	
  1.3076

  	
   

  	
  1.3033

  	
   

  
	
  60

  	
   

  	
  1.3585

  	
   

  	
  1.3552

  	
   

  	
  1.3518

  	
   

  	
  1.3483

  	
   

  	
  1.3446

  	
   

  	
  1.3408

  	
   

  	
  1.3368

  	
   

  	
  1.3327

  	
   

  	
  1.3285

  	
   

  	
  1.3241

  	
   

  
	
  61

  	
   

  	
  1.3820

  	
   

  	
  1.3786

  	
   

  	
  1.3750

  	
   

  	
  1.3714

  	
   

  	
  1.3676

  	
   

  	
  1.3636

  	
   

  	
  1.3595

  	
   

  	
  1.3553

  	
   

  	
  1.3509

  	
   

  	
  1.3464

  	
   

  
	
  62

  	
   

  	
  1.4072

  	
   

  	
  1.4037

  	
   

  	
  1.4000

  	
   

  	
  1.3962

  	
   

  	
  1.3923

  	
   

  	
  1.3882

  	
   

  	
  1.3840

  	
   

  	
  1.3796

  	
   

  	
  1.3751

  	
   

  	
  1.3704

  	
   

  
	
  63

  	
   

  	
  1.4343

  	
   

  	
  1.4307

  	
   

  	
  1.4269

  	
   

  	
  1.4230

  	
   

  	
  1.4190

  	
   

  	
  1.4148

  	
   

  	
  1.4104

  	
   

  	
  1.4058

  	
   

  	
  1.4011

  	
   

  	
  1.3963

  	
   

  
	
  64

  	
   

  	
  1.4636

  	
   

  	
  1.4598

  	
   

  	
  1.4559

  	
   

  	
  1.4519

  	
   

  	
  1.4477

  	
   

  	
  1.4433

  	
   

  	
  1.4388

  	
   

  	
  1.4341

  	
   

  	
  1.4292

  	
   

  	
  1.4241

  	
   

  
	
  65

  	
   

  	
  1.4950

  	
   

  	
  1.4911

  	
   

  	
  1.4871

  	
   

  	
  1.4829

  	
   

  	
  1.4785

  	
   

  	
  1.4740

  	
   

  	
  1.4693

  	
   

  	
  1.4644

  	
   

  	
  1.4593

  	
   

  	
  1.4541

  	
   

  
	
  66

  	
   

  	
  1.5287

  	
   

  	
  1.5247

  	
   

  	
  1.5205

  	
   

  	
  1.5161

  	
   

  	
  1.5116

  	
   

  	
  1.5069

  	
   

  	
  1.5020

  	
   

  	
  1.4969

  	
   

  	
  1.4917

  	
   

  	
  1.4862

  	
   

  
	
  67

  	
   

  	
  1.5647

  	
   

  	
  1.5605

  	
   

  	
  1.5562

  	
   

  	
  1.5516

  	
   

  	
  1.5469

  	
   

  	
  1.5421

  	
   

  	
  1.5370

  	
   

  	
  1.5317

  	
   

  	
  1.5263

  	
   

  	
  1.5206

  	
   

  
	
  68

  	
   

  	
  1.6033

  	
   

  	
  1.5989

  	
   

  	
  1.5944

  	
   

  	
  1.5897

  	
   

  	
  1.5848

  	
   

  	
  1.5798

  	
   

  	
  1.5745

  	
   

  	
  1.5690

  	
   

  	
  1.5634

  	
   

  	
  1.5575

  	
   

  
	
  69

  	
   

  	
  1.6450

  	
   

  	
  1.6405

  	
   

  	
  1.6358

  	
   

  	
  1.6309

  	
   

  	
  1.6258

  	
   

  	
  1.6205

  	
   

  	
  1.6150

  	
   

  	
  1.6093

  	
   

  	
  1.6034

  	
   

  	
  1.5973

  	
   

  
	
  70

  	
   

  	
  1.6903

  	
   

  	
  1.6856

  	
   

  	
  1.6807

  	
   

  	
  1.6756

  	
   

  	
  1.6703

  	
   

  	
  1.6648

  	
   

  	
  1.6591

  	
   

  	
  1.6531

  	
   

  	
  1.6470

  	
   

  	
  1.6406

  	
   

  



 


43













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  30

  	
   

  	
  31

  	
   

  	
  32

  	
   

  	
  33

  	
   

  	
  34

  	
   

  	
  35

  	
   

  	
  36

  	
   

  	
  37

  	
   

  	
  38

  	
   

  	
  39

  	
   

  
	
  20

  	
   

  	
  1.0160

  	
   

  	
  1.0153

  	
   

  	
  1.0146

  	
   

  	
  1.0139

  	
   

  	
  1.0132

  	
   

  	
  1.0126

  	
   

  	
  1.0119

  	
   

  	
  1.0113

  	
   

  	
  1.0107

  	
   

  	
  1.0102

  	
   

  
	
  21

  	
   

  	
  1.0174

  	
   

  	
  1.0166

  	
   

  	
  1.0158

  	
   

  	
  1.0151

  	
   

  	
  1.0143

  	
   

  	
  1.0136

  	
   

  	
  1.0130

  	
   

  	
  1.0123

  	
   

  	
  1.0117

  	
   

  	
  1.0110

  	
   

  
	
  22

  	
   

  	
  1.0189

  	
   

  	
  1.0180

  	
   

  	
  1.0172

  	
   

  	
  1.0164

  	
   

  	
  1.0156

  	
   

  	
  1.0148

  	
   

  	
  1.0141

  	
   

  	
  1.0134

  	
   

  	
  1.0127

  	
   

  	
  1.0120

  	
   

  
	
  23

  	
   

  	
  1.0205

  	
   

  	
  1.0196

  	
   

  	
  1.0187

  	
   

  	
  1.0178

  	
   

  	
  1.0170

  	
   

  	
  1.0161

  	
   

  	
  1.0153

  	
   

  	
  1.0146

  	
   

  	
  1.0138

  	
   

  	
  1.0131

  	
   

  
	
  24

  	
   

  	
  1.0223

  	
   

  	
  1.0213

  	
   

  	
  1.0203

  	
   

  	
  1.0194

  	
   

  	
  1.0185

  	
   

  	
  1.0176

  	
   

  	
  1.0167

  	
   

  	
  1.0159

  	
   

  	
  1.0150

  	
   

  	
  1.0143

  	
   

  
	
  25

  	
   

  	
  1.0242

  	
   

  	
  1.0231

  	
   

  	
  1.0221

  	
   

  	
  1.0211

  	
   

  	
  1.0201

  	
   

  	
  1.0191

  	
   

  	
  1.0182

  	
   

  	
  1.0173

  	
   

  	
  1.0164

  	
   

  	
  1.0156

  	
   

  
	
  26

  	
   

  	
  1.0262

  	
   

  	
  1.0251

  	
   

  	
  1.0240

  	
   

  	
  1.0229

  	
   

  	
  1.0219

  	
   

  	
  1.0208

  	
   

  	
  1.0198

  	
   

  	
  1.0189

  	
   

  	
  1.0179

  	
   

  	
  1.0170

  	
   

  
	
  27

  	
   

  	
  1.0285

  	
   

  	
  1.0273

  	
   

  	
  1.0261

  	
   

  	
  1.0250

  	
   

  	
  1.0238

  	
   

  	
  1.0227

  	
   

  	
  1.0216

  	
   

  	
  1.0206

  	
   

  	
  1.0195

  	
   

  	
  1.0185

  	
   

  
	
  28

  	
   

  	
  1.0309

  	
   

  	
  1.0297

  	
   

  	
  1.0284

  	
   

  	
  1.0272

  	
   

  	
  1.0259

  	
   

  	
  1.0247

  	
   

  	
  1.0236

  	
   

  	
  1.0224

  	
   

  	
  1.0213

  	
   

  	
  1.0203

  	
   

  
	
  29

  	
   

  	
  1.0336

  	
   

  	
  1.0322

  	
   

  	
  1.0309

  	
   

  	
  1.0295

  	
   

  	
  1.0282

  	
   

  	
  1.0270

  	
   

  	
  1.0257

  	
   

  	
  1.0245

  	
   

  	
  1.0233

  	
   

  	
  1.0221

  	
   

  
	
  30

  	
   

  	
  1.0364

  	
   

  	
  1.0350

  	
   

  	
  1.0336

  	
   

  	
  1.0321

  	
   

  	
  1.0308

  	
   

  	
  1.0294

  	
   

  	
  1.0280

  	
   

  	
  1.0267

  	
   

  	
  1.0254

  	
   

  	
  1.0242

  	
   

  
	
  31

  	
   

  	
  1.0395

  	
   

  	
  1.0380

  	
   

  	
  1.0365

  	
   

  	
  1.0350

  	
   

  	
  1.0335

  	
   

  	
  1.0320

  	
   

  	
  1.0306

  	
   

  	
  1.0292

  	
   

  	
  1.0278

  	
   

  	
  1.0264

  	
   

  
	
  32

  	
   

  	
  1.0428

  	
   

  	
  1.0412

  	
   

  	
  1.0396

  	
   

  	
  1.0380

  	
   

  	
  1.0364

  	
   

  	
  1.0349

  	
   

  	
  1.0333

  	
   

  	
  1.0318

  	
   

  	
  1.0303

  	
   

  	
  1.0289

  	
   

  
	
  33

  	
   

  	
  1.0464

  	
   

  	
  1.0447

  	
   

  	
  1.0430

  	
   

  	
  1.0413

  	
   

  	
  1.0396

  	
   

  	
  1.0380

  	
   

  	
  1.0363

  	
   

  	
  1.0347

  	
   

  	
  1.0331

  	
   

  	
  1.0316

  	
   

  
	
  34

  	
   

  	
  1.0502

  	
   

  	
  1.0484

  	
   

  	
  1.0466

  	
   

  	
  1.0449

  	
   

  	
  1.0431

  	
   

  	
  1.0413

  	
   

  	
  1.0396

  	
   

  	
  1.0378

  	
   

  	
  1.0361

  	
   

  	
  1.0345

  	
   

  
	
  35

  	
   

  	
  1.0543

  	
   

  	
  1.0525

  	
   

  	
  1.0506

  	
   

  	
  1.0487

  	
   

  	
  1.0468

  	
   

  	
  1.0449

  	
   

  	
  1.0431

  	
   

  	
  1.0413

  	
   

  	
  1.0394

  	
   

  	
  1.0377

  	
   

  
	
  36

  	
   

  	
  1.0588

  	
   

  	
  1.0568

  	
   

  	
  1.0548

  	
   

  	
  1.0528

  	
   

  	
  1.0509

  	
   

  	
  1.0489

  	
   

  	
  1.0469

  	
   

  	
  1.0450

  	
   

  	
  1.0430

  	
   

  	
  1.0411

  	
   

  
	
  37

  	
   

  	
  1.0636

  	
   

  	
  1.0615

  	
   

  	
  1.0594

  	
   

  	
  1.0573

  	
   

  	
  1.0552

  	
   

  	
  1.0531

  	
   

  	
  1.0510

  	
   

  	
  1.0490

  	
   

  	
  1.0469

  	
   

  	
  1.0449

  	
   

  
	
  38

  	
   

  	
  1.0687

  	
   

  	
  1.0665

  	
   

  	
  1.0643

  	
   

  	
  1.0621

  	
   

  	
  1.0599

  	
   

  	
  1.0577

  	
   

  	
  1.0555

  	
   

  	
  1.0533

  	
   

  	
  1.0511

  	
   

  	
  1.0490

  	
   

  
	
  39

  	
   

  	
  1.0742

  	
   

  	
  1.0719

  	
   

  	
  1.0696

  	
   

  	
  1.0673

  	
   

  	
  1.0650

  	
   

  	
  1.0627

  	
   

  	
  1.0603

  	
   

  	
  1.0580

  	
   

  	
  1.0557

  	
   

  	
  1.0534

  	
   

  
	
  40

  	
   

  	
  1.0801

  	
   

  	
  1.0777

  	
   

  	
  1.0753

  	
   

  	
  1.0729

  	
   

  	
  1.0705

  	
   

  	
  1.0680

  	
   

  	
  1.0656

  	
   

  	
  1.0631

  	
   

  	
  1.0606

  	
   

  	
  1.0582

  	
   

  
	
  41

  	
   

  	
  1.0864

  	
   

  	
  1.0839

  	
   

  	
  1.0814

  	
   

  	
  1.0789

  	
   

  	
  1.0763

  	
   

  	
  1.0738

  	
   

  	
  1.0712

  	
   

  	
  1.0686

  	
   

  	
  1.0660

  	
   

  	
  1.0634

  	
   

  
	
  42

  	
   

  	
  1.0931

  	
   

  	
  1.0906

  	
   

  	
  1.0880

  	
   

  	
  1.0853

  	
   

  	
  1.0827

  	
   

  	
  1.0800

  	
   

  	
  1.0772

  	
   

  	
  1.0745

  	
   

  	
  1.0718

  	
   

  	
  1.0690

  	
   

  
	
  43

  	
   

  	
  1.1003

  	
   

  	
  1.0977

  	
   

  	
  1.0950

  	
   

  	
  1.0922

  	
   

  	
  1.0894

  	
   

  	
  1.0866

  	
   

  	
  1.0838

  	
   

  	
  1.0809

  	
   

  	
  1.0780

  	
   

  	
  1.0751

  	
   

  
	
  44

  	
   

  	
  1.1080

  	
   

  	
  1.1052

  	
   

  	
  1.1024

  	
   

  	
  1.0995

  	
   

  	
  1.0966

  	
   

  	
  1.0937

  	
   

  	
  1.0907

  	
   

  	
  1.0877

  	
   

  	
  1.0847

  	
   

  	
  1.0816

  	
   

  
	
  45

  	
   

  	
  1.1161

  	
   

  	
  1.1133

  	
   

  	
  1.1103

  	
   

  	
  1.1074

  	
   

  	
  1.1043

  	
   

  	
  1.1012

  	
   

  	
  1.0981

  	
   

  	
  1.0950

  	
   

  	
  1.0918

  	
   

  	
  1.0886

  	
   

  
	
  46

  	
   

  	
  1.1248

  	
   

  	
  1.1218

  	
   

  	
  1.1188

  	
   

  	
  1.1157

  	
   

  	
  1.1125

  	
   

  	
  1.1093

  	
   

  	
  1.1060

  	
   

  	
  1.1027

  	
   

  	
  1.0994

  	
   

  	
  1.0960

  	
   

  
	
  47

  	
   

  	
  1.1339

  	
   

  	
  1.1308

  	
   

  	
  1.1277

  	
   

  	
  1.1245

  	
   

  	
  1.1212

  	
   

  	
  1.1178

  	
   

  	
  1.1144

  	
   

  	
  1.1110

  	
   

  	
  1.1075

  	
   

  	
  1.1040

  	
   

  
	
  48

  	
   

  	
  1.1436

  	
   

  	
  1.1404

  	
   

  	
  1.1371

  	
   

  	
  1.1338

  	
   

  	
  1.1304

  	
   

  	
  1.1269

  	
   

  	
  1.1234

  	
   

  	
  1.1198

  	
   

  	
  1.1161

  	
   

  	
  1.1124

  	
   

  
	
  49

  	
   

  	
  1.1539

  	
   

  	
  1.1506

  	
   

  	
  1.1472

  	
   

  	
  1.1437

  	
   

  	
  1.1402

  	
   

  	
  1.1366

  	
   

  	
  1.1329

  	
   

  	
  1.1291

  	
   

  	
  1.1253

  	
   

  	
  1.1214

  	
   

  
	
  50

  	
   

  	
  1.1647

  	
   

  	
  1.1613

  	
   

  	
  1.1578

  	
   

  	
  1.1542

  	
   

  	
  1.1505

  	
   

  	
  1.1468

  	
   

  	
  1.1429

  	
   

  	
  1.1390

  	
   

  	
  1.1351

  	
   

  	
  1.1310

  	
   

  
	
  51

  	
   

  	
  1.1762

  	
   

  	
  1.1727

  	
   

  	
  1.1691

  	
   

  	
  1.1654

  	
   

  	
  1.1615

  	
   

  	
  1.1576

  	
   

  	
  1.1537

  	
   

  	
  1.1496

  	
   

  	
  1.1454

  	
   

  	
  1.1412

  	
   

  
	
  52

  	
   

  	
  1.1884

  	
   

  	
  1.1848

  	
   

  	
  1.1810

  	
   

  	
  1.1772

  	
   

  	
  1.1732

  	
   

  	
  1.1692

  	
   

  	
  1.1650

  	
   

  	
  1.1608

  	
   

  	
  1.1565

  	
   

  	
  1.1521

  	
   

  
	
  53

  	
   

  	
  1.2013

  	
   

  	
  1.1976

  	
   

  	
  1.1937

  	
   

  	
  1.1897

  	
   

  	
  1.1856

  	
   

  	
  1.1815

  	
   

  	
  1.1772

  	
   

  	
  1.1728

  	
   

  	
  1.1683

  	
   

  	
  1.1637

  	
   

  
	
  54

  	
   

  	
  1.2151

  	
   

  	
  1.2112

  	
   

  	
  1.2072

  	
   

  	
  1.2031

  	
   

  	
  1.1989

  	
   

  	
  1.1945

  	
   

  	
  1.1901

  	
   

  	
  1.1855

  	
   

  	
  1.1808

  	
   

  	
  1.1761

  	
   

  
	
  55

  	
   

  	
  1.2297

  	
   

  	
  1.2257

  	
   

  	
  1.2216

  	
   

  	
  1.2173

  	
   

  	
  1.2129

  	
   

  	
  1.2085

  	
   

  	
  1.2038

  	
   

  	
  1.1991

  	
   

  	
  1.1942

  	
   

  	
  1.1893

  	
   

  
	
  56

  	
   

  	
  1.2453

  	
   

  	
  1.2412

  	
   

  	
  1.2369

  	
   

  	
  1.2325

  	
   

  	
  1.2280

  	
   

  	
  1.2233

  	
   

  	
  1.2185

  	
   

  	
  1.2136

  	
   

  	
  1.2086

  	
   

  	
  1.2034

  	
   

  
	
  57

  	
   

  	
  1.2620

  	
   

  	
  1.2577

  	
   

  	
  1.2533

  	
   

  	
  1.2487

  	
   

  	
  1.2441

  	
   

  	
  1.2392

  	
   

  	
  1.2343

  	
   

  	
  1.2292

  	
   

  	
  1.2239

  	
   

  	
  1.2186

  	
   

  
	
  58

  	
   

  	
  1.2798

  	
   

  	
  1.2754

  	
   

  	
  1.2708

  	
   

  	
  1.2661

  	
   

  	
  1.2613

  	
   

  	
  1.2563

  	
   

  	
  1.2511

  	
   

  	
  1.2459

  	
   

  	
  1.2404

  	
   

  	
  1.2348

  	
   

  
	
  59

  	
   

  	
  1.2989

  	
   

  	
  1.2944

  	
   

  	
  1.2897

  	
   

  	
  1.2848

  	
   

  	
  1.2798

  	
   

  	
  1.2746

  	
   

  	
  1.2693

  	
   

  	
  1.2638

  	
   

  	
  1.2581

  	
   

  	
  1.2523

  	
   

  
	
  60

  	
   

  	
  1.3195

  	
   

  	
  1.3148

  	
   

  	
  1.3099

  	
   

  	
  1.3049

  	
   

  	
  1.2997

  	
   

  	
  1.2943

  	
   

  	
  1.2888

  	
   

  	
  1.2831

  	
   

  	
  1.2772

  	
   

  	
  1.2712

  	
   

  
	
  61

  	
   

  	
  1.3416

  	
   

  	
  1.3368

  	
   

  	
  1.3317

  	
   

  	
  1.3265

  	
   

  	
  1.3211

  	
   

  	
  1.3156

  	
   

  	
  1.3098

  	
   

  	
  1.3039

  	
   

  	
  1.2978

  	
   

  	
  1.2915

  	
   

  
	
  62

  	
   

  	
  1.3655

  	
   

  	
  1.3604

  	
   

  	
  1.3552

  	
   

  	
  1.3498

  	
   

  	
  1.3442

  	
   

  	
  1.3384

  	
   

  	
  1.3325

  	
   

  	
  1.3263

  	
   

  	
  1.3200

  	
   

  	
  1.3135

  	
   

  
	
  63

  	
   

  	
  1.3912

  	
   

  	
  1.3860

  	
   

  	
  1.3805

  	
   

  	
  1.3749

  	
   

  	
  1.3691

  	
   

  	
  1.3631

  	
   

  	
  1.3569

  	
   

  	
  1.3506

  	
   

  	
  1.3440

  	
   

  	
  1.3372

  	
   

  
	
  64

  	
   

  	
  1.4189

  	
   

  	
  1.4134

  	
   

  	
  1.4078

  	
   

  	
  1.4020

  	
   

  	
  1.3960

  	
   

  	
  1.3897

  	
   

  	
  1.3833

  	
   

  	
  1.3767

  	
   

  	
  1.3698

  	
   

  	
  1.3627

  	
   

  
	
  65

  	
   

  	
  1.4486

  	
   

  	
  1.4430

  	
   

  	
  1.4372

  	
   

  	
  1.4311

  	
   

  	
  1.4249

  	
   

  	
  1.4184

  	
   

  	
  1.4117

  	
   

  	
  1.4048

  	
   

  	
  1.3976

  	
   

  	
  1.3902

  	
   

  
	
  66

  	
   

  	
  1.4806

  	
   

  	
  1.4747

  	
   

  	
  1.4687

  	
   

  	
  1.4624

  	
   

  	
  1.4558

  	
   

  	
  1.4491

  	
   

  	
  1.4421

  	
   

  	
  1.4349

  	
   

  	
  1.4275

  	
   

  	
  1.4198

  	
   

  
	
  67

  	
   

  	
  1.5147

  	
   

  	
  1.5086

  	
   

  	
  1.5023

  	
   

  	
  1.4958

  	
   

  	
  1.4890

  	
   

  	
  1.4820

  	
   

  	
  1.4747

  	
   

  	
  1.4672

  	
   

  	
  1.4595

  	
   

  	
  1.4514

  	
   

  
	
  68

  	
   

  	
  1.5513

  	
   

  	
  1.5450

  	
   

  	
  1.5384

  	
   

  	
  1.5316

  	
   

  	
  1.5245

  	
   

  	
  1.5172

  	
   

  	
  1.5097

  	
   

  	
  1.5018

  	
   

  	
  1.4938

  	
   

  	
  1.4854

  	
   

  
	
  69

  	
   

  	
  1.5909

  	
   

  	
  1.5843

  	
   

  	
  1.5775

  	
   

  	
  1.5703

  	
   

  	
  1.5630

  	
   

  	
  1.5554

  	
   

  	
  1.5475

  	
   

  	
  1.5393

  	
   

  	
  1.5308

  	
   

  	
  1.5221

  	
   

  
	
  70

  	
   

  	
  1.6339

  	
   

  	
  1.6270

  	
   

  	
  1.6199

  	
   

  	
  1.6124

  	
   

  	
  1.6048

  	
   

  	
  1.5968

  	
   

  	
  1.5885

  	
   

  	
  1.5800

  	
   

  	
  1.5712

  	
   

  	
  1.5620

  	
   

  



 


44













 


Equivalent Benefit Payable Under Single
Life Annuity Option for Each $1.00 Otherwise Payable


 


	
   EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  40

  	
   

  	
  41

  	
   

  	
  42

  	
   

  	
  43

  	
   

  	
  44

  	
   

  	
  45

  	
   

  	
  46

  	
   

  	
  47

  	
   

  	
  48

  	
   

  	
  49

  	
   

  
	
  20

  	
   

  	
  1.0096

  	
   

  	
  1.0091

  	
   

  	
  1.0086

  	
   

  	
  1.0081

  	
   

  	
  1.0076

  	
   

  	
  1.0072

  	
   

  	
  1.0068

  	
   

  	
  1.0064

  	
   

  	
  1.0060

  	
   

  	
  1.0056

  	
   

  
	
  21

  	
   

  	
  1.0104

  	
   

  	
  1.0099

  	
   

  	
  1.0093

  	
   

  	
  1.0088

  	
   

  	
  1.0083

  	
   

  	
  1.0078

  	
   

  	
  1.0074

  	
   

  	
  1.0069

  	
   

  	
  1.0065

  	
   

  	
  1.0061

  	
   

  
	
  22

  	
   

  	
  1.0114

  	
   

  	
  1.0107

  	
   

  	
  1.0102

  	
   

  	
  1.0096

  	
   

  	
  1.0090

  	
   

  	
  1.0085

  	
   

  	
  1.0080

  	
   

  	
  1.0075

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  
	
  23

  	
   

  	
  1.0124

  	
   

  	
  1.0117

  	
   

  	
  1.0111

  	
   

  	
  1.0104

  	
   

  	
  1.0098

  	
   

  	
  1.0093

  	
   

  	
  1.0087

  	
   

  	
  1.0082

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  
	
  24

  	
   

  	
  1.0135

  	
   

  	
  1.0128

  	
   

  	
  1.0121

  	
   

  	
  1.0114

  	
   

  	
  1.0107

  	
   

  	
  1.0101

  	
   

  	
  1.0095

  	
   

  	
  1.0089

  	
   

  	
  1.0084

  	
   

  	
  1.0079

  	
   

  
	
  25

  	
   

  	
  1.0147

  	
   

  	
  1.0139

  	
   

  	
  1.0132

  	
   

  	
  1.0124

  	
   

  	
  1.0117

  	
   

  	
  1.0110

  	
   

  	
  1.0104

  	
   

  	
  1.0098

  	
   

  	
  1.0092

  	
   

  	
  1.0086

  	
   

  
	
  26

  	
   

  	
  1.0161

  	
   

  	
  1.0152

  	
   

  	
  1.0144

  	
   

  	
  1.0136

  	
   

  	
  1.0128

  	
   

  	
  1.0121

  	
   

  	
  1.0113

  	
   

  	
  1.0107

  	
   

  	
  1.0100

  	
   

  	
  1.0094

  	
   

  
	
  27

  	
   

  	
  1.0176

  	
   

  	
  1.0166

  	
   

  	
  1.0157

  	
   

  	
  1.0149

  	
   

  	
  1.0140

  	
   

  	
  1.0132

  	
   

  	
  1.0124

  	
   

  	
  1.0117

  	
   

  	
  1.0110

  	
   

  	
  1.0103

  	
   

  
	
  28

  	
   

  	
  1.0192

  	
   

  	
  1.0182

  	
   

  	
  1.0172

  	
   

  	
  1.0163

  	
   

  	
  1.0153

  	
   

  	
  1.0145

  	
   

  	
  1.0136

  	
   

  	
  1.0128

  	
   

  	
  1.0120

  	
   

  	
  1.0113

  	
   

  
	
  29

  	
   

  	
  1.0210

  	
   

  	
  1.0199

  	
   

  	
  1.0188

  	
   

  	
  1.0178

  	
   

  	
  1.0168

  	
   

  	
  1.0158

  	
   

  	
  1.0149

  	
   

  	
  1.0140

  	
   

  	
  1.0132

  	
   

  	
  1.0124

  	
   

  
	
  30

  	
   

  	
  1.0230

  	
   

  	
  1.0218

  	
   

  	
  1.0206

  	
   

  	
  1.0195

  	
   

  	
  1.0184

  	
   

  	
  1.0174

  	
   

  	
  1.0164

  	
   

  	
  1.0154

  	
   

  	
  1.0145

  	
   

  	
  1.0136

  	
   

  
	
  31

  	
   

  	
  1.0251

  	
   

  	
  1.0238

  	
   

  	
  1.0226

  	
   

  	
  1.0214

  	
   

  	
  1.0202

  	
   

  	
  1.0190

  	
   

  	
  1.0180

  	
   

  	
  1.0169

  	
   

  	
  1.0159

  	
   

  	
  1.0149

  	
   

  
	
  32

  	
   

  	
  1.0275

  	
   

  	
  1.0261

  	
   

  	
  1.0247

  	
   

  	
  1.0234

  	
   

  	
  1.0221

  	
   

  	
  1.0209

  	
   

  	
  1.0197

  	
   

  	
  1.0186

  	
   

  	
  1.0175

  	
   

  	
  1.0164

  	
   

  
	
  33

  	
   

  	
  1.0300

  	
   

  	
  1.0285

  	
   

  	
  1.0271

  	
   

  	
  1.0257

  	
   

  	
  1.0243

  	
   

  	
  1.0229

  	
   

  	
  1.0216

  	
   

  	
  1.0204

  	
   

  	
  1.0192

  	
   

  	
  1.0180

  	
   

  
	
  34

  	
   

  	
  1.0328

  	
   

  	
  1.0312

  	
   

  	
  1.0297

  	
   

  	
  1.0281

  	
   

  	
  1.0266

  	
   

  	
  1.0252

  	
   

  	
  1.0238

  	
   

  	
  1.0224

  	
   

  	
  1.0211

  	
   

  	
  1.0198

  	
   

  
	
  35

  	
   

  	
  1.0359

  	
   

  	
  1.0342

  	
   

  	
  1.0325

  	
   

  	
  1.0308

  	
   

  	
  1.0292

  	
   

  	
  1.0276

  	
   

  	
  1.0261

  	
   

  	
  1.0247

  	
   

  	
  1.0232

  	
   

  	
  1.0219

  	
   

  
	
  36

  	
   

  	
  1.0392

  	
   

  	
  1.0374

  	
   

  	
  1.0356

  	
   

  	
  1.0338

  	
   

  	
  1.0320

  	
   

  	
  1.0304

  	
   

  	
  1.0287

  	
   

  	
  1.0271

  	
   

  	
  1.0256

  	
   

  	
  1.0241

  	
   

  
	
  37

  	
   

  	
  1.0429

  	
   

  	
  1.0409

  	
   

  	
  1.0389

  	
   

  	
  1.0370

  	
   

  	
  1.0351

  	
   

  	
  1.0333

  	
   

  	
  1.0315

  	
   

  	
  1.0298

  	
   

  	
  1.0281

  	
   

  	
  1.0265

  	
   

  
	
  38

  	
   

  	
  1.0468

  	
   

  	
  1.0447

  	
   

  	
  1.0426

  	
   

  	
  1.0405

  	
   

  	
  1.0385

  	
   

  	
  1.0366

  	
   

  	
  1.0346

  	
   

  	
  1.0328

  	
   

  	
  1.0310

  	
   

  	
  1.0292

  	
   

  
	
  39

  	
   

  	
  1.0511

  	
   

  	
  1.0488

  	
   

  	
  1.0466

  	
   

  	
  1.0444

  	
   

  	
  1.0422

  	
   

  	
  1.0401

  	
   

  	
  1.0381

  	
   

  	
  1.0360

  	
   

  	
  1.0341

  	
   

  	
  1.0321

  	
   

  
	
  40

  	
   

  	
  1.0558

  	
   

  	
  1.0534

  	
   

  	
  1.0510

  	
   

  	
  1.0486

  	
   

  	
  1.0463

  	
   

  	
  1.0440

  	
   

  	
  1.0418

  	
   

  	
  1.0396

  	
   

  	
  1.0375

  	
   

  	
  1.0354

  	
   

  
	
  41

  	
   

  	
  1.0608

  	
   

  	
  1.0583

  	
   

  	
  1.0557

  	
   

  	
  1.0532

  	
   

  	
  1.0507

  	
   

  	
  1.0483

  	
   

  	
  1.0459

  	
   

  	
  1.0435

  	
   

  	
  1.0412

  	
   

  	
  1.0390

  	
   

  
	
  42

  	
   

  	
  1.0663

  	
   

  	
  1.0636

  	
   

  	
  1.0609

  	
   

  	
  1.0582

  	
   

  	
  1.0555

  	
   

  	
  1.0529

  	
   

  	
  1.0503

  	
   

  	
  1.0478

  	
   

  	
  1.0453

  	
   

  	
  1.0429

  	
   

  
	
  43

  	
   

  	
  1.0722

  	
   

  	
  1.0693

  	
   

  	
  1.0664

  	
   

  	
  1.0636

  	
   

  	
  1.0608

  	
   

  	
  1.0580

  	
   

  	
  1.0552

  	
   

  	
  1.0525

  	
   

  	
  1.0498

  	
   

  	
  1.0472

  	
   

  
	
  44

  	
   

  	
  1.0786

  	
   

  	
  1.0755

  	
   

  	
  1.0724

  	
   

  	
  1.0694

  	
   

  	
  1.0664

  	
   

  	
  1.0634

  	
   

  	
  1.0604

  	
   

  	
  1.0575

  	
   

  	
  1.0547

  	
   

  	
  1.0519

  	
   

  
	
  45

  	
   

  	
  1.0854

  	
   

  	
  1.0821

  	
   

  	
  1.0789

  	
   

  	
  1.0757

  	
   

  	
  1.0725

  	
   

  	
  1.0693

  	
   

  	
  1.0661

  	
   

  	
  1.0630

  	
   

  	
  1.0599

  	
   

  	
  1.0569

  	
   

  
	
  46

  	
   

  	
  1.0926

  	
   

  	
  1.0892

  	
   

  	
  1.0858

  	
   

  	
  1.0824

  	
   

  	
  1.0790

  	
   

  	
  1.0756

  	
   

  	
  1.0722

  	
   

  	
  1.0689

  	
   

  	
  1.0656

  	
   

  	
  1.0624

  	
   

  
	
  47

  	
   

  	
  1.1004

  	
   

  	
  1.0968

  	
   

  	
  1.0932

  	
   

  	
  1.0896

  	
   

  	
  1.0860

  	
   

  	
  1.0824

  	
   

  	
  1.0788

  	
   

  	
  1.0752

  	
   

  	
  1.0717

  	
   

  	
  1.0682

  	
   

  
	
  48

  	
   

  	
  1.1087

  	
   

  	
  1.1049

  	
   

  	
  1.1011

  	
   

  	
  1.0973

  	
   

  	
  1.0935

  	
   

  	
  1.0896

  	
   

  	
  1.0858

  	
   

  	
  1.0821

  	
   

  	
  1.0783

  	
   

  	
  1.0746

  	
   

  
	
  49

  	
   

  	
  1.1175

  	
   

  	
  1.1135

  	
   

  	
  1.1095

  	
   

  	
  1.1055

  	
   

  	
  1.1015

  	
   

  	
  1.0974

  	
   

  	
  1.0934

  	
   

  	
  1.0894

  	
   

  	
  1.0854

  	
   

  	
  1.0814

  	
   

  
	
  50

  	
   

  	
  1.1269

  	
   

  	
  1.1227

  	
   

  	
  1.1185

  	
   

  	
  1.1143

  	
   

  	
  1.1101

  	
   

  	
  1.1058

  	
   

  	
  1.1015

  	
   

  	
  1.0972

  	
   

  	
  1.0930

  	
   

  	
  1.0888

  	
   

  
	
  51

  	
   

  	
  1.1369

  	
   

  	
  1.1326

  	
   

  	
  1.1282

  	
   

  	
  1.1237

  	
   

  	
  1.1192

  	
   

  	
  1.1147

  	
   

  	
  1.1102

  	
   

  	
  1.1057

  	
   

  	
  1.1012

  	
   

  	
  1.0967

  	
   

  
	
  52

  	
   

  	
  1.1476

  	
   

  	
  1.1431

  	
   

  	
  1.1384

  	
   

  	
  1.1338

  	
   

  	
  1.1291

  	
   

  	
  1.1243

  	
   

  	
  1.1195

  	
   

  	
  1.1148

  	
   

  	
  1.1100

  	
   

  	
  1.1052

  	
   

  
	
  53

  	
   

  	
  1.1590

  	
   

  	
  1.1543

  	
   

  	
  1.1494

  	
   

  	
  1.1445

  	
   

  	
  1.1396

  	
   

  	
  1.1346

  	
   

  	
  1.1296

  	
   

  	
  1.1245

  	
   

  	
  1.1194

  	
   

  	
  1.1144

  	
   

  
	
  54

  	
   

  	
  1.1712

  	
   

  	
  1.1662

  	
   

  	
  1.1612

  	
   

  	
  1.1560

  	
   

  	
  1.1509

  	
   

  	
  1.1456

  	
   

  	
  1.1403

  	
   

  	
  1.1350

  	
   

  	
  1.1296

  	
   

  	
  1.1242

  	
   

  
	
  55

  	
   

  	
  1.1842

  	
   

  	
  1.1790

  	
   

  	
  1.1737

  	
   

  	
  1.1684

  	
   

  	
  1.1629

  	
   

  	
  1.1574

  	
   

  	
  1.1518

  	
   

  	
  1.1462

  	
   

  	
  1.1406

  	
   

  	
  1.1349

  	
   

  
	
  56

  	
   

  	
  1.1981

  	
   

  	
  1.1927

  	
   

  	
  1.1872

  	
   

  	
  1.1816

  	
   

  	
  1.1759

  	
   

  	
  1.1701

  	
   

  	
  1.1643

  	
   

  	
  1.1584

  	
   

  	
  1.1524

  	
   

  	
  1.1464

  	
   

  
	
  57

  	
   

  	
  1.2131

  	
   

  	
  1.2074

  	
   

  	
  1.2017

  	
   

  	
  1.1958

  	
   

  	
  1.1899

  	
   

  	
  1.1838

  	
   

  	
  1.1777

  	
   

  	
  1.1714

  	
   

  	
  1.1652

  	
   

  	
  1.1588

  	
   

  
	
  58

  	
   

  	
  1.2291

  	
   

  	
  1.2232

  	
   

  	
  1.2173

  	
   

  	
  1.2111

  	
   

  	
  1.2049

  	
   

  	
  1.1985

  	
   

  	
  1.1921

  	
   

  	
  1.1856

  	
   

  	
  1.1789

  	
   

  	
  1.1723

  	
   

  
	
  59

  	
   

  	
  1.2464

  	
   

  	
  1.2403

  	
   

  	
  1.2340

  	
   

  	
  1.2276

  	
   

  	
  1.2211

  	
   

  	
  1.2145

  	
   

  	
  1.2077

  	
   

  	
  1.2008

  	
   

  	
  1.1939

  	
   

  	
  1.1868

  	
   

  
	
  60

  	
   

  	
  1.2650

  	
   

  	
  1.2586

  	
   

  	
  1.2521

  	
   

  	
  1.2454

  	
   

  	
  1.2386

  	
   

  	
  1.2317

  	
   

  	
  1.2246

  	
   

  	
  1.2174

  	
   

  	
  1.2101

  	
   

  	
  1.2027

  	
   

  
	
  61

  	
   

  	
  1.2851

  	
   

  	
  1.2785

  	
   

  	
  1.2717

  	
   

  	
  1.2647

  	
   

  	
  1.2576

  	
   

  	
  1.2503

  	
   

  	
  1.2429

  	
   

  	
  1.2353

  	
   

  	
  1.2276

  	
   

  	
  1.2198

  	
   

  
	
  62

  	
   

  	
  1.3068

  	
   

  	
  1.2999

  	
   

  	
  1.2928

  	
   

  	
  1.2855

  	
   

  	
  1.2781

  	
   

  	
  1.2704

  	
   

  	
  1.2627

  	
   

  	
  1.2547

  	
   

  	
  1.2467

  	
   

  	
  1.2385

  	
   

  
	
  63

  	
   

  	
  1.3302

  	
   

  	
  1.3230

  	
   

  	
  1.3156

  	
   

  	
  1.3080

  	
   

  	
  1.3002

  	
   

  	
  1.2923

  	
   

  	
  1.2841

  	
   

  	
  1.2758

  	
   

  	
  1.2673

  	
   

  	
  1.2587

  	
   

  
	
  64

  	
   

  	
  1.3554

  	
   

  	
  1.3479

  	
   

  	
  1.3402

  	
   

  	
  1.3323

  	
   

  	
  1.3242

  	
   

  	
  1.3158

  	
   

  	
  1.3073

  	
   

  	
  1.2986

  	
   

  	
  1.2897

  	
   

  	
  1.2806

  	
   

  
	
  65

  	
   

  	
  1.3827

  	
   

  	
  1.3748

  	
   

  	
  1.3668

  	
   

  	
  1.3585

  	
   

  	
  1.3500

  	
   

  	
  1.3413

  	
   

  	
  1.3323

  	
   

  	
  1.3232

  	
   

  	
  1.3139

  	
   

  	
  1.3043

  	
   

  
	
  66

  	
   

  	
  1.4119

  	
   

  	
  1.4037

  	
   

  	
  1.3953

  	
   

  	
  1.3867

  	
   

  	
  1.3778

  	
   

  	
  1.3686

  	
   

  	
  1.3593

  	
   

  	
  1.3497

  	
   

  	
  1.3399

  	
   

  	
  1.3299

  	
   

  
	
  67

  	
   

  	
  1.4432

  	
   

  	
  1.4346

  	
   

  	
  1.4259

  	
   

  	
  1.4168

  	
   

  	
  1.4075

  	
   

  	
  1.3980

  	
   

  	
  1.3882

  	
   

  	
  1.3781

  	
   

  	
  1.3678

  	
   

  	
  1.3573

  	
   

  
	
  68

  	
   

  	
  1.4768

  	
   

  	
  1.4678

  	
   

  	
  1.4587

  	
   

  	
  1.4492

  	
   

  	
  1.4395

  	
   

  	
  1.4295

  	
   

  	
  1.4192

  	
   

  	
  1.4087

  	
   

  	
  1.3979

  	
   

  	
  1.3868

  	
   

  
	
  69

  	
   

  	
  1.5131

  	
   

  	
  1.5038

  	
   

  	
  1.4942

  	
   

  	
  1.4843

  	
   

  	
  1.4741

  	
   

  	
  1.4636

  	
   

  	
  1.4528

  	
   

  	
  1.4418

  	
   

  	
  1.4304

  	
   

  	
  1.4188

  	
   

  
	
  70

  	
   

  	
  1.5526

  	
   

  	
  1.5429

  	
   

  	
  1.5328

  	
   

  	
  1.5224

  	
   

  	
  1.5117

  	
   

  	
  1.5008

  	
   

  	
  1.4895

  	
   

  	
  1.4778

  	
   

  	
  1.4659

  	
   

  	
  1.4537

  	
   

  



 


45













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  50

  	
   

  	
  51

  	
   

  	
  52

  	
   

  	
  53

  	
   

  	
  54

  	
   

  	
  55

  	
   

  	
  56

  	
   

  	
  57

  	
   

  	
  58

  	
   

  	
  59

  	
   

  
	
  20

  	
   

  	
  1.0053

  	
   

  	
  1.0050

  	
   

  	
  1.0046

  	
   

  	
  1.0043

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0035

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0029

  	
   

  
	
  21

  	
   

  	
  1.0057

  	
   

  	
  1.0054

  	
   

  	
  1.0050

  	
   

  	
  1.0047

  	
   

  	
  1.0044

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  
	
  22

  	
   

  	
  1.0062

  	
   

  	
  1.0058

  	
   

  	
  1.0054

  	
   

  	
  1.0051

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  
	
  23

  	
   

  	
  1.0068

  	
   

  	
  1.0063

  	
   

  	
  1.0059

  	
   

  	
  1.0055

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  
	
  24

  	
   

  	
  1.0074

  	
   

  	
  1.0069

  	
   

  	
  1.0064

  	
   

  	
  1.0060

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  
	
  25

  	
   

  	
  1.0080

  	
   

  	
  1.0075

  	
   

  	
  1.0070

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  
	
  26

  	
   

  	
  1.0088

  	
   

  	
  1.0082

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  	
  1.0067

  	
   

  	
  1.0062

  	
   

  	
  1.0058

  	
   

  	
  1.0054

  	
   

  	
  1.0050

  	
   

  	
  1.0046

  	
   

  
	
  27

  	
   

  	
  1.0096

  	
   

  	
  1.0090

  	
   

  	
  1.0084

  	
   

  	
  1.0078

  	
   

  	
  1.0073

  	
   

  	
  1.0068

  	
   

  	
  1.0063

  	
   

  	
  1.0058

  	
   

  	
  1.0054

  	
   

  	
  1.0050

  	
   

  
	
  28

  	
   

  	
  1.0105

  	
   

  	
  1.0099

  	
   

  	
  1.0092

  	
   

  	
  1.0086

  	
   

  	
  1.0080

  	
   

  	
  1.0074

  	
   

  	
  1.0069

  	
   

  	
  1.0064

  	
   

  	
  1.0059

  	
   

  	
  1.0055

  	
   

  
	
  29

  	
   

  	
  1.0116

  	
   

  	
  1.0108

  	
   

  	
  1.0101

  	
   

  	
  1.0094

  	
   

  	
  1.0088

  	
   

  	
  1.0082

  	
   

  	
  1.0076

  	
   

  	
  1.0070

  	
   

  	
  1.0065

  	
   

  	
  1.0060

  	
   

  
	
  30

  	
   

  	
  1.0127

  	
   

  	
  1.0119

  	
   

  	
  1.0111

  	
   

  	
  1.0104

  	
   

  	
  1.0097

  	
   

  	
  1.0090

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  
	
  31

  	
   

  	
  1.0140

  	
   

  	
  1.0131

  	
   

  	
  1.0122

  	
   

  	
  1.0114

  	
   

  	
  1.0106

  	
   

  	
  1.0099

  	
   

  	
  1.0092

  	
   

  	
  1.0085

  	
   

  	
  1.0079

  	
   

  	
  1.0073

  	
   

  
	
  32

  	
   

  	
  1.0154

  	
   

  	
  1.0144

  	
   

  	
  1.0135

  	
   

  	
  1.0126

  	
   

  	
  1.0117

  	
   

  	
  1.0109

  	
   

  	
  1.0101

  	
   

  	
  1.0094

  	
   

  	
  1.0087

  	
   

  	
  1.0080

  	
   

  
	
  33

  	
   

  	
  1.0169

  	
   

  	
  1.0158

  	
   

  	
  1.0148

  	
   

  	
  1.0138

  	
   

  	
  1.0129

  	
   

  	
  1.0120

  	
   

  	
  1.0112

  	
   

  	
  1.0104

  	
   

  	
  1.0096

  	
   

  	
  1.0089

  	
   

  
	
  34

  	
   

  	
  1.0186

  	
   

  	
  1.0175

  	
   

  	
  1.0163

  	
   

  	
  1.0153

  	
   

  	
  1.0142

  	
   

  	
  1.0133

  	
   

  	
  1.0123

  	
   

  	
  1.0114

  	
   

  	
  1.0106

  	
   

  	
  1.0098

  	
   

  
	
  35

  	
   

  	
  1.0205

  	
   

  	
  1.0193

  	
   

  	
  1.0180

  	
   

  	
  1.0169

  	
   

  	
  1.0157

  	
   

  	
  1.0147

  	
   

  	
  1.0136

  	
   

  	
  1.0126

  	
   

  	
  1.0117

  	
   

  	
  1.0108

  	
   

  
	
  36

  	
   

  	
  1.0226

  	
   

  	
  1.0212

  	
   

  	
  1.0199

  	
   

  	
  1.0186

  	
   

  	
  1.0174

  	
   

  	
  1.0162

  	
   

  	
  1.0151

  	
   

  	
  1.0140

  	
   

  	
  1.0130

  	
   

  	
  1.0120

  	
   

  
	
  37

  	
   

  	
  1.0249

  	
   

  	
  1.0234

  	
   

  	
  1.0220

  	
   

  	
  1.0206

  	
   

  	
  1.0192

  	
   

  	
  1.0179

  	
   

  	
  1.0167

  	
   

  	
  1.0155

  	
   

  	
  1.0144

  	
   

  	
  1.0133

  	
   

  
	
  38

  	
   

  	
  1.0275

  	
   

  	
  1.0258

  	
   

  	
  1.0242

  	
   

  	
  1.0227

  	
   

  	
  1.0212

  	
   

  	
  1.0198

  	
   

  	
  1.0185

  	
   

  	
  1.0172

  	
   

  	
  1.0159

  	
   

  	
  1.0148

  	
   

  
	
  39

  	
   

  	
  1.0303

  	
   

  	
  1.0285

  	
   

  	
  1.0268

  	
   

  	
  1.0251

  	
   

  	
  1.0235

  	
   

  	
  1.0219

  	
   

  	
  1.0205

  	
   

  	
  1.0190

  	
   

  	
  1.0177

  	
   

  	
  1.0164

  	
   

  
	
  40

  	
   

  	
  1.0334

  	
   

  	
  1.0314

  	
   

  	
  1.0296

  	
   

  	
  1.0277

  	
   

  	
  1.0260

  	
   

  	
  1.0243

  	
   

  	
  1.0227

  	
   

  	
  1.0211

  	
   

  	
  1.0196

  	
   

  	
  1.0182

  	
   

  
	
  41

  	
   

  	
  1.0368

  	
   

  	
  1.0347

  	
   

  	
  1.0326

  	
   

  	
  1.0307

  	
   

  	
  1.0287

  	
   

  	
  1.0269

  	
   

  	
  1.0251

  	
   

  	
  1.0234

  	
   

  	
  1.0218

  	
   

  	
  1.0202

  	
   

  
	
  42

  	
   

  	
  1.0406

  	
   

  	
  1.0383

  	
   

  	
  1.0360

  	
   

  	
  1.0339

  	
   

  	
  1.0318

  	
   

  	
  1.0298

  	
   

  	
  1.0278

  	
   

  	
  1.0260

  	
   

  	
  1.0242

  	
   

  	
  1.0225

  	
   

  
	
  43

  	
   

  	
  1.0446

  	
   

  	
  1.0422

  	
   

  	
  1.0397

  	
   

  	
  1.0374

  	
   

  	
  1.0351

  	
   

  	
  1.0329

  	
   

  	
  1.0308

  	
   

  	
  1.0288

  	
   

  	
  1.0268

  	
   

  	
  1.0250

  	
   

  
	
  44

  	
   

  	
  1.0491

  	
   

  	
  1.0464

  	
   

  	
  1.0438

  	
   

  	
  1.0413

  	
   

  	
  1.0388

  	
   

  	
  1.0364

  	
   

  	
  1.0341

  	
   

  	
  1.0319

  	
   

  	
  1.0297

  	
   

  	
  1.0277

  	
   

  
	
  45

  	
   

  	
  1.0539

  	
   

  	
  1.0510

  	
   

  	
  1.0482

  	
   

  	
  1.0454

  	
   

  	
  1.0428

  	
   

  	
  1.0402

  	
   

  	
  1.0376

  	
   

  	
  1.0352

  	
   

  	
  1.0329

  	
   

  	
  1.0306

  	
   

  
	
  46

  	
   

  	
  1.0592

  	
   

  	
  1.0560

  	
   

  	
  1.0530

  	
   

  	
  1.0500

  	
   

  	
  1.0471

  	
   

  	
  1.0443

  	
   

  	
  1.0415

  	
   

  	
  1.0389

  	
   

  	
  1.0363

  	
   

  	
  1.0339

  	
   

  
	
  47

  	
   

  	
  1.0648

  	
   

  	
  1.0615

  	
   

  	
  1.0582

  	
   

  	
  1.0549

  	
   

  	
  1.0518

  	
   

  	
  1.0487

  	
   

  	
  1.0458

  	
   

  	
  1.0429

  	
   

  	
  1.0401

  	
   

  	
  1.0374

  	
   

  
	
  48

  	
   

  	
  1.0709

  	
   

  	
  1.0673

  	
   

  	
  1.0638

  	
   

  	
  1.0603

  	
   

  	
  1.0569

  	
   

  	
  1.0536

  	
   

  	
  1.0503

  	
   

  	
  1.0472

  	
   

  	
  1.0442

  	
   

  	
  1.0413

  	
   

  
	
  49

  	
   

  	
  1.0775

  	
   

  	
  1.0736

  	
   

  	
  1.0698

  	
   

  	
  1.0661

  	
   

  	
  1.0624

  	
   

  	
  1.0588

  	
   

  	
  1.0553

  	
   

  	
  1.0519

  	
   

  	
  1.0487

  	
   

  	
  1.0455

  	
   

  
	
  50

  	
   

  	
  1.0846

  	
   

  	
  1.0804

  	
   

  	
  1.0763

  	
   

  	
  1.0723

  	
   

  	
  1.0684

  	
   

  	
  1.0645

  	
   

  	
  1.0607

  	
   

  	
  1.0571

  	
   

  	
  1.0535

  	
   

  	
  1.0501

  	
   

  
	
  51

  	
   

  	
  1.0922

  	
   

  	
  1.0878

  	
   

  	
  1.0834

  	
   

  	
  1.0791

  	
   

  	
  1.0748

  	
   

  	
  1.0707

  	
   

  	
  1.0666

  	
   

  	
  1.0626

  	
   

  	
  1.0588

  	
   

  	
  1.0550

  	
   

  
	
  52

  	
   

  	
  1.1004

  	
   

  	
  1.0957

  	
   

  	
  1.0910

  	
   

  	
  1.0864

  	
   

  	
  1.0818

  	
   

  	
  1.0774

  	
   

  	
  1.0730

  	
   

  	
  1.0687

  	
   

  	
  1.0645

  	
   

  	
  1.0604

  	
   

  
	
  53

  	
   

  	
  1.1093

  	
   

  	
  1.1043

  	
   

  	
  1.0993

  	
   

  	
  1.0943

  	
   

  	
  1.0894

  	
   

  	
  1.0846

  	
   

  	
  1.0799

  	
   

  	
  1.0753

  	
   

  	
  1.0707

  	
   

  	
  1.0663

  	
   

  
	
  54

  	
   

  	
  1.1189

  	
   

  	
  1.1135

  	
   

  	
  1.1082

  	
   

  	
  1.1029

  	
   

  	
  1.0977

  	
   

  	
  1.0925

  	
   

  	
  1.0874

  	
   

  	
  1.0824

  	
   

  	
  1.0776

  	
   

  	
  1.0728

  	
   

  
	
  55

  	
   

  	
  1.1292

  	
   

  	
  1.1235

  	
   

  	
  1.1178

  	
   

  	
  1.1122

  	
   

  	
  1.1066

  	
   

  	
  1.1011

  	
   

  	
  1.0956

  	
   

  	
  1.0902

  	
   

  	
  1.0850

  	
   

  	
  1.0798

  	
   

  
	
  56

  	
   

  	
  1.1404

  	
   

  	
  1.1343

  	
   

  	
  1.1283

  	
   

  	
  1.1223

  	
   

  	
  1.1163

  	
   

  	
  1.1104

  	
   

  	
  1.1045

  	
   

  	
  1.0988

  	
   

  	
  1.0931

  	
   

  	
  1.0876

  	
   

  
	
  57

  	
   

  	
  1.1524

  	
   

  	
  1.1461

  	
   

  	
  1.1397

  	
   

  	
  1.1333

  	
   

  	
  1.1269

  	
   

  	
  1.1206

  	
   

  	
  1.1143

  	
   

  	
  1.1081

  	
   

  	
  1.1020

  	
   

  	
  1.0960

  	
   

  
	
  58

  	
   

  	
  1.1655

  	
   

  	
  1.1588

  	
   

  	
  1.1520

  	
   

  	
  1.1452

  	
   

  	
  1.1384

  	
   

  	
  1.1317

  	
   

  	
  1.1249

  	
   

  	
  1.1183

  	
   

  	
  1.1118

  	
   

  	
  1.1053

  	
   

  
	
  59

  	
   

  	
  1.1797

  	
   

  	
  1.1726

  	
   

  	
  1.1654

  	
   

  	
  1.1582

  	
   

  	
  1.1510

  	
   

  	
  1.1438

  	
   

  	
  1.1366

  	
   

  	
  1.1295

  	
   

  	
  1.1225

  	
   

  	
  1.1155

  	
   

  
	
  60

  	
   

  	
  1.1952

  	
   

  	
  1.1876

  	
   

  	
  1.1800

  	
   

  	
  1.1723

  	
   

  	
  1.1647

  	
   

  	
  1.1570

  	
   

  	
  1.1494

  	
   

  	
  1.1418

  	
   

  	
  1.1342

  	
   

  	
  1.1268

  	
   

  
	
  61

  	
   

  	
  1.2119

  	
   

  	
  1.2040

  	
   

  	
  1.1959

  	
   

  	
  1.1878

  	
   

  	
  1.1796

  	
   

  	
  1.1715

  	
   

  	
  1.1633

  	
   

  	
  1.1552

  	
   

  	
  1.1471

  	
   

  	
  1.1392

  	
   

  
	
  62

  	
   

  	
  1.2302

  	
   

  	
  1.2217

  	
   

  	
  1.2132

  	
   

  	
  1.2046

  	
   

  	
  1.1960

  	
   

  	
  1.1873

  	
   

  	
  1.1786

  	
   

  	
  1.1699

  	
   

  	
  1.1613

  	
   

  	
  1.1528

  	
   

  
	
  63

  	
   

  	
  1.2499

  	
   

  	
  1.2411

  	
   

  	
  1.2321

  	
   

  	
  1.2230

  	
   

  	
  1.2138

  	
   

  	
  1.2046

  	
   

  	
  1.1953

  	
   

  	
  1.1861

  	
   

  	
  1.1769

  	
   

  	
  1.1677

  	
   

  
	
  64

  	
   

  	
  1.2714

  	
   

  	
  1.2620

  	
   

  	
  1.2525

  	
   

  	
  1.2429

  	
   

  	
  1.2332

  	
   

  	
  1.2234

  	
   

  	
  1.2136

  	
   

  	
  1.2037

  	
   

  	
  1.1939

  	
   

  	
  1.1841

  	
   

  
	
  65

  	
   

  	
  1.2946

  	
   

  	
  1.2848

  	
   

  	
  1.2747

  	
   

  	
  1.2646

  	
   

  	
  1.2543

  	
   

  	
  1.2439

  	
   

  	
  1.2334

  	
   

  	
  1.2229

  	
   

  	
  1.2124

  	
   

  	
  1.2019

  	
   

  
	
  66

  	
   

  	
  1.3197

  	
   

  	
  1.3093

  	
   

  	
  1.2987

  	
   

  	
  1.2880

  	
   

  	
  1.2771

  	
   

  	
  1.2661

  	
   

  	
  1.2550

  	
   

  	
  1.2438

  	
   

  	
  1.2326

  	
   

  	
  1.2214

  	
   

  
	
  67

  	
   

  	
  1.3466

  	
   

  	
  1.3356

  	
   

  	
  1.3245

  	
   

  	
  1.3131

  	
   

  	
  1.3016

  	
   

  	
  1.2900

  	
   

  	
  1.2782

  	
   

  	
  1.2663

  	
   

  	
  1.2544

  	
   

  	
  1.2424

  	
   

  
	
  68

  	
   

  	
  1.3755

  	
   

  	
  1.3640

  	
   

  	
  1.3522

  	
   

  	
  1.3403

  	
   

  	
  1.3281

  	
   

  	
  1.3158

  	
   

  	
  1.3033

  	
   

  	
  1.2907

  	
   

  	
  1.2780

  	
   

  	
  1.2653

  	
   

  
	
  69

  	
   

  	
  1.4069

  	
   

  	
  1.3948

  	
   

  	
  1.3824

  	
   

  	
  1.3698

  	
   

  	
  1.3569

  	
   

  	
  1.3439

  	
   

  	
  1.3306

  	
   

  	
  1.3173

  	
   

  	
  1.3038

  	
   

  	
  1.2902

  	
   

  
	
  70

  	
   

  	
  1.4412

  	
   

  	
  1.4284

  	
   

  	
  1.4154

  	
   

  	
  1.4020

  	
   

  	
  1.3884

  	
   

  	
  1.3746

  	
   

  	
  1.3606

  	
   

  	
  1.3464

  	
   

  	
  1.3320

  	
   

  	
  1.3176

  	
   

  



 


46










 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  60

  	
   

  	
  61

  	
   

  	
  62

  	
   

  	
  63

  	
   

  	
  64

  	
   

  	
  65

  	
   

  	
  66

  	
   

  	
  67

  	
   

  	
  68

  	
   

  	
  69

  	
   

  
	
  20

  	
   

  	
  1.0027

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  
	
  21

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  
	
  22

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  
	
  23

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  
	
  24

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  
	
  25

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  
	
  26

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  27

  	
   

  	
  1.0046

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  
	
  28

  	
   

  	
  1.0051

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  
	
  29

  	
   

  	
  1.0055

  	
   

  	
  1.0051

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0025

  	
   

  
	
  30

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  
	
  31

  	
   

  	
  1.0067

  	
   

  	
  1.0062

  	
   

  	
  1.0057

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  
	
  32

  	
   

  	
  1.0074

  	
   

  	
  1.0068

  	
   

  	
  1.0063

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  
	
  33

  	
   

  	
  1.0082

  	
   

  	
  1.0075

  	
   

  	
  1.0069

  	
   

  	
  1.0063

  	
   

  	
  1.0058

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  
	
  34

  	
   

  	
  1.0090

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0070

  	
   

  	
  1.0064

  	
   

  	
  1.0059

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  
	
  35

  	
   

  	
  1.0100

  	
   

  	
  1.0092

  	
   

  	
  1.0085

  	
   

  	
  1.0078

  	
   

  	
  1.0071

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  
	
  36

  	
   

  	
  1.0111

  	
   

  	
  1.0102

  	
   

  	
  1.0094

  	
   

  	
  1.0086

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  	
  1.0055

  	
   

  	
  1.0049

  	
   

  
	
  37

  	
   

  	
  1.0123

  	
   

  	
  1.0113

  	
   

  	
  1.0104

  	
   

  	
  1.0096

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  	
  1.0073

  	
   

  	
  1.0067

  	
   

  	
  1.0061

  	
   

  	
  1.0055

  	
   

  
	
  38

  	
   

  	
  1.0137

  	
   

  	
  1.0126

  	
   

  	
  1.0116

  	
   

  	
  1.0107

  	
   

  	
  1.0098

  	
   

  	
  1.0090

  	
   

  	
  1.0082

  	
   

  	
  1.0074

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  
	
  39

  	
   

  	
  1.0152

  	
   

  	
  1.0140

  	
   

  	
  1.0129

  	
   

  	
  1.0119

  	
   

  	
  1.0109

  	
   

  	
  1.0100

  	
   

  	
  1.0091

  	
   

  	
  1.0083

  	
   

  	
  1.0076

  	
   

  	
  1.0068

  	
   

  
	
  40

  	
   

  	
  1.0169

  	
   

  	
  1.0156

  	
   

  	
  1.0144

  	
   

  	
  1.0132

  	
   

  	
  1.0122

  	
   

  	
  1.0111

  	
   

  	
  1.0102

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0077

  	
   

  
	
  41

  	
   

  	
  1.0188

  	
   

  	
  1.0173

  	
   

  	
  1.0160

  	
   

  	
  1.0148

  	
   

  	
  1.0136

  	
   

  	
  1.0124

  	
   

  	
  1.0114

  	
   

  	
  1.0104

  	
   

  	
  1.0095

  	
   

  	
  1.0086

  	
   

  
	
  42

  	
   

  	
  1.0209

  	
   

  	
  1.0193

  	
   

  	
  1.0178

  	
   

  	
  1.0164

  	
   

  	
  1.0151

  	
   

  	
  1.0139

  	
   

  	
  1.0127

  	
   

  	
  1.0116

  	
   

  	
  1.0106

  	
   

  	
  1.0096

  	
   

  
	
  43

  	
   

  	
  1.0232

  	
   

  	
  1.0215

  	
   

  	
  1.0199

  	
   

  	
  1.0183

  	
   

  	
  1.0169

  	
   

  	
  1.0155

  	
   

  	
  1.0142

  	
   

  	
  1.0130

  	
   

  	
  1.0119

  	
   

  	
  1.0108

  	
   

  
	
  44

  	
   

  	
  1.0257

  	
   

  	
  1.0239

  	
   

  	
  1.0221

  	
   

  	
  1.0204

  	
   

  	
  1.0188

  	
   

  	
  1.0173

  	
   

  	
  1.0159

  	
   

  	
  1.0145

  	
   

  	
  1.0132

  	
   

  	
  1.0121

  	
   

  
	
  45

  	
   

  	
  1.0285

  	
   

  	
  1.0265

  	
   

  	
  1.0245

  	
   

  	
  1.0227

  	
   

  	
  1.0209

  	
   

  	
  1.0192

  	
   

  	
  1.0177

  	
   

  	
  1.0162

  	
   

  	
  1.0148

  	
   

  	
  1.0135

  	
   

  
	
  46

  	
   

  	
  1.0316

  	
   

  	
  1.0293

  	
   

  	
  1.0272

  	
   

  	
  1.0251

  	
   

  	
  1.0232

  	
   

  	
  1.0214

  	
   

  	
  1.0196

  	
   

  	
  1.0180

  	
   

  	
  1.0165

  	
   

  	
  1.0150

  	
   

  
	
  47

  	
   

  	
  1.0349

  	
   

  	
  1.0324

  	
   

  	
  1.0301

  	
   

  	
  1.0278

  	
   

  	
  1.0257

  	
   

  	
  1.0237

  	
   

  	
  1.0218

  	
   

  	
  1.0200

  	
   

  	
  1.0183

  	
   

  	
  1.0167

  	
   

  
	
  48

  	
   

  	
  1.0385

  	
   

  	
  1.0358

  	
   

  	
  1.0332

  	
   

  	
  1.0308

  	
   

  	
  1.0285

  	
   

  	
  1.0263

  	
   

  	
  1.0242

  	
   

  	
  1.0222

  	
   

  	
  1.0203

  	
   

  	
  1.0185

  	
   

  
	
  49

  	
   

  	
  1.0424

  	
   

  	
  1.0395

  	
   

  	
  1.0367

  	
   

  	
  1.0340

  	
   

  	
  1.0315

  	
   

  	
  1.0290

  	
   

  	
  1.0267

  	
   

  	
  1.0246

  	
   

  	
  1.0225

  	
   

  	
  1.0206

  	
   

  
	
  50

  	
   

  	
  1.0467

  	
   

  	
  1.0435

  	
   

  	
  1.0405

  	
   

  	
  1.0375

  	
   

  	
  1.0347

  	
   

  	
  1.0321

  	
   

  	
  1.0296

  	
   

  	
  1.0272

  	
   

  	
  1.0249

  	
   

  	
  1.0228

  	
   

  
	
  51

  	
   

  	
  1.0514

  	
   

  	
  1.0479

  	
   

  	
  1.0446

  	
   

  	
  1.0414

  	
   

  	
  1.0383

  	
   

  	
  1.0354

  	
   

  	
  1.0326

  	
   

  	
  1.0300

  	
   

  	
  1.0275

  	
   

  	
  1.0252

  	
   

  
	
  52

  	
   

  	
  1.0565

  	
   

  	
  1.0527

  	
   

  	
  1.0491

  	
   

  	
  1.0456

  	
   

  	
  1.0422

  	
   

  	
  1.0391

  	
   

  	
  1.0360

  	
   

  	
  1.0331

  	
   

  	
  1.0304

  	
   

  	
  1.0278

  	
   

  
	
  53

  	
   

  	
  1.0621

  	
   

  	
  1.0580

  	
   

  	
  1.0540

  	
   

  	
  1.0502

  	
   

  	
  1.0465

  	
   

  	
  1.0430

  	
   

  	
  1.0397

  	
   

  	
  1.0366

  	
   

  	
  1.0336

  	
   

  	
  1.0307

  	
   

  
	
  54

  	
   

  	
  1.0682

  	
   

  	
  1.0637

  	
   

  	
  1.0594

  	
   

  	
  1.0552

  	
   

  	
  1.0513

  	
   

  	
  1.0474

  	
   

  	
  1.0438

  	
   

  	
  1.0403

  	
   

  	
  1.0370

  	
   

  	
  1.0339

  	
   

  
	
  55

  	
   

  	
  1.0749

  	
   

  	
  1.0700

  	
   

  	
  1.0653

  	
   

  	
  1.0608

  	
   

  	
  1.0564

  	
   

  	
  1.0523

  	
   

  	
  1.0483

  	
   

  	
  1.0445

  	
   

  	
  1.0409

  	
   

  	
  1.0375

  	
   

  
	
  56

  	
   

  	
  1.0822

  	
   

  	
  1.0769

  	
   

  	
  1.0718

  	
   

  	
  1.0669

  	
   

  	
  1.0622

  	
   

  	
  1.0576

  	
   

  	
  1.0533

  	
   

  	
  1.0491

  	
   

  	
  1.0451

  	
   

  	
  1.0414

  	
   

  
	
  57

  	
   

  	
  1.0902

  	
   

  	
  1.0845

  	
   

  	
  1.0790

  	
   

  	
  1.0736

  	
   

  	
  1.0685

  	
   

  	
  1.0635

  	
   

  	
  1.0588

  	
   

  	
  1.0542

  	
   

  	
  1.0499

  	
   

  	
  1.0457

  	
   

  
	
  58

  	
   

  	
  1.0990

  	
   

  	
  1.0929

  	
   

  	
  1.0869

  	
   

  	
  1.0811

  	
   

  	
  1.0755

  	
   

  	
  1.0701

  	
   

  	
  1.0649

  	
   

  	
  1.0599

  	
   

  	
  1.0551

  	
   

  	
  1.0506

  	
   

  
	
  59

  	
   

  	
  1.1088

  	
   

  	
  1.1021

  	
   

  	
  1.0956

  	
   

  	
  1.0893

  	
   

  	
  1.0832

  	
   

  	
  1.0774

  	
   

  	
  1.0717

  	
   

  	
  1.0662

  	
   

  	
  1.0610

  	
   

  	
  1.0561

  	
   

  
	
  60

  	
   

  	
  1.1195

  	
   

  	
  1.1123

  	
   

  	
  1.1053

  	
   

  	
  1.0985

  	
   

  	
  1.0919

  	
   

  	
  1.0854

  	
   

  	
  1.0793

  	
   

  	
  1.0733

  	
   

  	
  1.0676

  	
   

  	
  1.0622

  	
   

  
	
  61

  	
   

  	
  1.1313

  	
   

  	
  1.1236

  	
   

  	
  1.1160

  	
   

  	
  1.1086

  	
   

  	
  1.1014

  	
   

  	
  1.0944

  	
   

  	
  1.0877

  	
   

  	
  1.0812

  	
   

  	
  1.0750

  	
   

  	
  1.0690

  	
   

  
	
  62

  	
   

  	
  1.1443

  	
   

  	
  1.1360

  	
   

  	
  1.1278

  	
   

  	
  1.1198

  	
   

  	
  1.1120

  	
   

  	
  1.1045

  	
   

  	
  1.0971

  	
   

  	
  1.0900

  	
   

  	
  1.0832

  	
   

  	
  1.0766

  	
   

  
	
  63

  	
   

  	
  1.1586

  	
   

  	
  1.1497

  	
   

  	
  1.1408

  	
   

  	
  1.1322

  	
   

  	
  1.1238

  	
   

  	
  1.1156

  	
   

  	
  1.1076

  	
   

  	
  1.0998

  	
   

  	
  1.0924

  	
   

  	
  1.0852

  	
   

  
	
  64

  	
   

  	
  1.1743

  	
   

  	
  1.1647

  	
   

  	
  1.1552

  	
   

  	
  1.1459

  	
   

  	
  1.1367

  	
   

  	
  1.1278

  	
   

  	
  1.1192

  	
   

  	
  1.1107

  	
   

  	
  1.1026

  	
   

  	
  1.0947

  	
   

  
	
  65

  	
   

  	
  1.1915

  	
   

  	
  1.1812

  	
   

  	
  1.1710

  	
   

  	
  1.1609

  	
   

  	
  1.1510

  	
   

  	
  1.1414

  	
   

  	
  1.1320

  	
   

  	
  1.1228

  	
   

  	
  1.1139

  	
   

  	
  1.1053

  	
   

  
	
  66

  	
   

  	
  1.2102

  	
   

  	
  1.1991

  	
   

  	
  1.1882

  	
   

  	
  1.1773

  	
   

  	
  1.1667

  	
   

  	
  1.1562

  	
   

  	
  1.1460

  	
   

  	
  1.1361

  	
   

  	
  1.1264

  	
   

  	
  1.1170

  	
   

  
	
  67

  	
   

  	
  1.2305

  	
   

  	
  1.2186

  	
   

  	
  1.2068

  	
   

  	
  1.1952

  	
   

  	
  1.1837

  	
   

  	
  1.1724

  	
   

  	
  1.1614

  	
   

  	
  1.1506

  	
   

  	
  1.1400

  	
   

  	
  1.1298

  	
   

  
	
  68

  	
   

  	
  1.2525

  	
   

  	
  1.2398

  	
   

  	
  1.2272

  	
   

  	
  1.2147

  	
   

  	
  1.2023

  	
   

  	
  1.1901

  	
   

  	
  1.1782

  	
   

  	
  1.1665

  	
   

  	
  1.1550

  	
   

  	
  1.1439

  	
   

  
	
  69

  	
   

  	
  1.2766

  	
   

  	
  1.2630

  	
   

  	
  1.2495

  	
   

  	
  1.2361

  	
   

  	
  1.2228

  	
   

  	
  1.2097

  	
   

  	
  1.1967

  	
   

  	
  1.1841

  	
   

  	
  1.1716

  	
   

  	
  1.1595

  	
   

  
	
  70

  	
   

  	
  1.3031

  	
   

  	
  1.2886

  	
   

  	
  1.2741

  	
   

  	
  1.2597

  	
   

  	
  1.2454

  	
   

  	
  1.2313

  	
   

  	
  1.2173

  	
   

  	
  1.2036

  	
   

  	
  1.1901

  	
   

  	
  1.1770

  	
   

  



 


47













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  70

  	
   

  	
  71

  	
   

  	
  72

  	
   

  	
  73

  	
   

  	
  74

  	
   

  	
  75

  	
   

  	
  76

  	
   

  	
  77

  	
   

  	
  78

  	
   

  	
  79

  	
   

  
	
  20

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  21

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  22

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  
	
  23

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  24

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  25

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  
	
  26

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  
	
  27

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  
	
  28

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  
	
  29

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  
	
  30

  	
   

  	
  1.0025

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  31

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  
	
  32

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  
	
  33

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  
	
  34

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  
	
  35

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  
	
  36

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  
	
  37

  	
   

  	
  1.0050

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  38

  	
   

  	
  1.0055

  	
   

  	
  1.0050

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  
	
  39

  	
   

  	
  1.0062

  	
   

  	
  1.0056

  	
   

  	
  1.0050

  	
   

  	
  1.0045

  	
   

  	
  1.0041

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  
	
  40

  	
   

  	
  1.0069

  	
   

  	
  1.0063

  	
   

  	
  1.0056

  	
   

  	
  1.0051

  	
   

  	
  1.0046

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  
	
  41

  	
   

  	
  1.0078

  	
   

  	
  1.0070

  	
   

  	
  1.0063

  	
   

  	
  1.0057

  	
   

  	
  1.0051

  	
   

  	
  1.0046

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  
	
  42

  	
   

  	
  1.0087

  	
   

  	
  1.0079

  	
   

  	
  1.0071

  	
   

  	
  1.0064

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  43

  	
   

  	
  1.0098

  	
   

  	
  1.0089

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0038

  	
   

  
	
  44

  	
   

  	
  1.0110

  	
   

  	
  1.0099

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  
	
  45

  	
   

  	
  1.0122

  	
   

  	
  1.0111

  	
   

  	
  1.0101

  	
   

  	
  1.0091

  	
   

  	
  1.0082

  	
   

  	
  1.0074

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  
	
  46

  	
   

  	
  1.0137

  	
   

  	
  1.0124

  	
   

  	
  1.0112

  	
   

  	
  1.0102

  	
   

  	
  1.0092

  	
   

  	
  1.0083

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  
	
  47

  	
   

  	
  1.0152

  	
   

  	
  1.0138

  	
   

  	
  1.0125

  	
   

  	
  1.0113

  	
   

  	
  1.0103

  	
   

  	
  1.0093

  	
   

  	
  1.0083

  	
   

  	
  1.0075

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  
	
  48

  	
   

  	
  1.0169

  	
   

  	
  1.0154

  	
   

  	
  1.0139

  	
   

  	
  1.0126

  	
   

  	
  1.0114

  	
   

  	
  1.0103

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0068

  	
   

  
	
  49

  	
   

  	
  1.0187

  	
   

  	
  1.0170

  	
   

  	
  1.0155

  	
   

  	
  1.0140

  	
   

  	
  1.0127

  	
   

  	
  1.0115

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0076

  	
   

  
	
  50

  	
   

  	
  1.0208

  	
   

  	
  1.0189

  	
   

  	
  1.0172

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  	
  1.0115

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  
	
  51

  	
   

  	
  1.0230

  	
   

  	
  1.0209

  	
   

  	
  1.0190

  	
   

  	
  1.0172

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0128

  	
   

  	
  1.0115

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  
	
  52

  	
   

  	
  1.0254

  	
   

  	
  1.0231

  	
   

  	
  1.0210

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0128

  	
   

  	
  1.0115

  	
   

  	
  1.0103

  	
   

  
	
  53

  	
   

  	
  1.0280

  	
   

  	
  1.0255

  	
   

  	
  1.0232

  	
   

  	
  1.0211

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  	
  1.0115

  	
   

  
	
  54

  	
   

  	
  1.0310

  	
   

  	
  1.0282

  	
   

  	
  1.0257

  	
   

  	
  1.0233

  	
   

  	
  1.0211

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  
	
  55

  	
   

  	
  1.0342

  	
   

  	
  1.0312

  	
   

  	
  1.0284

  	
   

  	
  1.0258

  	
   

  	
  1.0234

  	
   

  	
  1.0212

  	
   

  	
  1.0192

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0140

  	
   

  
	
  56

  	
   

  	
  1.0378

  	
   

  	
  1.0345

  	
   

  	
  1.0314

  	
   

  	
  1.0285

  	
   

  	
  1.0259

  	
   

  	
  1.0234

  	
   

  	
  1.0212

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  
	
  57

  	
   

  	
  1.0418

  	
   

  	
  1.0382

  	
   

  	
  1.0348

  	
   

  	
  1.0316

  	
   

  	
  1.0287

  	
   

  	
  1.0260

  	
   

  	
  1.0235

  	
   

  	
  1.0212

  	
   

  	
  1.0191

  	
   

  	
  1.0172

  	
   

  
	
  58

  	
   

  	
  1.0463

  	
   

  	
  1.0423

  	
   

  	
  1.0385

  	
   

  	
  1.0350

  	
   

  	
  1.0318

  	
   

  	
  1.0288

  	
   

  	
  1.0261

  	
   

  	
  1.0236

  	
   

  	
  1.0213

  	
   

  	
  1.0192

  	
   

  
	
  59

  	
   

  	
  1.0513

  	
   

  	
  1.0469

  	
   

  	
  1.0428

  	
   

  	
  1.0389

  	
   

  	
  1.0353

  	
   

  	
  1.0320

  	
   

  	
  1.0290

  	
   

  	
  1.0262

  	
   

  	
  1.0237

  	
   

  	
  1.0213

  	
   

  
	
  60

  	
   

  	
  1.0570

  	
   

  	
  1.0521

  	
   

  	
  1.0475

  	
   

  	
  1.0433

  	
   

  	
  1.0393

  	
   

  	
  1.0357

  	
   

  	
  1.0323

  	
   

  	
  1.0292

  	
   

  	
  1.0264

  	
   

  	
  1.0238

  	
   

  
	
  61

  	
   

  	
  1.0633

  	
   

  	
  1.0579

  	
   

  	
  1.0529

  	
   

  	
  1.0482

  	
   

  	
  1.0438

  	
   

  	
  1.0398

  	
   

  	
  1.0361

  	
   

  	
  1.0326

  	
   

  	
  1.0295

  	
   

  	
  1.0266

  	
   

  
	
  62

  	
   

  	
  1.0704

  	
   

  	
  1.0645

  	
   

  	
  1.0589

  	
   

  	
  1.0537

  	
   

  	
  1.0489

  	
   

  	
  1.0445

  	
   

  	
  1.0403

  	
   

  	
  1.0365

  	
   

  	
  1.0330

  	
   

  	
  1.0298

  	
   

  
	
  63

  	
   

  	
  1.0783

  	
   

  	
  1.0718

  	
   

  	
  1.0657

  	
   

  	
  1.0600

  	
   

  	
  1.0547

  	
   

  	
  1.0497

  	
   

  	
  1.0451

  	
   

  	
  1.0409

  	
   

  	
  1.0370

  	
   

  	
  1.0334

  	
   

  
	
  64

  	
   

  	
  1.0872

  	
   

  	
  1.0801

  	
   

  	
  1.0733

  	
   

  	
  1.0670

  	
   

  	
  1.0611

  	
   

  	
  1.0557

  	
   

  	
  1.0506

  	
   

  	
  1.0459

  	
   

  	
  1.0415

  	
   

  	
  1.0375

  	
   

  
	
  65

  	
   

  	
  1.0971

  	
   

  	
  1.0892

  	
   

  	
  1.0818

  	
   

  	
  1.0749

  	
   

  	
  1.0684

  	
   

  	
  1.0623

  	
   

  	
  1.0567

  	
   

  	
  1.0515

  	
   

  	
  1.0466

  	
   

  	
  1.0422

  	
   

  
	
  66

  	
   

  	
  1.1080

  	
   

  	
  1.0994

  	
   

  	
  1.0912

  	
   

  	
  1.0836

  	
   

  	
  1.0764

  	
   

  	
  1.0697

  	
   

  	
  1.0635

  	
   

  	
  1.0577

  	
   

  	
  1.0524

  	
   

  	
  1.0474

  	
   

  
	
  67

  	
   

  	
  1.1200

  	
   

  	
  1.1105

  	
   

  	
  1.1016

  	
   

  	
  1.0932

  	
   

  	
  1.0853

  	
   

  	
  1.0780

  	
   

  	
  1.0711

  	
   

  	
  1.0647

  	
   

  	
  1.0587

  	
   

  	
  1.0532

  	
   

  
	
  68

  	
   

  	
  1.1332

  	
   

  	
  1.1229

  	
   

  	
  1.1131

  	
   

  	
  1.1039

  	
   

  	
  1.0952

  	
   

  	
  1.0871

  	
   

  	
  1.0795

  	
   

  	
  1.0724

  	
   

  	
  1.0658

  	
   

  	
  1.0597

  	
   

  
	
  69

  	
   

  	
  1.1478

  	
   

  	
  1.1366

  	
   

  	
  1.1259

  	
   

  	
  1.1158

  	
   

  	
  1.1062

  	
   

  	
  1.0973

  	
   

  	
  1.0889

  	
   

  	
  1.0811

  	
   

  	
  1.0738

  	
   

  	
  1.0670

  	
   

  
	
  70

  	
   

  	
  1.1642

  	
   

  	
  1.1520

  	
   

  	
  1.1402

  	
   

  	
  1.1292

  	
   

  	
  1.1187

  	
   

  	
  1.1088

  	
   

  	
  1.0996

  	
   

  	
  1.0909

  	
   

  	
  1.0829

  	
   

  	
  1.0754

  	
   

  



 


48













 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S AGE

  	
   

  
	
  AGE

  	
   

  	
  80

  	
   

  	
  81

  	
   

  	
  82

  	
   

  	
  83

  	
   

  	
  84

  	
   

  	
  85

  	
   

  	
  86

  	
   

  	
  87

  	
   

  	
  88

  	
   

  	
  89

  	
   

  
	
  20

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  21

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  22

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  23

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  24

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  25

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  26

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  
	
  27

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  
	
  28

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  
	
  29

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  
	
  30

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  
	
  31

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  
	
  32

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  33

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  34

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  
	
  35

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  
	
  36

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  37

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  
	
  38

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  39

  	
   

  	
  1.0021

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  
	
  40

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  
	
  41

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  
	
  42

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  43

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  
	
  44

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  
	
  45

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  
	
  46

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  
	
  47

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  48

  	
   

  	
  1.0061

  	
   

  	
  1.0055

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  
	
  49

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  
	
  50

  	
   

  	
  1.0076

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  
	
  51

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  
	
  52

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  53

  	
   

  	
  1.0103

  	
   

  	
  1.0093

  	
   

  	
  1.0083

  	
   

  	
  1.0074

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  
	
  54

  	
   

  	
  1.0114

  	
   

  	
  1.0102

  	
   

  	
  1.0092

  	
   

  	
  1.0082

  	
   

  	
  1.0074

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0052

  	
   

  	
  1.0046

  	
   

  	
  1.0041

  	
   

  
	
  55

  	
   

  	
  1.0126

  	
   

  	
  1.0113

  	
   

  	
  1.0102

  	
   

  	
  1.0091

  	
   

  	
  1.0082

  	
   

  	
  1.0073

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0051

  	
   

  	
  1.0045

  	
   

  
	
  56

  	
   

  	
  1.0140

  	
   

  	
  1.0126

  	
   

  	
  1.0113

  	
   

  	
  1.0101

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0072

  	
   

  	
  1.0064

  	
   

  	
  1.0057

  	
   

  	
  1.0050

  	
   

  
	
  57

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0125

  	
   

  	
  1.0112

  	
   

  	
  1.0100

  	
   

  	
  1.0089

  	
   

  	
  1.0080

  	
   

  	
  1.0071

  	
   

  	
  1.0063

  	
   

  	
  1.0056

  	
   

  
	
  58

  	
   

  	
  1.0172

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0124

  	
   

  	
  1.0111

  	
   

  	
  1.0099

  	
   

  	
  1.0088

  	
   

  	
  1.0079

  	
   

  	
  1.0070

  	
   

  	
  1.0062

  	
   

  
	
  59

  	
   

  	
  1.0192

  	
   

  	
  1.0172

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0124

  	
   

  	
  1.0111

  	
   

  	
  1.0099

  	
   

  	
  1.0088

  	
   

  	
  1.0078

  	
   

  	
  1.0069

  	
   

  
	
  60

  	
   

  	
  1.0214

  	
   

  	
  1.0192

  	
   

  	
  1.0173

  	
   

  	
  1.0155

  	
   

  	
  1.0138

  	
   

  	
  1.0124

  	
   

  	
  1.0110

  	
   

  	
  1.0098

  	
   

  	
  1.0087

  	
   

  	
  1.0077

  	
   

  
	
  61

  	
   

  	
  1.0239

  	
   

  	
  1.0215

  	
   

  	
  1.0193

  	
   

  	
  1.0173

  	
   

  	
  1.0155

  	
   

  	
  1.0138

  	
   

  	
  1.0123

  	
   

  	
  1.0110

  	
   

  	
  1.0097

  	
   

  	
  1.0086

  	
   

  
	
  62

  	
   

  	
  1.0268

  	
   

  	
  1.0241

  	
   

  	
  1.0217

  	
   

  	
  1.0195

  	
   

  	
  1.0174

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  
	
  63

  	
   

  	
  1.0301

  	
   

  	
  1.0271

  	
   

  	
  1.0244

  	
   

  	
  1.0219

  	
   

  	
  1.0196

  	
   

  	
  1.0175

  	
   

  	
  1.0156

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  	
  1.0109

  	
   

  
	
  64

  	
   

  	
  1.0339

  	
   

  	
  1.0305

  	
   

  	
  1.0275

  	
   

  	
  1.0247

  	
   

  	
  1.0221

  	
   

  	
  1.0198

  	
   

  	
  1.0176

  	
   

  	
  1.0157

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  
	
  65

  	
   

  	
  1.0381

  	
   

  	
  1.0344

  	
   

  	
  1.0310

  	
   

  	
  1.0278

  	
   

  	
  1.0250

  	
   

  	
  1.0223

  	
   

  	
  1.0199

  	
   

  	
  1.0178

  	
   

  	
  1.0158

  	
   

  	
  1.0140

  	
   

  
	
  66

  	
   

  	
  1.0429

  	
   

  	
  1.0387

  	
   

  	
  1.0349

  	
   

  	
  1.0314

  	
   

  	
  1.0282

  	
   

  	
  1.0252

  	
   

  	
  1.0225

  	
   

  	
  1.0201

  	
   

  	
  1.0179

  	
   

  	
  1.0158

  	
   

  
	
  67

  	
   

  	
  1.0482

  	
   

  	
  1.0435

  	
   

  	
  1.0393

  	
   

  	
  1.0353

  	
   

  	
  1.0317

  	
   

  	
  1.0284

  	
   

  	
  1.0254

  	
   

  	
  1.0227

  	
   

  	
  1.0202

  	
   

  	
  1.0179

  	
   

  
	
  68

  	
   

  	
  1.0541

  	
   

  	
  1.0489

  	
   

  	
  1.0442

  	
   

  	
  1.0398

  	
   

  	
  1.0358

  	
   

  	
  1.0321

  	
   

  	
  1.0287

  	
   

  	
  1.0256

  	
   

  	
  1.0228

  	
   

  	
  1.0202

  	
   

  
	
  69

  	
   

  	
  1.0608

  	
   

  	
  1.0550

  	
   

  	
  1.0497

  	
   

  	
  1.0448

  	
   

  	
  1.0403

  	
   

  	
  1.0362

  	
   

  	
  1.0324

  	
   

  	
  1.0289

  	
   

  	
  1.0258

  	
   

  	
  1.0229

  	
   

  
	
  70

  	
   

  	
  1.0684

  	
   

  	
  1.0620

  	
   

  	
  1.0561

  	
   

  	
  1.0506

  	
   

  	
  1.0456

  	
   

  	
  1.0410

  	
   

  	
  1.0367

  	
   

  	
  1.0328

  	
   

  	
  1.0293

  	
   

  	
  1.0260

  	
   

  



 


49