Exhibit 10.6


 


SPX SUPPLEMENTAL RETIREMENT PLAN


 


FOR TOP MANAGEMENT


 


(As Amended and Restated Effective August 15,
2022)


 


TABLE
OF CONTENTS


 


	ARTICLE I DEFINITIONS	1




 


		1.1	“Actuarial
                                            Equivalent”	1
		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”	4
		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”	5
		1.18	“Other Nonaligned Pension Plans”	5
		1.19	“Surviving Spouse”	5
		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	5




 


		2.1	Participation	5
		2.2	Top Hat Requirements and Reduction in Status	6
		2.3	Removal From Participation	6
		2.4	FLOW Transferees	6



 


	ARTICLE III TOP MANAGEMENT RETIREMENT BENEFITS	7




 


		3.1	Normal
                                            Retirement	7
		3.2	Early Retirement	8
		3.3	Participation in Other Nonqualified Pension
                                            Plans	9



 






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		3.4	Form and
                                            Timing of Benefit	9
		3.5	[Reserved.]	12
		3.6	Actuarial Equivalent	12
		3.7	Source of Benefit Payments	12



 


	ARTICLE IV TOP MANAGEMENT PRE-REIIRMENT DEATH BENEFIT	13




 


		4.1	Survivor
                                            Benefits for the Non-409A Top Management Retirement Benefit	13
		4.2	Survivor Benefits for the 409A Top Management
                                            Retirement Benefit	13



 


	ARTICLE V ADMINISTRATION OF THE PLAN	14




 


		5.1	Administration
                                            by the Company	14
		5.2	General Powers of Administration	14
		5.3	3409A 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	15




 


		7.1	Funding	15
		7.2	General Conditions	15
		7.3	No Guaranty of Benefits	15
		7.4	No Enlargement of Employee Rights	15
		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	16
		7.10	Unclaimed Benefit	17
		7.11	Limitations on Liability	17
		7.12	Duties 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	17




 


		8.1	Benefit
                                            Rights Upon Change-of-Control	17
		8.2	Definition of Change-of-Control and 409A
                                            Change-of-Control	18
		8.3	[Reserved.]	18



 


	ARTICLE IX SPECIAL PROVISIONS	18




 






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SPX SUPPLEMENTAL RETIREMENT PLAN FOR TOP MANAGEMENT


 


The SPX Supplemental Retirement
Plan for Top Management (the “Plan”) was originally adopted effective October 22, 1985, amended from time to time thereafter
and is now amended and restated, effective as of August 15, 2022 (the “Restatement Date”). The Plan was previously known
as the SPX Corporation Supplemental Retirement Plan for Top Management, and is hereby renamed as of the Restatement Date.


 


The Plan was originally established
and maintained by SPX Corporation, and effective as of the Restatement Date, the liability, maintenance and sponsorship of the Plan was
transferred to SPX Enterprises, LLC. The Plan is currently maintained by SPX Enterprises, LLC 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 the Company (defined below).


 


The provisions set forth
in this Plan are applicable only to Participants in the employ of the Company n 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 the Company 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.


 


ARTICLE I

DEFINITIONS


 


Wherever used herein the
following terms shall have the meanings hereinafter set forth (except as may otherwise be modified in other provisions or appendices
of the Plan). 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)(AXii)(1), (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.



 






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		(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, 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.


 






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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 SPX Technologies, Inc.


 


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 Enterprises, LLC a Delaware limited liability company, (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 Enterprises, LLC 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. For the avoidance of doubt, prior to the Restatement Date, “Company”
under the foregoing clause (a) above referred to SPX Corporation.


 


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 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.



 






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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 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 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.


 


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


 


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


 






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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
Nonaligned Pension Plans” shall mean the following plans (and any predecessor, successor or replacement plans) sponsored by
the Company: the SPX Supplemental Individual Account Retirement Plan, the SPX Enterprises Retirement Plan for Outside 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.


 


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.


 


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.


 






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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(aX3),
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.


 


2.4            FLOW
Transferees. As part of the Separation and Distribution Agreement by and between the Company and SPX FLOW, Inc. dated as of
September 22, 2015 (and as may be amended from time to time), the Company and SPX FLOW, Inc. entered into the Employee Matters
Agreement dated as of September 26, 2015 (the “EMA”). In accordance with the EMA, all liabilities for Flowco Employees
(as defined in the EMA) who participate in the Plan immediately prior to the Effective Time (as defined in the EMA) are to be transferred
to the SPX FLOW Supplemental Retirement Plan for Top Management (the “FLOW TMP Plan”) as of September 26, 2015 (such
Flowco Employees referred to as “Flow Transferees”). As of such date, Flow Transferees shall cease to be Participants under
this Plan and shall become participants in the FLOW TMP Plan.


 


From and after the September 26,
2015, neither the Company nor this Plan shall have any liability with respect to the former participation by Flow Transferees in this
Plan, and Flow Transferees shall not be entitled to any payment of any benefits under the Plan. References to the FLOW TMP Plan in this
Plan are descriptive only, and neither the Company nor this Plan guarantees any payments or rights under the FLOW TMP Plan. The provisions
of this Section 2.4 shall supersede any provision in the Plan to the contrary (including, without limitation, any Appendices).


 






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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 and Before April 22, 2009. For Employees
                                            who become Participants in the Plan on and after August 24, 2005 and before April 22,
                                            2009, 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.



 


		(c)	Normal Retirement for Employees Who Become
                                            Participants On and After April 22, 2009. For Employees who become Participants
                                            in the Plan on and after April 22, 2009, 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
                                            25) and the denominator of which is 25; 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.



 






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3.2            Early
Retirement.


 


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



 


		(1)	Amount If Early Retirement Is Within
                                            Five Years of Normal Retirement Age. The monthly amount 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
                                            (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) or 3.1(c), as applicable, 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) or Section 3.1(c) (without regard
                                            to Section 3.1(cX2) above), as applicable, based on his Final Average Pay and Continuous
                                            Service as of his Early Retirement Date.



 






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		(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)) or Section 3.1(c) above (without regard
                                            to Section 3.1(c)(2)), as applicable, 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 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.



 






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		(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).



 






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		(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 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.



 






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		(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. It 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 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.


 






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ARTICLE IV

TOP MANAGEMENT PRE-REIIRMENT 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.



 






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		(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.



 


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            3409A
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.


 






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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.


 


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.


 






    15


     


    

 


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.


 


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. For avoidance of doubt, SPX
FLOW, Inc. shall not be deemed a successor of the Company for purposes of the Plan.


 






    16


     


    

 


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 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.


 


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).



 






    17


     


    

 


		(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 Company’s Executive Bonus Plan (as amended from time to time). For purposes of this Plan, a “409A
Change-of-Control” shall have the same meaning as set forth in the SPX Supplemental Individual Account Retirement Plan (as amended
from time to time).


 


8.3            [Reserved.]


 


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 and Section 2.4, such other document will
govern.


 


[Appendices Follow]


 






    18


     


    

 


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 HI 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.



 






    19


     


    

 



 


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.



 






    20


     


    

 


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(aX2)
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).


 






    21


     


    

 


Appendix D


 


Special Provisions for David Reynolds


 


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


 


		(a)	Bridee 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.



 






    22


     


    

 


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.


 






    23


     


    

 


Appendix F


 


Special Provisions for Fred Floriancic


 


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.


 






    24


     


    

 


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 the
Company (i.e. Continuous Service shall commence as of such date) for purposes of determining the amount of benefits payable to
them under this Plan.


 






    25


     


    

 


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.


 






    26


     


    

 


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 the Company
(i.e., Continuous Service shall commence as of such date) for purposes of determining the amount of benefits payable to them under
this Plan.


 






    27


     


    

 


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 the Company (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.


 






    28


     


    

 


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 the Company (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.


 






    29


     


    

 


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 the Company (i.e., Continuous
Service shall commence as of such date) for purposes of determining the amount of benefits payable to him under this Plan.


 






    30


     


    

 


Appendix M


 


Special Provisions for Leslie S. Powell


 


Leslie S. Powell will be treated (i) as
though he were a participant in this Plan beginning on January 31, 2008, the date he was named an officer of the Company (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.


 






    31


     


    

 


Appendix N


 


Special Provisions for Jeremy W. Smeltser
and J. Michael Whitted


 


Jeremy W. Smeltser and J. Michael Whiffed will
be treated (i) as though they were participants in this Plan beginning on April 22, 2009, the date they were named officers
of the Company (i.e., Continuous Service shall commence as of such date) for purposes of determining the amount of benefits payable
to them under this Plan, (ii) as though their Continuous Service commenced as of April 22, 2009 for purposes of determining
whether they are Vested under this Plan, and (iii) as though they were participants in the SPX Qualified Plan for purposes of determining
the amount of benefits under the Plan.


 






    32


     


    

 


Appendix O


 


Special Provisions for Drew T. Ladau


 


If Drew T. Ladau is an Employee of the Company
on January 1, 2010, he will become a participant in this Plan effective as of January 1, 2010, and he will be treated effective
as of January 1, 2010 as though his Continuous Service commenced on April 22, 2009, the date he was named an officer of the
Company, for purposes of determining the amount of benefits payable to him under this Plan and for purposes of determining whether he
is Vested under this Plan.


 






    33


     


    

 


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	 	12560	 	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	 	13641	 	1.3593	 	1.3542	 	13490	 	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	 	13907	 	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	 	23806	 	2.3711	 	2.3613	 	2.3511	 	2.3406	 	2.3296	 	2.3181	 	2.3062	 	2.2939	 	2.2811	 



 






    34


     


    

 



 


	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	 	1.17	 	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	 	12186	 	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	 	13084	 	1.3011	 	12936	 	1.2859	 	12781	 	12701	 	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	 	13890	 	13801	 	13710	 	13617	 	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	 	1.5..:6	 	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	 



 






    35


     


    

 


	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	 	1.02	 	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	 	12116	 	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	 	13085	 	1.2989	 	1.2891	 	1.2792	 	1.2692	 	1.2591	 	1.2490	 	1.2389	 	1.2287	 
	54	 	1.3424	 	1.3324	 	13223	 	1.3121	 	1.3017	 	12912	 	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	 	13971	 	13842	 	13711	 	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	 



 






    36


     


    

 


	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	 	1.00	 	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	 	1.01:•:	 	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	 	1.0..:5	 	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	 	12164	 	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	 	13049	 	1.2921	 	1.2793	 	1.2665	 	1.2538	 	1.2411	 	1.2286	 	1.2162	 	1.2040	 	1.1921	 
	58	 	1.3311	 	1.3175	 	13040	 	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	 	13600	 	1.3447	 	1.3294	 	13140	 	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	 	13877	 	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	 



 






    37


     


    

 


	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	 	12106	 	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	 	12557	 	1.2383	 	1.2215	 	1.2051	 	1.1894	 
	65	 	13830	 	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	 	13329	 	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	 



 






    38


     


    

 


	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	 	12262	 	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	 



 






    39


     


    

 


	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	 



 






    40


     


    

  



 


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	 	1.7/46	 	1.2216	 	1.2185	 	1.2152	 	1.2119	 	1.2085	 	1.2050	 
	54	 	1.2476	 	1.2449	 	12420	 	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	 	12997	 	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	 	1.3992	 	13840	 	13796	 	13751	 	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	 



 






    41


     


    

 


	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	 	12459	 	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	 	13416	 	1.3368	 	1.3317	 	1.3265	 	1.3211	 	1.3156	 	13098	 	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	 



 









    42


     


    

 


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	 	12173	 	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	 	12704	 	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	 



 






    43


     


    

 


	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	 	12234	 	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	 



 






    44


     


    

 


	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	 	12272	 	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	 



 






    45


     


    

 


	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	 



 






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	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	 



 






    47