Attachment 6 

Crediting Service with a DoD or Coast Guard NAF for CSRS or FERS 

Immediate Retirement Under Public Law 107-107 

CHARTS 

BAL 03-102 JANUARY 22, 2003 
CONTENTS

Page 

CSRS Present Value Factors – 

Effective 10/01/2002 3 

FERS Present Value Factors – 

Effective 10/1/2002 4 

6.75% Discount Factor Chart 5 

CSRS Retirement Factor Chart 6 

FERS 1% Retirement Factor Chart 7 

FERS 5% Age Reduction Factor Chart 8 

BAL 03-102 January 22, 2003 

Attachment 6 Page 2
CSRS PRESENT VALUE FACTORS EFFECTIVE 10/01/2002 

USE THESE FACTORS WHEN THE ANNUITY BEGINS ON OR AFTER 10/01/2002 

Age At 

Retirement 

Present 

Value 

Factor 

Age At 

Retirement 

Present 

Value 

Factor 

40 66 157.7 

41 67 153.0 

42 68 148.1 

43 69 143.2 

44 70 138.3 

45 71 133.4 

46 72 128.6 

47 73 123.5 

48 74 118.4 

49 75 113.1 

50 76 107.9 

51 77 102.6 

52 78 97.9 

53 79 93.4 

54 80 88.5 

55 81 83.4 

56 82 78.4 

57 83 73.8 

58 84 69.4 

59 85 64.6 

60 86 60.3 

61 87 57.1 

62 88 54.6 

63 89 51.9 

64 90 48.7 

65 

280.4 

276.4 

272.7 

268.8 

264.1 

259.0 

254.0 

249.3 

244.8 

239.3 

233.8 

229.5 

225.4 

221.0 

216.2 

211.4 

206.6 

201.9 

197.2 

192.5 

187.9 

183.1 

177.9 

172.9 

167.8 

162.7 

BAL 03-102 January 22, 2003 

Attachment 6 Page 3
FERS PRESENT VALUE FACTORS EFFECTIVE 10/01/2002

REGULAR EMPLOYEES 

USE THESE FACTORS WHEN THE ANNUITY BEGINS ON OR AFTER 10/01/2002 

Age At 

Retirement 

Present 

Value 

Factor 

Age At 

Retirement 

Present 

Value 

Factor 

40 66 148.0 

41 67 143.8 

42 68 139.5 

43 69 135.2 

44 70 130.8 

45 71 126.5 

46 72 122.1 

47 73 117.5 

48 74 112.9 

49 75 108.1 

50 76 103.4 

51 77 98.4 

52 78 94.1 

53 79 90.0 

54 80 85.4 

55 81 80.6 

56 82 75.9 

57 83 71.6 

58 84 67.4 

59 85 62.9 

60 86 58.7 

61 87 55.7 

62 88 53.3 

63 89 50.8 

64 90 47.7 

65 

176.8 

176.3 

175.9 

175.4 

174.6 

173.5 

172.5 

171.8 

171.0 

169.8 

168.6 

168.2 

168.0 

167.8 

167.3 

167.0 

166.7 

166.6 

166.7 

166.8 

167.3 

167.7 

165.6 

161.3 

156.9 

152.3 

BAL 03-102 January 22, 2003 

Attachment 6 Page 4 
Discount Factors Chart 

Factors for Determining Reduction in a CSRS or FERS Annuity 

When Individual Elects to Credit NAF Service to Qualify for Immediate CSRS/FERS Retirement Under Public L

Factors Derived from An Assumed 6.75% Rate of Investment Return Earned by the CSRS Fun

Use these factors when the annuity begins on or after 10/01/2002 

Find the factor that corresponds to the number of whole years and full months between the date the immediate retirement (with cre

the date the deferred retirement (without credit for NAF service) would normally begin. 

0 Months 1 Months 2 Months 3 Months 4 Months 5 Months 6 Months 7 Months 8 Months 9 M

0 Years.... 1.000000 .994572 .978462 .962614 

1 Year..... .936768 .931683 .916592 .901746 

2 Years... .877535 .872771 .858634 .844727 3 Years... .822046 .817584 .804341 .791313 4 Years... .770067 .765887 .753481 .741277 5 Years... .721374 .717458 .705837 .694405 6 Years... .675760 .672092 .661206 .650496 7 Years... .633031 .629594 619397 .616034 .609364 8 Years... .593003 .589784 .580231 .570833 9 Years... .555506 .552491 .543542 .534738 

10 Years... .520381 .517556 .509173 .500926 11 Years... .487476 .484830 .476977 .469251 12 Years... .456652 .454173 .446817 .439580 13 Years... .427777 .425455 .418564 .411784 14 Years... .400728 .398553 .392097 .385746 15 Years... .375389 .373351 .367304 .361355 16 Years... .351653 .349744 .344079 340353 .338506 17 Years... .329417 .327629 .322322 .317101 18 Years... .308587 .306912 .301941 .297050 19 Years... .289075 .287506 .282849 .278267 20 Years... .270796 .269326 .264964 .260672 21 Years... .253673 .252296 .248210 .244189 22 Years... .237633 .236343 .232515 .228749 

.989172 .983803 .973151 .967868 .957388 .9

.926625 .921595 .911616 .906668 .896851 .8

.868033 .863321 .853973 .849337 .840141 .8

.813146 .808732 .799975 .795632 .787018 .7

.761729 .757594 .749391 .745323 .737253 .7

.713563 .709690 .702006 .698195 .690635 .6

.668444 .664815 .657617 .654047 .646965 .6

.626177 .622777 .612690 .606056 .6.586582 .583398 .577081 .573949 .567734 .5

.549492 .546509 .540591 .537657 .531835 .5

.514746 .511952 .506409 .503660 .498206 .4

.482198 .479580 .474388 .471812 .466704 .4

.451708 .449256 .444391 .441979 .437193 .4

.423145 .420848 .416292 .414032 .409549 .4

.396389 .394237 .389969 .387852 .383652 .3

.371325 .369309 .365310 .363327 .359393 .3

.347845 .345957 .342211 .336668 .3

.325850 .324081 .320572 .318832 .315380 .3

.305246 .303589 .300302 .298672 .295438 .2

.285945 .284393 .281313 .279786 .276757 .2

.267864 .266410 .263525 .262095 .259257 .2

.250926 .249564 .246862 .245522 .242864 .2

.235060 .233784 .231253 .229997 .227507 .2

BAL 03-102 January 22, 2003 Attachment 6 Page 5 
CSRS RETIREMENT FACTOR CHART 

For Computing Basic Annuity Where High-3 Average Pay is $5,000 or More 

To obtain the basic annuity, multiply the high-3 average pay by factor indicated under applicable years and months of service. 

Years 

of Service 

0 Month 1 Month 2 Months 3 Months 4 Months 5 Months 6 Months 7 Months 8 Months 9 Mon

5_ _ _ _ 6 _ _ _ _ 7_ _ _ _ 8_ _ _ _ 9_ _ _ _ 

0.075000 

.092500 .110000 .127500 .145000 

0.076458 

.093958 .111458 .128958 .146458 

0.077917 

.095417 .112917 .130417 .147917 

0.079375 

.096875 .114375 .131875 .149375 

0.080833 

.098333 .115833 .133333 .150833 

0.082292 

.099792 .117292 .134792 .152292 

0.083750 

.101250 .118750 .136250 .153750 

0.085208 

.102708 .120208 .137708 .155208 

0.086667 

.104167 .121667 .139167 .156667 

0.088

.1056.1231.1406.1581

10 _ _ _ 11 _ _ _ 12 _ _ _ 13 _ _ _ 14 _ _ _ 

.162500 .182500 .202500 .222500 .242500 

.164167 

.184167 

.204167 .224167 .244167 

.165833 .185833 .205833 .225833 .245833 

.167500 .187500 .207500 .227500 .247500 

.169167 .189167 .209167 .229167 .249167 

.170833 .190833 .210833 .230833 .250833 

.172500 .192500 .212500 .232500 .252500 

.174167 .194167 .214167 .234167 .254167 

.175833 .195833 .215833 .235833 .255833 

.1775.1975.2175.2375.2575

15 _ _ _ 16 _ _ _ 17 _ _ _ 18 _ _ _ 19 _ _ _ 

.262500 .282500 .302500 .322500 .342500 

.264167 .284167 .304167 .324167 .344167 

.265833 .285833 .305833 .325833 .345833 

.267500 .287500 .307500 .327500 .347500 

.269167 .289167 .309167 .329167 .349167 

.270833 .290833 .310833 .330833 .350833 

.272500 .292500 .312500 .332500 .352500 

.274167 .294167 

.314167 

.334167 .354167 

.275833 .295833 .315833 .335833 .355833 

.2775.2975.3175.3375.3575

20 _ _ _ 21 _ _ _ 22 _ _ _ 23 _ _ _ 24 _ _ _ 

.362500 .382500 .402500 .422500 .442500 

.364167 .384167 .404167 .424167 .444167 

.365833 .385833 .405833 .425833 .445833 

.367500 .387500 .407500 .427500 .447500 

.369167 .389167 .409167 .429167 .449167 

.370833 .390833 .410833 .430833 .450833 

.372500 .392500 .412500 .432500 .452500 

.374167 .394167 .414167 .434167 .454167 

.375833 .395833 .415833 .435833 .455833 

.3775.3975.4175.4375.4575

25 _ _ _ 26 _ _ _ 27 _ _ _ 28 _ _ _ 29 _ _ _ 

.462500 .482500 .502500 .522500 .542500 

.464167 .484167 .504167 .524167 .544167 

.465833 .485833 .505833 .525833 .545833 

.467500 .487500 .507500 .527500 .547500 

.469167 .489167 .509167 .529167 .549167 

.470833 .490833 .510833 .530833 .550833 

.472500 .492500 .512500 .532500 .552500 

.474167 .494167 .514167 .534167 .554167 

.475833 .495833 .515833 .535833 .555833 

.4775.4975.5175.5375.5575

30 _ _ _ 31 _ _ _ 32 _ _ _ 33 _ _ _ 34 _ _ _ 

.562500 .582500 .602500 .622500 .642500 

.564167 .584167 .604167 .624167 .644167 

.565833 .585833 .605833 .625833 .645833 

.567500 .587500 .607500 .627500 .647500 

.569167 .589167 .609167 .629167 .649167 

.570833 .590833 .610833 .630833 .650833 

.572500 .592500 .612500 .632500 .652500 

.574167 .594167 .614167 .634167 .654167 

.575833 .595833 .615833 .635833 .655833 

.5775.5975.6175.6375.6575

35 _ _ _ 36 _ _ _ 37 _ _ _ 38 _ _ _ 39 _ _ _ 

.662500 .682500 .702500 .722500 .742500 

.664167 .684167 .704167 .724167 .744167 

.665833 .685833 .705833 .725833 .745833 

.667500 .687500 .707500 .727500 .747500 

.669167 .689167 .709167 .729167 .749167 

.670833 .690833 .710833 .730833 .750833 

.672500 .692500 .712500 .732500 .752500 

.674167 .694167 .714167 .734167 .754167 

.675833 .695833 .715833 .735833 .755833 

.6775.6975.7175.7375.7575

40 _ _ _ 41 _ _ _ 

1 Annuity in excess of 80 percent that is produced by credit for unused sick leave is payable. 

.762500 .782500 

.764167 .784167 

.765833 .785833 

.767500 .787500 

.769167 .789167 

.770833 .790833 

.772500 .792500 

.774167 .794167 

.775833 .795833 

.7775.7975

BAL 03-102 January 22, 2003 Attachment 6 Page 6
FERS 1% RETIREMENT FACTOR CHART 

To obtain the basic annuity, multiply the high-3 average pay by factor indicated under applicable years and months of service. 

Years 

of Service 

0 Month 1 Month 2 Months 3 Months 4 Months 5 Months 6 Months 7 Months 8 Months 9 Mon

0 -----1 -----2 -----3 -----4 -----5 -----

0.000000 0.010000 0.020000 0.030000 0.040000 0.050000 

0.000833 0.010833 0.020833 0.030833 0.040833 0.050833 

0.001667 0.011667 0.021667 0.031667 0.041667 0.051667 

0.002500 0.012500 0.022500 0.032500 0.042500 0.052500 

0.003333 0.013333 0.023333 0.033333 0.043333 0.053333 

0.004167 

0.014167 

0.024167 

0.034167 

0.044167 

0.054167 

0.005000 

0.015000 

0.025000 

0.035000 

0.045000 

0.055000 

0.005833 

0.015833 

0.025833 

0.035833 

0.045833 

0.055833 

0.006667 

0.016667 

0.026667 0.036667 0.046667 

0.056667 

0.0070.0170.0270.0370.0470.057

6 -----7 -----8 -----9 -----

10 ----

0.060000 0.070000 0.080000 0.090000 0.100000 

0.060833 0.070833 0.080833 0.090833 0.100833 

0.061667 0.071667 0.081667 0.091667 0.101667 

0.062500 0.072500 0.082500 0.092500 0.102500 

0.063333 0.073333 0.083333 0.093333 0.103333 

0.064167 

0.074167 

0.084167 

0.094167 

0.104167 

0.065000 

0.075000 

0.085000 

0.095000 

0.105000 

0.065833 

0.075833 

0.085833 

0.095833 

0.105833 

0.066667 0.076667 

0.086667 

0.096667 0.106667 

0.067

0.0770.0870.0970.107

11 ----12 ----13 ----14 ----15 ----

0.110000 

0.120000 0.130000 0.140000 0.150000 

0.110833 0.120833 0.130833 0.140833 0.150833 

0.111667 0.121667 0.131667 0.141667 0.151667 

0.112500 0.122500 0.132500 0.142500 0.152500 

0.113333 0.123333 0.133333 0.143333 0.153333 

0.114167 

0.124167 

0.134167 

0.144167 

0.154167 

0.115000 

0.125000 

0.135000 

0.145000 

0.155000 

0.115833 

0.125833 

0.135833 

0.145833 

0.155833 

0.116667 

0.126667 0.136667 

0.146667 0.156667 

0.1170.1270.1370.1470.157

16 ----17 ----18 ----19 ----20 ----

0.160000 

0.170000 0.180000 0.190000 0.200000 

0.160833 0.170833 0.180833 0.190833 0.200833 

0.161667 0.171667 0.181667 0.191667 0.201667 

0.162500 0.172500 0.182500 0.192500 0.202500 

0.163333 0.173333 0.183333 0.193333 0.203333 

0.164167 

0.174167 

0.184167 

0.194167 

0.204167 

0.165000 

0.175000 

0.185000 

0.195000 

0.205000 

0.165833 

0.175833 

0.185833 

0.195833 

0.205833 

0.166667 

0.176667 0.186667 

0.196667 0.206667 

0.1670.1770.1870.1970.207

21 ----22 ----23 ----24 ----25 ----

0.210000 

0.220000 0.230000 0.240000 0.250000 

0.210833 0.220833 0.230833 0.240833 0.250833 

0.211667 0.221667 0.231667 0.241667 0.251667 

0.212500 0.222500 0.232500 0.242500 0.252500 

0.213333 0.223333 0.233333 0.243333 0.253333 

0.214167 

0.224167 

0.234167 

0.244167 

0.254167 

0.215000 

0.225000 

0.235000 

0.245000 

0.255000 

0.215833 

0.225833 

0.235833 

0.245833 

0.255833 

0.216667 

0.226667 0.236667 

0.246667 0.256667 

0.2170.2270.2370.2470.257

26 ----27 ----28 ----29 ----30 ----

0.260000 

0.270000 0.280000 0.290000 0.300000 

0.260833 0.270833 0.280833 0.290833 0.300833 

0.261667 0.271667 0.281667 0.291667 0.301667 

0.262500 0.272500 0.282500 0.292500 0.302500 

0.263333 0.273333 0.283333 0.293333 0.303333 

0.264167 

0.274167 

0.284167 

0.294167 

0.304167 

0.265000 

0.275000 

0.285000 

0.295000 

0.305000 

0.265833 

0.275833 

0.285833 

0.295833 

0.305833 

0.266667 

0.276667 0.286667 

0.296667 0.306667 

0.2670.2770.2870.2970.307

31 ----32 ----33 ----34 ----35 ----

0.310000 

0.320000 0.330000 0.340000 0.350000 

0.310833 0.320833 0.330833 0.340833 0.350833 

0.311667 0.321667 0.331667 0.341667 0.351667 

0.312500 0.322500 0.332500 0.342500 0.352500 

0.313333 0.323333 0.333333 0.343333 0.353333 

0.314167 

0.324167 

0.334167 

0.344167 

0.354167 

0.315000 

0.325000 

0.335000 

0.345000 

0.355000 

0.315833 

0.325833 

0.335833 

0.345833 

0.355833 

0.316667 

0.326667 0.336667 

0.346667 0.356667 

0.3170.3270.3370.3470.357

36 ----37 ----38 ----39 ----40 ----

0.360000 

0.370000 0.380000 0.390000 0.400000 

0.360833 0.370833 0.380833 0.390833 0.400833 

0.361667 0.371667 0.381667 0.391667 0.401667 

0.362500 0.372500 0.382500 0.392500 0.402500 

0.363333 0.373333 0.383333 0.393333 0.403333 

0.364167 

0.374167 

0.384167 

0.394167 

0.404167 

0.365000 

0.375000 

0.385000 

0.395000 

0.405000 

0.365833 

0.375833 

0.385833 

0.395833 

0.405833 

0.366667 

0.376667 0.386667 

0.396667 0.406667 

0.3670.3770.3870.3970.407

BAL 03-102 January 22, 2003 Attachment 6 Page 7
FERS 5% AGE REDUCTION CHART 

Factors for Determining Reductions in 

Basic Annuity for Early Deferred MRA + 10 Retirement 

Age on

date 

annuity

begins 

and at 

least 1 

day over 

0 Month 1 Month 2 Months 3 Months 4 Months 5 Months 6 Months 7 Months 8 Months 9 Mon

55 _ _ _ 56 _ _ _ 57 _ _ _ 58 _ _ _ 59 _ _ _ 60 _ _ _ 61 _ _ _ 

0.654167 0.704167 0.754167 0.804167 0.854167 0.904167 0.954167 

0.658333 0.708333 0.758333 0.808333 0.858333 0.908333 0.958333 

0.662500 0.712500 0.762500 0.812500 0.862500 0.913500 0.962500 

0.666667 0.716667 0.766667 0.816667 0.866667 0.916667 0.966667 

0.670833 0.720833 0.770833 0.820833 0.870833 0.920833 0.970833 

0.675000 0.725000 0.775000 0.825000 0.875000 0.925000 0.975000 

0.679167 0.729167 0.779167 0.829167 0.879167 0.929167 0.979167 

0.683333 0.733333 0.783333 0.833333 0.883333 0.933333 0.983333 

0.687500 0.737500 0.787500 0.837500 0.887500 0.937500 0.987500 

0.6910.7410.7910.8410.8910.9410.991

Multiply unreduced Basic Annuity benefit by applicable factor shown above to calculate reduced retirement benefit. BAL 03-102 January 22, 2003 Attachment 6 Page 8