CSRS Special Computation Formulas for Law Enforcement FERS i 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Table of Contents
 

Subchapter 54A CSRS 

Part 54A1 General Information 

Section 54A1.1-1 Overview ........................................ 1
 

A. Introduction ................................................ 1
 

B. Topics Covered .............................................. 1
 

C. Organization of Subchapter ...................................... 1
 

D. Reference to Chapter 50 ........................................ 2
 

E. Statement of Authority ......................................... 2
 

Part 54A2 Components of the Basic Annuity 

Section 54A2.1-1 Introduction ...................................... 3
 

A. General Rule ............................................... 3
 

B. Basic Annuity Reductions ....................................... 3
 

Section 54A2.1-2 Computing Length of Service Periods ..................... 4
 

A. Applicable Provisions of Chapter 50 ................................ 4
 

B. Crediting Unused Sick Leave for Certain Firefighters ..................... 4
 

C. Documentation of Sick Leave for Nonstandard Tours of Duty ................ 4
 

Part 54A3 Computation of the Basic Annuity 

Section 54A3.1-1 Formula for Computing the Basic Annuity for Law 

Enforcement Officers and Firefighters .............................. 5
 

A. Formula .................................................. 5
 

Section 54A3.1-2 Formula for Computing the Basic Annuity for Air Traffic 

Controllers ................................................ 6
 

A. Formula .................................................. 6
 

B. Guaranteed Minimum Benefit ..................................... 6
 

Section 54A3.1-3 Reductions in Annuity ............................... 7
 

A. Applicable Provisions of Chapter 50 ................................ 7
 

B. Reduction for Retiring Under Age 55 ................................ 7
 

CSRS and FERS Handbook April, 1998 
ii CSRS Special Computation Formulas for Law Enforcement FERS 

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Chapter 54
 

Subchapter 54B FERS 

Part 54B1 General Information 

Section 54B1.1-1 Overview ........................................ 9
 

A. Introduction ................................................ 9
 

B. Organization of Subchapter ...................................... 9
 

C. Reference to Chapter 50 ........................................ 10
 

D. Statement of Authority ......................................... 10
 

Part 54B2 Components of the Basic Annuity 

Section 54B2.1-1 Introduction ...................................... 11
 

A. General ................................................... 11
 

B. Reductions in Annuity ......................................... 11
 

Part 54B3 Computation of the Basic Annuity 

Section 54B3.1-1 Formula for Computing the Basic Annuity for Law 

Enforcement Officers, Firefighters, and Air Traffic 

Controllers ................................................ 12
 

A. Formula .................................................. 12
 

B. Employees With a CSRS Annuity Component .......................... 12
 

Subchapter 54C Job Aids 

Section 54C1.1-1 Charts .......................................... 15
 

Chart 1. -- CSRS Factor Chart for Law Enforcement Officers and Firefighters ........ 15
 

Chart 2. -- FERS 1.7 Percent Factor Chart for Law Enforcement Officers, Firefighters, and
 

Air Traffic Controllers ......................................... 16
 

Section 54C1.1-2 Computation Examples ............................... 16
 

Example 1: CSRS firefighter--Optional retirement with full survivor benefits ......... 16
 

Example 2: CSRS law enforcement officer--Optional retirement with maximum 

annuity and full survivor benefits .................................. 23
 

Example 3: CSRS air traffic controller--Guaranteed minimum annuity with full 

survivor benefits ............................................. 29
 

Example 4: CSRS air traffic controller--Earned annuity with less than full survivor 

benefits ................................................... 35
 

Example 5: FERS firefighter--Optional retirement with less than full survivor benefits . . 41
 

Example 6: FERS air traffic controller--Optional retirement with full survivor benefits . . 46
 

Example 7: FERS law enforcement officer who transferred to FERS--Optional
 

retirement with full survivor benefits ................................ 51
 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement
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Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Subchapter 54A CSRS 

Part 54A1 General Information 

Section 54A1.1-1 Overview 

A.	 Introduction This subchapter contains the rules and procedures that apply to the 

computation of annuities under CSRS for law enforcement officers, 

firefighters, and air traffic controllers. 

Subchapter 54C contains illustrations of annuity computations using the 

formulas that apply to these special groups. 

IMPORTANT:	 OPM uses an automated system to calculate benefits that 

carries calculations to six decimal places. The examples 

in this Chapter were computed using OPM's automated 

system; therefore, the answers are exact to the dollar. 

Manual calculations and computations made by agencies 

are not expected to be accurate to the dollar. 

B. Topics Covered	 This subchapter covers: 

•	 The components of the annuity payable to law enforcement officers, 

firefighters, and air traffic controllers; and 

•	 The formulas used to compute the basic annuity for law enforcement 

officers, firefighters, and air traffic controllers. 

NOTE:	 This subchapter does not cover the computation of retirement 

benefits for part-time employment. See Chapter 55, Computation 

for Part-Time Employees, for computation for part-time 

employment. 

C.	 Organization of The CSRS subchapter has three parts. 

Subchapter 

Part Name of Part Page 

54A1 General Information 1 

54A2 Components of the Basic Annuity 3 

54A3 Computation of the Basic Annuity 5 

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Chapter 54 

Section 54A1.1-1 Overview (Cont.) 

C.	 Organization of 

Subchapter 

(Cont.) 

D.	 Reference to 

Chapter 50 

NOTE:	 Subchapter 54B, about the computation of annuity for law 

enforcement officers, firefighters, and air traffic controllers under 

FERS, begins on page 8. 

The rules for computing a CSRS annuity under the general formula are 

explained in subChapter 50A of Chapter 50, Computation of Annuity Under 

the General Formula. Many of the rules discussed in subChapter 50A 

apply to all CSRS annuity computations, including the special annuity 

computations for law enforcement officers, firefighters, and air traffic 

controllers. 

The following provisions of subChapter 50A apply to this subchapter: 

• Section 50A2.1-2: Length of Service 

• Section 50A2.1-4: High-3 Average Salary 

• Section 50A2.1-5: Basic Pay Rates 

• Section 50A3.1-2: Maximum Annuity 

• Section 50A3.1-3: Reductions in Annuity 

• Section 50A3.1-4: CSRS Offset Employees 

•	 Section 50A3.1-5: Additional Annuity--Voluntary

 Contributions 

E.	 Statement of This subchapter is based on the laws and regulations cited below. 

Authority 

• United States Code: 5 U.S.C. 8339 

• Code of Federal Regulations: 5 CFR Part 831 

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Chapter 54
 

Part 54A2 Components of the Basic Annuity 

Section 54A2.1-1 Introduction 

A.	 General Rule Basic annuity benefits for law enforcement officers, firefighters, and air 

traffic controllers are based primarily on: 

•	 The amount of creditable service (see section 54A2.1-2 of this 

subchapter); and 

•	 The individual's high-3 average salary (see Chapter 50, section 

50A2.1-4). 

B.	 Basic Annuity The basic annuity may be reduced for: 

Reductions 

•	 Failure to pay a deposit for nondeduction service performed prior to 

October 1, 1982 (see Chapter 50, section 50A3.1-3, paragraph C); 

•	 Failure to pay a redeposit of a refund based on a period of service 

ending before October 1, 1990 (see Chapter 50, section 50A3.1-3, 

paragraph J); 

•	 Election of (or court-ordered) survivor benefits for a current spouse 

and/or former spouse (see Chapter 50, section 50A3.1-3, paragraph D); 

•	 Election of a survivor benefit for a person with an insurable interest 

(see Chapter 50, section 50A3.1-3, paragraph G); 

•	 Election of the alternative annuity (see Chapter 53); and 

•	 An offset amount for offset employees who are entitled to Social 

Security benefits. 

CSRS and FERS Handbook	 April, 1998 
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Chapter 54 

Section 54A2.1-2 Computing Length of Service Periods 

A.	 Applicable 

Provisions of 

Chapter 50 

B.	 Crediting Unused 

Sick Leave for 

Certain 

Firefighters 

C.	 Documentation of 

Sick Leave for 

Nonstandard 

Tours of Duty 

The provisions of Chapter 50, section 50A2.1-3, apply to employees 

retiring under this subchapter, with one exception. The exception is noted 

below in paragraph B. 

Many firefighters have unusual/uncommon tours of duty (for example, 

work schedules in excess of 80 hours per biweekly pay period) and earn 

sick leave at a higher than normal rate (that is, more than 4 hours per 

biweekly pay period). In such cases, service credit for unused sick leave is 

based on the length of calendar time that the unused sick leave would cover 

based on the unusual tour of duty. The employing agency is responsible for 

annotating the employee's SF 2806 to show the date upon which the 

employee's unused sick leave would have expired had the employee 

used it. See the documentation procedures below in paragraph C. 

For individuals who have unusual or uncommon tours of duty, the 

retirement record, SF 2806, should be annotated to show the date when the 

unused sick leave would have expired, counting from the separation date. 

A typical posting would state: "Unused Sick Leave of xxx hours 

(uncommon tour of duty) would have expired xx-xx-xx (5 U.S.C. 

chapter 63)." 

April, 1998	 CSRS and FERS Handbook 
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Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Part 54A3 Computation of the Basic Annuity 

Section 54A3.1-1 Formula for Computing the Basic Annuity for Law Enforcement Officers and 

Firefighters 

A.	 Formula The basic annuity for employees eligible to retire under the special 

provisions for law enforcement officers and firefighters (see Chapter 46, 

Special Retirement Provisions for Law Enforcement Officers, Firefighters, 

Air Traffic Controllers, and Military Reserve Technicians) is computed as 

follows: 

•	 2.5 percent of the high-3 average salary multiplied by the total service 

not to exceed 20 years; plus 

•	 2 percent of the high-3 average salary multiplied by any additional years 

of creditable service exceeding 20 years. 

NOTE 1:	 This formula has been used to produce the computation chart 

provided in section 54C1.1-1, Chart 1. -- CSRS Factor Chart 

for Law Enforcement Officers and Firefighters. 

NOTE 2:	 Subchapter 54C contains illustrations of annuity computations 

using the special formula described above. 

NOTE 3:	 In computing a CSRS annuity, the law provides that all service, 

including non-law enforcement civilian service, military service, 

and credit for unused sick leave, receives credit at the 2.5 

percent and 2 percent accrual rates. However, since an 

employee must have at least 20 years of law 

enforcement/firefighter service to be able to retire under the 

special provisions, as a practical matter, non-law 

enforcement/firefighter service is not credited at the 2.5 percent 

rate. 

CSRS and FERS Handbook	 April, 1998 
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Chapter 54
 

Section 54A3.1-2 Formula for Computing the Basic Annuity for Air Traffic Controllers 

A.	 Formula The general formula described in Chapter 50, section 50A3.1-1, is used to 

compute the basic annuity of an air traffic controller; however, a minimum 

benefit is guaranteed. The basic eligibility requirements are described in 

Chapter 46. 

B.	 Guaranteed Once an employee has completed 20 years of service as an air traffic 

Minimum Benefit controller, he or she is guaranteed to receive the greater of: 

•	 50 percent of his or her high-3 average salary (the guaranteed minimum 

benefit); or 

•	 The basic annuity computed under the general formula based on all 

years of service. 

NOTE 1:	 An employee who owes a redeposit for air traffic controller 

service will not be entitled to the guaranteed 50 percent 

minimum benefit unless he or she pays the redeposit or it is 

deemed paid under the alternative annuity provision. (See 

Chapter 53, Alternative Annuity Elections.) > If the redeposit 

is owed for refunded air traffic controller service that ended 

prior to October 1, 1990, the 50 percent guaranteed minimum 

benefit will be subject to an actuarial reduction if the redeposit 

is not paid. (See Chapter 50, section 50A3.1-3J.) < 

NOTE 2:	 Subchapter 54C contains an illustration of an annuity 

computation using the special formula described above. 

April, 1998	 CSRS and FERS Handbook 
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Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Section 54A3.1-3 Reductions in Annuity 

A.	 Applicable 

Provisions of 

Chapter 50 

B.	 Reduction for 

Retiring Under 

Age 55 

The provisions of Chapter 50, section 50A3.1-3, generally apply under this 

subchapter. The exceptions are noted below in paragraphs B, C, and D. 

The reduction in annuity that applies to employees who retire under age 55 

does not apply to employees who retire under the special provisions 

described in this Chapter because the retirement law permits these 

employees to retire voluntarily (optionally) before age 55 as long as they 

have the required years of service as a law enforcement officer, firefighter, 

or air traffic controller. 

C.	 Unpaid Deposit 

Service

D.	 Reduction for 

Unpaid Redeposit 

Covering Service 

Before October 

1990

 The reduction in annuity that applies if an employee owes a deposit to 

cover a period of civilian service performed prior to October 1, 1982, for 

which no retirement deductions were made, does not apply in the 

computation of the air traffic controller benefit if it brings the annuity 

below the guaranteed minimum 50 percent of the high-3 average salary. 

The reduction in annuity that applies if an employee owes a redeposit for 

service that ended before October 1, 1990, does not apply in the 

computation of the air traffic controller benefit if it brings the annuity 

below the guaranteed minimum 50 percent of the high-3 average salary, and 

the service for which the redeposit is owed is not air traffic controller 

service. If the redeposit is owed for refunded air traffic controller service 

that ended prior to October 1, 1990, the 50 percent guaranteed minimum 

benefit will be subject to an actuarial reduction if the redeposit is not paid. 

CSRS and FERS Handbook	 April, 1998 
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Chapter 54
 

BLANK PAGE 

April, 1998 CSRS and FERS Handbook 
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Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Subchapter 54B FERS 

Part 54B1 General Information 

Section 54B1.1-1 Overview 

A.	 Introduction Subchapter 54B contains the rules and procedures that apply to the 

computation of a basic annuity for law enforcement officers, firefighters, 

and air traffic controllers under the Federal Employees Retirement System 

(FERS). 

This subchapter explains how FERS differs from CSRS. It refers readers to 

the applicable CSRS rule or gives the FERS rule if it is different. 

Subchapter 54C contains illustrations of annuity computations using the 

special formula. 

NOTE 1:	 The retiree annuity supplement is payable before age 62 in 

addition to the basic annuity. See Chapter 51, Retiree Annuity 

Supplement, for further details. 

NOTE 2:	 This subchapter does not cover the computation of retirement 

benefits for part-time employment. See Chapter 55 for 

computation for part-time employment. 

B.	 Organization of The FERS subchapter has three parts. 

Subchapter 

Part Name of Part Page 

54B1 General Information 8 

54B2 Components of the Basic Annuity 10 

54B3 Computation of the Basic Annuity 11 

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Chapter 54 

Section 54B1.1-1 Overview (Cont.) 

C.	 Reference to The following provisions of Chapter 50, subchapter B (the FERS 

Chapter 50 subchapter), apply under this subchapter: 

• Section 50B2.1-2: Length of Service 

• Section 50B2.1-3: High-3 Average Salary 

• Section 50B3.1-2: Maximum Annuity 

• Section 50B3.1-3D-G: Reduction for Survivor Annuity 

• Section 50B3.1-4: Additional Annuity -- Voluntary Contributions 

• Part 50B4: CSRS Annuity Component 

D.	 Statement of This subchapter is based on the laws and regulations cited below. 

Authority 

• United States Code: 5 U.S.C. 8415(d), 8416 through 8420, and 8425 

• Code of Federal Regulations: 5 CFR 842.405 and Subpart F 

April, 1998	 CSRS and FERS Handbook 
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Chapter 54 

Part 54B2 Components of the Basic Annuity 

Section 54B2.1-1 Introduction 

A.	 General FERS basic annuity benefits for law enforcement officers, firefighters, and 

air traffic controllers are based primarily on: 

1.	 The amount of the employee's creditable service (see Chapter 50, 

section 50B2.1-2); and 

2.	 The individual's high-3 average salary (see Chapter 50, section 

50B2.1-3). 

B.	 Reductions in An annuity computed based on the length of service and high-3 average 

Annuity salary may be reduced for any or all of the following: 

•	 Election of (or court-ordered) survivor benefits for a current spouse 

and/or former spouse (see Chapter 50, section 50B3.1-3, paragraph D); 

•	 Election of a survivor benefit to a person with an insurable interest (see 

Chapter 50, section 50B3.1-3, paragraph G); 

•	 Election of the alternative annuity. (See Chapter 53.) 

NOTE:	 The special benefits for law enforcement officers, firefighters, and 

air traffic controllers apply only to employees who separate with 

entitlement to an immediate annuity under the special provisions. 

Consequently, MRA + 10 and deferred retirement provisions 

only apply to special group employees who separate before 

meeting the age and service requirements for benefits under the 

special provisions. 

CSRS and FERS Handbook	 April, 1998 
12 Special Computation Formulas for Law Enforcement FERS 

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Chapter 54
 

Part 54B3 Computation of the Basic Annuity 

Section 54B3.1-1 Formula for Computing the Basic Annuity for Law Enforcement Officers, 

Firefighters, and Air Traffic Controllers 

A.	 Formula The basic annuity for employees eligible to retire under the special 

provisions for law enforcement officers, firefighters, and air traffic 

controllers under FERS (see Chapter 46) is computed as follows: 

•	 1.7 percent of the high-3 average salary multiplied by 20; plus 

•	 1 percent of the high-3 average salary multiplied by any additional 

creditable service. 

NOTE 1:	 A retiree annuity supplement is payable before age 62 in 

addition to the basic annuity. See Chapter 51, Retiree Annuity 

Supplement, for further details. 

NOTE 2:	 See section 54C1.1-1 for the 1.7 percent factor chart, Chart 2. -­

FERS 1.7 Percent Factor Chart for Law Enforcement Officers, 

Firefighters, and Air Traffic Controllers. 

NOTE 3:	 The 1.1 percent formula does not apply to individuals who, at 

the time of the separation on which retirement is based, are law 

enforcement officers, firefighters, or air traffic controllers. 

NOTE 4:	 Subchapter 54C provides examples of annuity computations 

using the special formula for law enforcement officers, 

firefighters, and air traffic controllers. 

B.	 Employees With Individuals who elect to transfer from CSRS coverage to FERS coverage 

a CSRS Annuity after completing 5 or more years of creditable civilian service as of the 

Component effective date of the transfer, excluding service covered by both CSRS and 

Social Security deductions, will have a CSRS annuity component. 

The CSRS rules in subchapter 54A for creditability of service, calculation 

of length of service, average salary, reduction for unpaid CSRS deposit(s) 

and redeposit(s), and voluntary contributions annuity apply to the CSRS 

component of a FERS benefit. 

April, 1998	 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 13 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Section 54B3.1-1 Formula for Computing the Basic Annuity for Law Enforcement Officers, 

Firefighters, and Air Traffic Controllers (Cont.) 

B. Employees With 

a CSRS Annuity 

Component 

(Cont.) 

See Part 50B4 in Chapter 50 for a general discussion of computations 

involving a CSRS annuity component. See subchapter 54C for an 

illustration of a FERS annuity computation under the special provisions that 

has a CSRS component. 

NOTE 1: The guaranteed minimum benefit for air traffic controllers under 

CSRS (see section 54A3.1-2B) cannot be used in computing the 

CSRS component of an air traffic controller who transfers to 

FERS. Only the regular CSRS formula will be used in 

computing the CSRS component. 

NOTE 2: In computing the FERS component, law enforcement, 

firefighter, or air traffic controller service performed before the 

transfer to FERS does not count toward the 20-year limit on the 

1.7 percent part of the formula described in paragraph A. For 

example, an individual who transfers to FERS after completing 

13 years of law enforcement, firefighter, or air traffic controller 

service can still accrue up to 20 years under FERS at the 1.7 

percent rate. 

NOTE 3: In computing the CSRS component of a FERS benefit, only the 

years and months of law enforcement/firefighter service qualify 

for the 2.5 percent accrual. Any other CSRS component service 

(such as military and non-law enforcement officer/firefighter 

service) would be subject to the 2 percent accrual. 

CSRS and FERS Handbook April, 1998 
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Chapter 54
 

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April, 1998 CSRS and FERS Handbook 
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Chapter 54 

Subchapter 54C Job Aids Section 54C1.1-1 Charts 

Chart 1. -- CSRS Factor Chart for Law Enforcement Officers and Firefighters (Formula for computation chart: 2.5% of the high-3 average salary 

multiplied by the total service not to exceed 20 years; plus, 2% of the high-3 average salary multiplied by any additional years of creditable service 

exceeding 20 years.) 

No. of 

Years 

0 

Month 

1 

Month 

2 

Months 

3 

Months 

4 

Months 

5 

Months 

6 

Months 

7 

Months 

8 

Months 

9 

Months 

10 

Months 

11 

Months 

1 0.025000 0.027083 0.029167 0.031250 0.033333 0.035417 0.037500 0.039583 0.041667 0.043750 0.045833 0.047917 

2 0.050000 0.052083 0.054167 0.056250 0.058333 0.060417 0.062500 0.064583 0.066667 0.068750 0.070833 0.072917 

3 0.075000 0.077083 0.079167 0.081250 0.083333 0.085417 0.087500 0.089583 0.091667 0.093750 0.095833 0.097917 

4 0.100000 0.102083 0.104167 0.106250 0.108333 0.110417 0.112500 0.114583 0.116667 0.118750 0.120833 0.122917 

5 0.125000 0.127083 0.129167 0.131250 0.133333 0.135417 0.137500 0.139583 0.141667 0.143750 0.145833 0.147917 

6 0.150000 0.152083 0.154167 0.156250 0.158333 0.160417 0.162500 0.164583 0.166667 0.168750 0.170833 0.172917 

7 0.175000 0.177083 0.179167 0.181250 0.183333 0.185417 0.187500 0.189583 0.191667 0.193750 0.195833 0.197917 

8 0.200000 0.202083 0.204167 0.206250 0.208333 0.210417 0.212500 0.214583 0.216667 0.218750 0.220833 0.222917 

9 0.225000 0.227083 0.229167 0.231250 0.233333 0.235417 0.237500 0.239583 0.241667 0.243750 0.245833 0.247917 

10 0.250000 0.252083 0.254167 0.256250 0.258333 0.260417 0.262500 0.264583 0.266667 0.268750 0.270833 0.272917 

11 0.275000 0.277083 0.279167 0.281250 0.283333 0.285417 0.287500 0.289583 0.291667 0.293750 0.295833 0.297917 

12 0.300000 0.302083 0.304167 0.306250 0.308333 0.310417 0.312500 0.314583 0.316667 0.318750 0.320833 0.322917 

13 0.325000 0.327083 0.329167 0.331250 0.333333 0.335417 0.337500 0.339583 0.341667 0.343750 0.345833 0.347917 

14 0.350000 0.352083 0.354167 0.356250 0.358333 0.360417 0.362500 0.364583 0.366667 0.368750 0.370833 0.372917 

15 0.375000 0.377083 0.379167 0.381250 0.383333 0.385417 0.387500 0.389583 0.391667 0.393750 0.395833 0.397917 

16 0.400000 0.402083 0.404167 0.406250 0.408333 0.410417 0.412500 0.414583 0.416667 0.418750 0.420833 0.422917 

17 0.425000 0.427083 0.429167 0.431250 0.433333 0.435417 0.437500 0.439583 0.441667 0.443750 0.445833 0.447917 

18 0.450000 0.452083 0.454167 0.456250 0.458333 0.460417 0.462500 0.464583 0.466667 0.468750 0.470833 0.472917 

19 0.475000 0.477083 0.479167 0.481250 0.483333 0.485417 0.487500 0.489583 0.491667 0.493750 0.495833 0.497917 

20 0.500000 0.501667 0.503333 0.505000 0.506667 0.508333 0.510000 0.511667 0.513333 0.515000 0.516667 0.518333 

21 0.520000 0.521667 0.523333 0.525000 0.526667 0.528333 0.530000 0.531667 0.533333 0.535000 0.536667 0.538333 

22 0.540000 0.541667 0.543333 0.545000 0.546667 0.548333 0.550000 0.551667 0.553333 0.555000 0.556667 0.558333 

23 0.560000 0.561667 0.563333 0.565000 0.566667 0.568333 0.570000 0.571667 0.573333 0.575000 0.576667 0.578333 

24 0.580000 0.581667 0.583333 0.585000 0.586667 0.588333 0.590000 0.591667 0.593333 0.595000 0.596667 0.598333 

25 0.600000 0.601667 0.603333 0.605000 0.606667 0.608333 0.610000 0.611667 0.613333 0.615000 0.616667 0.618333 

26 0.620000 0.621667 0.623333 0.625000 0.626667 0.628333 0.630000 0.631667 0.633333 0.635000 0.636667 0.638333 

27 0.640000 0.641667 0.643333 0.645000 0.646667 0.648333 0.650000 0.651667 0.653333 0.655000 0.656667 0.658333 

28 0.660000 0.661667 0.663333 0.665000 0.666667 0.668333 0.670000 0.671667 0.673333 0.675000 0.676667 0.678333 

29 0.680000 0.681667 0.683333 0.685000 0.686667 0.688333 0.690000 0.691667 0.693333 0.695000 0.696667 0.698333 

30 0.700000 0.701667 0.703333 0.705000 0.706667 0.708333 0.710000 0.711667 0.713333 0.715000 0.716667 0.718333 

31 0.720000 0.721667 0.723333 0.725000 0.726667 0.728333 0.730000 0.731667 0.733333 0.735000 0.736667 0.738333 

32 0.740000 0.741667 0.743333 0.745000 0.746667 0.748333 0.750000 0.751667 0.753333 0.755000 0.756667 0.758333 

33 0.760000 0.761667 0.763333 0.765000 0.766667 0.768333 0.770000 0.771667 0.773333 0.775000 0.776667 0.778333 

34 0.780000 0.781667 0.783333 0.785000 0.786667 0.788333 0.790000 0.791667 0.793333 0.795000 0.796667 0.798333 

35 0.800000 

CSRS and FERS Handbook April, 1998 
16 Special Computation Formulas for Law Enforcement Officers, Firefighters, and air Traffic Controllers Chapter 54 

Chart 2. -- FERS 1.7 Percent Factor Chart for Law Enforcement Officers, Firefighters, and Air Traffic Controllers 

Years of 

Service 

0 

Month 

1 

Month 

2 

Months 

3 

Months 

4 

Months 

5 

Months 

6 

Months 

7 

Months 

8 

Months 

9 

Months 

10 

Months 

11 

Months 

1 0.017000 0.018417 0.019833 0.021250 0.022667 0.024084 0.025500 0.026917 0.028334 0.029750 0.031167 0.032583 

2 0.034000 0.035417 0.036833 0.038250 0.039667 0.041084 0.042500 0.043917 0.045334 0.046750 0.048167 0.049583 

3 0.051000 0.052417 0.053833 0.055250 0.056667 0.058084 0.059500 0.060917 0.062334 0.063750 0.065167 0.066583 

4 0.068000 0.069417 0.070833 0.072250 0.073667 0.075084 0.076500 0.077917 0.079334 0.080750 00.82167 0.083583 

5 0.085000 0.086417 0.087833 0.089250 0.090667 0.092083 0.093500 0.094917 0.096333 0.097750 0.099167 0.100583 

6 0.102000 0.103417 0.104833 0.106250 0.107667 0.109083 0.110500 0.119917 0.113333 0.114750 0.116167 0.117583 

7 0.119000 0.120417 0.121833 0.123250 0.124667 0.126083 0.127500 0.128917 0.130333 0.131750 0.133167 0.134583 

8 0.136000 0.137417 0.138833 0.140250 0.141667 0.143083 0.144500 0.125917 0.147333 0.148750 0.150167 0.151583 

9 0.153000 0.154417 0.155833 0.157250 0.158667 0.160083 0.161500 0.162917 0.164333 0.165750 0.167167 0.168583 

10 0.170000 0.171417 0.172833 0.174250 0.175667 0.177083 0.178500 0.179917 0.181333 0.182750 0.184167 0.185583 

11 0.187000 0.188417 0.189833 0.191250 0.192667 0.194083 0.195500 0.196917 0.198333 0.199750 0.201167 0.202583 

12 0.204000 0.205417 0.206833 0.208250 0.209667 0.211083 0.212500 0.213917 0.215333 0.216750 0.218167 0.219583 

13 0.221000 0.222417 0.223833 0.225250 0.226667 0.228083 0.229500 0.230917 0.232333 0.233750 0.235167 0.236583 

14 0.238000 0.239417 0.240833 0.242250 0.243667 0.245083 0.246500 0.247917 0.249333 0.250750 0.252167 0.253583 

15 0.255000 0.256417 0.257833 0.259250 0.260667 0.262083 0.263500 0.264917 0.266333 0.267750 0.269167 0.270583 

16 0.272000 0.273417 0.274833 0.276250 0.277667 0.279083 0.280500 0.281917 0.283333 0.284750 0.286167 0.287583 

17 0.289000 0.290417 0.291833 0.293250 0.294667 0.296083 0.297500 0.198917 0.300333 0.301750 0.303167 0.304583 

18 0.306000 0.307417 0.308833 0.310250 0.311667 0.313083 0.314500 0.315917 0.317333 0.318750 0.320167 0.321583 

19 0.323000 0.324417 0.325833 0.327250 0.328667 0.330083 0.331500 0.332917 0.334333 0.335750 0.337167 0.338583 

20 0.340000 0.340833 0.341667 0.342500 0.343333 0.344167 0.345000 0.345833 0.346667 0.347500 0.348333 0.349167 

21 0.350000 0.350833 0.351667 0.352500 0.353333 0.354167 0.355000 0.355833 0.356667 0.357500 0.358333 0.359167 

22 0.360000 0.360833 0.361667 0.362500 0.363333 0.364167 0.365000 0.365833 0.366667 0.367500 0.368333 0.369167 

23 0.370000 0.370833 0.371667 0.372500 0.373333 0.374167 0.375000 0.375833 0.376667 0.377500 0.378333 0.379167 

24 0.380000 0.380833 0.381667 0.382500 0.383333 0.384167 0.385000 0.385833 0.386667 0.387500 0.388333 0.389167 

25 0.390000 0.390833 0.391667 0.392500 0.393333 0.394167 0.395000 0.395833 0.396667 0.397500 0.398333 0.399167 

26 0.400000 0.400833 0.401667 0.402500 0.403333 0.404167 0.405000 0.405833 0.406667 0.407500 0.408333 0.409167 

27 0.410000 0.410833 0.411667 0.412500 0.413333 0.414167 0.415000 0.415833 0.416667 0.417500 0.418333 0.419167 

28 0.420000 0.420833 0.421667 0.422500 0.423333 0.424167 0.425000 0.425833 0.426667 0.427500 0.428333 0.429167 

29 0.430000 0.430833 0.431667 0.432500 0.433333 0.434167 0.435000 0.435833 0.436667 0.437500 0.438333 0.439167 

30 0.440000 0.440833 0.441667 0.442500 0.443333 0.444167 0.445000 0.445833 0.446667 0.447500 0.448333 0.449167 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 17 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Section 54C1.1-2 Computation Examples 

The examples in this section demonstrate the correct procedures for computing annuity estimates. Each 

example consists of an explanatory text that refers to a completed work sheet immediately following the 

text for that example. The circled numbers in the text correspond to circled numbers on the work sheet. 

The worksheets are identical to those in Chapter 50. 

Most of the information needed to perform annuity estimates should be readily available to the 

employing agency through sources such as the Official Personnel Folder and payroll records. 

Occasionally, the employing agency may need to contact OPM for certain kinds of information 

concerning prior employment, unless the employee can provide accurate information from personal 

records. For example, information about refunds of retirement contributions or deposits for military 

service might not be available at the current employing agency. 

Example 1: CSRS firefighter--Optional retirement with full survivor benefits: 

Name: Jason Fitzpatrick 

Date of Retirement: 4-30-91 

Date of Birth: 4-25-39 

Civilian Service: 5-1-69 to 4-30-91 Covered Firefighter 

Service 

Unused Sick Leave: 1113 hours 

High-3 Average Salary: $48,125 

Survivor Benefits: Based on Full Annuity 

±1 Compute age at separation to determine eligibility for retirement:

31 

91 - 04 - 30 (Date of Retirement) 

- 39 - 04 - 25	 (Date of Birth) 

52 - 00 - 06 (Age at Separation) 

±2 Compute total service for computation purposes. Enter each period of

service by following the steps below. 

a. Enter the first beginning date of creditable service (5-1-69) in column 

A. 

b. Enter the last day of the period of service (4-30-91) in column B. 

c. Determine whether the period of service is: 

Example 1 (Cont.) i. Covered: Retirement deductions were withheld 

CSRS and FERS Handbook	 April, 1998 
18 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

NOTE: Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20, Creditable Service, 

for more information about creditable service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE: Determine if nondeduction service occurred before, on or 

after October 1, 1982, and whether or not a deposit for the 

service has been made. If the nondeduction service was 

performed on or after October 1, 1982, the service counts 

toward eligibility to retire but is not used to compute the 

retirement benefit. (See Chapter 21, Service Credit 

Payments for Civilian Service, for additional information.) 

iii. Refunded: Retirement deductions were withheld and refunded 

NOTE: If a redeposit for a refund based on a period of service 

ending before October 1, 1990, is not paid, the service 

covered by the refund is creditable for both eligibility and 

computation purposes, but the annuity will be actuarially 

reduced. 

If a redeposit for a refund based on a period of service 

ending after September 30, 1990, is not paid, the service 

covered by the refund counts toward eligibility to retire but 

is not used to compute the retirement benefit. (See 

Chapter 21 for more information.) 

iv. Military: Military service that is creditable for retirement purposes 

NOTE: See Chapter 22, Creditable Military Service, for more 

information on creditable military service. 

v. Part-time: See Chapter 55 

d. Subtract column A from column B to determine the total service during 

that period (B - A): 

90 - 16 - 31 

91 - 04 - 30 

- 69 - 05 - 01 

21 - 11 - 30 (22 years) 

Example 1 (Cont.) e. Follow steps a through d for subsequent periods of service. 

±3 Total the civilian and military periods of service in column D. 

±4 Determine how much credit is allowed for unused sick leave by using 

Chart 2. -- the 2087 Sick Leave Chart provided in Chapter 50, section 

50C1.1-1: 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 19 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

1113 hours = 6 months 12 days 

±5
 Compute the total creditable service by adding the unused sick leave (6

months 12 days) to the total civilian and military periods of service.
 

±6 Compute the total service for computation purposes (22 years

6 months) by using whole years and months and dropping any extra 

days. 

±7 Compute the unreduced CSRS annuity.

a.	 Enter the high-3 average salary ($48,125). 

b.	 Enter the years and months of total service for computation purposes
 (22 years 6 months).
 

c.	 Use Chart 1. -- CSRS Factor Chart for Law Enforcement Officers and 

Firefighters, provided in section 54C1.1-1, to obtain the retirement 

factor for 22 years 6 months of firefighter service (.550000). 

d.	 Multiply the high-3 average salary ($48,125) by the retirement factor 

(.550000) to obtain the unreduced CSRS annuity ($26,468.75). 

±8 Compute the monthly annuity.

a.	 Enter the unreduced CSRS annuity from step 7 ($26,468.75). 

NOTE 1:	 A reduction for retirement before age 55 does not apply to

employees who retire under the special provisions for law 

enforcement officers and firefighters. 

NOTE 2:	 In this example, the employee has no unpaid deposits for

service prior to October 1, 1982. 

b.	 Enter the base selected by the retiree for the survivor annuity. (In this 

example, the retiree has selected the full annuity as the base, or

$26,468.75). 

CSRS and FERS Handbook	 April, 1998 
20 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 1 (Cont.) c.	 Multiply the first $3,600 of the base selected by 2.5 percent, which 

equals $90. 

d.	 Multiply the remainder over $3,600 ($22,868.75) by 10 percent, which

equals $2,286.88. 

e.	 Total the reduction for survivor annuity ($2,376.88). 

f.	 Subtract the total reduction for survivor annuity ($2,376.88) from the 

unreduced CSRS annuity ($26,468.75), which equals the annual 

annuity amount payable ($24,091.87). 

g.	 Divide the annual annuity amount payable ($24,091.87) by 12 and 

round to the next lower dollar to obtain the monthly annuity rate 

($2,007). 

±9 Compute the monthly survivor annuity.

a.	 Multiply the amount designated as the survivor base ($26,468.75) by 

55 percent, which equals the annual survivor rate ($14,557.81). 

b.	 Divide the annual survivor rate ($14,557.81) by 12 and round to the 

next lower dollar to obtain the monthly survivor annuity rate ($1,213). 

April, 1998	 CSRS and FERS Handbook 
 

 

 CSRS Special Computation Formulas for Law Enforcement 21 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 1 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

31 

NAME: Jason Fitzpatrick DATE OF RETIREMENT: 1991 - 04 - 30 

DATE OF BIRTH: 1939 - 04 - 25 ±1 

AGE: 52 - 00 - 06 

TYPE OF SERVICE SHOWN
 

Gx CSRS 

G FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

± 2 69-05-01 91-04-30 Covered firefighter 22 0 0 

±3 TOTAL CIVILIAN/MILITARY 22 0 0 

±4 UNUSED SICK LEAVE * 6 12 

±5 TOTAL CREDITABLE SERVICE 22 6 12 

±6 TOTAL SERVICE FOR COMPUTATION PURPOSES 22 6 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS 

only or deferred retirements. 

CSRS and FERS Handbook April, 1998 
22 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 1 (Cont.) 

CSRS NONDISABILITY ANNUITY COMPUTATION 

EMPLOYEE ANNUITY COMPUTATION 

High-3 Average Salary $ 48,125.00 

Retirement Factor ( 22 ) yrs. ( 6 ) mos. x .550000 

±7 Unreduced CSRS Annuity $ 26,468.75 

Reductions are made for: 

1) Under age 55 x 

Reduced Annuity $ 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit

due) -

Reduced Annuity $ 26,468.75 

3) Survivor Annuity: 

Base selected by retiree $26,468.75 

Amount up to $3600 - 3,600.00 x .025 = $ 90.00 

Amount over $3600 = 22,868.75 x .10 = + 2,286.88 

Total Reduction = $2,376.88 - 2,376.88 

Annual Annuity $ 24,091.87 

±8 MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 2,007.00 

±9 SURVIVOR ANNUITY COMPUTATION 

Amount designated as survivor base $ 26,468.75 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 14,557.81 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 1,213.00 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 23 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 2:	 CSRS law enforcement officer--Optional retirement with maximum annuity 

and full survivor benefits: 

Name: Eugene Singer Date of Retirement: 7-30-91 

Date of Birth: 8-15-31 

Civilian Service: 10-1-54 to 7-30-91

 Covered Law Enforcement Service: 

Unused Sick Leave: 1478 hours 

High-3 Average Salary: $65,448 

Survivor Benefits: Based on Full Annuity 

±1 Compute age at separation to determine eligibility for retirement:

90 - 19 - 31
 91 - 07 - 30 (Date of Retirement)
 - 31 - 08 - 15	 (Date of Birth) 

59 - 11 - 16 (Age at Separation) 

±2 Compute total service for computation purposes. Enter each period of

service by following the steps below. 

a.	 Enter the first beginning date of creditable service (10-1-54) in 

column A. 

b. Enter the last day of the period of service (7-30-91) in column B. 

c.	 Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE:	 Periods of LWOP in excess of 6 months in a 

calendar year are not creditable. (See Chapter 20 

for more information about creditable service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE:	 Determine if nondeduction service occurred before, 

on or after October 1, 1982 , and whether or not a 

deposit for the service has been made. If the 

nondeduction service was performed on or after 

October 1, 1982, the service counts toward 

eligibility to retire but is not used to compute the 

retirement benefit. (See Chapter 21 for additional

information.) 

CSRS and FERS Handbook	 April, 1998 
24 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 2 (Cont.) iii. Refunded: Retirement deductions were withheld and refunded 

NOTE:	 If a redeposit for a refund based on a period of 

service ending before October 1, 1990, is not paid,

the service covered by the refund is creditable for 

both eligibility and computation purposes, but the 

annuity will be actuarially reduced. 

If a redeposit for a refund based on a period of 

service ending after September 30, 1990, is not 

paid, the service covered by the refund counts 

toward eligibility to retire but is not used to compute

the retirement benefit. (See Chapter 21 for more 

information.) 

iv.	 Military: Military service that is creditable for retirement 

purposes 

NOTE:	 See Chapter 22 for more information on creditable 

military service. 

v. Part-time: See Chapter 55 

d. Subtract column A from column B to determine the total service 

during that period (B - A): 

90 - 19 - 31 

91 - 07 - 30 - 54 - 10 - 01 

36 - 09 - 30 (36 years 10 months) 

e. Follow steps a through d for subsequent periods of service. 

±3 Total the civilian and military periods of service in column D.

±4 Determine how much credit is allowed for unused sick leave by using

the 2087 Sick Leave Chart provided in Chapter 50, section 50C1.1-1: 

1478 hours = 8 months 15 days 

±5 Compute the total creditable service by adding the unused sick leave (8 months 15 days) to the total civilian and military periods of 

service. 

±6 Compute the total service for computation purposes (37 years 6 months)

by using whole years and months and dropping any extra days. 

April, 1998	 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 25 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 2 (Cont.) ±7 Compute the unreduced CSRS annuity.

a.	 Enter the high-3 average salary ($65,448). 

b. Enter the years and months of total service for computation purposes 

(37 years 6 months). 

c.	 Use the CSRS Computation Chart for Law Enforcement Officers and

Firefighters provided in section 54C1.1-1 to obtain the appropriate 

retirement factor. In this example, the retirement factor for the 

maximum annuity ( which is attained at 35 years of service when 

using the law enforcement/firefighter computation ) is .800000.

However, Eugene has 8 months of sick leave that may be credited 

above the maximum amount. The retirement factor for 8 months of 

service is .013333, which is not shown on the CSRS Computation 

Chart for Law Enforcement Officers and Firefighters -- see

computation in the following note. Therefore, the retirement factor 

to be used in this example is .813333 (.800000 plus .013333). 

NOTE 1:	 For each year of service over 20 years, a law

enforcement officer or firefighter receives 2 percent of 

his or her high-3 average salary. Thus, to obtain the 

retirement factor for the 8 months of unused sick leave 

that may be used in excess of the maximum annuity,

multiply:

 8 months 

12 months (.666666) x 2 percent = .013333 

NOTE 2:	 The employee will be eligible for a refund of excess 

deductions withheld after reaching the 80 percent 

limitation. ( See 50A3.1-2(C). ) 

d. Multiply the high-3 average salary ($65,448) by the retirement factor 

(.813333), which equals the unreduced CSRS annuity ($53,231.02). 

±8 Compute the monthly annuity.

a.	 Enter the unreduced CSRS annuity from step 7 ($53,231.02). 

NOTE 1:	 A reduction for retirement before age 55 does not apply 

to employees who retire under the special provisions for 

law enforcement officers and firefighters. 

CSRS and FERS Handbook	 April, 1998 
26 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 2 (Cont.) NOTE 2:	 In this example, the employee has no unpaid deposits for 

service prior to October 1, 1982. 

b. Enter the base selected by the retiree for the survivor annuity. (In

this example, the retiree has selected the full annuity as the base, or 

$53,231.02) 

c.	 Multiply the first $3,600 of the base selected by 2.5 percent, which

equals $90. 

d. Multiply the remainder over $3,600 ($49,631.02) by 10 percent, 

which equals $4,963.10. 

e.	 Total the reduction for survivor annuity ($5,053.10). 

f.	 Subtract the total reduction for survivor annuity ($5,053.10) from

the unreduced CSRS annuity ($53,231.02), which equals the annual 

annuity amount payable ($48,177.92). 

g. Divide the annual annuity amount payable ($48,177.92) by 12 and

round to the next lower dollar to obtain the monthly annuity rate 

($4,014). 

±9 Compute the monthly survivor annuity.

a.	 Multiply the amount designated as the survivor base ($53,231.02) by 

55 percent, which equals the annual survivor rate ($29,277.06). 

b. Divide the annual survivor rate ($29,277.06) by 12 and round to the 

next lower dollar to obtain the monthly survivor annuity rate 

($2,439). 

April, 1998	 CSRS and FERS Handbook 
 

 

 CSRS Special Computation Formulas for Law Enforcement 27 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 2 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

1990 19 31 

NAME: Eugene Singer DATE OF RETIREMENT: 1991 - 07 - 30 

DATE OF BIRTH: 1931 - 08 - 15 ±1 

AGE: 59 - 11 - 16 

TYPE OF SERVICE SHOWN
 

Gx CSRS 

G FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±2 54-10-01 91-07-30 Covered law enforcement 36 10 0 

±3 TOTAL CIVILIAN/MILITARY 36 10 0 

±4 UNUSED SICK LEAVE * 8 15 

±5 TOTAL CREDITABLE SERVICE 36 18 15 

±6 TOTAL SERVICE FOR COMPUTATION PURPOSES 37 6 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only 

or deferred retirements. 

CSRS and FERS Handbook April, 1998 
28 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 2 (Cont.) 

CSRS NONDISABILITY ANNUITY COMPUTATION 

EMPLOYEE ANNUITY COMPUTATION 

High-3 Average Salary $ 65,448.00 

Retirement Factor ( 37 ) yrs. ( 6 ) mos. x .813333 

±7 Unreduced CSRS Annuity $ 53,231.02 

Reductions are made for: 

1) Under age 55 x 

Reduced Annuity $ 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit

due) -

Reduced Annuity $ 53,231.02 

3) Survivor Annuity: 

Base selected by retiree $53,231.02 

Amount up to $3600 - 3,600.00 x .025 = $ 90.00 

Amount over $3600 = 49,631.02 x .10 = + 4,963.10 

Total Reduction = $5,053.10 - 5,053.10 

Annual Annuity $ 48,177.92 

±8 MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 4,014.00 

±9 SURVIVOR ANNUITY COMPUTATION

Amount designated as survivor base $ 53,231.02 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 29,277.06 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 2,439.00 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

29 

Example 3: CSRS air traffic controller--Guaranteed minimum annuity with full survivor 

benefits: 

Name: Geraldine Martling 

Date of Retirement: 8-1-91 

Date of Birth: 11-5-40 

Civilian Service: 7-12-68 to 8-1-91 Covered Air 

Traffic Controller Service 

Unused Sick Leave: 638 hours 

High-3 Average Salary: $51,739 

Survivor Benefits: Based on Full Annuity 

±1 Compute age at separation to determine eligibility for retirement: 

19 - 32 

90 - 07 - 02 

91 - 08 - 01 

- 40 - 11 - 05 

50 - 08 - 27 

(Date of Retirement) 

(Date of Birth) 

(Age at Separation) 

±2 Compute total service for computation purposes. Enter each period of 

service by following the steps below. 

a. Enter the first beginning date of creditable service (7-12-68) in column 

A. 

b. Enter the last day of the period of service (8-1-91) in column B. 

c. Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE: Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20 for more information 

about creditable service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE: Determine if nondeduction service occurred before, on or 

after October 1, 1982, and whether or not a deposit for the 

service has been made. If the nondeduction 

CSRS and FERS Handbook April, 1998 
 

30 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 3 (Cont.) service was performed on or after October 1, 1982, the 

service counts toward eligibility to retire but is not used to 

compute the retirement benefit. (See Chapter 21 for 

additional information.) 

iii. Refunded: Retirement deductions were withheld and refunded 

NOTE: If a redeposit for a refund based on service ending before 

October 1, 1990, is not paid, the service covered by the 

refund will be used to compute the employee's annuity 

under the general formula, but the annuity will be 

actuarially reduced. The annuity will not be reduced 

below the guaranteed minimum 50 percent benefit unless 

the service covered by the refund was air traffic controller 

service. 

If a redeposit for a refund based on a period of service 

ending after September 30, 1990, is not paid, or deemed 

paid under the alternative annuity provision, the service 

counts toward eligibility to retire, but is not used to 

compute the retirement benefit. (See Chapter 21 for more 

information.) The 50 percent guaranteed minimum 

benefit can still be paid unless the service for which the 

redeposit is owed is air traffic controller service. 

iv. Military: Military service that is creditable for retirement purposes 

NOTE: See Chapter 22 for more information on creditable military 

service. 

v. Part-time: See Chapter 55 

d. Subtract column A from column B to determine the total service during 

that period (B - A): 

32 

07 - 02 

91 - 08 - 01 

- 68 - 07 - 12 

23 - 00 - 20 (23 years 20 days) 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 31 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 3 (Cont.) e. Follow steps a through d for subsequent periods of service. 

±3 Total the civilian and military periods of service in column D.

±4 Determine how much credit is allowed for unused sick leave by using

the 2087 Sick Leave Chart provided in Chapter 50, section 50C1.1-1: 

638 hours = 3 months 20 days 

±5 Compute the total creditable service by adding the unused sick leave (3

months 20 days) to the total civilian and military periods of service. 

±6 Compute the total service for computation purposes (23 years 4

months) by using whole years and months and dropping any extra 

days. 

±7 Compute the unreduced CSRS annuity.

a.	 Enter the high-3 average salary ($51,739). 

b.	 Enter the years and months of total service for computation purposes 

(23 years 4 months). 

c.	 For air traffic controllers who retire with at least 20 years but less than 

26 years and 11 months of air traffic controller service, the retirement 

factor is .500000. Otherwise, use the CSRS General Formula 

Computation Chart provided in Chapter 50, section 50C1.1-1. 

d.	 Multiply the high-3 average salary ($51,739) by the retirement factor 

(.500000), which equals the unreduced CSRS annuity ($25,869.50). 

±8 Compute the monthly annuity.

a.	 Enter the unreduced CSRS annuity from step 7 ($25,869.50). 

NOTE 1: A reduction for retirement before age 55 does not apply to 

employees who retire under the special provisions for air 

traffic controllers. 

NOTE 2: In this example, the employee has no unpaid deposits for 

service prior to October 1, 1982. 

CSRS and FERS Handbook	 April, 1998 
32 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 3 (Cont.) b. Enter the base selected by the retiree for the survivor annuity. (In this 

example, the retiree has selected the full annuity as the base, or 

$25,869.50).

 c. Multiply the first $3,600 of the base selected by 2.5 percent, which 

equals $90. 

d. Multiply the remainder over $3,600 ($22,269.50) by 10 percent, which 

equals $2,226.95. 

e. Total the reduction for survivor annuity ($2,316.95). 

f. Subtract the total reduction for survivor annuity ($2,316.95) from the 

unreduced CSRS annuity ($25,869.50), which equals the annual 

annuity amount payable ($23,552.55). 

g. Divide the annual annuity amount payable ($23,552.55) by 12 and 

round to the next lower dollar to obtain the monthly annuity rate 

($1,962). 

±9 Compute the monthly survivor annuity. 

a. Multiply the amount designated as the survivor base ($25,869.50) by 

55 percent, which equals the annual survivor rate ($14,228.23). 

b. Divide the annual survivor rate ($14,228.23) by 12 and round to the 

next lower dollar to obtain the monthly survivor annuity rate ($1,185). 

April, 1998 CSRS and FERS Handbook 
 

 CSRS Special Computation Formulas for Law Enforcement 33 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 3 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

NAME: Geraldine Martling 

1990 

DATE OF RETIREMENT: 1991 

DATE OF BIRTH: 1940 

AGE: 50 

- 19 

- 08 

- 11 

- 08 

- 32 

- 01 

- 05 

- 27 

±1 

TYPE OF SERVICE SHOWN
 

Gx CSRS 

G FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±2 68-07-12 91-08-01 Covered air traffic controller 23 0 20 

±3 TOTAL CIVILIAN/MILITARY 23 0 20 

±4 UNUSED SICK LEAVE * 3 20 

±5 TOTAL CREDITABLE SERVICE 23 3 40 

±6 TOTAL SERVICE FOR COMPUTATION PURPOSES 23 4 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only 

or deferred retirements. 

CSRS and FERS Handbook April, 1998 
34 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 3 (Cont.) 

CSRS NONDISABILITY ANNUITY COMPUTATION 

EMPLOYEE ANNUITY COMPUTATION 

High-3 Average Salary $ 51,739.00 

Retirement Factor ( 23 ) yrs. ( 4 ) mos. x .500000 

±7 Unreduced CSRS Annuity $ 25,869.50 

Reductions are made for: 

1) Under age 55 x 

Reduced Annuity $ 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) -

Reduced Annuity $ 25,869.50 

3) Survivor Annuity: 

Base selected by retiree $25,869.50 

Amount up to $3600 - 3,600.00 x .025 = $ 90.00 

Amount over $3600 = 22,269.50 x .10 = + 2,226.95 

Total Reduction = $2,316.95 - 2,316.95 

Annual Annuity $ 23,552.55 

±8 MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 1,962.00 

±9 SURVIVOR ANNUITY COMPUTATION

Amount designated as survivor base $ 25,869.50 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 14,228.23 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 1,185.00 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

35 

Example 4: CSRS air traffic controller--Earned annuity with less than full survivor 

benefits: 

Name: 

Date of Retirement: 

Date of Birth: 

Military Service: 

Civilian Service: 

Unused Sick Leave: 

High-3 Average Salary: 

Survivor Benefits: 

Russell Canfield 

9-30-91 

10-6-31 

5-12-53 to 9-30-63 

9-24-71 to 10-1-91 ­

Covered air traffic controller service 

1072 hours 

$60,815 

Based on Less than Full Annuity 

±1 Compute age at separation to determine eligibility for retirement: 

90 - 21 - 31 

91 - 09 - 30 

- 31 - 10 - 06 

59 - 11 - 25 

(Date of Retirement) 

(Date of Birth) 

(Age at Separation) 

±2 Compute total service for computation purposes. Enter each period of 

service by following the steps below. 

a. Enter the first beginning date of creditable service (5-12-53) in column 

A. 

b. Enter the last day of the period of service (9-30-63) in column B. 

c. Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE: Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20 for more information 

about creditable service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE: Determine if nondeduction service occurred before, on or 

after October 1, 1982, and whether or not a deposit for the 

service has been made. If the nondeduction service was 

performed on or after October 1, 1982, the service counts 

toward eligibility to retire but is not used to compute the 

retirement benefit. (See Chapter 21 for additional 

information.) 

CSRS and FERS Handbook April, 1998 
 

36 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 4 (Cont.) iii. Refunded: Retirement deductions were withheld and refunded 

NOTE: If a redeposit for a refund based on service ending before 

October 1, 1990, is not paid, the service covered by the 

refund will be used to compute the employee's annuity 

under the general formula, but the annuity will be 

actuarially reduced. The annuity will not be reduced 

below the guaranteed minimum 50 percent benefit unless 

the service covered by the refund was air traffic controller 

service. 

If a redeposit for a refund based on a period of service 

ending after September 30, 1990, is not paid, or deemed 

paid under the alternative annuity provision, the service 

counts toward eligibility to retire, but is not used to 

compute the retirement benefit. (See Chapter 21 for more 

information.) The 50 percent guaranteed minimum 

benefit can still be paid unless the service for which the 

redeposit is owed is air traffic controller service. 

iv. Military: Military service that is creditable for retirement purposes 

NOTE: See Chapter 22 for more information about creditable 

military service. 

v. Part-time: See Chapter 55 

d. Subtract column A from column B to determine the total service during 

that period (B - A): 

31 

63 - 09 - 30 

- 53 - 05 - 12 

10 - 04 - 19 (10 years 4 months 19 days) 

e. Follow steps a through d for subsequent periods of service. 

±3 Total the civilian and military periods of service in column D. 

±4 Determine how much credit is allowed for unused sick leave by using 

the 2087 Sick Leave Chart provided in Chapter 50, section 50C1.1-1: 

1072 hours = 6 months 5 days 

April, 1998 CSRS and FERS Handbook 
 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

37 

Example 4 (Cont.) ±5 Compute the total creditable service by adding the unused sick leave 

(6 months 5 days) to the total civilian and military periods of service. 

±6 Compute the total service for computation purposes (30 years 

11 months) by using whole years and months and dropping any extra 

days. 

±7 Compute the unreduced CSRS annuity. 

a. Enter the high-3 average salary ($60,815). 

b. Enter the years and months of total service for computation purposes 

(30 years 11 months). 

c. For air traffic controllers who retire with at least 20 years but less than 

26 years and 11 months of air traffic controller service, the retirement 

factor is .500000. Otherwise, use the CSRS General Formula 

Computation Chart provided in Chapter 50, section 50C1.1-1. In this 

example, the appropriate retirement factor for 30 years 11 months of 

service (.580833) must be obtained from the CSRS General Formula 

Computation Chart. 

d. Multiply the high-3 average salary ($60,815) by the retirement factor 

(.580833), which equals the unreduced CSRS annuity ($35,323.36). 

±8 Compute the monthly annuity. 

a. Enter the unreduced CSRS annuity from step 7 ($35,323.36). 

NOTE 1: A reduction for retirement before age 55 does not apply to 

employees who retire under the special provisions for air 

traffic controllers. 

NOTE 2: In this example, the employee has no unpaid deposits for 

service prior to October 1, 1982. 

b. Enter the base selected by the retiree for the survivor annuity. (In this 

example, the retiree has selected less than the full annuity, or $20,000, 

as the base.) 

c. Multiply the first $3,600 of the base selected by 2.5 percent, which 

equals $90. 

Example 4 (Cont.) d. Multiply the remainder over $3,600 ($16,400) by 10 percent, which 

equals $1,640. 

e. Total the reduction for survivor annuity ($1,730). 

CSRS and FERS Handbook April, 1998 
38 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

f.	 Subtract the total reduction for survivor annuity ($1,730) from the 

unreduced CSRS annuity ($35,323.36), which equals the annual 

annuity amount payable ($33,593.36). 

g.	 Divide the annual annuity amount payable ($33,593.36) by 12 and 

round to the next lower dollar to obtain the monthly annuity rate 

($2,799). 

±9 Compute the monthly survivor annuity.

a.	 Multiply the amount designated as the survivor base ($20,000) by 55 

percent, which equals the annual survivor rate ($11,000). 

b.	 Divide the annual survivor rate ($11,000) by 12 and round to the next 

lower dollar to obtain the monthly survivor annuity rate ($916). 

April, 1998	 CSRS and FERS Handbook 
 

 

 

 CSRS Special Computation Formulas for Law Enforcement 39 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 4 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

NAME: Russell Canfield 

1990 

DATE OF RETIREMENT: 1991

DATE OF BIRTH: 1931 

AGE: 59 

21 

- 09 

- 10 

- 11 

31 

- 30 

- 06 

- 25 

±1 

TYPE OF SERVICE SHOWN
 

Gx CSRS 

G FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±2 53-05-12 63-09-30 Military 10 4 19 

71-09-24 91-10-01 Covered air traffic controller 20 0 8 

±3 TOTAL CIVILIAN/MILITARY 30 4 27 

±4 UNUSED SICK LEAVE * 6 5 

±5 TOTAL CREDITABLE SERVICE 30 10 32 

±6 TOTAL SERVICE FOR COMPUTATION PURPOSES 30 11 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS, only 

or deferred retirements. 

CSRS and FERS Handbook April, 1998 
40 CSRS Special Computation Formulas for Law Enforcement 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 4 (Cont.) 

CSRS NONDISABILITY ANNUITY COMPUTATION 

EMPLOYEE ANNUITY COMPUTATION 

High-3 Average Salary $ 60,815.00 

Retirement Factor ( 30 ) yrs. ( 11 ) mos. x .580833 

±7 Unreduced CSRS Annuity $ 35,323.36 

Reductions are made for: 

1) Under age 55 x 

Reduced Annuity $ 

2) Non-deposit for service prior to 10-1-82 (subtract 10% of deposit 

due) -

Reduced Annuity $ 35,323.36 

3) Survivor Annuity: 

Base selected by retiree $20,000.00 

Amount up to $3600 - 3,600.00 x .025 = $ 90.00 

Amount over $3600 = 16,400.00 x .10 = + 1,640.00 

Total Reduction = $1,730.00 - 1,730.00 

Annual Annuity $ 33,593.36 

±8 MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 2,799.00 

±9 SURVIVOR ANNUITY COMPUTATION

Amount designated as survivor base $ 20,000.00 

Spouse or former spouse entitled to 55% of survivor base x .55 

Annual Survivor Annuity $ 11,000.00 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 916.00 

April, 1998 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 41 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 5: FERS firefighter--Optional retirement with less than full survivor benefits: 

Name: Vivian Daniels 

Date of Retirement: 2-28-2013 

Date of Birth: 2-17-1965 

Civilian Service: 3-1-1987 to 2-28-2013 

Covered Firefighter Service 

High-3 Average Salary: $54,836 

Survivor Benefits: Based on One-half Annuity 

±1 Compute age at separation to determine eligibility for retirement:

29 

2013 - 02 - 28 (Date of Retirement) 

- 1965 - 02 - 17	 (Date of Birth) 

48 - 00 - 12 (Age at Separation) 

±2 Compute total service for computation purposes. Enter each period of

service by following the steps below. 

a.	 Enter the first appointment date of creditable service (3-1-87) in 

column A. 

b.	 Enter the last day of the period of service (2-28-2013) in column B. 

c.	 Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE:	 Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20 for more information 

about creditable covered service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE:	 Under FERS, nondeduction service performed prior to 

January 1, 1989, is creditable only if a deposit is made for 

the service. Nondeduction service performed on or after 

January 1, 1989, is not creditable. (See Chapter 21 for 

additional information about service credit payments for 

civilian service.) 

CSRS and FERS Handbook	 April, 1998 
42 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 5 (Cont.) iii. Refunded: Retirement deductions were withheld and refunded 

NOTE:	 Redeposit cannot be made for FERS service. Refunded 

service is not creditable for either eligibility or 

computation purposes. (See Chapter 21.) 

iv. Military: Military service that is creditable for retirement purposes 

NOTE:	 See Chapter 22 for more information about creditable 

military service. 

v.	 Part-time: See Chapter 55 

d.	 Subtract column A from column B to determine the total service during 

that period (B - A): 

2012 - 14 - 31 

2013 - 02 - 28 

- 1987 - 03 - 01 

25 - 11 - 30 (26 years) 

e. Follow steps a through d for subsequent periods of service. 

±3 Total the civilian and military periods of service in column D.

±4 Compute the total service for computation purposes (26 years) by using

whole years and months and dropping any extra days. 

±5 Compute the unreduced FERS basic annuity.

a.	 Enter the high-3 average salary ($54,836). 

b.	 Enter the years and months of total service for computation purposes 

(26 years). 

c.	 Use the FERS 1.7 Percent Accrual Factor Chart provided in section 

54C1.1-1 to obtain the retirement factor for 26 years service 

(.400000). 

d.	 Multiply the high-3 average salary ($54,836) by the retirement factor 

(.400000), which equals the unreduced FERS basic annuity 

($21,934.40). 

April, 1998	 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 43 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 5 (Cont.) ±6 Compute the monthly annuity.

a.	 Enter the unreduced FERS basic annuity from step 5 ($21,934.40). 

NOTE:	 A reduction for age does not apply for employees retiring 

under the special provisions for law enforcement officers, 

firefighters, and air traffic controllers. 

b.	 Enter the base selected by the retiree for the survivor annuity 

($10,967.20). 

c.	 Multiply the base selected ($10,967.20) by 10 percent, which equals 

the total survivor reduction ($1,096.72). 

d.	 Subtract the total survivor reduction ($1,096.72) from the basic annuity 

($21,934.40), which equals the annual annuity ($20,837.68). 

e.	 Divide the annual annuity ($20,837.68) by 12 and round to the next 

lower dollar to obtain the monthly annuity amount payable ($1,736). 

±7 Compute the monthly survivor annuity.

a.	 Multiply the amount designated as the survivor base ($10,967.20) by 

50 percent, which equals the annual survivor rate ($5,483.60). 

b.	 Divide the annual survivor rate ($5,483.60) by 12 and round to the 

next lower dollar to obtain the monthly survivor annuity rate ($456). 

CSRS and FERS Handbook	 April, 1998 
 

 

44 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 5 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

NAME: Vivian Daniels 

YR MO DY 

29 

DATE OF RETIREMENT: 2013 - 02 - 28 

DATE OF BIRTH: 1965 - 02 - 17 

AGE: 48 - 00 - 12 

±1 

TYPE OF SERVICE SHOWN
 

G CSRS 

Gx FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±2 1987-03-01 2013-02-28 Covered firefighter 26 0 0 

±3 TOTAL CIVILIAN/MILITARY 26 0 0 

UNUSED SICK LEAVE * 

TOTAL CREDITABLE SERVICE 

±4 TOTAL SERVICE FOR COMPUTATION PURPOSES 26 0 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only 

or deferred retirements. 

April, 1998 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 45 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 5 (Cont.) 

FERS BASIC ANNUITY COMPUTATION
 

NONDISABILITY
 

EMPLOYEE ANNUITY COMPUTATION 

±5 High-3 Average Salary $ 54,836.00 

Retirement Factor ( 26 ) yrs. ( 0 ) mos. x .400000 

Unreduced FERS Basic Annuity $ 21,934.40 

Reductions are made for: 

1) Under age 62 (not 60/20 or MRA/30) x 

Reduced Annuity $ 21,934.40 

2) Survivor Annuity: 

Base selected by retiree $10,967.20 (full or one-half) 

x .10 

Total reduction $ 1,096.72 

- 1,096.72 

Annual Annuity $ 20,837.68 

±6 MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 1,736.00 

±7 SURVIVOR ANNUITY COMPUTATION

Survivor Base Selected (full or one-half) $ 10,967.20 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 5,483.60 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 456.00 

CSRS and FERS Handbook April, 1998 
46 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 6: FERS air traffic controller--Optional retirement with full survivor benefits: 

Name: Eric DeMott 

Date of Retirement: 5-30-2008 

Date of Birth: 12-26-1953 

Civilian Service: 5-22-1988 to 5-30-2008 ­

Covered Air Traffic Controller Service 

High-3 Average Salary: $58,906 

Survivor Benefits: Based on Full Annuity 

±1 Compute age at separation to determine eligibility for retirement:

2007 - 17 - 31 

2008 - 05 - 30 (Date of Retirement) 

- 1953 - 12 - 26	 (Date of Birth) 

54 - 05 - 05 (Age at Separation) 

±2 Compute total service for computation purposes. Enter each period of

service by following the steps below. 

a.	 Enter the first appointment date of creditable service (5-22-88) in 

column A. 

b.	 Enter the last day of the period of service (5-30-2008) in column B. 

c.	 Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE:	 Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20 for more information 

about creditable covered service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE:	 Under FERS, nondeduction service performed prior to 

January 1, 1989, is creditable only if a deposit is made for 

the service. Nondeduction service performed on or after 

January 1, 1989, is not creditable. (See Chapter 21 for 

additional information about service credit payments for 

civilian service.) 

April, 1998	 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 47 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 6 (Cont.) iii. Refunded: Retirement deductions were withheld and refunded 

NOTE:	 Redeposit cannot be made for FERS service. Refunded 

service is not creditable for either eligibility or 

computation purposes. (See Chapter 21.) 

iv. Military: Military service that is creditable for retirement purposes 

NOTE:	 See Chapter 22 for more information about creditable 

military service. 

v.	 Part-time: See Chapter 55 

d.	 Subtract column A from column B to determine the total service during 

that period (B - A): 

31 

2008 - 05 - 30 

- 1988 - 05 - 22 

20 - 00 - 09 (20 years 9 days) 

e. Follow steps a through d for subsequent periods of service. 

±3 Total the civilian and military periods of service in column D.

±4 Compute the total service for computation purposes (20 years) by using

whole years and months and dropping any extra days. 

±5 Compute the unreduced FERS basic annuity.

a.	 Enter the high-3 average salary ($58,906). 

b.	 Enter the years and months of total service for computation purposes 

(20 years). 

c.	 Use the FERS 1.7 Percent Accrual Factor Chart provided in section 

54C1.1-1 to obtain the retirement factor for 20 years of air traffic 

controller service (.340000). 

d.	 Multiply the high-3 average salary ($58,906) by the retirement factor 

(.340000), which equals the unreduced FERS basic annuity 

($20,028.04). 

CSRS and FERS Handbook	 April, 1998 
48 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 6 (Cont.) ±6 Compute the monthly annuity.

a.	 Enter the unreduced FERS basic annuity from step 5 ($20,028.04). 

NOTE:	 A reduction for age does not apply for employees retiring 

under the special provisions for law enforcement officers, 

firefighters, and air traffic controllers. 

b.	 Enter the base selected by the retiree for the survivor annuity 

($20,028.04). 

c.	 Multiply the base selected ($20,028.04) by 10 percent, which equals 

the total survivor reduction ($2,002.80). 

d.	 Subtract the total survivor reduction ($2,002.80) from the basic annuity 

($20,028.04), which equals the annual annuity ($18,025.24). 

e.	 Divide the annual annuity ($18,025.24) by 12 and round to the next 

lower dollar to obtain the monthly annuity amount payable ($1,502). 

±7 Compute the monthly survivor annuity.

a.	 Multiply the amount designated as the survivor base ($20,028.04) by 

50 percent, which equals the annual survivor rate ($10,014.02). 

b.	 Divide the annual survivor rate ($10,014.02) by 12 and round to the 

next lower dollar to obtain the monthly survivor annuity rate ($834). 

April, 1998	 CSRS and FERS Handbook 
 

 

 

Special Computation Formulas for Law Enforcement FERS 49 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 6 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

NAME: Eric DeMott 

2007 

DATE OF RETIREMENT: 2008

DATE OF BIRTH: 1953 

AGE: 54 

17 

- 05

- 12 

- 05 

31 

- 30 

- 26 

- 05 

±1 

TYPE OF SERVICE SHOWN
 

G CSRS 

Gx FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±2 1988-05-22 2008-05-30 Covered air traffic controller 20 0 9 

±3 TOTAL CIVILIAN/MILITARY 20 0 9 

UNUSED SICK LEAVE * 

TOTAL CREDITABLE SERVICE 

±4 TOTAL SERVICE FOR COMPUTATION PURPOSES 20 0 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only 

or deferred retirements. 

CSRS and FERS Handbook April, 1998 
50 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 6 (Cont.) 

FERS BASIC ANNUITY COMPUTATION
 

NONDISABILITY
 

EMPLOYEE ANNUITY COMPUTATION 

±5 High-3 Average Salary $ 58,906.00 

Retirement Factor ( 20 ) yrs. ( 0 ) mos. x .340000 

Unreduced FERS Basic Annuity $ 20,028.04 

Reductions are made for: 

1) Under age 62 (not 60/20 or MRA/30) x 

Reduced Annuity $ 20,028.04 

2) Survivor Annuity: 

Base selected by retiree $20,028.04 (full or one-half) 

x .10 

Total reduction $ 2,002.80 

- 2,002.80 

Annual Annuity $ 18,025.24 

±6 MONTHLY ANNUITY (Divide by 12, round down to next lower dollar) $ 1,502.00 

±7 SURVIVOR ANNUITY COMPUTATION

Survivor Base Selected (full or one-half) $ 20,028.04 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 10,014.02 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower dollar) $ 834.00 

April, 1998 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 51 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 7:	 FERS law enforcement officer who transferred to FERS--Optional 

retirement with full survivor benefits: 

Name: Dale Richmond 

Date of Retirement: 1-31-2001 

Date of Birth: 12-13-1950 

Military Service: 9-6-1970 to 9-5-1972 

Civilian Service: 6-20-1976 

Career Appointment(CSRS) 

12-20-1987 Transfer (FERS) 

1-31-2001 Retired 

Unused Sick Leave: Date of Transfer = 1500 hours 

Date of Retirement = 916 hours 

High-3 Average Salary: $58,613 

Survivor Benefits: Based on Full Annuity 

±1 Compute age at separation to determine eligibility for retirement:

2000 - 13 

2001 - 01 - 31 (Date of Retirement) 

- 1950 - 12 - 13	 (Date of Birth) 

50 - 01 - 18 (Age at Separation) 

±2 Compute CSRS service for computation purposes. Enter each period

of service by following the steps below. 

a.	 Enter the first appointment date of creditable service (9-6-70) in 

column A. 

b.	 Enter the last day of the period of service (9-5-72) in column B. 

c.	 Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE:	 Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20 for more information 

about creditable covered service.) 

CSRS and FERS Handbook	 April, 1998 
52 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers
 

Chapter 54
 

Example 7 (Cont.) ii. Nondeduction: Retirement deductions were not withheld 

NOTE:	 Under CSRS, determine if nondeduction service occurred 

before, on or after October 1, 1982, and whether or not a 

deposit for the service has been made. If the nondeduction 

service was performed on or after October 1, 1982, the 

service counts toward eligibility to retire but is not used to 

compute the retirement benefit. (See Chapter 21 for 

additional information.) 

iii. Refunded: Retirement deductions were withheld and refunded 

NOTE:	 Under CSRS, if a redeposit for a refund based on a period 

of service ending before October 1, 1990, is not paid, the 

service covered by the refund is creditable for both 

eligibility and computation purposes, but the annuity will 

be actuarially reduced. 

If a redeposit for a refund based on a period of service 

ending after September 30, 1990, is not paid, the service 

covered by the refund counts toward eligibility to retire but 

is not used to compute the retirement benefit. (See 

Chapter 21 for more information.) 

iv. Military: Military service that is creditable for retirement purposes 

NOTE:	 See Chapter 22 for more information about creditable 

military service. 

v.	 Part-time: See Chapter 55 

d.	 Subtract column A from column B to determine the total service during 

that period (B - A): 

06 

72 - 09 - 05 

- 70 - 09 - 06 

02 - 00 - 00 (2 years) 

e.	 Follow steps a through d for subsequent periods of CSRS service until 

the day before the date of transfer (12-19-87). 

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Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 7 (Cont.) ±3 Total the civilian and military periods of service in column D.

±4 Determine how much credit is allowed for unused sick leave by using

the 2087 Sick Leave Chart provided in Chapter 50, section 50C1.1-1: 

916 hours = 5 months 8 days 

NOTE:	 Creditable sick leave applied to the CSRS component for a 

FERS transferee is the lesser of the balance accrued effective 

on: 

• The date of transfer to FERS; or 

• The date of retirement. 

±5 Compute the total CSRS creditable service by adding the unused sick

leave (5 months 8 days) to the total civilian and military periods of 

service. 

±6 Compute the total CSRS service for computation purposes (13 years 11

months) by using whole years and months and dropping any extra 

days. 

±7 Compute FERS creditable service for annuity computation purposes.

a.	 Enter periods of creditable service beginning with the date of transfer 

(12-20-87). 

b.	 Determine whether the period of service is: 

i. Covered: Retirement deductions were withheld 

NOTE:	 Periods of LWOP in excess of 6 months in a calendar year 

are not creditable. (See Chapter 20 for more information 

about creditable covered service.) 

ii. Nondeduction: Retirement deductions were not withheld 

NOTE:	 Under FERS, nondeduction service performed prior to 

January 1, 1989, is creditable only if a deposit is made for 

the service. Nondeduction service performed on or after 

January 1, 1989, is not creditable. (See Chapter 21 for 

additional information about service credit payments for 

civilian service.) 

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54 Special Computation Formulas for Law Enforcement FERS 

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Chapter 54
 

Example 7 (Cont.) iii. Refunded: Retirement deductions were withheld and refunded 

NOTE:	 Redeposit cannot be made for FERS service. Refunded 

service is not creditable for either eligibility or 

computation purposes. (See Chapter 21.) 

iv. Military: Military service that is creditable for retirement purposes 

NOTE:	 See Chapter 22 for more information about creditable 

military service. 

v.	 Part-time: See Chapter 55 

c.	 Total the civilian and military periods of service in column D 

(13 years 1 month 11 days). 

NOTE:	 No credit for unused sick leave is applied to the FERS service. 

d.	 Compute the total service for computation purposes (13 years 

1 month) by using whole years and months and dropping any extra 

days. 

±8 Compute unreduced CSRS basic annuity.

a.	 Enter the high-3 average salary ($58,613). 

b.	 Enter the years and months of CSRS service from step 6 above 

(13 years 11 months). 

c.	 Use Chart 1, the CSRS Computation Chart for Law Enforcement 

Officers and Firefighters, provided in section 54C1.1-1 to obtain the 

retirement factor for 11 years 6 months of law enforcement service 

(.287500). A separate retirement factor must be used for the 2 years 5 

months of additional service (2 years of military service and 5 months 

of sick leave) because the employee is not entitled to the 2.5 percent 

accrual for service other than law enforcement service (see section 

54A3.1-1). To obtain the factor for the non-law enforcement service, 

multiply .02 by the factor for 2 years 5 months, using the 360 Day 

Factor Chart in Chapter 50, section 50C1.1-1 (.02 x 2.416667 = 

.048333). The combined retirement factor for the CSRS earned benefit 

is, therefore, .335833 (.287500 plus .048333). 

April, 1998	 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 55 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 7 (Cont.) d.	 Multiply the high-3 average salary ($58,613) by the retirement factor 

(.335833), which equals the CSRS earned annuity benefit 

($19,684.18). 

±9 Compute reduced CSRS annuity.

The reduction for retirement under age 55 does not apply to employees 

who retire under the special provisions for law enforcement officers and 

firefighters. In addition, the employee in this example does not owe a 

deposit for nondeduction service performed before October, 1 1982. 

Therefore, the reduced CSRS annuity is $19,684.18. 

10 ± Compute the FERS basic annuity.

a.	 Enter the high-3 average salary ($58,613). 

b.	 Enter the years and months of FERS service from step 7 (13 years 

1 month). 

c.	 The FERS 1.7 Percent Accrual Factor Chart in section 54C1.1-1 

should be used to obtain the retirement factor for 13 years 1 month of 

law enforcement service (.222417). 

d.	 Multiply the retirement factor (.222417) by the high-3 average salary 

($58,613), which equals the FERS earned basic annuity benefit 

($13,036.53). 

±11 Compute the total monthly basic annuity. 

a.	 Add the FERS earned annuity from step 10 ($13,036.53) to the CSRS 

earned annuity from step 9 ($19,684.18), which equals the total 

unreduced basic annuity ($32,720.71). 

NOTE:	 A reduction for age does not apply for employees retiring 

under the special provisions for law enforcement officers, 

firefighters, and air traffic controllers. 

b.	 Enter the base selected by the retiree for the survivor annuity 

($32,720.71). 

c.	 Multiply the base selected ($32,720.71) by 10 percent, which is the 

total survivor reduction ($3,272.07). 

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56 Special Computation Formulas for Law Enforcement FERS 

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Chapter 54
 

Example 7 (Cont.) d.	 Subtract the total survivor reduction ($3,272.07) from the total 

unreduced basic annuity ($32,720.71), which equals the annual basic 

annuity ($29,448.64). 

e.	 Divide the annual basic annuity ($29,448.64) by 12 and round to the 

next lower dollar to obtain the monthly annuity rate ($2,454). 

12 ± Compute the monthly survivor annuity.

a.	 Multiply the amount designated as the survivor base ($32,720.71) by 

50 percent, which equals the annual survivor rate ($16,360.36). 

b.	 Divide the annual survivor rate ($16,360.36) by 12 and round to the 

next lower dollar to obtain the monthly survivor annuity rate ($1,363). 

April, 1998	 CSRS and FERS Handbook 
 

 

 

Special Computation Formulas for Law Enforcement FERS 57 

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Chapter 54
 

Example 7 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

NAME: Dale Richmond 

2000 13 

DATE OF RETIREMENT: 2001 - 01 - 31 

DATE OF BIRTH: 1950 - 12 - 13 

AGE: 50 - 01 - 18 

±1 

TYPE OF SERVICE SHOWN
 

G CSRS 

G FERS 

Gx CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±2 70-09-06 72-09-05 Military 2 0 0 

76-06-20 87-12-19 Covered law enforcement 11 6 0 

±3 TOTAL CIVILIAN/MILITARY 13 6 0 

±4 UNUSED SICK LEAVE * 5 8 

±5 TOTAL CREDITABLE SERVICE 13 11 8 

±6 TOTAL SERVICE FOR COMPUTATION PURPOSES 13 11 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only 

or deferred retirements. 

CSRS and FERS Handbook April, 1998 
 

 

58 Special Computation Formulas for Law Enforcement FERS 

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Chapter 54
 

Example 7 (Cont.) 

COMPUTATION OF SERVICE CREDIT 

YR MO DY 

NAME: Dale Richmond 

2000 

DATE OF RETIREMENT: 2001

DATE OF BIRTH: 1950 

AGE: 50 

13 

- 01

- 12 

- 01 

- 31 

- 13 

- 18 

TYPE OF SERVICE SHOWN
 

G CSRS 

Gx FERS 

G CSRS COMPONENT OF FERS 

TRANSFEREE 

A B C D 

(Do not list noncreditable 

periods of service) 

STARTING 

YR-MO-DY 

ENDING 

YR-MO-DY 

COVERED/REFUNDED/ 

NONDEDUCTION/MILITARY 

YRS MOS DAYS 

±7 1987-12-20 2001-01-31 Covered law enforcement 13 1 11 

TOTAL CIVILIAN/MILITARY 

UNUSED SICK LEAVE * 

TOTAL CREDITABLE SERVICE 13 1 11 

TOTAL SERVICE FOR COMPUTATION PURPOSES 13 1 

*For FERS transferee use lesser of amount at date of transfer or date of retirement. Do not complete for FERS only 

or deferred retirements. 

April, 1998 CSRS and FERS Handbook 
Special Computation Formulas for Law Enforcement FERS 59 

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Chapter 54 

Example 7 (Cont.) 

FERS TRANSFEREE NONDISABILITY
 

ANNUITY COMPUTATION
 

CSRS BASIC ANNUITY COMPUTATION 

High-3 Average Salary $ 58,613.00 

Retirement Factor for CSRS service ( 13 ) yrs. ( 11 ) mos. x .335833 

±8 Unreduced CSRS Basic Annuity $ 19,684.18 

Reductions are made for: 

1) Under age 55 x 

Reduced CSRS Annuity $ 

2) Non-deposit for service prior to 10-1-82 (Subtract 10% of deposit due) -

±9 Reduced CSRS Annuity $ 19,684.18 

FERS BASIC ANNUITY COMPUTATION ±10 

High-3 Average Salary $ 58,613.00 

Retirement Factor for FERS service ( 13 ) yrs. ( 01 ) mos. x .222417 

Unreduced FERS Basic Annuity $ 13,036.53 

CSRS and FERS Handbook April, 1998 
60 Special Computation Formulas for Law Enforcement FERS 

Officers, Firefighters, and Air Traffic Controllers 

Chapter 54 

Example 7 (Cont.) 

FERS TRANSFEREE NONDISABILITY 

ANNUITY COMPUTATION 

(Continued) 

TOTAL BASIC ANNUITY COMPUTATION ±11 

Unreduced FERS Basic Annuity $13,036.53 + Reduced CSRS Annuity $19,684.18 $ 32,720.71 

Reductions are made for: 

1) Under age 62 (not 60/20 or MRA/30) x 

Reduced Annuity $ 32,720.71 

2) Survivor Annuity: 

Base selected by retiree $32,720.71 (full or one-half) 

x .10 

Total reduction $ 3,272.07 

- 3,272.07 

Annual Annuity $ 29,448.64 

MONTHLY BASIC ANNUITY (Divide by 12, round down to next lower dollar) $ 2,454.00 

SURVIVOR ANNUITY COMPUTATION ±12 

Survivor Base Selected (full or one-half) $ 32,720.71 

Spouse or former spouse entitled to 50% of survivor base x .50 

Annual Survivor Annuity $ 16,360.36 

MONTHLY SURVIVOR ANNUITY (Divide by 12, round down to next lower 

dollar) 

$ 1,363.00 

April, 1998 CSRS and FERS Handbook