Exhibit 10.1


 


SPX CORPORATION


 


SUPPLEMENTAL RETIREMENT PLAN


 


FOR TOP MANAGEMENT


 


(As Amended and
Restated Effective April 22, 2009)


 


TABLE OF CONTENTS


 


	
   

  	
   

  	
  Page

  
	
   

  	
   

  	
   

  
	
  ARTICLE I
  DEFINITIONS

  	
  2

  
	
   

  	
   

  	
   

  
	
  1.1

  	
  Actuarial
  Equivalent

  	
  2

  
	
  1.2

  	
  Affiliated
  Company or Affiliate

  	
  2

  
	
  1.3

  	
  Beneficiary

  	
  2

  
	
  1.4

  	
  Board

  	
  3

  
	
  1.5

  	
  Code

  	
  3

  
	
  1.6

  	
  Committee
  or Compensation Committee

  	
  3

  
	
  1.7

  	
  Company

  	
  3

  
	
  1.8

  	
  Continuous
  Service

  	
  3

  
	
  1.9

  	
  Early
  Retirement Date

  	
  3

  
	
  1.10

  	
  Employee

  	
  3

  
	
  1.11

  	
  Final
  Average Pay

  	
  4

  
	
  1.12

  	
  Normal
  Retirement Age

  	
  4

  
	
  1.13

  	
  Normal
  Retirement Date

  	
  4

  
	
  1.14

  	
  Participant

  	
  4

  
	
  1.15

  	
  Plan

  	
  4

  
	
  1.16

  	
  SPX
  Qualified Plan

  	
  4

  
	
  1.17

  	
  SPX
  Qualified Plan Benefit

  	
  4

  
	
  1.18

  	
  Other
  Nonqualified Pension Plans

  	
  4

  
	
  1.19

  	
  Surviving
  Spouse

  	
  4

  
	
  1.20

  	
  Top
  Management Retirement Benefit

  	
  5

  
	
  1.20A.

  	
  Non-409A
  Top Management Retirement Benefit

  	
  5

  
	
  1.20B.

  	
  409A
  Top Management Retirement Benefit

  	
  5

  
	
  1.21

  	
  Vested

  	
  5

  
	
   

  	
   

  	
   

  
	
  ARTICLE II
  ELIGIBILITY

  	
  6

  
	
   

  	
   

  	
   

  
	
  2.1

  	
  Participation

  	
  6

  
	
  2.2

  	
  Top
  Hat Requirements and Reduction in Status

  	
  6

  
	
  2.3

  	
  Removal
  From Participation

  	
  6

  
	
   

  	
   

  	
   

  
	
  ARTICLE III
  TOP MANAGEMENT RETIREMENT BENEFITS

  	
  7

  
	
   

  	
   

  	
   

  
	
  3.1

  	
  Normal
  Retirement

  	
  7

  
	
  3.2

  	
  Early
  Retirement

  	
  7

  
	
  3.3

  	
  Participation
  in Other Nonqualified Pension Plans

  	
  8

  
	
  3.4

  	
  Form and
  Timing of Benefit

  	
  9

  
	
  3.5

  	
  [Reserved.]

  	
  11

  
	
  3.6

  	
  Actuarial
  Equivalent

  	
  11

  
	
  3.7

  	
  Source
  of Benefit Payments

  	
  11

  
	
   

  	
   

  	
   

  
	
  ARTICLE IV TOP
  MANAGEMENT PRE-RETIREMENT DEATH BENEFIT

  	
  12

  
	
   

  	
   

  	
   

  
	
  4.1

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

  	
  12

  
	
  4.2

  	
  Survivor
  Benefits for the 409A Top Management Retirement Benefit

  	
  12

  



 


i

















 


	
  ARTICLE V
  ADMINISTRATION OF THE PLAN

  	
  14

  
	
   

  	
   

  	
   

  
	
  5.1

  	
  Administration
  by the Company

  	
  14

  
	
  5.2

  	
  General
  Powers of Administration

  	
  14

  
	
  5.3

  	
  409A
  Compliance

  	
  14

  
	
   

  	
   

  	
   

  
	
  ARTICLE VI
  AMENDMENT OR TERMINATION

  	
  15

  
	
   

  	
   

  	
   

  
	
  6.1

  	
  Amendment
  or Termination

  	
  15

  
	
  6.2

  	
  Effect
  of Amendment or Termination

  	
  15

  
	
   

  	
   

  	
   

  
	
  ARTICLE VII
  GENERAL PROVISIONS

  	
  16

  
	
   

  	
   

  	
   

  
	
  7.1

  	
  Funding

  	
  16

  
	
  7.2

  	
  General
  Conditions

  	
  16

  
	
  7.3

  	
  No
  Guaranty of Benefits

  	
  16

  
	
  7.4

  	
  No
  Enlargement of Employee Rights

  	
  16

  
	
  7.5

  	
  Spendthrift
  Provision

  	
  16

  
	
  7.6

  	
  Applicable
  Law

  	
  16

  
	
  7.7

  	
  Automatic
  Cashout

  	
  16

  
	
  7.8

  	
  Incapacity
  of Recipient

  	
  16

  
	
  7.9

  	
  Corporate
  Successor

  	
  17

  
	
  7.10

  	
  Unclaimed
  Benefit

  	
  17

  
	
  7.11

  	
  Limitations
  on Liability

  	
  17

  
	
  7.12

  	
  Duties
  of Participants, Beneficiaries, and Surviving Spouses

  	
  17

  
	
  7.13

  	
  Taxes
  and Withholding

  	
  17

  
	
  7.14

  	
  Treatment
  for other Compensation Purposes

  	
  17

  
	
   

  	
   

  	
   

  
	
  ARTICLE VIII
  CHANGE-OF-CONTROL

  	
  18

  
	
   

  	
   

  	
   

  
	
  8.1

  	
  Benefit
  Rights Upon Change-of-Control

  	
  18

  
	
  8.2

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

  	
  18

  
	
  8.3

  	
  Excess
  Parachute Payments by the Company

  	
  18

  
	
   

  	
   

  	
   

  
	
  ARTICLE IX
  SPECIAL PROVISIONS

  	
  21

  
	
   

  	
   

  	
   

  
	
  Appendix A
  Special Provisions for Peter M. Turner, Donald H. Johnson and A.
  David Joseph (Group “A” Participants)

  	
  22

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

  	
  23

  
	
  Appendix C
  Special Provisions for Dale Johnson 

  	
  24

  
	
  Appendix D
  Special Provisions for David Reynolds

  	
  25

  
	
  Appendix E
  Special Provisions for John Tyson

  	
  26

  
	
  Appendix F
  Special Provisions for Fred Florjancic

  	
  27

  
	
  Appendix G
  Special Provisions for Jay Caraviello and William Griffiths

  	
  28

  
	
  Appendix H
  Special Provisions for Ross Bricker

  	
  29

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

  	
  30

  
	
  Appendix
  J Special Provisions for Kevin Lilly

  	
  31

  
	
  Appendix
  K Special Provisions for Sharon K. Jenkins

  	
  32

  
	
  Appendix
  L Special Provisions for James A. Peters

  	
  33

  
	
  Appendix
  M Special Provisions for Leslie S. Powell

  	
  34

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

  	
  35

  
	
  Appendix
  O Special Provisions for Drew T. Ladau

  	
  36

  
	
   

  	
   

  
	
  TABLE A

  	
  37

  



 


ii
















 


SPX CORPORATION


SUPPLEMENTAL RETIREMENT PLAN


FOR TOP MANAGEMENT


 


The SPX Corporation Supplemental Retirement Plan for
Top Management (the “Plan”) was adopted effective October 22, 1985,
amended from time to time thereafter and is now amended and restated, effective
as of April 22, 2009.  The Plan is
established and maintained by SPX Corporation for the purpose of providing
supplemental retirement income benefits to a limited number of top management
employees largely responsible for enhancing the earnings and growth of SPX
Corporation.


 


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


 


1

















 


ARTICLE I


DEFINITIONS


 


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


 


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


 


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


 


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


 


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


 


1.3                                 “Beneficiary” means a Participant’s
beneficiary under the SPX Qualified Plan, or any person or persons designated
by a Participant to receive benefits payable in the event of the Participant’s
death before benefits under the Plan begin, or to receive the survivor benefits
under any joint and survivor benefit option or period certain benefit option
after benefits under the Plan begin.  Any
separate designation of a Beneficiary under this Plan shall not be effective
for any purpose unless and until it has been filed by the Participant with the
Committee on a form approved by the Committee. 
In the event that a Participant shall not have a Beneficiary, or if for
any reason a Beneficiary designation shall be legally ineffective, or if such
Beneficiary predeceases the Participant, then, for purposes of the Plan,
payments shall be made to the first surviving class, and in equal shares if
there are more than one in each class, of the following classes of
beneficiaries in order of preference: (i) Participant’s widow or widower, (ii) surviving
children, (iii) surviving parents, (iv) surviving brothers or
sisters, and (v) legal representative, provided that if no legal
representative is duly appointed and qualified within six months of the date of
death of a deceased Participant, then payment shall be made to such persons as,
at the date of the Participant’s death, would be entitled to share in the
distribution of such deceased Participant’s estate under the provisions of the
statute governing the descent of intestate property, then in force and effect
in the state of Participant’s residence. 
A Participant may, from time to time, on a form approved by and filed
with the Committee, change the Beneficiary, provided that once benefit payments
have commenced to be paid to a Participant, his designation of a Beneficiary
may only be changed for the period certain and life benefit as described at Section 6.8,
Option 5 of the SPX Qualified Plan. 
If payments under a period certain and life benefit have commenced to a
Participant’s designated Beneficiary and the Beneficiary


 


2

















 


dies before all
payments under such form of payment have been made, any remaining payments
shall be made to the Beneficiary’s estate.


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


1.8                                 “Continuous Service” for purposes of
this Plan shall be equal to a Participant’s Continuous Service as shown on the
records of the SPX Qualified Plan.  For
purposes of this Plan only, in the event a Participant was employed by a business
entity acquired by the Company, his Continuous Service Commencement Date (as
that term is defined in the SPX Qualified Plan) shall be the closing date of
such acquisition.


 


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


 


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


 


·                  after such Participant is Vested under this Plan; and


 


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


 


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


 


3

















 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


4

















 


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


 


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


 


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


 


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


 


5

















 


ARTICLE II


ELIGIBILITY


 


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


 


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


 


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


 


6
















 


ARTICLE III


TOP MANAGEMENT RETIREMENT BENEFITS


 


3.1                                 Normal
Retirement.


 


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


 


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


 


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


 


(b)                                 Normal Retirement for Employees Who
Become Participants On and After August 24, 2005 and Before April 22,
2009.  For
Employees who become Participants in the Plan on and after August 24, 2005
and before April 22, 2009, the Top Management Retirement Benefit payable
to an eligible Participant on his Normal Retirement Date shall be a monthly
amount in the form of a 50% joint and survivor annuity equal to the remainder
of (1) minus (2), as described below:


 


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


 


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


 


(c)                                  Normal Retirement for Employees Who
Become Participants On and After April 22, 2009.  For Employees who become
Participants in the Plan on and after April 22, 2009, the Top Management
Retirement Benefit payable to an eligible Participant on his Normal Retirement
Date shall be a monthly amount in the form of a 50% joint and survivor annuity
equal to the remainder of (1) minus (2), as described below:


 


(1)           50% of Final Average Pay multiplied by a
ratio, the numerator of which is the Participant’s Continuous Service (not to
exceed 25) and the denominator of which is 25; minus


 


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


 


3.2                                 Early
Retirement.


 


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


 


7

















 


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


 


(2)                                  Amount If Early
Retirement Is More Than Five Years From Normal Retirement Age.  The
monthly amount payable hereunder to a Participant whose Early Retirement Date
is more than five years prior to his Normal Retirement Age shall be computed in
the same manner as a benefit under Section 3.1(a) above (without
regard to Section 3.1(a)(2)), based on his Final Average Pay and
Continuous Service as of his Early Retirement Date, but such amount shall be
reduced by one-twelfth (1/12) of three percent (3%) for each complete calendar
month by which his first payment precedes his age 60.


 


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


 


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


 


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


 


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


 


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


 


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


 


8

















 


3.4                                 Form and
Timing of Benefit.


 


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


 


(1)           A Participant
may elect to have his Non-409A Top Management Retirement Benefit payable in any
optional form in which the benefit from the SPX Qualified Plan is payable to
the Participant (including a lump sum payment). 
A Participant must make a separate election for the Non-409A Top
Management Retirement Benefit under this Plan, which need not be the same as
the Participant’s election under the SPX Qualified Plan.  However, any option other than the automatic
form of benefit under the SPX Qualified Plan must have been elected for the
Non-409A Top Management Retirement Benefit at least one year prior to a
Participant’s Normal or Early Retirement Date. 
Failure to elect a different option in a timely manner will result in
payment in the automatic form of benefit under the SPX Qualified Plan for the
Non-409A Top Management Retirement Benefit.


 


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


 


(b)                                 409A Top
Management Retirement Benefits.


 


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


 


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


 


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


 


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


 


(2)                                  Transition
Period.  For the transition period
beginning January 1, 2008 and ending December 31, 2008, any
Participant may elect to have his 409A Top Management Retirement Benefit
payable in any optional form in which the


 


9

















 


benefit from the SPX Qualified Plan is
payable to the Participant (including a lump sum payment), and may elect when
the 409A Top Management Retirement Benefit will commence, which commencement
date must be no sooner than the date when the Participant has both terminated
employment and attained age 55. 
Such election shall be made in accordance with Code Section 409A
(and applicable Internal Revenue Service transition relief) and subject to the
following provisions.  As of December 31,
2008, any then effective transition payment election shall be irrevocable for
the duration of a Participant’s participation in the Plan except as set forth
in paragraph (4) below.  No payment
election made in 2008 under this transition relief will apply to 409A Top
Management Retirement Benefits that would otherwise be payable in 2008, nor may
such election cause 409A Top Management Retirement Benefits to be paid in 2008
that would not otherwise be payable in 2008. 
No election under this transition relief may be made retroactively, or
when 409A Top Management Retirement Benefit payments are imminent.


 


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


 


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


 


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


 


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


 


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


 


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


 


(d)                                 Six Month Delay
Rule.  If, at the time the
Participant becomes entitled to 409A Top Management Retirement Benefit payments
under the Plan, the Participant is a Specified Employee (as defined and
determined under Code Section 409A), then, notwithstanding any other
provision in the Plan to the contrary, the following provision shall
apply.  No 409A Top Management Retirement
Benefit payments considered deferred compensation


 


10

















 


under Code Section 409A which is
determined to be payable upon a Participant’s termination as determined under
Code Section 409A and not subject to an exception or exemption thereunder,
shall be paid to the Participant until the date that is six (6) months
after the Participant’s termination.  Any
such 409A Top Management Retirement Benefit payments that would otherwise have
been paid to the Participant during this six-month period shall instead be
aggregated with interest (at the Interest Credit Rate as defined under the SPX
Qualified Plan) during such period, and be paid to the Participant on the date
that is six (6) months after the Participant’s termination.  Any 409A Top Management Retirement Benefit
payments to which the Participant is entitled to be paid after the date that is
six (6) months after the Participant’s termination shall be paid to the
Participant in accordance with the applicable terms of this Plan.


 


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


 


3.5                                 [Reserved.]


 


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


 


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


 


11

















 


ARTICLE IV


TOP MANAGEMENT PRE-RETIREMENT DEATH BENEFIT


 


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


 


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


 


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


 


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


 


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


 


(b)                                 Other
Beneficiary.  If the
Participant dies before his 409A Top Management Retirement Benefit becomes
payable and (1) the Participant was not married at the date of death or (2) the
Participant is married but his spouse has consented to the Beneficiary
designation


 


12

















 


as provided under Section 1.3, a lump
sum amount equal to the Actuarial Equivalent of the Participant’s 409A Top
Management Retirement Benefit shall be paid to the Participant’s designated
Beneficiary on or as soon as administratively feasible following the first day
of the month following the date of the Participant’s death, but no later than
60 days after such date.


 


13

















 


ARTICLE V


ADMINISTRATION OF THE PLAN


 


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


 


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


 


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


 


14
















 


ARTICLE VI


AMENDMENT OR TERMINATION


 


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


 


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


 


15

















 


ARTICLE VII


GENERAL PROVISIONS


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


16

















 


to be a payment
for the account of such person and a complete discharge of any liability of the
Company and the Plan therefor.


 


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


 


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


 


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


 


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


 


7.13                           Taxes
and Withholding.  As a condition to
any payment or distribution pursuant to the Plan, the Company may require a
Participant (or as applicable, the Surviving Spouse or Beneficiary) to pay such
sum to the Company as may be necessary to discharge its obligations with
respect to any taxes, assessments or other governmental charges imposed on
property or income received by the Participant (or as applicable, the Surviving
Spouse or Beneficiary) thereunder.  The
Company may deduct or withhold such sum from any payment or distribution to the
Participant (or as applicable, the Surviving Spouse or Beneficiary).


 


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


 


17

















 


ARTICLE VIII


CHANGE-OF-CONTROL


 


8.1                                 Benefit
Rights Upon Change-of-Control.


 


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


 


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


 


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


 


8.3                                 Excess
Parachute Payments by the Company.


 


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


 


18

















 


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


 


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


 


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


 


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


 


19

















 


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


 


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


 


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


 


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


 


20
















 


ARTICLE IX


SPECIAL PROVISIONS


 


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


 


21

















 


Appendix A


 


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


A.
David Joseph (Group “A” Participants)


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


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


 


22

















 


Appendix B


 


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


 


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


 


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


 


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


 


23

















 


Appendix C


 


Special
Provisions for Dale Johnson


 


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


 


24

















 


Appendix D


 


Special
Provisions for David Reynolds


 


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


 


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


 


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


 


25

















 


Appendix E


 


Special
Provisions for John Tyson


 


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


 


26

















 


Appendix F


 


Special
Provisions for Fred Florjancic


 


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


 


27

















 


Appendix G


 


Special
Provisions for Jay Caraviello and William Griffiths


 


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


 


28

















 


Appendix H


 


Special
Provisions for Ross Bricker


 


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


 


29

















 


Appendix
I


 


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


 


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


 


30

















 


Appendix
J


 


Special
Provisions for Kevin Lilly


 


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


 


31

















 


Appendix
K


 


Special
Provisions for Sharon K. Jenkins


 


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


 


32

















 


Appendix
L


 


Special
Provisions for James A. Peters


 


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


 


33

















 


Appendix
M


 


Special
Provisions for Leslie S. Powell


 


Leslie S. Powell will be treated (i) as though he were a
participant in this Plan beginning on January 31, 2008, the date he was
named an officer of SPX Corporation (i.e.,
Continuous Service shall commence as of such date) for purposes of determining
the amount of benefits payable to him under this Plan and (ii) as though
he were a participant in the SPX Qualified Plan for purposes of determining the
eligibility for benefits and the amount of benefits under the Plan.


 


34

















 


Appendix
N


 


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


 


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


 


35

















 


Appendix
O


 


Special
Provisions for Drew T. Ladau


 


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


 


36
















 


TABLE
A


 


Table A


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


 


Supplemental Retirement Plan for Top
Management


 


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


 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  
	
  20

  	
   

  	
  1.0486

  	
   

  	
  1.0469

  	
   

  	
  1.0451

  	
   

  	
  1.0434

  	
   

  	
  1.0417

  	
   

  	
  1.0400

  	
   

  	
  1.0383

  	
   

  	
  1.0367

  	
   

  	
  1.0351

  	
   

  	
  1.0336

  	
   

  
	
  21

  	
   

  	
  1.0524

  	
   

  	
  1.0506

  	
   

  	
  1.0487

  	
   

  	
  1.0469

  	
   

  	
  1.0451

  	
   

  	
  1.0433

  	
   

  	
  1.0415

  	
   

  	
  1.0398

  	
   

  	
  1.0381

  	
   

  	
  1.0364

  	
   

  
	
  22

  	
   

  	
  1.0565

  	
   

  	
  1.0546

  	
   

  	
  1.0526

  	
   

  	
  1.0507

  	
   

  	
  1.0487

  	
   

  	
  1.0468

  	
   

  	
  1.0450

  	
   

  	
  1.0431

  	
   

  	
  1.0413

  	
   

  	
  1.0395

  	
   

  
	
  23

  	
   

  	
  1.0609

  	
   

  	
  1.0589

  	
   

  	
  1.0568

  	
   

  	
  1.0547

  	
   

  	
  1.0527

  	
   

  	
  1.0507

  	
   

  	
  1.0487

  	
   

  	
  1.0467

  	
   

  	
  1.0448

  	
   

  	
  1.0429

  	
   

  
	
  24

  	
   

  	
  1.0656

  	
   

  	
  1.0635

  	
   

  	
  1.0613

  	
   

  	
  1.0591

  	
   

  	
  1.0570

  	
   

  	
  1.0548

  	
   

  	
  1.0527

  	
   

  	
  1.0506

  	
   

  	
  1.0486

  	
   

  	
  1.0465

  	
   

  
	
  25

  	
   

  	
  1.0707

  	
   

  	
  1.0684

  	
   

  	
  1.0661

  	
   

  	
  1.0639

  	
   

  	
  1.0616

  	
   

  	
  1.0593

  	
   

  	
  1.0571

  	
   

  	
  1.0549

  	
   

  	
  1.0527

  	
   

  	
  1.0505

  	
   

  
	
  26

  	
   

  	
  1.0761

  	
   

  	
  1.0737

  	
   

  	
  1.0713

  	
   

  	
  1.0689

  	
   

  	
  1.0665

  	
   

  	
  1.0642

  	
   

  	
  1.0618

  	
   

  	
  1.0594

  	
   

  	
  1.0571

  	
   

  	
  1.0548

  	
   

  
	
  27

  	
   

  	
  1.0819

  	
   

  	
  1.0794

  	
   

  	
  1.0769

  	
   

  	
  1.0744

  	
   

  	
  1.0719

  	
   

  	
  1.0694

  	
   

  	
  1.0668

  	
   

  	
  1.0644

  	
   

  	
  1.0619

  	
   

  	
  1.0594

  	
   

  
	
  28

  	
   

  	
  1.0880

  	
   

  	
  1.0855

  	
   

  	
  1.0828

  	
   

  	
  1.0802

  	
   

  	
  1.0776

  	
   

  	
  1.0749

  	
   

  	
  1.0723

  	
   

  	
  1.0697

  	
   

  	
  1.0670

  	
   

  	
  1.0644

  	
   

  
	
  29

  	
   

  	
  1.0946

  	
   

  	
  1.0919

  	
   

  	
  1.0892

  	
   

  	
  1.0865

  	
   

  	
  1.0837

  	
   

  	
  1.0809

  	
   

  	
  1.0782

  	
   

  	
  1.0754

  	
   

  	
  1.0726

  	
   

  	
  1.0699

  	
   

  
	
  30

  	
   

  	
  1.1017

  	
   

  	
  1.0989

  	
   

  	
  1.0960

  	
   

  	
  1.0932

  	
   

  	
  1.0903

  	
   

  	
  1.0874

  	
   

  	
  1.0845

  	
   

  	
  1.0816

  	
   

  	
  1.0786

  	
   

  	
  1.0757

  	
   

  
	
  31

  	
   

  	
  1.1092

  	
   

  	
  1.1063

  	
   

  	
  1.1033

  	
   

  	
  1.1003

  	
   

  	
  1.0973

  	
   

  	
  1.0943

  	
   

  	
  1.0912

  	
   

  	
  1.0882

  	
   

  	
  1.0851

  	
   

  	
  1.0820

  	
   

  
	
  32

  	
   

  	
  1.1172

  	
   

  	
  1.1142

  	
   

  	
  1.1111

  	
   

  	
  1.1080

  	
   

  	
  1.1049

  	
   

  	
  1.1017

  	
   

  	
  1.0985

  	
   

  	
  1.0953

  	
   

  	
  1.0921

  	
   

  	
  1.0888

  	
   

  
	
  33

  	
   

  	
  1.1257

  	
   

  	
  1.1226

  	
   

  	
  1.1194

  	
   

  	
  1.1162

  	
   

  	
  1.1129

  	
   

  	
  1.1096

  	
   

  	
  1.1063

  	
   

  	
  1.1029

  	
   

  	
  1.0995

  	
   

  	
  1.0961

  	
   

  
	
  34

  	
   

  	
  1.1347

  	
   

  	
  1.1315

  	
   

  	
  1.1283

  	
   

  	
  1.1249

  	
   

  	
  1.1215

  	
   

  	
  1.1181

  	
   

  	
  1.1146

  	
   

  	
  1.1111

  	
   

  	
  1.1076

  	
   

  	
  1.1040

  	
   

  
	
  35

  	
   

  	
  1.1444

  	
   

  	
  1.1411

  	
   

  	
  1.1377

  	
   

  	
  1.1342

  	
   

  	
  1.1307

  	
   

  	
  1.1272

  	
   

  	
  1.1235

  	
   

  	
  1.1199

  	
   

  	
  1.1162

  	
   

  	
  1.1125

  	
   

  
	
  36

  	
   

  	
  1.1547

  	
   

  	
  1.1513

  	
   

  	
  1.1478

  	
   

  	
  1.1442

  	
   

  	
  1.1406

  	
   

  	
  1.1369

  	
   

  	
  1.1331

  	
   

  	
  1.1293

  	
   

  	
  1.1254

  	
   

  	
  1.1215

  	
   

  
	
  37

  	
   

  	
  1.1656

  	
   

  	
  1.1621

  	
   

  	
  1.1585

  	
   

  	
  1.1548

  	
   

  	
  1.1510

  	
   

  	
  1.1472

  	
   

  	
  1.1433

  	
   

  	
  1.1393

  	
   

  	
  1.1353

  	
   

  	
  1.1312

  	
   

  
	
  38

  	
   

  	
  1.1773

  	
   

  	
  1.1737

  	
   

  	
  1.1699

  	
   

  	
  1.1661

  	
   

  	
  1.1622

  	
   

  	
  1.1583

  	
   

  	
  1.1542

  	
   

  	
  1.1501

  	
   

  	
  1.1459

  	
   

  	
  1.1417

  	
   

  
	
  39

  	
   

  	
  1.1897

  	
   

  	
  1.1860

  	
   

  	
  1.1821

  	
   

  	
  1.1782

  	
   

  	
  1.1742

  	
   

  	
  1.1701

  	
   

  	
  1.1659

  	
   

  	
  1.1616

  	
   

  	
  1.1572

  	
   

  	
  1.1528

  	
   

  
	
  40

  	
   

  	
  1.2029

  	
   

  	
  1.1991

  	
   

  	
  1.1951

  	
   

  	
  1.1911

  	
   

  	
  1.1869

  	
   

  	
  1.1827

  	
   

  	
  1.1783

  	
   

  	
  1.1739

  	
   

  	
  1.1694

  	
   

  	
  1.1648

  	
   

  
	
  41

  	
   

  	
  1.2170

  	
   

  	
  1.2130

  	
   

  	
  1.2090

  	
   

  	
  1.2048

  	
   

  	
  1.2005

  	
   

  	
  1.1961

  	
   

  	
  1.1916

  	
   

  	
  1.1871

  	
   

  	
  1.1824

  	
   

  	
  1.1776

  	
   

  
	
  42

  	
   

  	
  1.2320

  	
   

  	
  1.2279

  	
   

  	
  1.2237

  	
   

  	
  1.2194

  	
   

  	
  1.2150

  	
   

  	
  1.2105

  	
   

  	
  1.2059

  	
   

  	
  1.2011

  	
   

  	
  1.1963

  	
   

  	
  1.1913

  	
   

  
	
  43

  	
   

  	
  1.2478

  	
   

  	
  1.2437

  	
   

  	
  1.2394

  	
   

  	
  1.2350

  	
   

  	
  1.2304

  	
   

  	
  1.2257

  	
   

  	
  1.2210

  	
   

  	
  1.2161

  	
   

  	
  1.2110

  	
   

  	
  1.2059

  	
   

  
	
  44

  	
   

  	
  1.2647

  	
   

  	
  1.2604

  	
   

  	
  1.2560

  	
   

  	
  1.2514

  	
   

  	
  1.2467

  	
   

  	
  1.2419

  	
   

  	
  1.2370

  	
   

  	
  1.2319

  	
   

  	
  1.2267

  	
   

  	
  1.2214

  	
   

  
	
  45

  	
   

  	
  1.2825

  	
   

  	
  1.2781

  	
   

  	
  1.2735

  	
   

  	
  1.2689

  	
   

  	
  1.2640

  	
   

  	
  1.2591

  	
   

  	
  1.2540

  	
   

  	
  1.2488

  	
   

  	
  1.2434

  	
   

  	
  1.2379

  	
   

  
	
  46

  	
   

  	
  1.3012

  	
   

  	
  1.2967

  	
   

  	
  1.2921

  	
   

  	
  1.2873

  	
   

  	
  1.2823

  	
   

  	
  1.2772

  	
   

  	
  1.2720

  	
   

  	
  1.2666

  	
   

  	
  1.2611

  	
   

  	
  1.2554

  	
   

  
	
  47

  	
   

  	
  1.3211

  	
   

  	
  1.3165

  	
   

  	
  1.3117

  	
   

  	
  1.3067

  	
   

  	
  1.3016

  	
   

  	
  1.2964

  	
   

  	
  1.2910

  	
   

  	
  1.2854

  	
   

  	
  1.2797

  	
   

  	
  1.2739

  	
   

  
	
  48

  	
   

  	
  1.3420

  	
   

  	
  1.3373

  	
   

  	
  1.3324

  	
   

  	
  1.3273

  	
   

  	
  1.3221

  	
   

  	
  1.3167

  	
   

  	
  1.3111

  	
   

  	
  1.3054

  	
   

  	
  1.2995

  	
   

  	
  1.2934

  	
   

  
	
  49

  	
   

  	
  1.3641

  	
   

  	
  1.3593

  	
   

  	
  1.3542

  	
   

  	
  1.3490

  	
   

  	
  1.3436

  	
   

  	
  1.3381

  	
   

  	
  1.3324

  	
   

  	
  1.3265

  	
   

  	
  1.3204

  	
   

  	
  1.3141

  	
   

  
	
  50

  	
   

  	
  1.3875

  	
   

  	
  1.3825

  	
   

  	
  1.3773

  	
   

  	
  1.3720

  	
   

  	
  1.3664

  	
   

  	
  1.3607

  	
   

  	
  1.3548

  	
   

  	
  1.3488

  	
   

  	
  1.3425

  	
   

  	
  1.3360

  	
   

  
	
  51

  	
   

  	
  1.4122

  	
   

  	
  1.4070

  	
   

  	
  1.4017

  	
   

  	
  1.3962

  	
   

  	
  1.3905

  	
   

  	
  1.3847

  	
   

  	
  1.3786

  	
   

  	
  1.3724

  	
   

  	
  1.3659

  	
   

  	
  1.3593

  	
   

  
	
  52

  	
   

  	
  1.4383

  	
   

  	
  1.4330

  	
   

  	
  1.4276

  	
   

  	
  1.4219

  	
   

  	
  1.4161

  	
   

  	
  1.4100

  	
   

  	
  1.4038

  	
   

  	
  1.3974

  	
   

  	
  1.3907

  	
   

  	
  1.3838

  	
   

  
	
  53

  	
   

  	
  1.4659

  	
   

  	
  1.4605

  	
   

  	
  1.4549

  	
   

  	
  1.4491

  	
   

  	
  1.4431

  	
   

  	
  1.4369

  	
   

  	
  1.4305

  	
   

  	
  1.4239

  	
   

  	
  1.4170

  	
   

  	
  1.4099

  	
   

  
	
  54

  	
   

  	
  1.4953

  	
   

  	
  1.4897

  	
   

  	
  1.4840

  	
   

  	
  1.4780

  	
   

  	
  1.4718

  	
   

  	
  1.4654

  	
   

  	
  1.4588

  	
   

  	
  1.4520

  	
   

  	
  1.4450

  	
   

  	
  1.4377

  	
   

  
	
  55

  	
   

  	
  1.5264

  	
   

  	
  1.5207

  	
   

  	
  1.5148

  	
   

  	
  1.5087

  	
   

  	
  1.5023

  	
   

  	
  1.4958

  	
   

  	
  1.4890

  	
   

  	
  1.4819

  	
   

  	
  1.4747

  	
   

  	
  1.4672

  	
   

  
	
  56

  	
   

  	
  1.5596

  	
   

  	
  1.5538

  	
   

  	
  1.5477

  	
   

  	
  1.5414

  	
   

  	
  1.5349

  	
   

  	
  1.5281

  	
   

  	
  1.5211

  	
   

  	
  1.5138

  	
   

  	
  1.5063

  	
   

  	
  1.4986

  	
   

  
	
  57

  	
   

  	
  1.5950

  	
   

  	
  1.5890

  	
   

  	
  1.5828

  	
   

  	
  1.5763

  	
   

  	
  1.5695

  	
   

  	
  1.5626

  	
   

  	
  1.5554

  	
   

  	
  1.5479

  	
   

  	
  1.5402

  	
   

  	
  1.5322

  	
   

  
	
  58

  	
   

  	
  1.6329

  	
   

  	
  1.6267

  	
   

  	
  1.6203

  	
   

  	
  1.6136

  	
   

  	
  1.6067

  	
   

  	
  1.5995

  	
   

  	
  1.5920

  	
   

  	
  1.5843

  	
   

  	
  1.5764

  	
   

  	
  1.5681

  	
   

  
	
  59

  	
   

  	
  1.6735

  	
   

  	
  1.6671

  	
   

  	
  1.6605

  	
   

  	
  1.6536

  	
   

  	
  1.6464

  	
   

  	
  1.6390

  	
   

  	
  1.6314

  	
   

  	
  1.6234

  	
   

  	
  1.6152

  	
   

  	
  1.6067

  	
   

  
	
  60

  	
   

  	
  1.7171

  	
   

  	
  1.7105

  	
   

  	
  1.7036

  	
   

  	
  1.6965

  	
   

  	
  1.6892

  	
   

  	
  1.6815

  	
   

  	
  1.6736

  	
   

  	
  1.6654

  	
   

  	
  1.6569

  	
   

  	
  1.6481

  	
   

  
	
  61

  	
   

  	
  1.7639

  	
   

  	
  1.7571

  	
   

  	
  1.7501

  	
   

  	
  1.7427

  	
   

  	
  1.7351

  	
   

  	
  1.7273

  	
   

  	
  1.7191

  	
   

  	
  1.7106

  	
   

  	
  1.7018

  	
   

  	
  1.6927

  	
   

  
	
  62

  	
   

  	
  1.8144

  	
   

  	
  1.8073

  	
   

  	
  1.8001

  	
   

  	
  1.7925

  	
   

  	
  1.7846

  	
   

  	
  1.7765

  	
   

  	
  1.7680

  	
   

  	
  1.7593

  	
   

  	
  1.7502

  	
   

  	
  1.7407

  	
   

  
	
  63

  	
   

  	
  1.8687

  	
   

  	
  1.8614

  	
   

  	
  1.8539

  	
   

  	
  1.8461

  	
   

  	
  1.8379

  	
   

  	
  1.8295

  	
   

  	
  1.8208

  	
   

  	
  1.8117

  	
   

  	
  1.8023

  	
   

  	
  1.7925

  	
   

  
	
  64

  	
   

  	
  1.9271

  	
   

  	
  1.9196

  	
   

  	
  1.9118

  	
   

  	
  1.9037

  	
   

  	
  1.8953

  	
   

  	
  1.8866

  	
   

  	
  1.8775

  	
   

  	
  1.8681

  	
   

  	
  1.8584

  	
   

  	
  1.8482

  	
   

  
	
  65

  	
   

  	
  1.9900

  	
   

  	
  1.9822

  	
   

  	
  1.9741

  	
   

  	
  1.9657

  	
   

  	
  1.9570

  	
   

  	
  1.9480

  	
   

  	
  1.9386

  	
   

  	
  1.9288

  	
   

  	
  1.9187

  	
   

  	
  1.9082

  	
   

  
	
  66

  	
   

  	
  2.0574

  	
   

  	
  2.0493

  	
   

  	
  2.0409

  	
   

  	
  2.0322

  	
   

  	
  2.0232

  	
   

  	
  2.0138

  	
   

  	
  2.0040

  	
   

  	
  1.9939

  	
   

  	
  1.9834

  	
   

  	
  1.9725

  	
   

  
	
  67

  	
   

  	
  2.1294

  	
   

  	
  2.1210

  	
   

  	
  2.1123

  	
   

  	
  2.1033

  	
   

  	
  2.0939

  	
   

  	
  2.0841

  	
   

  	
  2.0740

  	
   

  	
  2.0635

  	
   

  	
  2.0525

  	
   

  	
  2.0412

  	
   

  
	
  68

  	
   

  	
  2.2066

  	
   

  	
  2.1979

  	
   

  	
  2.1888

  	
   

  	
  2.1794

  	
   

  	
  2.1697

  	
   

  	
  2.1595

  	
   

  	
  2.1490

  	
   

  	
  2.1381

  	
   

  	
  2.1267

  	
   

  	
  2.1149

  	
   

  
	
  69

  	
   

  	
  2.2900

  	
   

  	
  2.2809

  	
   

  	
  2.2715

  	
   

  	
  2.2617

  	
   

  	
  2.2516

  	
   

  	
  2.2410

  	
   

  	
  2.2301

  	
   

  	
  2.2187

  	
   

  	
  2.2068

  	
   

  	
  2.1946

  	
   

  
	
  70

  	
   

  	
  2.3806

  	
   

  	
  2.3711

  	
   

  	
  2.3613

  	
   

  	
  2.3511

  	
   

  	
  2.3406

  	
   

  	
  2.3296

  	
   

  	
  2.3181

  	
   

  	
  2.3062

  	
   

  	
  2.2939

  	
   

  	
  2.2811

  	
   

  



 


37

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  30

  	
   

  	
  31

  	
   

  	
  32

  	
   

  	
  33

  	
   

  	
  34

  	
   

  	
  35

  	
   

  	
  36

  	
   

  	
  37

  	
   

  	
  38

  	
   

  	
  39

  	
   

  
	
  20

  	
   

  	
  1.0321

  	
   

  	
  1.0306

  	
   

  	
  1.0292

  	
   

  	
  1.0278

  	
   

  	
  1.0264

  	
   

  	
  1.0251

  	
   

  	
  1.0238

  	
   

  	
  1.0226

  	
   

  	
  1.0214

  	
   

  	
  1.0203

  	
   

  
	
  21

  	
   

  	
  1.0348

  	
   

  	
  1.0332

  	
   

  	
  1.0317

  	
   

  	
  1.0302

  	
   

  	
  1.0287

  	
   

  	
  1.0273

  	
   

  	
  1.0259

  	
   

  	
  1.0246

  	
   

  	
  1.0233

  	
   

  	
  1.0221

  	
   

  
	
  22

  	
   

  	
  1.0378

  	
   

  	
  1.0361

  	
   

  	
  1.0344

  	
   

  	
  1.0328

  	
   

  	
  1.0312

  	
   

  	
  1.0297

  	
   

  	
  1.0282

  	
   

  	
  1.0267

  	
   

  	
  1.0254

  	
   

  	
  1.0240

  	
   

  
	
  23

  	
   

  	
  1.0410

  	
   

  	
  1.0392

  	
   

  	
  1.0374

  	
   

  	
  1.0356

  	
   

  	
  1.0339

  	
   

  	
  1.0323

  	
   

  	
  1.0307

  	
   

  	
  1.0291

  	
   

  	
  1.0276

  	
   

  	
  1.0262

  	
   

  
	
  24

  	
   

  	
  1.0445

  	
   

  	
  1.0426

  	
   

  	
  1.0406

  	
   

  	
  1.0388

  	
   

  	
  1.0369

  	
   

  	
  1.0351

  	
   

  	
  1.0334

  	
   

  	
  1.0317

  	
   

  	
  1.0301

  	
   

  	
  1.0285

  	
   

  
	
  25

  	
   

  	
  1.0483

  	
   

  	
  1.0462

  	
   

  	
  1.0442

  	
   

  	
  1.0422

  	
   

  	
  1.0402

  	
   

  	
  1.0383

  	
   

  	
  1.0364

  	
   

  	
  1.0346

  	
   

  	
  1.0328

  	
   

  	
  1.0311

  	
   

  
	
  26

  	
   

  	
  1.0525

  	
   

  	
  1.0502

  	
   

  	
  1.0480

  	
   

  	
  1.0459

  	
   

  	
  1.0438

  	
   

  	
  1.0417

  	
   

  	
  1.0397

  	
   

  	
  1.0377

  	
   

  	
  1.0358

  	
   

  	
  1.0340

  	
   

  
	
  27

  	
   

  	
  1.0570

  	
   

  	
  1.0546

  	
   

  	
  1.0522

  	
   

  	
  1.0499

  	
   

  	
  1.0476

  	
   

  	
  1.0454

  	
   

  	
  1.0433

  	
   

  	
  1.0411

  	
   

  	
  1.0391

  	
   

  	
  1.0371

  	
   

  
	
  28

  	
   

  	
  1.0619

  	
   

  	
  1.0593

  	
   

  	
  1.0568

  	
   

  	
  1.0543

  	
   

  	
  1.0519

  	
   

  	
  1.0495

  	
   

  	
  1.0472

  	
   

  	
  1.0449

  	
   

  	
  1.0427

  	
   

  	
  1.0405

  	
   

  
	
  29

  	
   

  	
  1.0671

  	
   

  	
  1.0644

  	
   

  	
  1.0617

  	
   

  	
  1.0591

  	
   

  	
  1.0565

  	
   

  	
  1.0539

  	
   

  	
  1.0514

  	
   

  	
  1.0490

  	
   

  	
  1.0466

  	
   

  	
  1.0443

  	
   

  
	
  30

  	
   

  	
  1.0728

  	
   

  	
  1.0700

  	
   

  	
  1.0671

  	
   

  	
  1.0643

  	
   

  	
  1.0615

  	
   

  	
  1.0588

  	
   

  	
  1.0561

  	
   

  	
  1.0534

  	
   

  	
  1.0509

  	
   

  	
  1.0484

  	
   

  
	
  31

  	
   

  	
  1.0790

  	
   

  	
  1.0759

  	
   

  	
  1.0729

  	
   

  	
  1.0699

  	
   

  	
  1.0669

  	
   

  	
  1.0640

  	
   

  	
  1.0611

  	
   

  	
  1.0583

  	
   

  	
  1.0556

  	
   

  	
  1.0528

  	
   

  
	
  32

  	
   

  	
  1.0856

  	
   

  	
  1.0824

  	
   

  	
  1.0792

  	
   

  	
  1.0760

  	
   

  	
  1.0728

  	
   

  	
  1.0697

  	
   

  	
  1.0667

  	
   

  	
  1.0636

  	
   

  	
  1.0607

  	
   

  	
  1.0578

  	
   

  
	
  33

  	
   

  	
  1.0927

  	
   

  	
  1.0893

  	
   

  	
  1.0860

  	
   

  	
  1.0826

  	
   

  	
  1.0792

  	
   

  	
  1.0759

  	
   

  	
  1.0726

  	
   

  	
  1.0694

  	
   

  	
  1.0662

  	
   

  	
  1.0631

  	
   

  
	
  34

  	
   

  	
  1.1004

  	
   

  	
  1.0969

  	
   

  	
  1.0933

  	
   

  	
  1.0897

  	
   

  	
  1.0862

  	
   

  	
  1.0826

  	
   

  	
  1.0791

  	
   

  	
  1.0757

  	
   

  	
  1.0723

  	
   

  	
  1.0689

  	
   

  
	
  35

  	
   

  	
  1.1087

  	
   

  	
  1.1049

  	
   

  	
  1.1012

  	
   

  	
  1.0974

  	
   

  	
  1.0936

  	
   

  	
  1.0899

  	
   

  	
  1.0862

  	
   

  	
  1.0825

  	
   

  	
  1.0789

  	
   

  	
  1.0753

  	
   

  
	
  36

  	
   

  	
  1.1176

  	
   

  	
  1.1136

  	
   

  	
  1.1097

  	
   

  	
  1.1057

  	
   

  	
  1.1017

  	
   

  	
  1.0978

  	
   

  	
  1.0938

  	
   

  	
  1.0899

  	
   

  	
  1.0860

  	
   

  	
  1.0822

  	
   

  
	
  37

  	
   

  	
  1.1271

  	
   

  	
  1.1230

  	
   

  	
  1.1188

  	
   

  	
  1.1146

  	
   

  	
  1.1104

  	
   

  	
  1.1063

  	
   

  	
  1.1021

  	
   

  	
  1.0979

  	
   

  	
  1.0938

  	
   

  	
  1.0897

  	
   

  
	
  38

  	
   

  	
  1.1374

  	
   

  	
  1.1330

  	
   

  	
  1.1287

  	
   

  	
  1.1243

  	
   

  	
  1.1199

  	
   

  	
  1.1154

  	
   

  	
  1.1110

  	
   

  	
  1.1066

  	
   

  	
  1.1023

  	
   

  	
  1.0979

  	
   

  
	
  39

  	
   

  	
  1.1484

  	
   

  	
  1.1438

  	
   

  	
  1.1392

  	
   

  	
  1.1346

  	
   

  	
  1.1300

  	
   

  	
  1.1253

  	
   

  	
  1.1207

  	
   

  	
  1.1160

  	
   

  	
  1.1114

  	
   

  	
  1.1068

  	
   

  
	
  40

  	
   

  	
  1.1601

  	
   

  	
  1.1554

  	
   

  	
  1.1506

  	
   

  	
  1.1458

  	
   

  	
  1.1409

  	
   

  	
  1.1360

  	
   

  	
  1.1311

  	
   

  	
  1.1262

  	
   

  	
  1.1213

  	
   

  	
  1.1164

  	
   

  
	
  41

  	
   

  	
  1.1728

  	
   

  	
  1.1678

  	
   

  	
  1.1628

  	
   

  	
  1.1578

  	
   

  	
  1.1527

  	
   

  	
  1.1475

  	
   

  	
  1.1424

  	
   

  	
  1.1372

  	
   

  	
  1.1320

  	
   

  	
  1.1268

  	
   

  
	
  42

  	
   

  	
  1.1863

  	
   

  	
  1.1811

  	
   

  	
  1.1759

  	
   

  	
  1.1707

  	
   

  	
  1.1653

  	
   

  	
  1.1599

  	
   

  	
  1.1545

  	
   

  	
  1.1490

  	
   

  	
  1.1436

  	
   

  	
  1.1381

  	
   

  
	
  43

  	
   

  	
  1.2007

  	
   

  	
  1.1953

  	
   

  	
  1.1899

  	
   

  	
  1.1844

  	
   

  	
  1.1788

  	
   

  	
  1.1732

  	
   

  	
  1.1675

  	
   

  	
  1.1618

  	
   

  	
  1.1560

  	
   

  	
  1.1502

  	
   

  
	
  44

  	
   

  	
  1.2160

  	
   

  	
  1.2105

  	
   

  	
  1.2048

  	
   

  	
  1.1991

  	
   

  	
  1.1933

  	
   

  	
  1.1874

  	
   

  	
  1.1814

  	
   

  	
  1.1754

  	
   

  	
  1.1693

  	
   

  	
  1.1632

  	
   

  
	
  45

  	
   

  	
  1.2323

  	
   

  	
  1.2265

  	
   

  	
  1.2207

  	
   

  	
  1.2147

  	
   

  	
  1.2086

  	
   

  	
  1.2025

  	
   

  	
  1.1962

  	
   

  	
  1.1899

  	
   

  	
  1.1836

  	
   

  	
  1.1772

  	
   

  
	
  46

  	
   

  	
  1.2496

  	
   

  	
  1.2436

  	
   

  	
  1.2375

  	
   

  	
  1.2313

  	
   

  	
  1.2250

  	
   

  	
  1.2186

  	
   

  	
  1.2121

  	
   

  	
  1.2054

  	
   

  	
  1.1988

  	
   

  	
  1.1920

  	
   

  
	
  47

  	
   

  	
  1.2678

  	
   

  	
  1.2617

  	
   

  	
  1.2554

  	
   

  	
  1.2489

  	
   

  	
  1.2424

  	
   

  	
  1.2357

  	
   

  	
  1.2289

  	
   

  	
  1.2220

  	
   

  	
  1.2150

  	
   

  	
  1.2079

  	
   

  
	
  48

  	
   

  	
  1.2872

  	
   

  	
  1.2808

  	
   

  	
  1.2743

  	
   

  	
  1.2676

  	
   

  	
  1.2608

  	
   

  	
  1.2538

  	
   

  	
  1.2467

  	
   

  	
  1.2395

  	
   

  	
  1.2322

  	
   

  	
  1.2248

  	
   

  
	
  49

  	
   

  	
  1.3077

  	
   

  	
  1.3011

  	
   

  	
  1.2944

  	
   

  	
  1.2874

  	
   

  	
  1.2803

  	
   

  	
  1.2731

  	
   

  	
  1.2657

  	
   

  	
  1.2582

  	
   

  	
  1.2506

  	
   

  	
  1.2428

  	
   

  
	
  50

  	
   

  	
  1.3294

  	
   

  	
  1.3226

  	
   

  	
  1.3156

  	
   

  	
  1.3084

  	
   

  	
  1.3011

  	
   

  	
  1.2936

  	
   

  	
  1.2859

  	
   

  	
  1.2781

  	
   

  	
  1.2701

  	
   

  	
  1.2620

  	
   

  
	
  51

  	
   

  	
  1.3524

  	
   

  	
  1.3454

  	
   

  	
  1.3381

  	
   

  	
  1.3307

  	
   

  	
  1.3231

  	
   

  	
  1.3153

  	
   

  	
  1.3073

  	
   

  	
  1.2992

  	
   

  	
  1.2909

  	
   

  	
  1.2824

  	
   

  
	
  52

  	
   

  	
  1.3768

  	
   

  	
  1.3695

  	
   

  	
  1.3620

  	
   

  	
  1.3543

  	
   

  	
  1.3465

  	
   

  	
  1.3384

  	
   

  	
  1.3301

  	
   

  	
  1.3216

  	
   

  	
  1.3130

  	
   

  	
  1.3042

  	
   

  
	
  53

  	
   

  	
  1.4027

  	
   

  	
  1.3951

  	
   

  	
  1.3874

  	
   

  	
  1.3795

  	
   

  	
  1.3713

  	
   

  	
  1.3629

  	
   

  	
  1.3543

  	
   

  	
  1.3455

  	
   

  	
  1.3365

  	
   

  	
  1.3274

  	
   

  
	
  54

  	
   

  	
  1.4301

  	
   

  	
  1.4224

  	
   

  	
  1.4144

  	
   

  	
  1.4062

  	
   

  	
  1.3977

  	
   

  	
  1.3890

  	
   

  	
  1.3801

  	
   

  	
  1.3710

  	
   

  	
  1.3617

  	
   

  	
  1.3521

  	
   

  
	
  55

  	
   

  	
  1.4594

  	
   

  	
  1.4514

  	
   

  	
  1.4431

  	
   

  	
  1.4346

  	
   

  	
  1.4259

  	
   

  	
  1.4169

  	
   

  	
  1.4077

  	
   

  	
  1.3982

  	
   

  	
  1.3885

  	
   

  	
  1.3785

  	
   

  
	
  56

  	
   

  	
  1.4906

  	
   

  	
  1.4823

  	
   

  	
  1.4738

  	
   

  	
  1.4650

  	
   

  	
  1.4560

  	
   

  	
  1.4466

  	
   

  	
  1.4371

  	
   

  	
  1.4272

  	
   

  	
  1.4172

  	
   

  	
  1.4068

  	
   

  
	
  57

  	
   

  	
  1.5239

  	
   

  	
  1.5154

  	
   

  	
  1.5066

  	
   

  	
  1.4975

  	
   

  	
  1.4881

  	
   

  	
  1.4785

  	
   

  	
  1.4685

  	
   

  	
  1.4583

  	
   

  	
  1.4479

  	
   

  	
  1.4371

  	
   

  
	
  58

  	
   

  	
  1.5596

  	
   

  	
  1.5508

  	
   

  	
  1.5417

  	
   

  	
  1.5323

  	
   

  	
  1.5226

  	
   

  	
  1.5126

  	
   

  	
  1.5023

  	
   

  	
  1.4917

  	
   

  	
  1.4808

  	
   

  	
  1.4697

  	
   

  
	
  59

  	
   

  	
  1.5979

  	
   

  	
  1.5887

  	
   

  	
  1.5793

  	
   

  	
  1.5696

  	
   

  	
  1.5596

  	
   

  	
  1.5492

  	
   

  	
  1.5385

  	
   

  	
  1.5276

  	
   

  	
  1.5163

  	
   

  	
  1.5047

  	
   

  
	
  60

  	
   

  	
  1.6390

  	
   

  	
  1.6296

  	
   

  	
  1.6198

  	
   

  	
  1.6098

  	
   

  	
  1.5994

  	
   

  	
  1.5886

  	
   

  	
  1.5776

  	
   

  	
  1.5662

  	
   

  	
  1.5544

  	
   

  	
  1.5424

  	
   

  
	
  61

  	
   

  	
  1.6833

  	
   

  	
  1.6735

  	
   

  	
  1.6634

  	
   

  	
  1.6530

  	
   

  	
  1.6422

  	
   

  	
  1.6311

  	
   

  	
  1.6196

  	
   

  	
  1.6078

  	
   

  	
  1.5956

  	
   

  	
  1.5830

  	
   

  
	
  62

  	
   

  	
  1.7310

  	
   

  	
  1.7209

  	
   

  	
  1.7104

  	
   

  	
  1.6996

  	
   

  	
  1.6884

  	
   

  	
  1.6769

  	
   

  	
  1.6650

  	
   

  	
  1.6527

  	
   

  	
  1.6400

  	
   

  	
  1.6270

  	
   

  
	
  63

  	
   

  	
  1.7824

  	
   

  	
  1.7719

  	
   

  	
  1.7611

  	
   

  	
  1.7499

  	
   

  	
  1.7383

  	
   

  	
  1.7263

  	
   

  	
  1.7139

  	
   

  	
  1.7011

  	
   

  	
  1.6879

  	
   

  	
  1.6743

  	
   

  
	
  64

  	
   

  	
  1.8378

  	
   

  	
  1.8269

  	
   

  	
  1.8156

  	
   

  	
  1.8040

  	
   

  	
  1.7919

  	
   

  	
  1.7795

  	
   

  	
  1.7666

  	
   

  	
  1.7533

  	
   

  	
  1.7396

  	
   

  	
  1.7255

  	
   

  
	
  65

  	
   

  	
  1.8973

  	
   

  	
  1.8860

  	
   

  	
  1.8743

  	
   

  	
  1.8622

  	
   

  	
  1.8497

  	
   

  	
  1.8368

  	
   

  	
  1.8234

  	
   

  	
  1.8095

  	
   

  	
  1.7952

  	
   

  	
  1.7805

  	
   

  
	
  66

  	
   

  	
  1.9612

  	
   

  	
  1.9495

  	
   

  	
  1.9373

  	
   

  	
  1.9247

  	
   

  	
  1.9117

  	
   

  	
  1.8982

  	
   

  	
  1.8843

  	
   

  	
  1.8699

  	
   

  	
  1.8550

  	
   

  	
  1.8396

  	
   

  
	
  67

  	
   

  	
  2.0295

  	
   

  	
  2.0173

  	
   

  	
  2.0046

  	
   

  	
  1.9915

  	
   

  	
  1.9780

  	
   

  	
  1.9640

  	
   

  	
  1.9494

  	
   

  	
  1.9344

  	
   

  	
  1.9189

  	
   

  	
  1.9029

  	
   

  
	
  68

  	
   

  	
  2.1027

  	
   

  	
  2.0900

  	
   

  	
  2.0768

  	
   

  	
  2.0632

  	
   

  	
  2.0491

  	
   

  	
  2.0345

  	
   

  	
  2.0193

  	
   

  	
  2.0037

  	
   

  	
  1.9875

  	
   

  	
  1.9708

  	
   

  
	
  69

  	
   

  	
  2.1818

  	
   

  	
  2.1686

  	
   

  	
  2.1549

  	
   

  	
  2.1407

  	
   

  	
  2.1260

  	
   

  	
  2.1107

  	
   

  	
  2.0949

  	
   

  	
  2.0786

  	
   

  	
  2.0617

  	
   

  	
  2.0442

  	
   

  
	
  70

  	
   

  	
  2.2678

  	
   

  	
  2.2540

  	
   

  	
  2.2397

  	
   

  	
  2.2249

  	
   

  	
  2.2095

  	
   

  	
  2.1936

  	
   

  	
  2.1771

  	
   

  	
  2.1600

  	
   

  	
  2.1423

  	
   

  	
  2.1241

  	
   

  



 


38

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  40

  	
   

  	
  41

  	
   

  	
  42

  	
   

  	
  43

  	
   

  	
  44

  	
   

  	
  45

  	
   

  	
  46

  	
   

  	
  47

  	
   

  	
  48

  	
   

  	
  49

  	
   

  
	
  20

  	
   

  	
  1.0192

  	
   

  	
  1.0182

  	
   

  	
  1.0172

  	
   

  	
  1.0162

  	
   

  	
  1.0153

  	
   

  	
  1.0144

  	
   

  	
  1.0136

  	
   

  	
  1.0128

  	
   

  	
  1.0120

  	
   

  	
  1.0113

  	
   

  
	
  21

  	
   

  	
  1.0209

  	
   

  	
  1.0198

  	
   

  	
  1.0187

  	
   

  	
  1.0176

  	
   

  	
  1.0166

  	
   

  	
  1.0156

  	
   

  	
  1.0147

  	
   

  	
  1.0139

  	
   

  	
  1.0130

  	
   

  	
  1.0122

  	
   

  
	
  22

  	
   

  	
  1.0227

  	
   

  	
  1.0215

  	
   

  	
  1.0203

  	
   

  	
  1.0192

  	
   

  	
  1.0181

  	
   

  	
  1.0170

  	
   

  	
  1.0160

  	
   

  	
  1.0151

  	
   

  	
  1.0141

  	
   

  	
  1.0133

  	
   

  
	
  23

  	
   

  	
  1.0248

  	
   

  	
  1.0234

  	
   

  	
  1.0221

  	
   

  	
  1.0209

  	
   

  	
  1.0197

  	
   

  	
  1.0185

  	
   

  	
  1.0174

  	
   

  	
  1.0164

  	
   

  	
  1.0154

  	
   

  	
  1.0144

  	
   

  
	
  24

  	
   

  	
  1.0270

  	
   

  	
  1.0255

  	
   

  	
  1.0241

  	
   

  	
  1.0228

  	
   

  	
  1.0215

  	
   

  	
  1.0202

  	
   

  	
  1.0190

  	
   

  	
  1.0179

  	
   

  	
  1.0168

  	
   

  	
  1.0157

  	
   

  
	
  25

  	
   

  	
  1.0295

  	
   

  	
  1.0279

  	
   

  	
  1.0263

  	
   

  	
  1.0249

  	
   

  	
  1.0234

  	
   

  	
  1.0221

  	
   

  	
  1.0208

  	
   

  	
  1.0195

  	
   

  	
  1.0183

  	
   

  	
  1.0172

  	
   

  
	
  26

  	
   

  	
  1.0322

  	
   

  	
  1.0304

  	
   

  	
  1.0288

  	
   

  	
  1.0272

  	
   

  	
  1.0256

  	
   

  	
  1.0241

  	
   

  	
  1.0227

  	
   

  	
  1.0213

  	
   

  	
  1.0200

  	
   

  	
  1.0188

  	
   

  
	
  27

  	
   

  	
  1.0351

  	
   

  	
  1.0333

  	
   

  	
  1.0315

  	
   

  	
  1.0297

  	
   

  	
  1.0280

  	
   

  	
  1.0264

  	
   

  	
  1.0248

  	
   

  	
  1.0233

  	
   

  	
  1.0219

  	
   

  	
  1.0206

  	
   

  
	
  28

  	
   

  	
  1.0384

  	
   

  	
  1.0364

  	
   

  	
  1.0344

  	
   

  	
  1.0325

  	
   

  	
  1.0307

  	
   

  	
  1.0289

  	
   

  	
  1.0272

  	
   

  	
  1.0256

  	
   

  	
  1.0240

  	
   

  	
  1.0225

  	
   

  
	
  29

  	
   

  	
  1.0420

  	
   

  	
  1.0398

  	
   

  	
  1.0377

  	
   

  	
  1.0356

  	
   

  	
  1.0336

  	
   

  	
  1.0317

  	
   

  	
  1.0298

  	
   

  	
  1.0280

  	
   

  	
  1.0263

  	
   

  	
  1.0247

  	
   

  
	
  30

  	
   

  	
  1.0459

  	
   

  	
  1.0435

  	
   

  	
  1.0412

  	
   

  	
  1.0390

  	
   

  	
  1.0368

  	
   

  	
  1.0347

  	
   

  	
  1.0327

  	
   

  	
  1.0308

  	
   

  	
  1.0289

  	
   

  	
  1.0271

  	
   

  
	
  31

  	
   

  	
  1.0502

  	
   

  	
  1.0476

  	
   

  	
  1.0451

  	
   

  	
  1.0427

  	
   

  	
  1.0404

  	
   

  	
  1.0381

  	
   

  	
  1.0359

  	
   

  	
  1.0338

  	
   

  	
  1.0318

  	
   

  	
  1.0298

  	
   

  
	
  32

  	
   

  	
  1.0549

  	
   

  	
  1.0521

  	
   

  	
  1.0494

  	
   

  	
  1.0468

  	
   

  	
  1.0443

  	
   

  	
  1.0418

  	
   

  	
  1.0394

  	
   

  	
  1.0371

  	
   

  	
  1.0349

  	
   

  	
  1.0328

  	
   

  
	
  33

  	
   

  	
  1.0600

  	
   

  	
  1.0571

  	
   

  	
  1.0541

  	
   

  	
  1.0513

  	
   

  	
  1.0486

  	
   

  	
  1.0459

  	
   

  	
  1.0433

  	
   

  	
  1.0408

  	
   

  	
  1.0384

  	
   

  	
  1.0361

  	
   

  
	
  34

  	
   

  	
  1.0657

  	
   

  	
  1.0624

  	
   

  	
  1.0593

  	
   

  	
  1.0562

  	
   

  	
  1.0533

  	
   

  	
  1.0504

  	
   

  	
  1.0476

  	
   

  	
  1.0448

  	
   

  	
  1.0422

  	
   

  	
  1.0397

  	
   

  
	
  35

  	
   

  	
  1.0718

  	
   

  	
  1.0683

  	
   

  	
  1.0649

  	
   

  	
  1.0616

  	
   

  	
  1.0584

  	
   

  	
  1.0553

  	
   

  	
  1.0523

  	
   

  	
  1.0493

  	
   

  	
  1.0465

  	
   

  	
  1.0437

  	
   

  
	
  36

  	
   

  	
  1.0785

  	
   

  	
  1.0748

  	
   

  	
  1.0711

  	
   

  	
  1.0676

  	
   

  	
  1.0641

  	
   

  	
  1.0607

  	
   

  	
  1.0574

  	
   

  	
  1.0542

  	
   

  	
  1.0511

  	
   

  	
  1.0481

  	
   

  
	
  37

  	
   

  	
  1.0857

  	
   

  	
  1.0818

  	
   

  	
  1.0779

  	
   

  	
  1.0740

  	
   

  	
  1.0703

  	
   

  	
  1.0666

  	
   

  	
  1.0631

  	
   

  	
  1.0596

  	
   

  	
  1.0563

  	
   

  	
  1.0530

  	
   

  
	
  38

  	
   

  	
  1.0936

  	
   

  	
  1.0894

  	
   

  	
  1.0852

  	
   

  	
  1.0811

  	
   

  	
  1.0771

  	
   

  	
  1.0731

  	
   

  	
  1.0693

  	
   

  	
  1.0655

  	
   

  	
  1.0619

  	
   

  	
  1.0584

  	
   

  
	
  39

  	
   

  	
  1.1022

  	
   

  	
  1.0977

  	
   

  	
  1.0932

  	
   

  	
  1.0888

  	
   

  	
  1.0845

  	
   

  	
  1.0803

  	
   

  	
  1.0761

  	
   

  	
  1.0721

  	
   

  	
  1.0681

  	
   

  	
  1.0643

  	
   

  
	
  40

  	
   

  	
  1.1115

  	
   

  	
  1.1067

  	
   

  	
  1.1019

  	
   

  	
  1.0972

  	
   

  	
  1.0926

  	
   

  	
  1.0880

  	
   

  	
  1.0836

  	
   

  	
  1.0792

  	
   

  	
  1.0750

  	
   

  	
  1.0708

  	
   

  
	
  41

  	
   

  	
  1.1217

  	
   

  	
  1.1165

  	
   

  	
  1.1114

  	
   

  	
  1.1064

  	
   

  	
  1.1014

  	
   

  	
  1.0966

  	
   

  	
  1.0918

  	
   

  	
  1.0871

  	
   

  	
  1.0825

  	
   

  	
  1.0780

  	
   

  
	
  42

  	
   

  	
  1.1326

  	
   

  	
  1.1272

  	
   

  	
  1.1218

  	
   

  	
  1.1164

  	
   

  	
  1.1111

  	
   

  	
  1.1058

  	
   

  	
  1.1007

  	
   

  	
  1.0956

  	
   

  	
  1.0907

  	
   

  	
  1.0858

  	
   

  
	
  43

  	
   

  	
  1.1444

  	
   

  	
  1.1386

  	
   

  	
  1.1329

  	
   

  	
  1.1272

  	
   

  	
  1.1215

  	
   

  	
  1.1159

  	
   

  	
  1.1104

  	
   

  	
  1.1050

  	
   

  	
  1.0996

  	
   

  	
  1.0944

  	
   

  
	
  44

  	
   

  	
  1.1571

  	
   

  	
  1.1510

  	
   

  	
  1.1449

  	
   

  	
  1.1388

  	
   

  	
  1.1328

  	
   

  	
  1.1268

  	
   

  	
  1.1209

  	
   

  	
  1.1151

  	
   

  	
  1.1093

  	
   

  	
  1.1037

  	
   

  
	
  45

  	
   

  	
  1.1707

  	
   

  	
  1.1642

  	
   

  	
  1.1578

  	
   

  	
  1.1513

  	
   

  	
  1.1449

  	
   

  	
  1.1385

  	
   

  	
  1.1322

  	
   

  	
  1.1260

  	
   

  	
  1.1198

  	
   

  	
  1.1138

  	
   

  
	
  46

  	
   

  	
  1.1852

  	
   

  	
  1.1784

  	
   

  	
  1.1716

  	
   

  	
  1.1648

  	
   

  	
  1.1580

  	
   

  	
  1.1512

  	
   

  	
  1.1444

  	
   

  	
  1.1378

  	
   

  	
  1.1312

  	
   

  	
  1.1247

  	
   

  
	
  47

  	
   

  	
  1.2008

  	
   

  	
  1.1936

  	
   

  	
  1.1864

  	
   

  	
  1.1792

  	
   

  	
  1.1719

  	
   

  	
  1.1647

  	
   

  	
  1.1576

  	
   

  	
  1.1505

  	
   

  	
  1.1434

  	
   

  	
  1.1365

  	
   

  
	
  48

  	
   

  	
  1.2173

  	
   

  	
  1.2098

  	
   

  	
  1.2022

  	
   

  	
  1.1946

  	
   

  	
  1.1869

  	
   

  	
  1.1793

  	
   

  	
  1.1717

  	
   

  	
  1.1641

  	
   

  	
  1.1566

  	
   

  	
  1.1492

  	
   

  
	
  49

  	
   

  	
  1.2350

  	
   

  	
  1.2271

  	
   

  	
  1.2191

  	
   

  	
  1.2110

  	
   

  	
  1.2030

  	
   

  	
  1.1949

  	
   

  	
  1.1868

  	
   

  	
  1.1788

  	
   

  	
  1.1708

  	
   

  	
  1.1628

  	
   

  
	
  50

  	
   

  	
  1.2538

  	
   

  	
  1.2455

  	
   

  	
  1.2371

  	
   

  	
  1.2286

  	
   

  	
  1.2201

  	
   

  	
  1.2116

  	
   

  	
  1.2030

  	
   

  	
  1.1945

  	
   

  	
  1.1860

  	
   

  	
  1.1775

  	
   

  
	
  51

  	
   

  	
  1.2739

  	
   

  	
  1.2651

  	
   

  	
  1.2563

  	
   

  	
  1.2474

  	
   

  	
  1.2385

  	
   

  	
  1.2295

  	
   

  	
  1.2204

  	
   

  	
  1.2114

  	
   

  	
  1.2023

  	
   

  	
  1.1933

  	
   

  
	
  52

  	
   

  	
  1.2952

  	
   

  	
  1.2861

  	
   

  	
  1.2769

  	
   

  	
  1.2676

  	
   

  	
  1.2581

  	
   

  	
  1.2486

  	
   

  	
  1.2391

  	
   

  	
  1.2295

  	
   

  	
  1.2199

  	
   

  	
  1.2104

  	
   

  
	
  53

  	
   

  	
  1.3180

  	
   

  	
  1.3085

  	
   

  	
  1.2989

  	
   

  	
  1.2891

  	
   

  	
  1.2792

  	
   

  	
  1.2692

  	
   

  	
  1.2591

  	
   

  	
  1.2490

  	
   

  	
  1.2389

  	
   

  	
  1.2287

  	
   

  
	
  54

  	
   

  	
  1.3424

  	
   

  	
  1.3324

  	
   

  	
  1.3223

  	
   

  	
  1.3121

  	
   

  	
  1.3017

  	
   

  	
  1.2912

  	
   

  	
  1.2806

  	
   

  	
  1.2699

  	
   

  	
  1.2592

  	
   

  	
  1.2485

  	
   

  
	
  55

  	
   

  	
  1.3684

  	
   

  	
  1.3580

  	
   

  	
  1.3475

  	
   

  	
  1.3368

  	
   

  	
  1.3259

  	
   

  	
  1.3148

  	
   

  	
  1.3037

  	
   

  	
  1.2925

  	
   

  	
  1.2811

  	
   

  	
  1.2698

  	
   

  
	
  56

  	
   

  	
  1.3963

  	
   

  	
  1.3855

  	
   

  	
  1.3744

  	
   

  	
  1.3632

  	
   

  	
  1.3518

  	
   

  	
  1.3403

  	
   

  	
  1.3285

  	
   

  	
  1.3167

  	
   

  	
  1.3048

  	
   

  	
  1.2928

  	
   

  
	
  57

  	
   

  	
  1.4261

  	
   

  	
  1.4149

  	
   

  	
  1.4034

  	
   

  	
  1.3917

  	
   

  	
  1.3797

  	
   

  	
  1.3676

  	
   

  	
  1.3553

  	
   

  	
  1.3429

  	
   

  	
  1.3303

  	
   

  	
  1.3176

  	
   

  
	
  58

  	
   

  	
  1.4582

  	
   

  	
  1.4465

  	
   

  	
  1.4345

  	
   

  	
  1.4223

  	
   

  	
  1.4098

  	
   

  	
  1.3971

  	
   

  	
  1.3842

  	
   

  	
  1.3711

  	
   

  	
  1.3579

  	
   

  	
  1.3445

  	
   

  
	
  59

  	
   

  	
  1.4928

  	
   

  	
  1.4805

  	
   

  	
  1.4680

  	
   

  	
  1.4553

  	
   

  	
  1.4422

  	
   

  	
  1.4289

  	
   

  	
  1.4154

  	
   

  	
  1.4017

  	
   

  	
  1.3878

  	
   

  	
  1.3737

  	
   

  
	
  60

  	
   

  	
  1.5300

  	
   

  	
  1.5173

  	
   

  	
  1.5042

  	
   

  	
  1.4909

  	
   

  	
  1.4773

  	
   

  	
  1.4634

  	
   

  	
  1.4492

  	
   

  	
  1.4348

  	
   

  	
  1.4202

  	
   

  	
  1.4053

  	
   

  
	
  61

  	
   

  	
  1.5701

  	
   

  	
  1.5569

  	
   

  	
  1.5433

  	
   

  	
  1.5294

  	
   

  	
  1.5151

  	
   

  	
  1.5006

  	
   

  	
  1.4857

  	
   

  	
  1.4706

  	
   

  	
  1.4553

  	
   

  	
  1.4397

  	
   

  
	
  62

  	
   

  	
  1.6135

  	
   

  	
  1.5997

  	
   

  	
  1.5855

  	
   

  	
  1.5710

  	
   

  	
  1.5561

  	
   

  	
  1.5409

  	
   

  	
  1.5254

  	
   

  	
  1.5095

  	
   

  	
  1.4934

  	
   

  	
  1.4770

  	
   

  
	
  63

  	
   

  	
  1.6604

  	
   

  	
  1.6460

  	
   

  	
  1.6312

  	
   

  	
  1.6160

  	
   

  	
  1.6004

  	
   

  	
  1.5845

  	
   

  	
  1.5682

  	
   

  	
  1.5516

  	
   

  	
  1.5347

  	
   

  	
  1.5174

  	
   

  
	
  64

  	
   

  	
  1.7109

  	
   

  	
  1.6959

  	
   

  	
  1.6804

  	
   

  	
  1.6646

  	
   

  	
  1.6483

  	
   

  	
  1.6317

  	
   

  	
  1.6146

  	
   

  	
  1.5972

  	
   

  	
  1.5794

  	
   

  	
  1.5613

  	
   

  
	
  65

  	
   

  	
  1.7653

  	
   

  	
  1.7496

  	
   

  	
  1.7335

  	
   

  	
  1.7170

  	
   

  	
  1.7000

  	
   

  	
  1.6825

  	
   

  	
  1.6647

  	
   

  	
  1.6464

  	
   

  	
  1.6277

  	
   

  	
  1.6087

  	
   

  
	
  66

  	
   

  	
  1.8238

  	
   

  	
  1.8074

  	
   

  	
  1.7906

  	
   

  	
  1.7733

  	
   

  	
  1.7555

  	
   

  	
  1.7373

  	
   

  	
  1.7185

  	
   

  	
  1.6994

  	
   

  	
  1.6798

  	
   

  	
  1.6598

  	
   

  
	
  67

  	
   

  	
  1.8863

  	
   

  	
  1.8693

  	
   

  	
  1.8517

  	
   

  	
  1.8336

  	
   

  	
  1.8150

  	
   

  	
  1.7959

  	
   

  	
  1.7763

  	
   

  	
  1.7562

  	
   

  	
  1.7356

  	
   

  	
  1.7146

  	
   

  
	
  68

  	
   

  	
  1.9535

  	
   

  	
  1.9357

  	
   

  	
  1.9173

  	
   

  	
  1.8984

  	
   

  	
  1.8790

  	
   

  	
  1.8589

  	
   

  	
  1.8384

  	
   

  	
  1.8173

  	
   

  	
  1.7957

  	
   

  	
  1.7736

  	
   

  
	
  69

  	
   

  	
  2.0262

  	
   

  	
  2.0076

  	
   

  	
  1.9883

  	
   

  	
  1.9685

  	
   

  	
  1.9482

  	
   

  	
  1.9272

  	
   

  	
  1.9057

  	
   

  	
  1.8836

  	
   

  	
  1.8609

  	
   

  	
  1.8377

  	
   

  
	
  70

  	
   

  	
  2.1052

  	
   

  	
  2.0857

  	
   

  	
  2.0656

  	
   

  	
  2.0449

  	
   

  	
  2.0235

  	
   

  	
  2.0015

  	
   

  	
  1.9789

  	
   

  	
  1.9557

  	
   

  	
  1.9319

  	
   

  	
  1.9074

  	
   

  



 


39

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  50

  	
   

  	
  51

  	
   

  	
  52

  	
   

  	
  53

  	
   

  	
  54

  	
   

  	
  55

  	
   

  	
  56

  	
   

  	
  57

  	
   

  	
  58

  	
   

  	
  59

  	
   

  
	
  20

  	
   

  	
  1.0106

  	
   

  	
  1.0099

  	
   

  	
  1.0093

  	
   

  	
  1.0087

  	
   

  	
  1.0081

  	
   

  	
  1.0076

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  	
  1.0062

  	
   

  	
  1.0057

  	
   

  
	
  21

  	
   

  	
  1.0115

  	
   

  	
  1.0107

  	
   

  	
  1.0100

  	
   

  	
  1.0094

  	
   

  	
  1.0088

  	
   

  	
  1.0082

  	
   

  	
  1.0076

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  
	
  22

  	
   

  	
  1.0124

  	
   

  	
  1.0116

  	
   

  	
  1.0109

  	
   

  	
  1.0102

  	
   

  	
  1.0095

  	
   

  	
  1.0089

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  
	
  23

  	
   

  	
  1.0135

  	
   

  	
  1.0127

  	
   

  	
  1.0118

  	
   

  	
  1.0111

  	
   

  	
  1.0103

  	
   

  	
  1.0096

  	
   

  	
  1.0089

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  
	
  24

  	
   

  	
  1.0147

  	
   

  	
  1.0138

  	
   

  	
  1.0129

  	
   

  	
  1.0120

  	
   

  	
  1.0112

  	
   

  	
  1.0104

  	
   

  	
  1.0097

  	
   

  	
  1.0090

  	
   

  	
  1.0084

  	
   

  	
  1.0078

  	
   

  
	
  25

  	
   

  	
  1.0161

  	
   

  	
  1.0150

  	
   

  	
  1.0141

  	
   

  	
  1.0131

  	
   

  	
  1.0122

  	
   

  	
  1.0114

  	
   

  	
  1.0106

  	
   

  	
  1.0098

  	
   

  	
  1.0091

  	
   

  	
  1.0084

  	
   

  
	
  26

  	
   

  	
  1.0176

  	
   

  	
  1.0164

  	
   

  	
  1.0154

  	
   

  	
  1.0143

  	
   

  	
  1.0133

  	
   

  	
  1.0124

  	
   

  	
  1.0115

  	
   

  	
  1.0107

  	
   

  	
  1.0099

  	
   

  	
  1.0092

  	
   

  
	
  27

  	
   

  	
  1.0192

  	
   

  	
  1.0180

  	
   

  	
  1.0168

  	
   

  	
  1.0157

  	
   

  	
  1.0146

  	
   

  	
  1.0136

  	
   

  	
  1.0126

  	
   

  	
  1.0117

  	
   

  	
  1.0108

  	
   

  	
  1.0100

  	
   

  
	
  28

  	
   

  	
  1.0211

  	
   

  	
  1.0197

  	
   

  	
  1.0184

  	
   

  	
  1.0172

  	
   

  	
  1.0160

  	
   

  	
  1.0149

  	
   

  	
  1.0138

  	
   

  	
  1.0128

  	
   

  	
  1.0119

  	
   

  	
  1.0110

  	
   

  
	
  29

  	
   

  	
  1.0231

  	
   

  	
  1.0217

  	
   

  	
  1.0202

  	
   

  	
  1.0189

  	
   

  	
  1.0176

  	
   

  	
  1.0163

  	
   

  	
  1.0152

  	
   

  	
  1.0141

  	
   

  	
  1.0130

  	
   

  	
  1.0120

  	
   

  
	
  30

  	
   

  	
  1.0254

  	
   

  	
  1.0238

  	
   

  	
  1.0222

  	
   

  	
  1.0207

  	
   

  	
  1.0193

  	
   

  	
  1.0180

  	
   

  	
  1.0167

  	
   

  	
  1.0155

  	
   

  	
  1.0143

  	
   

  	
  1.0132

  	
   

  
	
  31

  	
   

  	
  1.0279

  	
   

  	
  1.0262

  	
   

  	
  1.0244

  	
   

  	
  1.0228

  	
   

  	
  1.0213

  	
   

  	
  1.0198

  	
   

  	
  1.0184

  	
   

  	
  1.0170

  	
   

  	
  1.0158

  	
   

  	
  1.0146

  	
   

  
	
  32

  	
   

  	
  1.0307

  	
   

  	
  1.0288

  	
   

  	
  1.0269

  	
   

  	
  1.0251

  	
   

  	
  1.0234

  	
   

  	
  1.0218

  	
   

  	
  1.0202

  	
   

  	
  1.0188

  	
   

  	
  1.0174

  	
   

  	
  1.0160

  	
   

  
	
  33

  	
   

  	
  1.0338

  	
   

  	
  1.0317

  	
   

  	
  1.0296

  	
   

  	
  1.0277

  	
   

  	
  1.0258

  	
   

  	
  1.0240

  	
   

  	
  1.0223

  	
   

  	
  1.0207

  	
   

  	
  1.0192

  	
   

  	
  1.0177

  	
   

  
	
  34

  	
   

  	
  1.0373

  	
   

  	
  1.0349

  	
   

  	
  1.0327

  	
   

  	
  1.0305

  	
   

  	
  1.0285

  	
   

  	
  1.0265

  	
   

  	
  1.0247

  	
   

  	
  1.0229

  	
   

  	
  1.0212

  	
   

  	
  1.0196

  	
   

  
	
  35

  	
   

  	
  1.0411

  	
   

  	
  1.0385

  	
   

  	
  1.0361

  	
   

  	
  1.0337

  	
   

  	
  1.0315

  	
   

  	
  1.0293

  	
   

  	
  1.0273

  	
   

  	
  1.0253

  	
   

  	
  1.0234

  	
   

  	
  1.0217

  	
   

  
	
  36

  	
   

  	
  1.0452

  	
   

  	
  1.0425

  	
   

  	
  1.0398

  	
   

  	
  1.0372

  	
   

  	
  1.0347

  	
   

  	
  1.0324

  	
   

  	
  1.0301

  	
   

  	
  1.0280

  	
   

  	
  1.0260

  	
   

  	
  1.0240

  	
   

  
	
  37

  	
   

  	
  1.0499

  	
   

  	
  1.0468

  	
   

  	
  1.0439

  	
   

  	
  1.0411

  	
   

  	
  1.0384

  	
   

  	
  1.0358

  	
   

  	
  1.0334

  	
   

  	
  1.0310

  	
   

  	
  1.0288

  	
   

  	
  1.0266

  	
   

  
	
  38

  	
   

  	
  1.0550

  	
   

  	
  1.0517

  	
   

  	
  1.0485

  	
   

  	
  1.0454

  	
   

  	
  1.0425

  	
   

  	
  1.0396

  	
   

  	
  1.0369

  	
   

  	
  1.0344

  	
   

  	
  1.0319

  	
   

  	
  1.0295

  	
   

  
	
  39

  	
   

  	
  1.0606

  	
   

  	
  1.0570

  	
   

  	
  1.0535

  	
   

  	
  1.0502

  	
   

  	
  1.0470

  	
   

  	
  1.0439

  	
   

  	
  1.0409

  	
   

  	
  1.0381

  	
   

  	
  1.0354

  	
   

  	
  1.0328

  	
   

  
	
  40

  	
   

  	
  1.0668

  	
   

  	
  1.0629

  	
   

  	
  1.0591

  	
   

  	
  1.0555

  	
   

  	
  1.0520

  	
   

  	
  1.0486

  	
   

  	
  1.0453

  	
   

  	
  1.0422

  	
   

  	
  1.0393

  	
   

  	
  1.0364

  	
   

  
	
  41

  	
   

  	
  1.0736

  	
   

  	
  1.0694

  	
   

  	
  1.0653

  	
   

  	
  1.0613

  	
   

  	
  1.0575

  	
   

  	
  1.0538

  	
   

  	
  1.0502

  	
   

  	
  1.0468

  	
   

  	
  1.0436

  	
   

  	
  1.0405

  	
   

  
	
  42

  	
   

  	
  1.0811

  	
   

  	
  1.0765

  	
   

  	
  1.0721

  	
   

  	
  1.0677

  	
   

  	
  1.0636

  	
   

  	
  1.0595

  	
   

  	
  1.0557

  	
   

  	
  1.0519

  	
   

  	
  1.0484

  	
   

  	
  1.0450

  	
   

  
	
  43

  	
   

  	
  1.0893

  	
   

  	
  1.0843

  	
   

  	
  1.0795

  	
   

  	
  1.0748

  	
   

  	
  1.0703

  	
   

  	
  1.0659

  	
   

  	
  1.0616

  	
   

  	
  1.0576

  	
   

  	
  1.0536

  	
   

  	
  1.0499

  	
   

  
	
  44

  	
   

  	
  1.0982

  	
   

  	
  1.0928

  	
   

  	
  1.0876

  	
   

  	
  1.0825

  	
   

  	
  1.0776

  	
   

  	
  1.0728

  	
   

  	
  1.0682

  	
   

  	
  1.0637

  	
   

  	
  1.0594

  	
   

  	
  1.0553

  	
   

  
	
  45

  	
   

  	
  1.1079

  	
   

  	
  1.1021

  	
   

  	
  1.0964

  	
   

  	
  1.0909

  	
   

  	
  1.0855

  	
   

  	
  1.0803

  	
   

  	
  1.0753

  	
   

  	
  1.0704

  	
   

  	
  1.0658

  	
   

  	
  1.0613

  	
   

  
	
  46

  	
   

  	
  1.1183

  	
   

  	
  1.1121

  	
   

  	
  1.1060

  	
   

  	
  1.1000

  	
   

  	
  1.0942

  	
   

  	
  1.0885

  	
   

  	
  1.0831

  	
   

  	
  1.0778

  	
   

  	
  1.0727

  	
   

  	
  1.0678

  	
   

  
	
  47

  	
   

  	
  1.1296

  	
   

  	
  1.1229

  	
   

  	
  1.1163

  	
   

  	
  1.1099

  	
   

  	
  1.1036

  	
   

  	
  1.0975

  	
   

  	
  1.0915

  	
   

  	
  1.0858

  	
   

  	
  1.0802

  	
   

  	
  1.0749

  	
   

  
	
  48

  	
   

  	
  1.1418

  	
   

  	
  1.1346

  	
   

  	
  1.1275

  	
   

  	
  1.1206

  	
   

  	
  1.1138

  	
   

  	
  1.1071

  	
   

  	
  1.1007

  	
   

  	
  1.0944

  	
   

  	
  1.0884

  	
   

  	
  1.0826

  	
   

  
	
  49

  	
   

  	
  1.1550

  	
   

  	
  1.1472

  	
   

  	
  1.1396

  	
   

  	
  1.1321

  	
   

  	
  1.1248

  	
   

  	
  1.1176

  	
   

  	
  1.1107

  	
   

  	
  1.1039

  	
   

  	
  1.0973

  	
   

  	
  1.0910

  	
   

  
	
  50

  	
   

  	
  1.1691

  	
   

  	
  1.1609

  	
   

  	
  1.1527

  	
   

  	
  1.1446

  	
   

  	
  1.1367

  	
   

  	
  1.1290

  	
   

  	
  1.1215

  	
   

  	
  1.1141

  	
   

  	
  1.1070

  	
   

  	
  1.1001

  	
   

  
	
  51

  	
   

  	
  1.1844

  	
   

  	
  1.1756

  	
   

  	
  1.1668

  	
   

  	
  1.1582

  	
   

  	
  1.1497

  	
   

  	
  1.1413

  	
   

  	
  1.1332

  	
   

  	
  1.1252

  	
   

  	
  1.1175

  	
   

  	
  1.1100

  	
   

  
	
  52

  	
   

  	
  1.2009

  	
   

  	
  1.1914

  	
   

  	
  1.1821

  	
   

  	
  1.1728

  	
   

  	
  1.1637

  	
   

  	
  1.1547

  	
   

  	
  1.1459

  	
   

  	
  1.1374

  	
   

  	
  1.1290

  	
   

  	
  1.1209

  	
   

  
	
  53

  	
   

  	
  1.2186

  	
   

  	
  1.2085

  	
   

  	
  1.1985

  	
   

  	
  1.1886

  	
   

  	
  1.1789

  	
   

  	
  1.1692

  	
   

  	
  1.1598

  	
   

  	
  1.1505

  	
   

  	
  1.1415

  	
   

  	
  1.1327

  	
   

  
	
  54

  	
   

  	
  1.2377

  	
   

  	
  1.2270

  	
   

  	
  1.2164

  	
   

  	
  1.2058

  	
   

  	
  1.1953

  	
   

  	
  1.1850

  	
   

  	
  1.1748

  	
   

  	
  1.1649

  	
   

  	
  1.1551

  	
   

  	
  1.1456

  	
   

  
	
  55

  	
   

  	
  1.2584

  	
   

  	
  1.2470

  	
   

  	
  1.2357

  	
   

  	
  1.2244

  	
   

  	
  1.2132

  	
   

  	
  1.2021

  	
   

  	
  1.1912

  	
   

  	
  1.1805

  	
   

  	
  1.1700

  	
   

  	
  1.1597

  	
   

  
	
  56

  	
   

  	
  1.2807

  	
   

  	
  1.2687

  	
   

  	
  1.2566

  	
   

  	
  1.2446

  	
   

  	
  1.2326

  	
   

  	
  1.2208

  	
   

  	
  1.2091

  	
   

  	
  1.1976

  	
   

  	
  1.1862

  	
   

  	
  1.1751

  	
   

  
	
  57

  	
   

  	
  1.3049

  	
   

  	
  1.2921

  	
   

  	
  1.2793

  	
   

  	
  1.2665

  	
   

  	
  1.2538

  	
   

  	
  1.2411

  	
   

  	
  1.2286

  	
   

  	
  1.2162

  	
   

  	
  1.2040

  	
   

  	
  1.1921

  	
   

  
	
  58

  	
   

  	
  1.3311

  	
   

  	
  1.3175

  	
   

  	
  1.3040

  	
   

  	
  1.2904

  	
   

  	
  1.2768

  	
   

  	
  1.2633

  	
   

  	
  1.2499

  	
   

  	
  1.2366

  	
   

  	
  1.2235

  	
   

  	
  1.2107

  	
   

  
	
  59

  	
   

  	
  1.3595

  	
   

  	
  1.3452

  	
   

  	
  1.3308

  	
   

  	
  1.3164

  	
   

  	
  1.3019

  	
   

  	
  1.2875

  	
   

  	
  1.2732

  	
   

  	
  1.2590

  	
   

  	
  1.2449

  	
   

  	
  1.2311

  	
   

  
	
  60

  	
   

  	
  1.3903

  	
   

  	
  1.3752

  	
   

  	
  1.3600

  	
   

  	
  1.3447

  	
   

  	
  1.3294

  	
   

  	
  1.3140

  	
   

  	
  1.2987

  	
   

  	
  1.2835

  	
   

  	
  1.2684

  	
   

  	
  1.2536

  	
   

  
	
  61

  	
   

  	
  1.4239

  	
   

  	
  1.4079

  	
   

  	
  1.3918

  	
   

  	
  1.3756

  	
   

  	
  1.3593

  	
   

  	
  1.3430

  	
   

  	
  1.3267

  	
   

  	
  1.3104

  	
   

  	
  1.2943

  	
   

  	
  1.2783

  	
   

  
	
  62

  	
   

  	
  1.4603

  	
   

  	
  1.4435

  	
   

  	
  1.4264

  	
   

  	
  1.4093

  	
   

  	
  1.3920

  	
   

  	
  1.3746

  	
   

  	
  1.3572

  	
   

  	
  1.3399

  	
   

  	
  1.3226

  	
   

  	
  1.3055

  	
   

  
	
  63

  	
   

  	
  1.4999

  	
   

  	
  1.4821

  	
   

  	
  1.4641

  	
   

  	
  1.4460

  	
   

  	
  1.4276

  	
   

  	
  1.4092

  	
   

  	
  1.3907

  	
   

  	
  1.3722

  	
   

  	
  1.3537

  	
   

  	
  1.3354

  	
   

  
	
  64

  	
   

  	
  1.5428

  	
   

  	
  1.5241

  	
   

  	
  1.5051

  	
   

  	
  1.4859

  	
   

  	
  1.4664

  	
   

  	
  1.4468

  	
   

  	
  1.4272

  	
   

  	
  1.4074

  	
   

  	
  1.3877

  	
   

  	
  1.3681

  	
   

  
	
  65

  	
   

  	
  1.5892

  	
   

  	
  1.5695

  	
   

  	
  1.5495

  	
   

  	
  1.5291

  	
   

  	
  1.5086

  	
   

  	
  1.4878

  	
   

  	
  1.4669

  	
   

  	
  1.4459

  	
   

  	
  1.4249

  	
   

  	
  1.4039

  	
   

  
	
  66

  	
   

  	
  1.6393

  	
   

  	
  1.6185

  	
   

  	
  1.5974

  	
   

  	
  1.5759

  	
   

  	
  1.5541

  	
   

  	
  1.5321

  	
   

  	
  1.5099

  	
   

  	
  1.4876

  	
   

  	
  1.4652

  	
   

  	
  1.4428

  	
   

  
	
  67

  	
   

  	
  1.6931

  	
   

  	
  1.6712

  	
   

  	
  1.6489

  	
   

  	
  1.6262

  	
   

  	
  1.6032

  	
   

  	
  1.5799

  	
   

  	
  1.5564

  	
   

  	
  1.5326

  	
   

  	
  1.5088

  	
   

  	
  1.4849

  	
   

  
	
  68

  	
   

  	
  1.7510

  	
   

  	
  1.7280

  	
   

  	
  1.7045

  	
   

  	
  1.6806

  	
   

  	
  1.6562

  	
   

  	
  1.6316

  	
   

  	
  1.6066

  	
   

  	
  1.5814

  	
   

  	
  1.5560

  	
   

  	
  1.5305

  	
   

  
	
  69

  	
   

  	
  1.8139

  	
   

  	
  1.7896

  	
   

  	
  1.7649

  	
   

  	
  1.7396

  	
   

  	
  1.7139

  	
   

  	
  1.6878

  	
   

  	
  1.6613

  	
   

  	
  1.6345

  	
   

  	
  1.6075

  	
   

  	
  1.5804

  	
   

  
	
  70

  	
   

  	
  1.8824

  	
   

  	
  1.8569

  	
   

  	
  1.8307

  	
   

  	
  1.8041

  	
   

  	
  1.7769

  	
   

  	
  1.7493

  	
   

  	
  1.7212

  	
   

  	
  1.6928

  	
   

  	
  1.6641

  	
   

  	
  1.6352

  	
   

  



 


40

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  60

  	
   

  	
  61

  	
   

  	
  62

  	
   

  	
  63

  	
   

  	
  64

  	
   

  	
  65

  	
   

  	
  66

  	
   

  	
  67

  	
   

  	
  68

  	
   

  	
  69

  	
   

  
	
  20

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0046

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  
	
  21

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  
	
  22

  	
   

  	
  1.0061

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0035

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  
	
  23

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0057

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  
	
  24

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  25

  	
   

  	
  1.0078

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  
	
  26

  	
   

  	
  1.0085

  	
   

  	
  1.0078

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0051

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  
	
  27

  	
   

  	
  1.0093

  	
   

  	
  1.0085

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0051

  	
   

  	
  1.0046

  	
   

  	
  1.0042

  	
   

  
	
  28

  	
   

  	
  1.0101

  	
   

  	
  1.0093

  	
   

  	
  1.0086

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0055

  	
   

  	
  1.0050

  	
   

  	
  1.0046

  	
   

  
	
  29

  	
   

  	
  1.0111

  	
   

  	
  1.0102

  	
   

  	
  1.0094

  	
   

  	
  1.0086

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  	
  1.0055

  	
   

  	
  1.0050

  	
   

  
	
  30

  	
   

  	
  1.0122

  	
   

  	
  1.0112

  	
   

  	
  1.0103

  	
   

  	
  1.0095

  	
   

  	
  1.0087

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  
	
  31

  	
   

  	
  1.0134

  	
   

  	
  1.0124

  	
   

  	
  1.0114

  	
   

  	
  1.0104

  	
   

  	
  1.0095

  	
   

  	
  1.0087

  	
   

  	
  1.0080

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  
	
  32

  	
   

  	
  1.0148

  	
   

  	
  1.0136

  	
   

  	
  1.0125

  	
   

  	
  1.0115

  	
   

  	
  1.0105

  	
   

  	
  1.0096

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  
	
  33

  	
   

  	
  1.0163

  	
   

  	
  1.0151

  	
   

  	
  1.0138

  	
   

  	
  1.0127

  	
   

  	
  1.0116

  	
   

  	
  1.0106

  	
   

  	
  1.0097

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  
	
  34

  	
   

  	
  1.0181

  	
   

  	
  1.0166

  	
   

  	
  1.0153

  	
   

  	
  1.0140

  	
   

  	
  1.0129

  	
   

  	
  1.0118

  	
   

  	
  1.0107

  	
   

  	
  1.0097

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  
	
  35

  	
   

  	
  1.0200

  	
   

  	
  1.0184

  	
   

  	
  1.0170

  	
   

  	
  1.0156

  	
   

  	
  1.0143

  	
   

  	
  1.0130

  	
   

  	
  1.0119

  	
   

  	
  1.0108

  	
   

  	
  1.0098

  	
   

  	
  1.0089

  	
   

  
	
  36

  	
   

  	
  1.0222

  	
   

  	
  1.0204

  	
   

  	
  1.0188

  	
   

  	
  1.0173

  	
   

  	
  1.0158

  	
   

  	
  1.0145

  	
   

  	
  1.0132

  	
   

  	
  1.0120

  	
   

  	
  1.0109

  	
   

  	
  1.0099

  	
   

  
	
  37

  	
   

  	
  1.0246

  	
   

  	
  1.0227

  	
   

  	
  1.0209

  	
   

  	
  1.0192

  	
   

  	
  1.0176

  	
   

  	
  1.0161

  	
   

  	
  1.0147

  	
   

  	
  1.0134

  	
   

  	
  1.0121

  	
   

  	
  1.0110

  	
   

  
	
  38

  	
   

  	
  1.0273

  	
   

  	
  1.0252

  	
   

  	
  1.0232

  	
   

  	
  1.0213

  	
   

  	
  1.0196

  	
   

  	
  1.0179

  	
   

  	
  1.0164

  	
   

  	
  1.0149

  	
   

  	
  1.0135

  	
   

  	
  1.0123

  	
   

  
	
  39

  	
   

  	
  1.0303

  	
   

  	
  1.0280

  	
   

  	
  1.0258

  	
   

  	
  1.0238

  	
   

  	
  1.0218

  	
   

  	
  1.0200

  	
   

  	
  1.0182

  	
   

  	
  1.0166

  	
   

  	
  1.0151

  	
   

  	
  1.0137

  	
   

  
	
  40

  	
   

  	
  1.0337

  	
   

  	
  1.0312

  	
   

  	
  1.0288

  	
   

  	
  1.0265

  	
   

  	
  1.0243

  	
   

  	
  1.0223

  	
   

  	
  1.0204

  	
   

  	
  1.0186

  	
   

  	
  1.0169

  	
   

  	
  1.0153

  	
   

  
	
  41

  	
   

  	
  1.0375

  	
   

  	
  1.0347

  	
   

  	
  1.0320

  	
   

  	
  1.0295

  	
   

  	
  1.0271

  	
   

  	
  1.0249

  	
   

  	
  1.0228

  	
   

  	
  1.0208

  	
   

  	
  1.0189

  	
   

  	
  1.0172

  	
   

  
	
  42

  	
   

  	
  1.0417

  	
   

  	
  1.0386

  	
   

  	
  1.0357

  	
   

  	
  1.0329

  	
   

  	
  1.0303

  	
   

  	
  1.0278

  	
   

  	
  1.0254

  	
   

  	
  1.0232

  	
   

  	
  1.0212

  	
   

  	
  1.0193

  	
   

  
	
  43

  	
   

  	
  1.0463

  	
   

  	
  1.0429

  	
   

  	
  1.0397

  	
   

  	
  1.0366

  	
   

  	
  1.0337

  	
   

  	
  1.0310

  	
   

  	
  1.0284

  	
   

  	
  1.0260

  	
   

  	
  1.0237

  	
   

  	
  1.0216

  	
   

  
	
  44

  	
   

  	
  1.0514

  	
   

  	
  1.0477

  	
   

  	
  1.0441

  	
   

  	
  1.0408

  	
   

  	
  1.0376

  	
   

  	
  1.0346

  	
   

  	
  1.0317

  	
   

  	
  1.0290

  	
   

  	
  1.0265

  	
   

  	
  1.0241

  	
   

  
	
  45

  	
   

  	
  1.0570

  	
   

  	
  1.0529

  	
   

  	
  1.0490

  	
   

  	
  1.0453

  	
   

  	
  1.0418

  	
   

  	
  1.0385

  	
   

  	
  1.0353

  	
   

  	
  1.0324

  	
   

  	
  1.0296

  	
   

  	
  1.0269

  	
   

  
	
  46

  	
   

  	
  1.0631

  	
   

  	
  1.0586

  	
   

  	
  1.0543

  	
   

  	
  1.0503

  	
   

  	
  1.0464

  	
   

  	
  1.0427

  	
   

  	
  1.0393

  	
   

  	
  1.0360

  	
   

  	
  1.0329

  	
   

  	
  1.0300

  	
   

  
	
  47

  	
   

  	
  1.0697

  	
   

  	
  1.0648

  	
   

  	
  1.0602

  	
   

  	
  1.0557

  	
   

  	
  1.0514

  	
   

  	
  1.0474

  	
   

  	
  1.0436

  	
   

  	
  1.0400

  	
   

  	
  1.0366

  	
   

  	
  1.0334

  	
   

  
	
  48

  	
   

  	
  1.0770

  	
   

  	
  1.0716

  	
   

  	
  1.0665

  	
   

  	
  1.0616

  	
   

  	
  1.0569

  	
   

  	
  1.0525

  	
   

  	
  1.0483

  	
   

  	
  1.0444

  	
   

  	
  1.0406

  	
   

  	
  1.0371

  	
   

  
	
  49

  	
   

  	
  1.0849

  	
   

  	
  1.0790

  	
   

  	
  1.0734

  	
   

  	
  1.0680

  	
   

  	
  1.0629

  	
   

  	
  1.0581

  	
   

  	
  1.0535

  	
   

  	
  1.0491

  	
   

  	
  1.0450

  	
   

  	
  1.0411

  	
   

  
	
  50

  	
   

  	
  1.0935

  	
   

  	
  1.0871

  	
   

  	
  1.0809

  	
   

  	
  1.0751

  	
   

  	
  1.0695

  	
   

  	
  1.0642

  	
   

  	
  1.0591

  	
   

  	
  1.0543

  	
   

  	
  1.0498

  	
   

  	
  1.0455

  	
   

  
	
  51

  	
   

  	
  1.1028

  	
   

  	
  1.0959

  	
   

  	
  1.0892

  	
   

  	
  1.0828

  	
   

  	
  1.0766

  	
   

  	
  1.0708

  	
   

  	
  1.0653

  	
   

  	
  1.0600

  	
   

  	
  1.0550

  	
   

  	
  1.0503

  	
   

  
	
  52

  	
   

  	
  1.1130

  	
   

  	
  1.1054

  	
   

  	
  1.0982

  	
   

  	
  1.0912

  	
   

  	
  1.0845

  	
   

  	
  1.0781

  	
   

  	
  1.0720

  	
   

  	
  1.0663

  	
   

  	
  1.0608

  	
   

  	
  1.0556

  	
   

  
	
  53

  	
   

  	
  1.1242

  	
   

  	
  1.1159

  	
   

  	
  1.1080

  	
   

  	
  1.1004

  	
   

  	
  1.0931

  	
   

  	
  1.0861

  	
   

  	
  1.0794

  	
   

  	
  1.0731

  	
   

  	
  1.0671

  	
   

  	
  1.0614

  	
   

  
	
  54

  	
   

  	
  1.1364

  	
   

  	
  1.1274

  	
   

  	
  1.1188

  	
   

  	
  1.1105

  	
   

  	
  1.1025

  	
   

  	
  1.0949

  	
   

  	
  1.0876

  	
   

  	
  1.0807

  	
   

  	
  1.0741

  	
   

  	
  1.0678

  	
   

  
	
  55

  	
   

  	
  1.1497

  	
   

  	
  1.1400

  	
   

  	
  1.1306

  	
   

  	
  1.1216

  	
   

  	
  1.1129

  	
   

  	
  1.1046

  	
   

  	
  1.0966

  	
   

  	
  1.0890

  	
   

  	
  1.0818

  	
   

  	
  1.0749

  	
   

  
	
  56

  	
   

  	
  1.1643

  	
   

  	
  1.1538

  	
   

  	
  1.1436

  	
   

  	
  1.1338

  	
   

  	
  1.1243

  	
   

  	
  1.1152

  	
   

  	
  1.1065

  	
   

  	
  1.0982

  	
   

  	
  1.0903

  	
   

  	
  1.0828

  	
   

  
	
  57

  	
   

  	
  1.1804

  	
   

  	
  1.1690

  	
   

  	
  1.1580

  	
   

  	
  1.1473

  	
   

  	
  1.1370

  	
   

  	
  1.1271

  	
   

  	
  1.1175

  	
   

  	
  1.1084

  	
   

  	
  1.0997

  	
   

  	
  1.0915

  	
   

  
	
  58

  	
   

  	
  1.1981

  	
   

  	
  1.1858

  	
   

  	
  1.1738

  	
   

  	
  1.1622

  	
   

  	
  1.1510

  	
   

  	
  1.1402

  	
   

  	
  1.1298

  	
   

  	
  1.1198

  	
   

  	
  1.1103

  	
   

  	
  1.1012

  	
   

  
	
  59

  	
   

  	
  1.2175

  	
   

  	
  1.2042

  	
   

  	
  1.1913

  	
   

  	
  1.1787

  	
   

  	
  1.1665

  	
   

  	
  1.1547

  	
   

  	
  1.1434

  	
   

  	
  1.1325

  	
   

  	
  1.1221

  	
   

  	
  1.1121

  	
   

  
	
  60

  	
   

  	
  1.2390

  	
   

  	
  1.2246

  	
   

  	
  1.2106

  	
   

  	
  1.1970

  	
   

  	
  1.1837

  	
   

  	
  1.1709

  	
   

  	
  1.1585

  	
   

  	
  1.1466

  	
   

  	
  1.1352

  	
   

  	
  1.1243

  	
   

  
	
  61

  	
   

  	
  1.2626

  	
   

  	
  1.2471

  	
   

  	
  1.2320

  	
   

  	
  1.2172

  	
   

  	
  1.2028

  	
   

  	
  1.1889

  	
   

  	
  1.1754

  	
   

  	
  1.1624

  	
   

  	
  1.1499

  	
   

  	
  1.1380

  	
   

  
	
  62

  	
   

  	
  1.2886

  	
   

  	
  1.2720

  	
   

  	
  1.2556

  	
   

  	
  1.2396

  	
   

  	
  1.2241

  	
   

  	
  1.2089

  	
   

  	
  1.1942

  	
   

  	
  1.1800

  	
   

  	
  1.1664

  	
   

  	
  1.1533

  	
   

  
	
  63

  	
   

  	
  1.3172

  	
   

  	
  1.2993

  	
   

  	
  1.2817

  	
   

  	
  1.2644

  	
   

  	
  1.2475

  	
   

  	
  1.2311

  	
   

  	
  1.2151

  	
   

  	
  1.1997

  	
   

  	
  1.1847

  	
   

  	
  1.1704

  	
   

  
	
  64

  	
   

  	
  1.3487

  	
   

  	
  1.3294

  	
   

  	
  1.3104

  	
   

  	
  1.2918

  	
   

  	
  1.2735

  	
   

  	
  1.2557

  	
   

  	
  1.2383

  	
   

  	
  1.2215

  	
   

  	
  1.2051

  	
   

  	
  1.1894

  	
   

  
	
  65

  	
   

  	
  1.3830

  	
   

  	
  1.3623

  	
   

  	
  1.3419

  	
   

  	
  1.3218

  	
   

  	
  1.3021

  	
   

  	
  1.2827

  	
   

  	
  1.2639

  	
   

  	
  1.2456

  	
   

  	
  1.2278

  	
   

  	
  1.2106

  	
   

  
	
  66

  	
   

  	
  1.4204

  	
   

  	
  1.3983

  	
   

  	
  1.3763

  	
   

  	
  1.3547

  	
   

  	
  1.3334

  	
   

  	
  1.3125

  	
   

  	
  1.2920

  	
   

  	
  1.2721

  	
   

  	
  1.2527

  	
   

  	
  1.2340

  	
   

  
	
  67

  	
   

  	
  1.4610

  	
   

  	
  1.4373

  	
   

  	
  1.4137

  	
   

  	
  1.3904

  	
   

  	
  1.3674

  	
   

  	
  1.3449

  	
   

  	
  1.3227

  	
   

  	
  1.3011

  	
   

  	
  1.2801

  	
   

  	
  1.2596

  	
   

  
	
  68

  	
   

  	
  1.5050

  	
   

  	
  1.4796

  	
   

  	
  1.4544

  	
   

  	
  1.4294

  	
   

  	
  1.4046

  	
   

  	
  1.3803

  	
   

  	
  1.3564

  	
   

  	
  1.3329

  	
   

  	
  1.3101

  	
   

  	
  1.2878

  	
   

  
	
  69

  	
   

  	
  1.5532

  	
   

  	
  1.5261

  	
   

  	
  1.4990

  	
   

  	
  1.4722

  	
   

  	
  1.4456

  	
   

  	
  1.4193

  	
   

  	
  1.3935

  	
   

  	
  1.3681

  	
   

  	
  1.3433

  	
   

  	
  1.3191

  	
   

  
	
  70

  	
   

  	
  1.6062

  	
   

  	
  1.5772

  	
   

  	
  1.5482

  	
   

  	
  1.5194

  	
   

  	
  1.4908

  	
   

  	
  1.4625

  	
   

  	
  1.4346

  	
   

  	
  1.4072

  	
   

  	
  1.3803

  	
   

  	
  1.3540

  	
   

  



 


41

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  70

  	
   

  	
  71

  	
   

  	
  72

  	
   

  	
  73

  	
   

  	
  74

  	
   

  	
  75

  	
   

  	
  76

  	
   

  	
  77

  	
   

  	
  78

  	
   

  	
  79

  	
   

  
	
  20

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  21

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  
	
  22

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  
	
  23

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  
	
  24

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  
	
  25

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  
	
  26

  	
   

  	
  1.0035

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0019

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  
	
  27

  	
   

  	
  1.0038

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  
	
  28

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  
	
  29

  	
   

  	
  1.0045

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  
	
  30

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  31

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  
	
  32

  	
   

  	
  1.0059

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0032

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  
	
  33

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  
	
  34

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  
	
  35

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  
	
  36

  	
   

  	
  1.0089

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  37

  	
   

  	
  1.0099

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  
	
  38

  	
   

  	
  1.0111

  	
   

  	
  1.0100

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0073

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0041

  	
   

  
	
  39

  	
   

  	
  1.0124

  	
   

  	
  1.0112

  	
   

  	
  1.0101

  	
   

  	
  1.0091

  	
   

  	
  1.0081

  	
   

  	
  1.0073

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0046

  	
   

  
	
  40

  	
   

  	
  1.0139

  	
   

  	
  1.0125

  	
   

  	
  1.0113

  	
   

  	
  1.0102

  	
   

  	
  1.0091

  	
   

  	
  1.0082

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0052

  	
   

  
	
  41

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  	
  1.0114

  	
   

  	
  1.0103

  	
   

  	
  1.0092

  	
   

  	
  1.0083

  	
   

  	
  1.0074

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  
	
  42

  	
   

  	
  1.0175

  	
   

  	
  1.0158

  	
   

  	
  1.0143

  	
   

  	
  1.0128

  	
   

  	
  1.0116

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  
	
  43

  	
   

  	
  1.0196

  	
   

  	
  1.0177

  	
   

  	
  1.0160

  	
   

  	
  1.0144

  	
   

  	
  1.0130

  	
   

  	
  1.0117

  	
   

  	
  1.0105

  	
   

  	
  1.0094

  	
   

  	
  1.0085

  	
   

  	
  1.0076

  	
   

  
	
  44

  	
   

  	
  1.0219

  	
   

  	
  1.0199

  	
   

  	
  1.0180

  	
   

  	
  1.0162

  	
   

  	
  1.0146

  	
   

  	
  1.0132

  	
   

  	
  1.0118

  	
   

  	
  1.0106

  	
   

  	
  1.0095

  	
   

  	
  1.0085

  	
   

  
	
  45

  	
   

  	
  1.0245

  	
   

  	
  1.0222

  	
   

  	
  1.0201

  	
   

  	
  1.0182

  	
   

  	
  1.0164

  	
   

  	
  1.0148

  	
   

  	
  1.0133

  	
   

  	
  1.0120

  	
   

  	
  1.0107

  	
   

  	
  1.0096

  	
   

  
	
  46

  	
   

  	
  1.0273

  	
   

  	
  1.0248

  	
   

  	
  1.0225

  	
   

  	
  1.0203

  	
   

  	
  1.0184

  	
   

  	
  1.0166

  	
   

  	
  1.0149

  	
   

  	
  1.0134

  	
   

  	
  1.0121

  	
   

  	
  1.0108

  	
   

  
	
  47

  	
   

  	
  1.0304

  	
   

  	
  1.0276

  	
   

  	
  1.0250

  	
   

  	
  1.0227

  	
   

  	
  1.0205

  	
   

  	
  1.0185

  	
   

  	
  1.0167

  	
   

  	
  1.0150

  	
   

  	
  1.0135

  	
   

  	
  1.0121

  	
   

  
	
  48

  	
   

  	
  1.0338

  	
   

  	
  1.0307

  	
   

  	
  1.0279

  	
   

  	
  1.0252

  	
   

  	
  1.0228

  	
   

  	
  1.0206

  	
   

  	
  1.0186

  	
   

  	
  1.0168

  	
   

  	
  1.0151

  	
   

  	
  1.0136

  	
   

  
	
  49

  	
   

  	
  1.0375

  	
   

  	
  1.0341

  	
   

  	
  1.0309

  	
   

  	
  1.0280

  	
   

  	
  1.0254

  	
   

  	
  1.0229

  	
   

  	
  1.0207

  	
   

  	
  1.0187

  	
   

  	
  1.0168

  	
   

  	
  1.0151

  	
   

  
	
  50

  	
   

  	
  1.0415

  	
   

  	
  1.0378

  	
   

  	
  1.0343

  	
   

  	
  1.0311

  	
   

  	
  1.0282

  	
   

  	
  1.0255

  	
   

  	
  1.0230

  	
   

  	
  1.0207

  	
   

  	
  1.0187

  	
   

  	
  1.0168

  	
   

  
	
  51

  	
   

  	
  1.0459

  	
   

  	
  1.0418

  	
   

  	
  1.0380

  	
   

  	
  1.0345

  	
   

  	
  1.0312

  	
   

  	
  1.0282

  	
   

  	
  1.0255

  	
   

  	
  1.0230

  	
   

  	
  1.0207

  	
   

  	
  1.0187

  	
   

  
	
  52

  	
   

  	
  1.0508

  	
   

  	
  1.0462

  	
   

  	
  1.0420

  	
   

  	
  1.0381

  	
   

  	
  1.0346

  	
   

  	
  1.0313

  	
   

  	
  1.0283

  	
   

  	
  1.0255

  	
   

  	
  1.0230

  	
   

  	
  1.0207

  	
   

  
	
  53

  	
   

  	
  1.0561

  	
   

  	
  1.0511

  	
   

  	
  1.0465

  	
   

  	
  1.0422

  	
   

  	
  1.0382

  	
   

  	
  1.0346

  	
   

  	
  1.0313

  	
   

  	
  1.0282

  	
   

  	
  1.0254

  	
   

  	
  1.0229

  	
   

  
	
  54

  	
   

  	
  1.0620

  	
   

  	
  1.0565

  	
   

  	
  1.0514

  	
   

  	
  1.0466

  	
   

  	
  1.0423

  	
   

  	
  1.0383

  	
   

  	
  1.0346

  	
   

  	
  1.0312

  	
   

  	
  1.0282

  	
   

  	
  1.0254

  	
   

  
	
  55

  	
   

  	
  1.0685

  	
   

  	
  1.0624

  	
   

  	
  1.0568

  	
   

  	
  1.0516

  	
   

  	
  1.0468

  	
   

  	
  1.0424

  	
   

  	
  1.0383

  	
   

  	
  1.0346

  	
   

  	
  1.0312

  	
   

  	
  1.0281

  	
   

  
	
  56

  	
   

  	
  1.0757

  	
   

  	
  1.0690

  	
   

  	
  1.0628

  	
   

  	
  1.0571

  	
   

  	
  1.0518

  	
   

  	
  1.0469

  	
   

  	
  1.0424

  	
   

  	
  1.0383

  	
   

  	
  1.0345

  	
   

  	
  1.0311

  	
   

  
	
  57

  	
   

  	
  1.0837

  	
   

  	
  1.0763

  	
   

  	
  1.0695

  	
   

  	
  1.0632

  	
   

  	
  1.0574

  	
   

  	
  1.0520

  	
   

  	
  1.0470

  	
   

  	
  1.0425

  	
   

  	
  1.0383

  	
   

  	
  1.0345

  	
   

  
	
  58

  	
   

  	
  1.0926

  	
   

  	
  1.0846

  	
   

  	
  1.0771

  	
   

  	
  1.0701

  	
   

  	
  1.0636

  	
   

  	
  1.0577

  	
   

  	
  1.0522

  	
   

  	
  1.0471

  	
   

  	
  1.0425

  	
   

  	
  1.0383

  	
   

  
	
  59

  	
   

  	
  1.1027

  	
   

  	
  1.0938

  	
   

  	
  1.0855

  	
   

  	
  1.0778

  	
   

  	
  1.0707

  	
   

  	
  1.0641

  	
   

  	
  1.0580

  	
   

  	
  1.0524

  	
   

  	
  1.0473

  	
   

  	
  1.0426

  	
   

  
	
  60

  	
   

  	
  1.1139

  	
   

  	
  1.1042

  	
   

  	
  1.0950

  	
   

  	
  1.0865

  	
   

  	
  1.0786

  	
   

  	
  1.0714

  	
   

  	
  1.0646

  	
   

  	
  1.0584

  	
   

  	
  1.0528

  	
   

  	
  1.0476

  	
   

  
	
  61

  	
   

  	
  1.1266

  	
   

  	
  1.1158

  	
   

  	
  1.1058

  	
   

  	
  1.0964

  	
   

  	
  1.0877

  	
   

  	
  1.0796

  	
   

  	
  1.0721

  	
   

  	
  1.0653

  	
   

  	
  1.0589

  	
   

  	
  1.0532

  	
   

  
	
  62

  	
   

  	
  1.1408

  	
   

  	
  1.1289

  	
   

  	
  1.1178

  	
   

  	
  1.1075

  	
   

  	
  1.0978

  	
   

  	
  1.0889

  	
   

  	
  1.0806

  	
   

  	
  1.0730

  	
   

  	
  1.0660

  	
   

  	
  1.0596

  	
   

  
	
  63

  	
   

  	
  1.1567

  	
   

  	
  1.1436

  	
   

  	
  1.1314

  	
   

  	
  1.1200

  	
   

  	
  1.1093

  	
   

  	
  1.0994

  	
   

  	
  1.0903

  	
   

  	
  1.0818

  	
   

  	
  1.0740

  	
   

  	
  1.0668

  	
   

  
	
  64

  	
   

  	
  1.1744

  	
   

  	
  1.1601

  	
   

  	
  1.1466

  	
   

  	
  1.1340

  	
   

  	
  1.1223

  	
   

  	
  1.1113

  	
   

  	
  1.1011

  	
   

  	
  1.0917

  	
   

  	
  1.0831

  	
   

  	
  1.0751

  	
   

  
	
  65

  	
   

  	
  1.1941

  	
   

  	
  1.1784

  	
   

  	
  1.1636

  	
   

  	
  1.1497

  	
   

  	
  1.1367

  	
   

  	
  1.1246

  	
   

  	
  1.1134

  	
   

  	
  1.1029

  	
   

  	
  1.0933

  	
   

  	
  1.0844

  	
   

  
	
  66

  	
   

  	
  1.2160

  	
   

  	
  1.1987

  	
   

  	
  1.1825

  	
   

  	
  1.1672

  	
   

  	
  1.1529

  	
   

  	
  1.1395

  	
   

  	
  1.1270

  	
   

  	
  1.1154

  	
   

  	
  1.1047

  	
   

  	
  1.0949

  	
   

  
	
  67

  	
   

  	
  1.2399

  	
   

  	
  1.2211

  	
   

  	
  1.2032

  	
   

  	
  1.1864

  	
   

  	
  1.1707

  	
   

  	
  1.1559

  	
   

  	
  1.1421

  	
   

  	
  1.1293

  	
   

  	
  1.1174

  	
   

  	
  1.1065

  	
   

  
	
  68

  	
   

  	
  1.2663

  	
   

  	
  1.2457

  	
   

  	
  1.2262

  	
   

  	
  1.2077

  	
   

  	
  1.1904

  	
   

  	
  1.1741

  	
   

  	
  1.1589

  	
   

  	
  1.1448

  	
   

  	
  1.1316

  	
   

  	
  1.1194

  	
   

  
	
  69

  	
   

  	
  1.2957

  	
   

  	
  1.2732

  	
   

  	
  1.2518

  	
   

  	
  1.2316

  	
   

  	
  1.2125

  	
   

  	
  1.1946

  	
   

  	
  1.1778

  	
   

  	
  1.1621

  	
   

  	
  1.1476

  	
   

  	
  1.1341

  	
   

  
	
  70

  	
   

  	
  1.3285

  	
   

  	
  1.3039

  	
   

  	
  1.2805

  	
   

  	
  1.2583

  	
   

  	
  1.2374

  	
   

  	
  1.2177

  	
   

  	
  1.1992

  	
   

  	
  1.1819

  	
   

  	
  1.1657

  	
   

  	
  1.1507

  	
   

  



 


42

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  80

  	
   

  	
  81

  	
   

  	
  82

  	
   

  	
  83

  	
   

  	
  84

  	
   

  	
  85

  	
   

  	
  86

  	
   

  	
  87

  	
   

  	
  88

  	
   

  	
  89

  	
   

  
	
  20

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  
	
  21

  	
   

  	
  1.0009

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  22

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  23

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  24

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  
	
  25

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  
	
  26

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  
	
  27

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  28

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  29

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  
	
  30

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  31

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  
	
  32

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  
	
  33

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  
	
  34

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0008

  	
   

  
	
  35

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  
	
  36

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  37

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  
	
  38

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  
	
  39

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  
	
  40

  	
   

  	
  1.0047

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0015

  	
   

  
	
  41

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0017

  	
   

  
	
  42

  	
   

  	
  1.0060

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  
	
  43

  	
   

  	
  1.0068

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0042

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  
	
  44

  	
   

  	
  1.0076

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  
	
  45

  	
   

  	
  1.0086

  	
   

  	
  1.0077

  	
   

  	
  1.0069

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  
	
  46

  	
   

  	
  1.0097

  	
   

  	
  1.0087

  	
   

  	
  1.0077

  	
   

  	
  1.0069

  	
   

  	
  1.0062

  	
   

  	
  1.0055

  	
   

  	
  1.0049

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0033

  	
   

  
	
  47

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  	
  1.0087

  	
   

  	
  1.0078

  	
   

  	
  1.0069

  	
   

  	
  1.0062

  	
   

  	
  1.0055

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  
	
  48

  	
   

  	
  1.0122

  	
   

  	
  1.0109

  	
   

  	
  1.0098

  	
   

  	
  1.0087

  	
   

  	
  1.0078

  	
   

  	
  1.0069

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  
	
  49

  	
   

  	
  1.0136

  	
   

  	
  1.0122

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  	
  1.0087

  	
   

  	
  1.0077

  	
   

  	
  1.0069

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  
	
  50

  	
   

  	
  1.0151

  	
   

  	
  1.0135

  	
   

  	
  1.0121

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  	
  1.0086

  	
   

  	
  1.0077

  	
   

  	
  1.0068

  	
   

  	
  1.0060

  	
   

  	
  1.0053

  	
   

  
	
  51

  	
   

  	
  1.0168

  	
   

  	
  1.0151

  	
   

  	
  1.0135

  	
   

  	
  1.0121

  	
   

  	
  1.0108

  	
   

  	
  1.0096

  	
   

  	
  1.0086

  	
   

  	
  1.0076

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  
	
  52

  	
   

  	
  1.0186

  	
   

  	
  1.0167

  	
   

  	
  1.0150

  	
   

  	
  1.0134

  	
   

  	
  1.0120

  	
   

  	
  1.0107

  	
   

  	
  1.0095

  	
   

  	
  1.0085

  	
   

  	
  1.0075

  	
   

  	
  1.0066

  	
   

  
	
  53

  	
   

  	
  1.0206

  	
   

  	
  1.0185

  	
   

  	
  1.0166

  	
   

  	
  1.0149

  	
   

  	
  1.0133

  	
   

  	
  1.0119

  	
   

  	
  1.0106

  	
   

  	
  1.0094

  	
   

  	
  1.0083

  	
   

  	
  1.0074

  	
   

  
	
  54

  	
   

  	
  1.0228

  	
   

  	
  1.0205

  	
   

  	
  1.0184

  	
   

  	
  1.0165

  	
   

  	
  1.0147

  	
   

  	
  1.0131

  	
   

  	
  1.0117

  	
   

  	
  1.0104

  	
   

  	
  1.0092

  	
   

  	
  1.0082

  	
   

  
	
  55

  	
   

  	
  1.0253

  	
   

  	
  1.0227

  	
   

  	
  1.0204

  	
   

  	
  1.0182

  	
   

  	
  1.0163

  	
   

  	
  1.0146

  	
   

  	
  1.0130

  	
   

  	
  1.0115

  	
   

  	
  1.0102

  	
   

  	
  1.0090

  	
   

  
	
  56

  	
   

  	
  1.0280

  	
   

  	
  1.0251

  	
   

  	
  1.0226

  	
   

  	
  1.0202

  	
   

  	
  1.0181

  	
   

  	
  1.0161

  	
   

  	
  1.0144

  	
   

  	
  1.0128

  	
   

  	
  1.0113

  	
   

  	
  1.0100

  	
   

  
	
  57

  	
   

  	
  1.0310

  	
   

  	
  1.0279

  	
   

  	
  1.0250

  	
   

  	
  1.0224

  	
   

  	
  1.0200

  	
   

  	
  1.0179

  	
   

  	
  1.0159

  	
   

  	
  1.0142

  	
   

  	
  1.0126

  	
   

  	
  1.0111

  	
   

  
	
  58

  	
   

  	
  1.0345

  	
   

  	
  1.0310

  	
   

  	
  1.0278

  	
   

  	
  1.0249

  	
   

  	
  1.0223

  	
   

  	
  1.0199

  	
   

  	
  1.0177

  	
   

  	
  1.0157

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  
	
  59

  	
   

  	
  1.0384

  	
   

  	
  1.0345

  	
   

  	
  1.0309

  	
   

  	
  1.0277

  	
   

  	
  1.0248

  	
   

  	
  1.0221

  	
   

  	
  1.0197

  	
   

  	
  1.0175

  	
   

  	
  1.0155

  	
   

  	
  1.0137

  	
   

  
	
  60

  	
   

  	
  1.0428

  	
   

  	
  1.0385

  	
   

  	
  1.0345

  	
   

  	
  1.0310

  	
   

  	
  1.0277

  	
   

  	
  1.0247

  	
   

  	
  1.0220

  	
   

  	
  1.0196

  	
   

  	
  1.0173

  	
   

  	
  1.0153

  	
   

  
	
  61

  	
   

  	
  1.0479

  	
   

  	
  1.0431

  	
   

  	
  1.0387

  	
   

  	
  1.0347

  	
   

  	
  1.0310

  	
   

  	
  1.0277

  	
   

  	
  1.0247

  	
   

  	
  1.0219

  	
   

  	
  1.0194

  	
   

  	
  1.0172

  	
   

  
	
  62

  	
   

  	
  1.0537

  	
   

  	
  1.0483

  	
   

  	
  1.0434

  	
   

  	
  1.0389

  	
   

  	
  1.0348

  	
   

  	
  1.0311

  	
   

  	
  1.0277

  	
   

  	
  1.0246

  	
   

  	
  1.0219

  	
   

  	
  1.0193

  	
   

  
	
  63

  	
   

  	
  1.0603

  	
   

  	
  1.0543

  	
   

  	
  1.0488

  	
   

  	
  1.0438

  	
   

  	
  1.0392

  	
   

  	
  1.0350

  	
   

  	
  1.0312

  	
   

  	
  1.0278

  	
   

  	
  1.0247

  	
   

  	
  1.0218

  	
   

  
	
  64

  	
   

  	
  1.0678

  	
   

  	
  1.0611

  	
   

  	
  1.0549

  	
   

  	
  1.0493

  	
   

  	
  1.0442

  	
   

  	
  1.0395

  	
   

  	
  1.0353

  	
   

  	
  1.0314

  	
   

  	
  1.0279

  	
   

  	
  1.0247

  	
   

  
	
  65

  	
   

  	
  1.0763

  	
   

  	
  1.0688

  	
   

  	
  1.0619

  	
   

  	
  1.0556

  	
   

  	
  1.0499

  	
   

  	
  1.0447

  	
   

  	
  1.0399

  	
   

  	
  1.0355

  	
   

  	
  1.0316

  	
   

  	
  1.0280

  	
   

  
	
  66

  	
   

  	
  1.0858

  	
   

  	
  1.0774

  	
   

  	
  1.0698

  	
   

  	
  1.0628

  	
   

  	
  1.0563

  	
   

  	
  1.0504

  	
   

  	
  1.0451

  	
   

  	
  1.0402

  	
   

  	
  1.0357

  	
   

  	
  1.0317

  	
   

  
	
  67

  	
   

  	
  1.0964

  	
   

  	
  1.0871

  	
   

  	
  1.0785

  	
   

  	
  1.0707

  	
   

  	
  1.0635

  	
   

  	
  1.0569

  	
   

  	
  1.0509

  	
   

  	
  1.0454

  	
   

  	
  1.0404

  	
   

  	
  1.0358

  	
   

  
	
  68

  	
   

  	
  1.1082

  	
   

  	
  1.0978

  	
   

  	
  1.0883

  	
   

  	
  1.0796

  	
   

  	
  1.0715

  	
   

  	
  1.0641

  	
   

  	
  1.0574

  	
   

  	
  1.0512

  	
   

  	
  1.0456

  	
   

  	
  1.0405

  	
   

  
	
  69

  	
   

  	
  1.1216

  	
   

  	
  1.1101

  	
   

  	
  1.0994

  	
   

  	
  1.0897

  	
   

  	
  1.0807

  	
   

  	
  1.0724

  	
   

  	
  1.0648

  	
   

  	
  1.0579

  	
   

  	
  1.0516

  	
   

  	
  1.0458

  	
   

  
	
  70

  	
   

  	
  1.1369

  	
   

  	
  1.1240

  	
   

  	
  1.1122

  	
   

  	
  1.1013

  	
   

  	
  1.0912

  	
   

  	
  1.0819

  	
   

  	
  1.0734

  	
   

  	
  1.0657

  	
   

  	
  1.0585

  	
   

  	
  1.0521

  	
   

  



 


43
















 


Table A


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


 


Supplemental Retirement Plan for Top
Management


 


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


 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  20

  	
   

  	
  21

  	
   

  	
  22

  	
   

  	
  23

  	
   

  	
  24

  	
   

  	
  25

  	
   

  	
  26

  	
   

  	
  27

  	
   

  	
  28

  	
   

  	
  29

  	
   

  
	
  20

  	
   

  	
  1.0243

  	
   

  	
  1.0234

  	
   

  	
  1.0226

  	
   

  	
  1.0217

  	
   

  	
  1.0208

  	
   

  	
  1.0200

  	
   

  	
  1.0192

  	
   

  	
  1.0184

  	
   

  	
  1.0176

  	
   

  	
  1.0168

  	
   

  
	
  21

  	
   

  	
  1.0262

  	
   

  	
  1.0253

  	
   

  	
  1.0244

  	
   

  	
  1.0234

  	
   

  	
  1.0225

  	
   

  	
  1.0216

  	
   

  	
  1.0208

  	
   

  	
  1.0199

  	
   

  	
  1.0190

  	
   

  	
  1.0182

  	
   

  
	
  22

  	
   

  	
  1.0283

  	
   

  	
  1.0273

  	
   

  	
  1.0263

  	
   

  	
  1.0253

  	
   

  	
  1.0244

  	
   

  	
  1.0234

  	
   

  	
  1.0225

  	
   

  	
  1.0216

  	
   

  	
  1.0206

  	
   

  	
  1.0198

  	
   

  
	
  23

  	
   

  	
  1.0305

  	
   

  	
  1.0294

  	
   

  	
  1.0284

  	
   

  	
  1.0274

  	
   

  	
  1.0264

  	
   

  	
  1.0253

  	
   

  	
  1.0243

  	
   

  	
  1.0234

  	
   

  	
  1.0224

  	
   

  	
  1.0214

  	
   

  
	
  24

  	
   

  	
  1.0328

  	
   

  	
  1.0317

  	
   

  	
  1.0306

  	
   

  	
  1.0296

  	
   

  	
  1.0285

  	
   

  	
  1.0274

  	
   

  	
  1.0264

  	
   

  	
  1.0253

  	
   

  	
  1.0243

  	
   

  	
  1.0233

  	
   

  
	
  25

  	
   

  	
  1.0353

  	
   

  	
  1.0342

  	
   

  	
  1.0331

  	
   

  	
  1.0319

  	
   

  	
  1.0308

  	
   

  	
  1.0297

  	
   

  	
  1.0285

  	
   

  	
  1.0274

  	
   

  	
  1.0263

  	
   

  	
  1.0252

  	
   

  
	
  26

  	
   

  	
  1.0380

  	
   

  	
  1.0369

  	
   

  	
  1.0357

  	
   

  	
  1.0345

  	
   

  	
  1.0333

  	
   

  	
  1.0321

  	
   

  	
  1.0309

  	
   

  	
  1.0297

  	
   

  	
  1.0285

  	
   

  	
  1.0274

  	
   

  
	
  27

  	
   

  	
  1.0409

  	
   

  	
  1.0397

  	
   

  	
  1.0384

  	
   

  	
  1.0372

  	
   

  	
  1.0359

  	
   

  	
  1.0347

  	
   

  	
  1.0334

  	
   

  	
  1.0322

  	
   

  	
  1.0309

  	
   

  	
  1.0297

  	
   

  
	
  28

  	
   

  	
  1.0440

  	
   

  	
  1.0427

  	
   

  	
  1.0414

  	
   

  	
  1.0401

  	
   

  	
  1.0388

  	
   

  	
  1.0375

  	
   

  	
  1.0362

  	
   

  	
  1.0348

  	
   

  	
  1.0335

  	
   

  	
  1.0322

  	
   

  
	
  29

  	
   

  	
  1.0473

  	
   

  	
  1.0460

  	
   

  	
  1.0446

  	
   

  	
  1.0432

  	
   

  	
  1.0419

  	
   

  	
  1.0405

  	
   

  	
  1.0391

  	
   

  	
  1.0377

  	
   

  	
  1.0363

  	
   

  	
  1.0349

  	
   

  
	
  30

  	
   

  	
  1.0508

  	
   

  	
  1.0494

  	
   

  	
  1.0480

  	
   

  	
  1.0466

  	
   

  	
  1.0451

  	
   

  	
  1.0437

  	
   

  	
  1.0422

  	
   

  	
  1.0408

  	
   

  	
  1.0393

  	
   

  	
  1.0379

  	
   

  
	
  31

  	
   

  	
  1.0546

  	
   

  	
  1.0531

  	
   

  	
  1.0517

  	
   

  	
  1.0502

  	
   

  	
  1.0487

  	
   

  	
  1.0471

  	
   

  	
  1.0456

  	
   

  	
  1.0441

  	
   

  	
  1.0426

  	
   

  	
  1.0410

  	
   

  
	
  32

  	
   

  	
  1.0586

  	
   

  	
  1.0571

  	
   

  	
  1.0555

  	
   

  	
  1.0540

  	
   

  	
  1.0524

  	
   

  	
  1.0508

  	
   

  	
  1.0493

  	
   

  	
  1.0476

  	
   

  	
  1.0460

  	
   

  	
  1.0444

  	
   

  
	
  33

  	
   

  	
  1.0628

  	
   

  	
  1.0613

  	
   

  	
  1.0597

  	
   

  	
  1.0581

  	
   

  	
  1.0565

  	
   

  	
  1.0548

  	
   

  	
  1.0531

  	
   

  	
  1.0515

  	
   

  	
  1.0498

  	
   

  	
  1.0481

  	
   

  
	
  34

  	
   

  	
  1.0674

  	
   

  	
  1.0658

  	
   

  	
  1.0641

  	
   

  	
  1.0625

  	
   

  	
  1.0608

  	
   

  	
  1.0590

  	
   

  	
  1.0573

  	
   

  	
  1.0556

  	
   

  	
  1.0538

  	
   

  	
  1.0520

  	
   

  
	
  35

  	
   

  	
  1.0722

  	
   

  	
  1.0705

  	
   

  	
  1.0689

  	
   

  	
  1.0671

  	
   

  	
  1.0654

  	
   

  	
  1.0636

  	
   

  	
  1.0618

  	
   

  	
  1.0599

  	
   

  	
  1.0581

  	
   

  	
  1.0562

  	
   

  
	
  36

  	
   

  	
  1.0773

  	
   

  	
  1.0756

  	
   

  	
  1.0739

  	
   

  	
  1.0721

  	
   

  	
  1.0703

  	
   

  	
  1.0684

  	
   

  	
  1.0665

  	
   

  	
  1.0646

  	
   

  	
  1.0627

  	
   

  	
  1.0608

  	
   

  
	
  37

  	
   

  	
  1.0828

  	
   

  	
  1.0811

  	
   

  	
  1.0793

  	
   

  	
  1.0774

  	
   

  	
  1.0755

  	
   

  	
  1.0736

  	
   

  	
  1.0716

  	
   

  	
  1.0697

  	
   

  	
  1.0677

  	
   

  	
  1.0656

  	
   

  
	
  38

  	
   

  	
  1.0886

  	
   

  	
  1.0868

  	
   

  	
  1.0850

  	
   

  	
  1.0831

  	
   

  	
  1.0811

  	
   

  	
  1.0791

  	
   

  	
  1.0771

  	
   

  	
  1.0750

  	
   

  	
  1.0730

  	
   

  	
  1.0708

  	
   

  
	
  39

  	
   

  	
  1.0949

  	
   

  	
  1.0930

  	
   

  	
  1.0911

  	
   

  	
  1.0891

  	
   

  	
  1.0871

  	
   

  	
  1.0850

  	
   

  	
  1.0829

  	
   

  	
  1.0808

  	
   

  	
  1.0786

  	
   

  	
  1.0764

  	
   

  
	
  40

  	
   

  	
  1.1015

  	
   

  	
  1.0995

  	
   

  	
  1.0976

  	
   

  	
  1.0955

  	
   

  	
  1.0935

  	
   

  	
  1.0913

  	
   

  	
  1.0892

  	
   

  	
  1.0870

  	
   

  	
  1.0847

  	
   

  	
  1.0824

  	
   

  
	
  41

  	
   

  	
  1.1085

  	
   

  	
  1.1065

  	
   

  	
  1.1045

  	
   

  	
  1.1024

  	
   

  	
  1.1003

  	
   

  	
  1.0981

  	
   

  	
  1.0958

  	
   

  	
  1.0935

  	
   

  	
  1.0912

  	
   

  	
  1.0888

  	
   

  
	
  42

  	
   

  	
  1.1160

  	
   

  	
  1.1140

  	
   

  	
  1.1119

  	
   

  	
  1.1097

  	
   

  	
  1.1075

  	
   

  	
  1.1052

  	
   

  	
  1.1029

  	
   

  	
  1.1006

  	
   

  	
  1.0981

  	
   

  	
  1.0957

  	
   

  
	
  43

  	
   

  	
  1.1239

  	
   

  	
  1.1218

  	
   

  	
  1.1197

  	
   

  	
  1.1175

  	
   

  	
  1.1152

  	
   

  	
  1.1129

  	
   

  	
  1.1105

  	
   

  	
  1.1080

  	
   

  	
  1.1055

  	
   

  	
  1.1030

  	
   

  
	
  44

  	
   

  	
  1.1323

  	
   

  	
  1.1302

  	
   

  	
  1.1280

  	
   

  	
  1.1257

  	
   

  	
  1.1234

  	
   

  	
  1.1210

  	
   

  	
  1.1185

  	
   

  	
  1.1160

  	
   

  	
  1.1134

  	
   

  	
  1.1107

  	
   

  
	
  45

  	
   

  	
  1.1412

  	
   

  	
  1.1390

  	
   

  	
  1.1368

  	
   

  	
  1.1344

  	
   

  	
  1.1320

  	
   

  	
  1.1295

  	
   

  	
  1.1270

  	
   

  	
  1.1244

  	
   

  	
  1.1217

  	
   

  	
  1.1190

  	
   

  
	
  46

  	
   

  	
  1.1506

  	
   

  	
  1.1484

  	
   

  	
  1.1460

  	
   

  	
  1.1436

  	
   

  	
  1.1412

  	
   

  	
  1.1386

  	
   

  	
  1.1360

  	
   

  	
  1.1333

  	
   

  	
  1.1305

  	
   

  	
  1.1277

  	
   

  
	
  47

  	
   

  	
  1.1605

  	
   

  	
  1.1582

  	
   

  	
  1.1558

  	
   

  	
  1.1534

  	
   

  	
  1.1508

  	
   

  	
  1.1482

  	
   

  	
  1.1455

  	
   

  	
  1.1427

  	
   

  	
  1.1399

  	
   

  	
  1.1369

  	
   

  
	
  48

  	
   

  	
  1.1710

  	
   

  	
  1.1686

  	
   

  	
  1.1662

  	
   

  	
  1.1637

  	
   

  	
  1.1610

  	
   

  	
  1.1583

  	
   

  	
  1.1556

  	
   

  	
  1.1527

  	
   

  	
  1.1497

  	
   

  	
  1.1467

  	
   

  
	
  49

  	
   

  	
  1.1821

  	
   

  	
  1.1796

  	
   

  	
  1.1771

  	
   

  	
  1.1745

  	
   

  	
  1.1718

  	
   

  	
  1.1690

  	
   

  	
  1.1662

  	
   

  	
  1.1632

  	
   

  	
  1.1602

  	
   

  	
  1.1571

  	
   

  
	
  50

  	
   

  	
  1.1937

  	
   

  	
  1.1912

  	
   

  	
  1.1887

  	
   

  	
  1.1860

  	
   

  	
  1.1832

  	
   

  	
  1.1804

  	
   

  	
  1.1774

  	
   

  	
  1.1744

  	
   

  	
  1.1712

  	
   

  	
  1.1680

  	
   

  
	
  51

  	
   

  	
  1.2061

  	
   

  	
  1.2035

  	
   

  	
  1.2009

  	
   

  	
  1.1981

  	
   

  	
  1.1953

  	
   

  	
  1.1923

  	
   

  	
  1.1893

  	
   

  	
  1.1862

  	
   

  	
  1.1830

  	
   

  	
  1.1796

  	
   

  
	
  52

  	
   

  	
  1.2191

  	
   

  	
  1.2165

  	
   

  	
  1.2138

  	
   

  	
  1.2110

  	
   

  	
  1.2080

  	
   

  	
  1.2050

  	
   

  	
  1.2019

  	
   

  	
  1.1987

  	
   

  	
  1.1954

  	
   

  	
  1.1919

  	
   

  
	
  53

  	
   

  	
  1.2330

  	
   

  	
  1.2303

  	
   

  	
  1.2275

  	
   

  	
  1.2246

  	
   

  	
  1.2216

  	
   

  	
  1.2185

  	
   

  	
  1.2152

  	
   

  	
  1.2119

  	
   

  	
  1.2085

  	
   

  	
  1.2050

  	
   

  
	
  54

  	
   

  	
  1.2476

  	
   

  	
  1.2449

  	
   

  	
  1.2420

  	
   

  	
  1.2390

  	
   

  	
  1.2359

  	
   

  	
  1.2327

  	
   

  	
  1.2294

  	
   

  	
  1.2260

  	
   

  	
  1.2225

  	
   

  	
  1.2188

  	
   

  
	
  55

  	
   

  	
  1.2632

  	
   

  	
  1.2604

  	
   

  	
  1.2574

  	
   

  	
  1.2543

  	
   

  	
  1.2512

  	
   

  	
  1.2479

  	
   

  	
  1.2445

  	
   

  	
  1.2410

  	
   

  	
  1.2373

  	
   

  	
  1.2336

  	
   

  
	
  56

  	
   

  	
  1.2798

  	
   

  	
  1.2769

  	
   

  	
  1.2738

  	
   

  	
  1.2707

  	
   

  	
  1.2674

  	
   

  	
  1.2640

  	
   

  	
  1.2605

  	
   

  	
  1.2569

  	
   

  	
  1.2532

  	
   

  	
  1.2493

  	
   

  
	
  57

  	
   

  	
  1.2975

  	
   

  	
  1.2945

  	
   

  	
  1.2914

  	
   

  	
  1.2881

  	
   

  	
  1.2848

  	
   

  	
  1.2813

  	
   

  	
  1.2777

  	
   

  	
  1.2739

  	
   

  	
  1.2701

  	
   

  	
  1.2661

  	
   

  
	
  58

  	
   

  	
  1.3164

  	
   

  	
  1.3133

  	
   

  	
  1.3101

  	
   

  	
  1.3068

  	
   

  	
  1.3033

  	
   

  	
  1.2997

  	
   

  	
  1.2960

  	
   

  	
  1.2922

  	
   

  	
  1.2882

  	
   

  	
  1.2841

  	
   

  
	
  59

  	
   

  	
  1.3367

  	
   

  	
  1.3335

  	
   

  	
  1.3302

  	
   

  	
  1.3268

  	
   

  	
  1.3232

  	
   

  	
  1.3195

  	
   

  	
  1.3157

  	
   

  	
  1.3117

  	
   

  	
  1.3076

  	
   

  	
  1.3033

  	
   

  
	
  60

  	
   

  	
  1.3585

  	
   

  	
  1.3552

  	
   

  	
  1.3518

  	
   

  	
  1.3483

  	
   

  	
  1.3446

  	
   

  	
  1.3408

  	
   

  	
  1.3368

  	
   

  	
  1.3327

  	
   

  	
  1.3285

  	
   

  	
  1.3241

  	
   

  
	
  61

  	
   

  	
  1.3820

  	
   

  	
  1.3786

  	
   

  	
  1.3750

  	
   

  	
  1.3714

  	
   

  	
  1.3676

  	
   

  	
  1.3636

  	
   

  	
  1.3595

  	
   

  	
  1.3553

  	
   

  	
  1.3509

  	
   

  	
  1.3464

  	
   

  
	
  62

  	
   

  	
  1.4072

  	
   

  	
  1.4037

  	
   

  	
  1.4000

  	
   

  	
  1.3962

  	
   

  	
  1.3923

  	
   

  	
  1.3882

  	
   

  	
  1.3840

  	
   

  	
  1.3796

  	
   

  	
  1.3751

  	
   

  	
  1.3704

  	
   

  
	
  63

  	
   

  	
  1.4343

  	
   

  	
  1.4307

  	
   

  	
  1.4269

  	
   

  	
  1.4230

  	
   

  	
  1.4190

  	
   

  	
  1.4148

  	
   

  	
  1.4104

  	
   

  	
  1.4058

  	
   

  	
  1.4011

  	
   

  	
  1.3963

  	
   

  
	
  64

  	
   

  	
  1.4636

  	
   

  	
  1.4598

  	
   

  	
  1.4559

  	
   

  	
  1.4519

  	
   

  	
  1.4477

  	
   

  	
  1.4433

  	
   

  	
  1.4388

  	
   

  	
  1.4341

  	
   

  	
  1.4292

  	
   

  	
  1.4241

  	
   

  
	
  65

  	
   

  	
  1.4950

  	
   

  	
  1.4911

  	
   

  	
  1.4871

  	
   

  	
  1.4829

  	
   

  	
  1.4785

  	
   

  	
  1.4740

  	
   

  	
  1.4693

  	
   

  	
  1.4644

  	
   

  	
  1.4593

  	
   

  	
  1.4541

  	
   

  
	
  66

  	
   

  	
  1.5287

  	
   

  	
  1.5247

  	
   

  	
  1.5205

  	
   

  	
  1.5161

  	
   

  	
  1.5116

  	
   

  	
  1.5069

  	
   

  	
  1.5020

  	
   

  	
  1.4969

  	
   

  	
  1.4917

  	
   

  	
  1.4862

  	
   

  
	
  67

  	
   

  	
  1.5647

  	
   

  	
  1.5605

  	
   

  	
  1.5562

  	
   

  	
  1.5516

  	
   

  	
  1.5469

  	
   

  	
  1.5421

  	
   

  	
  1.5370

  	
   

  	
  1.5317

  	
   

  	
  1.5263

  	
   

  	
  1.5206

  	
   

  
	
  68

  	
   

  	
  1.6033

  	
   

  	
  1.5989

  	
   

  	
  1.5944

  	
   

  	
  1.5897

  	
   

  	
  1.5848

  	
   

  	
  1.5798

  	
   

  	
  1.5745

  	
   

  	
  1.5690

  	
   

  	
  1.5634

  	
   

  	
  1.5575

  	
   

  
	
  69

  	
   

  	
  1.6450

  	
   

  	
  1.6405

  	
   

  	
  1.6358

  	
   

  	
  1.6309

  	
   

  	
  1.6258

  	
   

  	
  1.6205

  	
   

  	
  1.6150

  	
   

  	
  1.6093

  	
   

  	
  1.6034

  	
   

  	
  1.5973

  	
   

  
	
  70

  	
   

  	
  1.6903

  	
   

  	
  1.6856

  	
   

  	
  1.6807

  	
   

  	
  1.6756

  	
   

  	
  1.6703

  	
   

  	
  1.6648

  	
   

  	
  1.6591

  	
   

  	
  1.6531

  	
   

  	
  1.6470

  	
   

  	
  1.6406

  	
   

  



 


44

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  30

  	
   

  	
  31

  	
   

  	
  32

  	
   

  	
  33

  	
   

  	
  34

  	
   

  	
  35

  	
   

  	
  36

  	
   

  	
  37

  	
   

  	
  38

  	
   

  	
  39

  	
   

  
	
  20

  	
   

  	
  1.0160

  	
   

  	
  1.0153

  	
   

  	
  1.0146

  	
   

  	
  1.0139

  	
   

  	
  1.0132

  	
   

  	
  1.0126

  	
   

  	
  1.0119

  	
   

  	
  1.0113

  	
   

  	
  1.0107

  	
   

  	
  1.0102

  	
   

  
	
  21

  	
   

  	
  1.0174

  	
   

  	
  1.0166

  	
   

  	
  1.0158

  	
   

  	
  1.0151

  	
   

  	
  1.0143

  	
   

  	
  1.0136

  	
   

  	
  1.0130

  	
   

  	
  1.0123

  	
   

  	
  1.0117

  	
   

  	
  1.0110

  	
   

  
	
  22

  	
   

  	
  1.0189

  	
   

  	
  1.0180

  	
   

  	
  1.0172

  	
   

  	
  1.0164

  	
   

  	
  1.0156

  	
   

  	
  1.0148

  	
   

  	
  1.0141

  	
   

  	
  1.0134

  	
   

  	
  1.0127

  	
   

  	
  1.0120

  	
   

  
	
  23

  	
   

  	
  1.0205

  	
   

  	
  1.0196

  	
   

  	
  1.0187

  	
   

  	
  1.0178

  	
   

  	
  1.0170

  	
   

  	
  1.0161

  	
   

  	
  1.0153

  	
   

  	
  1.0146

  	
   

  	
  1.0138

  	
   

  	
  1.0131

  	
   

  
	
  24

  	
   

  	
  1.0223

  	
   

  	
  1.0213

  	
   

  	
  1.0203

  	
   

  	
  1.0194

  	
   

  	
  1.0185

  	
   

  	
  1.0176

  	
   

  	
  1.0167

  	
   

  	
  1.0159

  	
   

  	
  1.0150

  	
   

  	
  1.0143

  	
   

  
	
  25

  	
   

  	
  1.0242

  	
   

  	
  1.0231

  	
   

  	
  1.0221

  	
   

  	
  1.0211

  	
   

  	
  1.0201

  	
   

  	
  1.0191

  	
   

  	
  1.0182

  	
   

  	
  1.0173

  	
   

  	
  1.0164

  	
   

  	
  1.0156

  	
   

  
	
  26

  	
   

  	
  1.0262

  	
   

  	
  1.0251

  	
   

  	
  1.0240

  	
   

  	
  1.0229

  	
   

  	
  1.0219

  	
   

  	
  1.0208

  	
   

  	
  1.0198

  	
   

  	
  1.0189

  	
   

  	
  1.0179

  	
   

  	
  1.0170

  	
   

  
	
  27

  	
   

  	
  1.0285

  	
   

  	
  1.0273

  	
   

  	
  1.0261

  	
   

  	
  1.0250

  	
   

  	
  1.0238

  	
   

  	
  1.0227

  	
   

  	
  1.0216

  	
   

  	
  1.0206

  	
   

  	
  1.0195

  	
   

  	
  1.0185

  	
   

  
	
  28

  	
   

  	
  1.0309

  	
   

  	
  1.0297

  	
   

  	
  1.0284

  	
   

  	
  1.0272

  	
   

  	
  1.0259

  	
   

  	
  1.0247

  	
   

  	
  1.0236

  	
   

  	
  1.0224

  	
   

  	
  1.0213

  	
   

  	
  1.0203

  	
   

  
	
  29

  	
   

  	
  1.0336

  	
   

  	
  1.0322

  	
   

  	
  1.0309

  	
   

  	
  1.0295

  	
   

  	
  1.0282

  	
   

  	
  1.0270

  	
   

  	
  1.0257

  	
   

  	
  1.0245

  	
   

  	
  1.0233

  	
   

  	
  1.0221

  	
   

  
	
  30

  	
   

  	
  1.0364

  	
   

  	
  1.0350

  	
   

  	
  1.0336

  	
   

  	
  1.0321

  	
   

  	
  1.0308

  	
   

  	
  1.0294

  	
   

  	
  1.0280

  	
   

  	
  1.0267

  	
   

  	
  1.0254

  	
   

  	
  1.0242

  	
   

  
	
  31

  	
   

  	
  1.0395

  	
   

  	
  1.0380

  	
   

  	
  1.0365

  	
   

  	
  1.0350

  	
   

  	
  1.0335

  	
   

  	
  1.0320

  	
   

  	
  1.0306

  	
   

  	
  1.0292

  	
   

  	
  1.0278

  	
   

  	
  1.0264

  	
   

  
	
  32

  	
   

  	
  1.0428

  	
   

  	
  1.0412

  	
   

  	
  1.0396

  	
   

  	
  1.0380

  	
   

  	
  1.0364

  	
   

  	
  1.0349

  	
   

  	
  1.0333

  	
   

  	
  1.0318

  	
   

  	
  1.0303

  	
   

  	
  1.0289

  	
   

  
	
  33

  	
   

  	
  1.0464

  	
   

  	
  1.0447

  	
   

  	
  1.0430

  	
   

  	
  1.0413

  	
   

  	
  1.0396

  	
   

  	
  1.0380

  	
   

  	
  1.0363

  	
   

  	
  1.0347

  	
   

  	
  1.0331

  	
   

  	
  1.0316

  	
   

  
	
  34

  	
   

  	
  1.0502

  	
   

  	
  1.0484

  	
   

  	
  1.0466

  	
   

  	
  1.0449

  	
   

  	
  1.0431

  	
   

  	
  1.0413

  	
   

  	
  1.0396

  	
   

  	
  1.0378

  	
   

  	
  1.0361

  	
   

  	
  1.0345

  	
   

  
	
  35

  	
   

  	
  1.0543

  	
   

  	
  1.0525

  	
   

  	
  1.0506

  	
   

  	
  1.0487

  	
   

  	
  1.0468

  	
   

  	
  1.0449

  	
   

  	
  1.0431

  	
   

  	
  1.0413

  	
   

  	
  1.0394

  	
   

  	
  1.0377

  	
   

  
	
  36

  	
   

  	
  1.0588

  	
   

  	
  1.0568

  	
   

  	
  1.0548

  	
   

  	
  1.0528

  	
   

  	
  1.0509

  	
   

  	
  1.0489

  	
   

  	
  1.0469

  	
   

  	
  1.0450

  	
   

  	
  1.0430

  	
   

  	
  1.0411

  	
   

  
	
  37

  	
   

  	
  1.0636

  	
   

  	
  1.0615

  	
   

  	
  1.0594

  	
   

  	
  1.0573

  	
   

  	
  1.0552

  	
   

  	
  1.0531

  	
   

  	
  1.0510

  	
   

  	
  1.0490

  	
   

  	
  1.0469

  	
   

  	
  1.0449

  	
   

  
	
  38

  	
   

  	
  1.0687

  	
   

  	
  1.0665

  	
   

  	
  1.0643

  	
   

  	
  1.0621

  	
   

  	
  1.0599

  	
   

  	
  1.0577

  	
   

  	
  1.0555

  	
   

  	
  1.0533

  	
   

  	
  1.0511

  	
   

  	
  1.0490

  	
   

  
	
  39

  	
   

  	
  1.0742

  	
   

  	
  1.0719

  	
   

  	
  1.0696

  	
   

  	
  1.0673

  	
   

  	
  1.0650

  	
   

  	
  1.0627

  	
   

  	
  1.0603

  	
   

  	
  1.0580

  	
   

  	
  1.0557

  	
   

  	
  1.0534

  	
   

  
	
  40

  	
   

  	
  1.0801

  	
   

  	
  1.0777

  	
   

  	
  1.0753

  	
   

  	
  1.0729

  	
   

  	
  1.0705

  	
   

  	
  1.0680

  	
   

  	
  1.0656

  	
   

  	
  1.0631

  	
   

  	
  1.0606

  	
   

  	
  1.0582

  	
   

  
	
  41

  	
   

  	
  1.0864

  	
   

  	
  1.0839

  	
   

  	
  1.0814

  	
   

  	
  1.0789

  	
   

  	
  1.0763

  	
   

  	
  1.0738

  	
   

  	
  1.0712

  	
   

  	
  1.0686

  	
   

  	
  1.0660

  	
   

  	
  1.0634

  	
   

  
	
  42

  	
   

  	
  1.0931

  	
   

  	
  1.0906

  	
   

  	
  1.0880

  	
   

  	
  1.0853

  	
   

  	
  1.0827

  	
   

  	
  1.0800

  	
   

  	
  1.0772

  	
   

  	
  1.0745

  	
   

  	
  1.0718

  	
   

  	
  1.0690

  	
   

  
	
  43

  	
   

  	
  1.1003

  	
   

  	
  1.0977

  	
   

  	
  1.0950

  	
   

  	
  1.0922

  	
   

  	
  1.0894

  	
   

  	
  1.0866

  	
   

  	
  1.0838

  	
   

  	
  1.0809

  	
   

  	
  1.0780

  	
   

  	
  1.0751

  	
   

  
	
  44

  	
   

  	
  1.1080

  	
   

  	
  1.1052

  	
   

  	
  1.1024

  	
   

  	
  1.0995

  	
   

  	
  1.0966

  	
   

  	
  1.0937

  	
   

  	
  1.0907

  	
   

  	
  1.0877

  	
   

  	
  1.0847

  	
   

  	
  1.0816

  	
   

  
	
  45

  	
   

  	
  1.1161

  	
   

  	
  1.1133

  	
   

  	
  1.1103

  	
   

  	
  1.1074

  	
   

  	
  1.1043

  	
   

  	
  1.1012

  	
   

  	
  1.0981

  	
   

  	
  1.0950

  	
   

  	
  1.0918

  	
   

  	
  1.0886

  	
   

  
	
  46

  	
   

  	
  1.1248

  	
   

  	
  1.1218

  	
   

  	
  1.1188

  	
   

  	
  1.1157

  	
   

  	
  1.1125

  	
   

  	
  1.1093

  	
   

  	
  1.1060

  	
   

  	
  1.1027

  	
   

  	
  1.0994

  	
   

  	
  1.0960

  	
   

  
	
  47

  	
   

  	
  1.1339

  	
   

  	
  1.1308

  	
   

  	
  1.1277

  	
   

  	
  1.1245

  	
   

  	
  1.1212

  	
   

  	
  1.1178

  	
   

  	
  1.1144

  	
   

  	
  1.1110

  	
   

  	
  1.1075

  	
   

  	
  1.1040

  	
   

  
	
  48

  	
   

  	
  1.1436

  	
   

  	
  1.1404

  	
   

  	
  1.1371

  	
   

  	
  1.1338

  	
   

  	
  1.1304

  	
   

  	
  1.1269

  	
   

  	
  1.1234

  	
   

  	
  1.1198

  	
   

  	
  1.1161

  	
   

  	
  1.1124

  	
   

  
	
  49

  	
   

  	
  1.1539

  	
   

  	
  1.1506

  	
   

  	
  1.1472

  	
   

  	
  1.1437

  	
   

  	
  1.1402

  	
   

  	
  1.1366

  	
   

  	
  1.1329

  	
   

  	
  1.1291

  	
   

  	
  1.1253

  	
   

  	
  1.1214

  	
   

  
	
  50

  	
   

  	
  1.1647

  	
   

  	
  1.1613

  	
   

  	
  1.1578

  	
   

  	
  1.1542

  	
   

  	
  1.1505

  	
   

  	
  1.1468

  	
   

  	
  1.1429

  	
   

  	
  1.1390

  	
   

  	
  1.1351

  	
   

  	
  1.1310

  	
   

  
	
  51

  	
   

  	
  1.1762

  	
   

  	
  1.1727

  	
   

  	
  1.1691

  	
   

  	
  1.1654

  	
   

  	
  1.1615

  	
   

  	
  1.1576

  	
   

  	
  1.1537

  	
   

  	
  1.1496

  	
   

  	
  1.1454

  	
   

  	
  1.1412

  	
   

  
	
  52

  	
   

  	
  1.1884

  	
   

  	
  1.1848

  	
   

  	
  1.1810

  	
   

  	
  1.1772

  	
   

  	
  1.1732

  	
   

  	
  1.1692

  	
   

  	
  1.1650

  	
   

  	
  1.1608

  	
   

  	
  1.1565

  	
   

  	
  1.1521

  	
   

  
	
  53

  	
   

  	
  1.2013

  	
   

  	
  1.1976

  	
   

  	
  1.1937

  	
   

  	
  1.1897

  	
   

  	
  1.1856

  	
   

  	
  1.1815

  	
   

  	
  1.1772

  	
   

  	
  1.1728

  	
   

  	
  1.1683

  	
   

  	
  1.1637

  	
   

  
	
  54

  	
   

  	
  1.2151

  	
   

  	
  1.2112

  	
   

  	
  1.2072

  	
   

  	
  1.2031

  	
   

  	
  1.1989

  	
   

  	
  1.1945

  	
   

  	
  1.1901

  	
   

  	
  1.1855

  	
   

  	
  1.1808

  	
   

  	
  1.1761

  	
   

  
	
  55

  	
   

  	
  1.2297

  	
   

  	
  1.2257

  	
   

  	
  1.2216

  	
   

  	
  1.2173

  	
   

  	
  1.2129

  	
   

  	
  1.2085

  	
   

  	
  1.2038

  	
   

  	
  1.1991

  	
   

  	
  1.1942

  	
   

  	
  1.1893

  	
   

  
	
  56

  	
   

  	
  1.2453

  	
   

  	
  1.2412

  	
   

  	
  1.2369

  	
   

  	
  1.2325

  	
   

  	
  1.2280

  	
   

  	
  1.2233

  	
   

  	
  1.2185

  	
   

  	
  1.2136

  	
   

  	
  1.2086

  	
   

  	
  1.2034

  	
   

  
	
  57

  	
   

  	
  1.2620

  	
   

  	
  1.2577

  	
   

  	
  1.2533

  	
   

  	
  1.2487

  	
   

  	
  1.2441

  	
   

  	
  1.2392

  	
   

  	
  1.2343

  	
   

  	
  1.2292

  	
   

  	
  1.2239

  	
   

  	
  1.2186

  	
   

  
	
  58

  	
   

  	
  1.2798

  	
   

  	
  1.2754

  	
   

  	
  1.2708

  	
   

  	
  1.2661

  	
   

  	
  1.2613

  	
   

  	
  1.2563

  	
   

  	
  1.2511

  	
   

  	
  1.2459

  	
   

  	
  1.2404

  	
   

  	
  1.2348

  	
   

  
	
  59

  	
   

  	
  1.2989

  	
   

  	
  1.2944

  	
   

  	
  1.2897

  	
   

  	
  1.2848

  	
   

  	
  1.2798

  	
   

  	
  1.2746

  	
   

  	
  1.2693

  	
   

  	
  1.2638

  	
   

  	
  1.2581

  	
   

  	
  1.2523

  	
   

  
	
  60

  	
   

  	
  1.3195

  	
   

  	
  1.3148

  	
   

  	
  1.3099

  	
   

  	
  1.3049

  	
   

  	
  1.2997

  	
   

  	
  1.2943

  	
   

  	
  1.2888

  	
   

  	
  1.2831

  	
   

  	
  1.2772

  	
   

  	
  1.2712

  	
   

  
	
  61

  	
   

  	
  1.3416

  	
   

  	
  1.3368

  	
   

  	
  1.3317

  	
   

  	
  1.3265

  	
   

  	
  1.3211

  	
   

  	
  1.3156

  	
   

  	
  1.3098

  	
   

  	
  1.3039

  	
   

  	
  1.2978

  	
   

  	
  1.2915

  	
   

  
	
  62

  	
   

  	
  1.3655

  	
   

  	
  1.3604

  	
   

  	
  1.3552

  	
   

  	
  1.3498

  	
   

  	
  1.3442

  	
   

  	
  1.3384

  	
   

  	
  1.3325

  	
   

  	
  1.3263

  	
   

  	
  1.3200

  	
   

  	
  1.3135

  	
   

  
	
  63

  	
   

  	
  1.3912

  	
   

  	
  1.3860

  	
   

  	
  1.3805

  	
   

  	
  1.3749

  	
   

  	
  1.3691

  	
   

  	
  1.3631

  	
   

  	
  1.3569

  	
   

  	
  1.3506

  	
   

  	
  1.3440

  	
   

  	
  1.3372

  	
   

  
	
  64

  	
   

  	
  1.4189

  	
   

  	
  1.4134

  	
   

  	
  1.4078

  	
   

  	
  1.4020

  	
   

  	
  1.3960

  	
   

  	
  1.3897

  	
   

  	
  1.3833

  	
   

  	
  1.3767

  	
   

  	
  1.3698

  	
   

  	
  1.3627

  	
   

  
	
  65

  	
   

  	
  1.4486

  	
   

  	
  1.4430

  	
   

  	
  1.4372

  	
   

  	
  1.4311

  	
   

  	
  1.4249

  	
   

  	
  1.4184

  	
   

  	
  1.4117

  	
   

  	
  1.4048

  	
   

  	
  1.3976

  	
   

  	
  1.3902

  	
   

  
	
  66

  	
   

  	
  1.4806

  	
   

  	
  1.4747

  	
   

  	
  1.4687

  	
   

  	
  1.4624

  	
   

  	
  1.4558

  	
   

  	
  1.4491

  	
   

  	
  1.4421

  	
   

  	
  1.4349

  	
   

  	
  1.4275

  	
   

  	
  1.4198

  	
   

  
	
  67

  	
   

  	
  1.5147

  	
   

  	
  1.5086

  	
   

  	
  1.5023

  	
   

  	
  1.4958

  	
   

  	
  1.4890

  	
   

  	
  1.4820

  	
   

  	
  1.4747

  	
   

  	
  1.4672

  	
   

  	
  1.4595

  	
   

  	
  1.4514

  	
   

  
	
  68

  	
   

  	
  1.5513

  	
   

  	
  1.5450

  	
   

  	
  1.5384

  	
   

  	
  1.5316

  	
   

  	
  1.5245

  	
   

  	
  1.5172

  	
   

  	
  1.5097

  	
   

  	
  1.5018

  	
   

  	
  1.4938

  	
   

  	
  1.4854

  	
   

  
	
  69

  	
   

  	
  1.5909

  	
   

  	
  1.5843

  	
   

  	
  1.5775

  	
   

  	
  1.5703

  	
   

  	
  1.5630

  	
   

  	
  1.5554

  	
   

  	
  1.5475

  	
   

  	
  1.5393

  	
   

  	
  1.5308

  	
   

  	
  1.5221

  	
   

  
	
  70

  	
   

  	
  1.6339

  	
   

  	
  1.6270

  	
   

  	
  1.6199

  	
   

  	
  1.6124

  	
   

  	
  1.6048

  	
   

  	
  1.5968

  	
   

  	
  1.5885

  	
   

  	
  1.5800

  	
   

  	
  1.5712

  	
   

  	
  1.5620

  	
   

  



 


45

















 


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


 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  40

  	
   

  	
  41

  	
   

  	
  42

  	
   

  	
  43

  	
   

  	
  44

  	
   

  	
  45

  	
   

  	
  46

  	
   

  	
  47

  	
   

  	
  48

  	
   

  	
  49

  	
   

  
	
  20

  	
   

  	
  1.0096

  	
   

  	
  1.0091

  	
   

  	
  1.0086

  	
   

  	
  1.0081

  	
   

  	
  1.0076

  	
   

  	
  1.0072

  	
   

  	
  1.0068

  	
   

  	
  1.0064

  	
   

  	
  1.0060

  	
   

  	
  1.0056

  	
   

  
	
  21

  	
   

  	
  1.0104

  	
   

  	
  1.0099

  	
   

  	
  1.0093

  	
   

  	
  1.0088

  	
   

  	
  1.0083

  	
   

  	
  1.0078

  	
   

  	
  1.0074

  	
   

  	
  1.0069

  	
   

  	
  1.0065

  	
   

  	
  1.0061

  	
   

  
	
  22

  	
   

  	
  1.0114

  	
   

  	
  1.0107

  	
   

  	
  1.0102

  	
   

  	
  1.0096

  	
   

  	
  1.0090

  	
   

  	
  1.0085

  	
   

  	
  1.0080

  	
   

  	
  1.0075

  	
   

  	
  1.0071

  	
   

  	
  1.0066

  	
   

  
	
  23

  	
   

  	
  1.0124

  	
   

  	
  1.0117

  	
   

  	
  1.0111

  	
   

  	
  1.0104

  	
   

  	
  1.0098

  	
   

  	
  1.0093

  	
   

  	
  1.0087

  	
   

  	
  1.0082

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  
	
  24

  	
   

  	
  1.0135

  	
   

  	
  1.0128

  	
   

  	
  1.0121

  	
   

  	
  1.0114

  	
   

  	
  1.0107

  	
   

  	
  1.0101

  	
   

  	
  1.0095

  	
   

  	
  1.0089

  	
   

  	
  1.0084

  	
   

  	
  1.0079

  	
   

  
	
  25

  	
   

  	
  1.0147

  	
   

  	
  1.0139

  	
   

  	
  1.0132

  	
   

  	
  1.0124

  	
   

  	
  1.0117

  	
   

  	
  1.0110

  	
   

  	
  1.0104

  	
   

  	
  1.0098

  	
   

  	
  1.0092

  	
   

  	
  1.0086

  	
   

  
	
  26

  	
   

  	
  1.0161

  	
   

  	
  1.0152

  	
   

  	
  1.0144

  	
   

  	
  1.0136

  	
   

  	
  1.0128

  	
   

  	
  1.0121

  	
   

  	
  1.0113

  	
   

  	
  1.0107

  	
   

  	
  1.0100

  	
   

  	
  1.0094

  	
   

  
	
  27

  	
   

  	
  1.0176

  	
   

  	
  1.0166

  	
   

  	
  1.0157

  	
   

  	
  1.0149

  	
   

  	
  1.0140

  	
   

  	
  1.0132

  	
   

  	
  1.0124

  	
   

  	
  1.0117

  	
   

  	
  1.0110

  	
   

  	
  1.0103

  	
   

  
	
  28

  	
   

  	
  1.0192

  	
   

  	
  1.0182

  	
   

  	
  1.0172

  	
   

  	
  1.0163

  	
   

  	
  1.0153

  	
   

  	
  1.0145

  	
   

  	
  1.0136

  	
   

  	
  1.0128

  	
   

  	
  1.0120

  	
   

  	
  1.0113

  	
   

  
	
  29

  	
   

  	
  1.0210

  	
   

  	
  1.0199

  	
   

  	
  1.0188

  	
   

  	
  1.0178

  	
   

  	
  1.0168

  	
   

  	
  1.0158

  	
   

  	
  1.0149

  	
   

  	
  1.0140

  	
   

  	
  1.0132

  	
   

  	
  1.0124

  	
   

  
	
  30

  	
   

  	
  1.0230

  	
   

  	
  1.0218

  	
   

  	
  1.0206

  	
   

  	
  1.0195

  	
   

  	
  1.0184

  	
   

  	
  1.0174

  	
   

  	
  1.0164

  	
   

  	
  1.0154

  	
   

  	
  1.0145

  	
   

  	
  1.0136

  	
   

  
	
  31

  	
   

  	
  1.0251

  	
   

  	
  1.0238

  	
   

  	
  1.0226

  	
   

  	
  1.0214

  	
   

  	
  1.0202

  	
   

  	
  1.0190

  	
   

  	
  1.0180

  	
   

  	
  1.0169

  	
   

  	
  1.0159

  	
   

  	
  1.0149

  	
   

  
	
  32

  	
   

  	
  1.0275

  	
   

  	
  1.0261

  	
   

  	
  1.0247

  	
   

  	
  1.0234

  	
   

  	
  1.0221

  	
   

  	
  1.0209

  	
   

  	
  1.0197

  	
   

  	
  1.0186

  	
   

  	
  1.0175

  	
   

  	
  1.0164

  	
   

  
	
  33

  	
   

  	
  1.0300

  	
   

  	
  1.0285

  	
   

  	
  1.0271

  	
   

  	
  1.0257

  	
   

  	
  1.0243

  	
   

  	
  1.0229

  	
   

  	
  1.0216

  	
   

  	
  1.0204

  	
   

  	
  1.0192

  	
   

  	
  1.0180

  	
   

  
	
  34

  	
   

  	
  1.0328

  	
   

  	
  1.0312

  	
   

  	
  1.0297

  	
   

  	
  1.0281

  	
   

  	
  1.0266

  	
   

  	
  1.0252

  	
   

  	
  1.0238

  	
   

  	
  1.0224

  	
   

  	
  1.0211

  	
   

  	
  1.0198

  	
   

  
	
  35

  	
   

  	
  1.0359

  	
   

  	
  1.0342

  	
   

  	
  1.0325

  	
   

  	
  1.0308

  	
   

  	
  1.0292

  	
   

  	
  1.0276

  	
   

  	
  1.0261

  	
   

  	
  1.0247

  	
   

  	
  1.0232

  	
   

  	
  1.0219

  	
   

  
	
  36

  	
   

  	
  1.0392

  	
   

  	
  1.0374

  	
   

  	
  1.0356

  	
   

  	
  1.0338

  	
   

  	
  1.0320

  	
   

  	
  1.0304

  	
   

  	
  1.0287

  	
   

  	
  1.0271

  	
   

  	
  1.0256

  	
   

  	
  1.0241

  	
   

  
	
  37

  	
   

  	
  1.0429

  	
   

  	
  1.0409

  	
   

  	
  1.0389

  	
   

  	
  1.0370

  	
   

  	
  1.0351

  	
   

  	
  1.0333

  	
   

  	
  1.0315

  	
   

  	
  1.0298

  	
   

  	
  1.0281

  	
   

  	
  1.0265

  	
   

  
	
  38

  	
   

  	
  1.0468

  	
   

  	
  1.0447

  	
   

  	
  1.0426

  	
   

  	
  1.0405

  	
   

  	
  1.0385

  	
   

  	
  1.0366

  	
   

  	
  1.0346

  	
   

  	
  1.0328

  	
   

  	
  1.0310

  	
   

  	
  1.0292

  	
   

  
	
  39

  	
   

  	
  1.0511

  	
   

  	
  1.0488

  	
   

  	
  1.0466

  	
   

  	
  1.0444

  	
   

  	
  1.0422

  	
   

  	
  1.0401

  	
   

  	
  1.0381

  	
   

  	
  1.0360

  	
   

  	
  1.0341

  	
   

  	
  1.0321

  	
   

  
	
  40

  	
   

  	
  1.0558

  	
   

  	
  1.0534

  	
   

  	
  1.0510

  	
   

  	
  1.0486

  	
   

  	
  1.0463

  	
   

  	
  1.0440

  	
   

  	
  1.0418

  	
   

  	
  1.0396

  	
   

  	
  1.0375

  	
   

  	
  1.0354

  	
   

  
	
  41

  	
   

  	
  1.0608

  	
   

  	
  1.0583

  	
   

  	
  1.0557

  	
   

  	
  1.0532

  	
   

  	
  1.0507

  	
   

  	
  1.0483

  	
   

  	
  1.0459

  	
   

  	
  1.0435

  	
   

  	
  1.0412

  	
   

  	
  1.0390

  	
   

  
	
  42

  	
   

  	
  1.0663

  	
   

  	
  1.0636

  	
   

  	
  1.0609

  	
   

  	
  1.0582

  	
   

  	
  1.0555

  	
   

  	
  1.0529

  	
   

  	
  1.0503

  	
   

  	
  1.0478

  	
   

  	
  1.0453

  	
   

  	
  1.0429

  	
   

  
	
  43

  	
   

  	
  1.0722

  	
   

  	
  1.0693

  	
   

  	
  1.0664

  	
   

  	
  1.0636

  	
   

  	
  1.0608

  	
   

  	
  1.0580

  	
   

  	
  1.0552

  	
   

  	
  1.0525

  	
   

  	
  1.0498

  	
   

  	
  1.0472

  	
   

  
	
  44

  	
   

  	
  1.0786

  	
   

  	
  1.0755

  	
   

  	
  1.0724

  	
   

  	
  1.0694

  	
   

  	
  1.0664

  	
   

  	
  1.0634

  	
   

  	
  1.0604

  	
   

  	
  1.0575

  	
   

  	
  1.0547

  	
   

  	
  1.0519

  	
   

  
	
  45

  	
   

  	
  1.0854

  	
   

  	
  1.0821

  	
   

  	
  1.0789

  	
   

  	
  1.0757

  	
   

  	
  1.0725

  	
   

  	
  1.0693

  	
   

  	
  1.0661

  	
   

  	
  1.0630

  	
   

  	
  1.0599

  	
   

  	
  1.0569

  	
   

  
	
  46

  	
   

  	
  1.0926

  	
   

  	
  1.0892

  	
   

  	
  1.0858

  	
   

  	
  1.0824

  	
   

  	
  1.0790

  	
   

  	
  1.0756

  	
   

  	
  1.0722

  	
   

  	
  1.0689

  	
   

  	
  1.0656

  	
   

  	
  1.0624

  	
   

  
	
  47

  	
   

  	
  1.1004

  	
   

  	
  1.0968

  	
   

  	
  1.0932

  	
   

  	
  1.0896

  	
   

  	
  1.0860

  	
   

  	
  1.0824

  	
   

  	
  1.0788

  	
   

  	
  1.0752

  	
   

  	
  1.0717

  	
   

  	
  1.0682

  	
   

  
	
  48

  	
   

  	
  1.1087

  	
   

  	
  1.1049

  	
   

  	
  1.1011

  	
   

  	
  1.0973

  	
   

  	
  1.0935

  	
   

  	
  1.0896

  	
   

  	
  1.0858

  	
   

  	
  1.0821

  	
   

  	
  1.0783

  	
   

  	
  1.0746

  	
   

  
	
  49

  	
   

  	
  1.1175

  	
   

  	
  1.1135

  	
   

  	
  1.1095

  	
   

  	
  1.1055

  	
   

  	
  1.1015

  	
   

  	
  1.0974

  	
   

  	
  1.0934

  	
   

  	
  1.0894

  	
   

  	
  1.0854

  	
   

  	
  1.0814

  	
   

  
	
  50

  	
   

  	
  1.1269

  	
   

  	
  1.1227

  	
   

  	
  1.1185

  	
   

  	
  1.1143

  	
   

  	
  1.1101

  	
   

  	
  1.1058

  	
   

  	
  1.1015

  	
   

  	
  1.0972

  	
   

  	
  1.0930

  	
   

  	
  1.0888

  	
   

  
	
  51

  	
   

  	
  1.1369

  	
   

  	
  1.1326

  	
   

  	
  1.1282

  	
   

  	
  1.1237

  	
   

  	
  1.1192

  	
   

  	
  1.1147

  	
   

  	
  1.1102

  	
   

  	
  1.1057

  	
   

  	
  1.1012

  	
   

  	
  1.0967

  	
   

  
	
  52

  	
   

  	
  1.1476

  	
   

  	
  1.1431

  	
   

  	
  1.1384

  	
   

  	
  1.1338

  	
   

  	
  1.1291

  	
   

  	
  1.1243

  	
   

  	
  1.1195

  	
   

  	
  1.1148

  	
   

  	
  1.1100

  	
   

  	
  1.1052

  	
   

  
	
  53

  	
   

  	
  1.1590

  	
   

  	
  1.1543

  	
   

  	
  1.1494

  	
   

  	
  1.1445

  	
   

  	
  1.1396

  	
   

  	
  1.1346

  	
   

  	
  1.1296

  	
   

  	
  1.1245

  	
   

  	
  1.1194

  	
   

  	
  1.1144

  	
   

  
	
  54

  	
   

  	
  1.1712

  	
   

  	
  1.1662

  	
   

  	
  1.1612

  	
   

  	
  1.1560

  	
   

  	
  1.1509

  	
   

  	
  1.1456

  	
   

  	
  1.1403

  	
   

  	
  1.1350

  	
   

  	
  1.1296

  	
   

  	
  1.1242

  	
   

  
	
  55

  	
   

  	
  1.1842

  	
   

  	
  1.1790

  	
   

  	
  1.1737

  	
   

  	
  1.1684

  	
   

  	
  1.1629

  	
   

  	
  1.1574

  	
   

  	
  1.1518

  	
   

  	
  1.1462

  	
   

  	
  1.1406

  	
   

  	
  1.1349

  	
   

  
	
  56

  	
   

  	
  1.1981

  	
   

  	
  1.1927

  	
   

  	
  1.1872

  	
   

  	
  1.1816

  	
   

  	
  1.1759

  	
   

  	
  1.1701

  	
   

  	
  1.1643

  	
   

  	
  1.1584

  	
   

  	
  1.1524

  	
   

  	
  1.1464

  	
   

  
	
  57

  	
   

  	
  1.2131

  	
   

  	
  1.2074

  	
   

  	
  1.2017

  	
   

  	
  1.1958

  	
   

  	
  1.1899

  	
   

  	
  1.1838

  	
   

  	
  1.1777

  	
   

  	
  1.1714

  	
   

  	
  1.1652

  	
   

  	
  1.1588

  	
   

  
	
  58

  	
   

  	
  1.2291

  	
   

  	
  1.2232

  	
   

  	
  1.2173

  	
   

  	
  1.2111

  	
   

  	
  1.2049

  	
   

  	
  1.1985

  	
   

  	
  1.1921

  	
   

  	
  1.1856

  	
   

  	
  1.1789

  	
   

  	
  1.1723

  	
   

  
	
  59

  	
   

  	
  1.2464

  	
   

  	
  1.2403

  	
   

  	
  1.2340

  	
   

  	
  1.2276

  	
   

  	
  1.2211

  	
   

  	
  1.2145

  	
   

  	
  1.2077

  	
   

  	
  1.2008

  	
   

  	
  1.1939

  	
   

  	
  1.1868

  	
   

  
	
  60

  	
   

  	
  1.2650

  	
   

  	
  1.2586

  	
   

  	
  1.2521

  	
   

  	
  1.2454

  	
   

  	
  1.2386

  	
   

  	
  1.2317

  	
   

  	
  1.2246

  	
   

  	
  1.2174

  	
   

  	
  1.2101

  	
   

  	
  1.2027

  	
   

  
	
  61

  	
   

  	
  1.2851

  	
   

  	
  1.2785

  	
   

  	
  1.2717

  	
   

  	
  1.2647

  	
   

  	
  1.2576

  	
   

  	
  1.2503

  	
   

  	
  1.2429

  	
   

  	
  1.2353

  	
   

  	
  1.2276

  	
   

  	
  1.2198

  	
   

  
	
  62

  	
   

  	
  1.3068

  	
   

  	
  1.2999

  	
   

  	
  1.2928

  	
   

  	
  1.2855

  	
   

  	
  1.2781

  	
   

  	
  1.2704

  	
   

  	
  1.2627

  	
   

  	
  1.2547

  	
   

  	
  1.2467

  	
   

  	
  1.2385

  	
   

  
	
  63

  	
   

  	
  1.3302

  	
   

  	
  1.3230

  	
   

  	
  1.3156

  	
   

  	
  1.3080

  	
   

  	
  1.3002

  	
   

  	
  1.2923

  	
   

  	
  1.2841

  	
   

  	
  1.2758

  	
   

  	
  1.2673

  	
   

  	
  1.2587

  	
   

  
	
  64

  	
   

  	
  1.3554

  	
   

  	
  1.3479

  	
   

  	
  1.3402

  	
   

  	
  1.3323

  	
   

  	
  1.3242

  	
   

  	
  1.3158

  	
   

  	
  1.3073

  	
   

  	
  1.2986

  	
   

  	
  1.2897

  	
   

  	
  1.2806

  	
   

  
	
  65

  	
   

  	
  1.3827

  	
   

  	
  1.3748

  	
   

  	
  1.3668

  	
   

  	
  1.3585

  	
   

  	
  1.3500

  	
   

  	
  1.3413

  	
   

  	
  1.3323

  	
   

  	
  1.3232

  	
   

  	
  1.3139

  	
   

  	
  1.3043

  	
   

  
	
  66

  	
   

  	
  1.4119

  	
   

  	
  1.4037

  	
   

  	
  1.3953

  	
   

  	
  1.3867

  	
   

  	
  1.3778

  	
   

  	
  1.3686

  	
   

  	
  1.3593

  	
   

  	
  1.3497

  	
   

  	
  1.3399

  	
   

  	
  1.3299

  	
   

  
	
  67

  	
   

  	
  1.4432

  	
   

  	
  1.4346

  	
   

  	
  1.4259

  	
   

  	
  1.4168

  	
   

  	
  1.4075

  	
   

  	
  1.3980

  	
   

  	
  1.3882

  	
   

  	
  1.3781

  	
   

  	
  1.3678

  	
   

  	
  1.3573

  	
   

  
	
  68

  	
   

  	
  1.4768

  	
   

  	
  1.4678

  	
   

  	
  1.4587

  	
   

  	
  1.4492

  	
   

  	
  1.4395

  	
   

  	
  1.4295

  	
   

  	
  1.4192

  	
   

  	
  1.4087

  	
   

  	
  1.3979

  	
   

  	
  1.3868

  	
   

  
	
  69

  	
   

  	
  1.5131

  	
   

  	
  1.5038

  	
   

  	
  1.4942

  	
   

  	
  1.4843

  	
   

  	
  1.4741

  	
   

  	
  1.4636

  	
   

  	
  1.4528

  	
   

  	
  1.4418

  	
   

  	
  1.4304

  	
   

  	
  1.4188

  	
   

  
	
  70

  	
   

  	
  1.5526

  	
   

  	
  1.5429

  	
   

  	
  1.5328

  	
   

  	
  1.5224

  	
   

  	
  1.5117

  	
   

  	
  1.5008

  	
   

  	
  1.4895

  	
   

  	
  1.4778

  	
   

  	
  1.4659

  	
   

  	
  1.4537

  	
   

  



 


46

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  50

  	
   

  	
  51

  	
   

  	
  52

  	
   

  	
  53

  	
   

  	
  54

  	
   

  	
  55

  	
   

  	
  56

  	
   

  	
  57

  	
   

  	
  58

  	
   

  	
  59

  	
   

  
	
  20

  	
   

  	
  1.0053

  	
   

  	
  1.0050

  	
   

  	
  1.0046

  	
   

  	
  1.0043

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0035

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0029

  	
   

  
	
  21

  	
   

  	
  1.0057

  	
   

  	
  1.0054

  	
   

  	
  1.0050

  	
   

  	
  1.0047

  	
   

  	
  1.0044

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  
	
  22

  	
   

  	
  1.0062

  	
   

  	
  1.0058

  	
   

  	
  1.0054

  	
   

  	
  1.0051

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0041

  	
   

  	
  1.0038

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  
	
  23

  	
   

  	
  1.0068

  	
   

  	
  1.0063

  	
   

  	
  1.0059

  	
   

  	
  1.0055

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  
	
  24

  	
   

  	
  1.0074

  	
   

  	
  1.0069

  	
   

  	
  1.0064

  	
   

  	
  1.0060

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  
	
  25

  	
   

  	
  1.0080

  	
   

  	
  1.0075

  	
   

  	
  1.0070

  	
   

  	
  1.0066

  	
   

  	
  1.0061

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0049

  	
   

  	
  1.0045

  	
   

  	
  1.0042

  	
   

  
	
  26

  	
   

  	
  1.0088

  	
   

  	
  1.0082

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  	
  1.0067

  	
   

  	
  1.0062

  	
   

  	
  1.0058

  	
   

  	
  1.0054

  	
   

  	
  1.0050

  	
   

  	
  1.0046

  	
   

  
	
  27

  	
   

  	
  1.0096

  	
   

  	
  1.0090

  	
   

  	
  1.0084

  	
   

  	
  1.0078

  	
   

  	
  1.0073

  	
   

  	
  1.0068

  	
   

  	
  1.0063

  	
   

  	
  1.0058

  	
   

  	
  1.0054

  	
   

  	
  1.0050

  	
   

  
	
  28

  	
   

  	
  1.0105

  	
   

  	
  1.0099

  	
   

  	
  1.0092

  	
   

  	
  1.0086

  	
   

  	
  1.0080

  	
   

  	
  1.0074

  	
   

  	
  1.0069

  	
   

  	
  1.0064

  	
   

  	
  1.0059

  	
   

  	
  1.0055

  	
   

  
	
  29

  	
   

  	
  1.0116

  	
   

  	
  1.0108

  	
   

  	
  1.0101

  	
   

  	
  1.0094

  	
   

  	
  1.0088

  	
   

  	
  1.0082

  	
   

  	
  1.0076

  	
   

  	
  1.0070

  	
   

  	
  1.0065

  	
   

  	
  1.0060

  	
   

  
	
  30

  	
   

  	
  1.0127

  	
   

  	
  1.0119

  	
   

  	
  1.0111

  	
   

  	
  1.0104

  	
   

  	
  1.0097

  	
   

  	
  1.0090

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  
	
  31

  	
   

  	
  1.0140

  	
   

  	
  1.0131

  	
   

  	
  1.0122

  	
   

  	
  1.0114

  	
   

  	
  1.0106

  	
   

  	
  1.0099

  	
   

  	
  1.0092

  	
   

  	
  1.0085

  	
   

  	
  1.0079

  	
   

  	
  1.0073

  	
   

  
	
  32

  	
   

  	
  1.0154

  	
   

  	
  1.0144

  	
   

  	
  1.0135

  	
   

  	
  1.0126

  	
   

  	
  1.0117

  	
   

  	
  1.0109

  	
   

  	
  1.0101

  	
   

  	
  1.0094

  	
   

  	
  1.0087

  	
   

  	
  1.0080

  	
   

  
	
  33

  	
   

  	
  1.0169

  	
   

  	
  1.0158

  	
   

  	
  1.0148

  	
   

  	
  1.0138

  	
   

  	
  1.0129

  	
   

  	
  1.0120

  	
   

  	
  1.0112

  	
   

  	
  1.0104

  	
   

  	
  1.0096

  	
   

  	
  1.0089

  	
   

  
	
  34

  	
   

  	
  1.0186

  	
   

  	
  1.0175

  	
   

  	
  1.0163

  	
   

  	
  1.0153

  	
   

  	
  1.0142

  	
   

  	
  1.0133

  	
   

  	
  1.0123

  	
   

  	
  1.0114

  	
   

  	
  1.0106

  	
   

  	
  1.0098

  	
   

  
	
  35

  	
   

  	
  1.0205

  	
   

  	
  1.0193

  	
   

  	
  1.0180

  	
   

  	
  1.0169

  	
   

  	
  1.0157

  	
   

  	
  1.0147

  	
   

  	
  1.0136

  	
   

  	
  1.0126

  	
   

  	
  1.0117

  	
   

  	
  1.0108

  	
   

  
	
  36

  	
   

  	
  1.0226

  	
   

  	
  1.0212

  	
   

  	
  1.0199

  	
   

  	
  1.0186

  	
   

  	
  1.0174

  	
   

  	
  1.0162

  	
   

  	
  1.0151

  	
   

  	
  1.0140

  	
   

  	
  1.0130

  	
   

  	
  1.0120

  	
   

  
	
  37

  	
   

  	
  1.0249

  	
   

  	
  1.0234

  	
   

  	
  1.0220

  	
   

  	
  1.0206

  	
   

  	
  1.0192

  	
   

  	
  1.0179

  	
   

  	
  1.0167

  	
   

  	
  1.0155

  	
   

  	
  1.0144

  	
   

  	
  1.0133

  	
   

  
	
  38

  	
   

  	
  1.0275

  	
   

  	
  1.0258

  	
   

  	
  1.0242

  	
   

  	
  1.0227

  	
   

  	
  1.0212

  	
   

  	
  1.0198

  	
   

  	
  1.0185

  	
   

  	
  1.0172

  	
   

  	
  1.0159

  	
   

  	
  1.0148

  	
   

  
	
  39

  	
   

  	
  1.0303

  	
   

  	
  1.0285

  	
   

  	
  1.0268

  	
   

  	
  1.0251

  	
   

  	
  1.0235

  	
   

  	
  1.0219

  	
   

  	
  1.0205

  	
   

  	
  1.0190

  	
   

  	
  1.0177

  	
   

  	
  1.0164

  	
   

  
	
  40

  	
   

  	
  1.0334

  	
   

  	
  1.0314

  	
   

  	
  1.0296

  	
   

  	
  1.0277

  	
   

  	
  1.0260

  	
   

  	
  1.0243

  	
   

  	
  1.0227

  	
   

  	
  1.0211

  	
   

  	
  1.0196

  	
   

  	
  1.0182

  	
   

  
	
  41

  	
   

  	
  1.0368

  	
   

  	
  1.0347

  	
   

  	
  1.0326

  	
   

  	
  1.0307

  	
   

  	
  1.0287

  	
   

  	
  1.0269

  	
   

  	
  1.0251

  	
   

  	
  1.0234

  	
   

  	
  1.0218

  	
   

  	
  1.0202

  	
   

  
	
  42

  	
   

  	
  1.0406

  	
   

  	
  1.0383

  	
   

  	
  1.0360

  	
   

  	
  1.0339

  	
   

  	
  1.0318

  	
   

  	
  1.0298

  	
   

  	
  1.0278

  	
   

  	
  1.0260

  	
   

  	
  1.0242

  	
   

  	
  1.0225

  	
   

  
	
  43

  	
   

  	
  1.0446

  	
   

  	
  1.0422

  	
   

  	
  1.0397

  	
   

  	
  1.0374

  	
   

  	
  1.0351

  	
   

  	
  1.0329

  	
   

  	
  1.0308

  	
   

  	
  1.0288

  	
   

  	
  1.0268

  	
   

  	
  1.0250

  	
   

  
	
  44

  	
   

  	
  1.0491

  	
   

  	
  1.0464

  	
   

  	
  1.0438

  	
   

  	
  1.0413

  	
   

  	
  1.0388

  	
   

  	
  1.0364

  	
   

  	
  1.0341

  	
   

  	
  1.0319

  	
   

  	
  1.0297

  	
   

  	
  1.0277

  	
   

  
	
  45

  	
   

  	
  1.0539

  	
   

  	
  1.0510

  	
   

  	
  1.0482

  	
   

  	
  1.0454

  	
   

  	
  1.0428

  	
   

  	
  1.0402

  	
   

  	
  1.0376

  	
   

  	
  1.0352

  	
   

  	
  1.0329

  	
   

  	
  1.0306

  	
   

  
	
  46

  	
   

  	
  1.0592

  	
   

  	
  1.0560

  	
   

  	
  1.0530

  	
   

  	
  1.0500

  	
   

  	
  1.0471

  	
   

  	
  1.0443

  	
   

  	
  1.0415

  	
   

  	
  1.0389

  	
   

  	
  1.0363

  	
   

  	
  1.0339

  	
   

  
	
  47

  	
   

  	
  1.0648

  	
   

  	
  1.0615

  	
   

  	
  1.0582

  	
   

  	
  1.0549

  	
   

  	
  1.0518

  	
   

  	
  1.0487

  	
   

  	
  1.0458

  	
   

  	
  1.0429

  	
   

  	
  1.0401

  	
   

  	
  1.0374

  	
   

  
	
  48

  	
   

  	
  1.0709

  	
   

  	
  1.0673

  	
   

  	
  1.0638

  	
   

  	
  1.0603

  	
   

  	
  1.0569

  	
   

  	
  1.0536

  	
   

  	
  1.0503

  	
   

  	
  1.0472

  	
   

  	
  1.0442

  	
   

  	
  1.0413

  	
   

  
	
  49

  	
   

  	
  1.0775

  	
   

  	
  1.0736

  	
   

  	
  1.0698

  	
   

  	
  1.0661

  	
   

  	
  1.0624

  	
   

  	
  1.0588

  	
   

  	
  1.0553

  	
   

  	
  1.0519

  	
   

  	
  1.0487

  	
   

  	
  1.0455

  	
   

  
	
  50

  	
   

  	
  1.0846

  	
   

  	
  1.0804

  	
   

  	
  1.0763

  	
   

  	
  1.0723

  	
   

  	
  1.0684

  	
   

  	
  1.0645

  	
   

  	
  1.0607

  	
   

  	
  1.0571

  	
   

  	
  1.0535

  	
   

  	
  1.0501

  	
   

  
	
  51

  	
   

  	
  1.0922

  	
   

  	
  1.0878

  	
   

  	
  1.0834

  	
   

  	
  1.0791

  	
   

  	
  1.0748

  	
   

  	
  1.0707

  	
   

  	
  1.0666

  	
   

  	
  1.0626

  	
   

  	
  1.0588

  	
   

  	
  1.0550

  	
   

  
	
  52

  	
   

  	
  1.1004

  	
   

  	
  1.0957

  	
   

  	
  1.0910

  	
   

  	
  1.0864

  	
   

  	
  1.0818

  	
   

  	
  1.0774

  	
   

  	
  1.0730

  	
   

  	
  1.0687

  	
   

  	
  1.0645

  	
   

  	
  1.0604

  	
   

  
	
  53

  	
   

  	
  1.1093

  	
   

  	
  1.1043

  	
   

  	
  1.0993

  	
   

  	
  1.0943

  	
   

  	
  1.0894

  	
   

  	
  1.0846

  	
   

  	
  1.0799

  	
   

  	
  1.0753

  	
   

  	
  1.0707

  	
   

  	
  1.0663

  	
   

  
	
  54

  	
   

  	
  1.1189

  	
   

  	
  1.1135

  	
   

  	
  1.1082

  	
   

  	
  1.1029

  	
   

  	
  1.0977

  	
   

  	
  1.0925

  	
   

  	
  1.0874

  	
   

  	
  1.0824

  	
   

  	
  1.0776

  	
   

  	
  1.0728

  	
   

  
	
  55

  	
   

  	
  1.1292

  	
   

  	
  1.1235

  	
   

  	
  1.1178

  	
   

  	
  1.1122

  	
   

  	
  1.1066

  	
   

  	
  1.1011

  	
   

  	
  1.0956

  	
   

  	
  1.0902

  	
   

  	
  1.0850

  	
   

  	
  1.0798

  	
   

  
	
  56

  	
   

  	
  1.1404

  	
   

  	
  1.1343

  	
   

  	
  1.1283

  	
   

  	
  1.1223

  	
   

  	
  1.1163

  	
   

  	
  1.1104

  	
   

  	
  1.1045

  	
   

  	
  1.0988

  	
   

  	
  1.0931

  	
   

  	
  1.0876

  	
   

  
	
  57

  	
   

  	
  1.1524

  	
   

  	
  1.1461

  	
   

  	
  1.1397

  	
   

  	
  1.1333

  	
   

  	
  1.1269

  	
   

  	
  1.1206

  	
   

  	
  1.1143

  	
   

  	
  1.1081

  	
   

  	
  1.1020

  	
   

  	
  1.0960

  	
   

  
	
  58

  	
   

  	
  1.1655

  	
   

  	
  1.1588

  	
   

  	
  1.1520

  	
   

  	
  1.1452

  	
   

  	
  1.1384

  	
   

  	
  1.1317

  	
   

  	
  1.1249

  	
   

  	
  1.1183

  	
   

  	
  1.1118

  	
   

  	
  1.1053

  	
   

  
	
  59

  	
   

  	
  1.1797

  	
   

  	
  1.1726

  	
   

  	
  1.1654

  	
   

  	
  1.1582

  	
   

  	
  1.1510

  	
   

  	
  1.1438

  	
   

  	
  1.1366

  	
   

  	
  1.1295

  	
   

  	
  1.1225

  	
   

  	
  1.1155

  	
   

  
	
  60

  	
   

  	
  1.1952

  	
   

  	
  1.1876

  	
   

  	
  1.1800

  	
   

  	
  1.1723

  	
   

  	
  1.1647

  	
   

  	
  1.1570

  	
   

  	
  1.1494

  	
   

  	
  1.1418

  	
   

  	
  1.1342

  	
   

  	
  1.1268

  	
   

  
	
  61

  	
   

  	
  1.2119

  	
   

  	
  1.2040

  	
   

  	
  1.1959

  	
   

  	
  1.1878

  	
   

  	
  1.1796

  	
   

  	
  1.1715

  	
   

  	
  1.1633

  	
   

  	
  1.1552

  	
   

  	
  1.1471

  	
   

  	
  1.1392

  	
   

  
	
  62

  	
   

  	
  1.2302

  	
   

  	
  1.2217

  	
   

  	
  1.2132

  	
   

  	
  1.2046

  	
   

  	
  1.1960

  	
   

  	
  1.1873

  	
   

  	
  1.1786

  	
   

  	
  1.1699

  	
   

  	
  1.1613

  	
   

  	
  1.1528

  	
   

  
	
  63

  	
   

  	
  1.2499

  	
   

  	
  1.2411

  	
   

  	
  1.2321

  	
   

  	
  1.2230

  	
   

  	
  1.2138

  	
   

  	
  1.2046

  	
   

  	
  1.1953

  	
   

  	
  1.1861

  	
   

  	
  1.1769

  	
   

  	
  1.1677

  	
   

  
	
  64

  	
   

  	
  1.2714

  	
   

  	
  1.2620

  	
   

  	
  1.2525

  	
   

  	
  1.2429

  	
   

  	
  1.2332

  	
   

  	
  1.2234

  	
   

  	
  1.2136

  	
   

  	
  1.2037

  	
   

  	
  1.1939

  	
   

  	
  1.1841

  	
   

  
	
  65

  	
   

  	
  1.2946

  	
   

  	
  1.2848

  	
   

  	
  1.2747

  	
   

  	
  1.2646

  	
   

  	
  1.2543

  	
   

  	
  1.2439

  	
   

  	
  1.2334

  	
   

  	
  1.2229

  	
   

  	
  1.2124

  	
   

  	
  1.2019

  	
   

  
	
  66

  	
   

  	
  1.3197

  	
   

  	
  1.3093

  	
   

  	
  1.2987

  	
   

  	
  1.2880

  	
   

  	
  1.2771

  	
   

  	
  1.2661

  	
   

  	
  1.2550

  	
   

  	
  1.2438

  	
   

  	
  1.2326

  	
   

  	
  1.2214

  	
   

  
	
  67

  	
   

  	
  1.3466

  	
   

  	
  1.3356

  	
   

  	
  1.3245

  	
   

  	
  1.3131

  	
   

  	
  1.3016

  	
   

  	
  1.2900

  	
   

  	
  1.2782

  	
   

  	
  1.2663

  	
   

  	
  1.2544

  	
   

  	
  1.2424

  	
   

  
	
  68

  	
   

  	
  1.3755

  	
   

  	
  1.3640

  	
   

  	
  1.3522

  	
   

  	
  1.3403

  	
   

  	
  1.3281

  	
   

  	
  1.3158

  	
   

  	
  1.3033

  	
   

  	
  1.2907

  	
   

  	
  1.2780

  	
   

  	
  1.2653

  	
   

  
	
  69

  	
   

  	
  1.4069

  	
   

  	
  1.3948

  	
   

  	
  1.3824

  	
   

  	
  1.3698

  	
   

  	
  1.3569

  	
   

  	
  1.3439

  	
   

  	
  1.3306

  	
   

  	
  1.3173

  	
   

  	
  1.3038

  	
   

  	
  1.2902

  	
   

  
	
  70

  	
   

  	
  1.4412

  	
   

  	
  1.4284

  	
   

  	
  1.4154

  	
   

  	
  1.4020

  	
   

  	
  1.3884

  	
   

  	
  1.3746

  	
   

  	
  1.3606

  	
   

  	
  1.3464

  	
   

  	
  1.3320

  	
   

  	
  1.3176

  	
   

  



 


47

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  60

  	
   

  	
  61

  	
   

  	
  62

  	
   

  	
  63

  	
   

  	
  64

  	
   

  	
  65

  	
   

  	
  66

  	
   

  	
  67

  	
   

  	
  68

  	
   

  	
  69

  	
   

  
	
  20

  	
   

  	
  1.0027

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  
	
  21

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  
	
  22

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  
	
  23

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  
	
  24

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  
	
  25

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0031

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  
	
  26

  	
   

  	
  1.0042

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  27

  	
   

  	
  1.0046

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  
	
  28

  	
   

  	
  1.0051

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0028

  	
   

  	
  1.0025

  	
   

  	
  1.0023

  	
   

  
	
  29

  	
   

  	
  1.0055

  	
   

  	
  1.0051

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0025

  	
   

  
	
  30

  	
   

  	
  1.0061

  	
   

  	
  1.0056

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0043

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  
	
  31

  	
   

  	
  1.0067

  	
   

  	
  1.0062

  	
   

  	
  1.0057

  	
   

  	
  1.0052

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  
	
  32

  	
   

  	
  1.0074

  	
   

  	
  1.0068

  	
   

  	
  1.0063

  	
   

  	
  1.0057

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  
	
  33

  	
   

  	
  1.0082

  	
   

  	
  1.0075

  	
   

  	
  1.0069

  	
   

  	
  1.0063

  	
   

  	
  1.0058

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  
	
  34

  	
   

  	
  1.0090

  	
   

  	
  1.0083

  	
   

  	
  1.0077

  	
   

  	
  1.0070

  	
   

  	
  1.0064

  	
   

  	
  1.0059

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0040

  	
   

  
	
  35

  	
   

  	
  1.0100

  	
   

  	
  1.0092

  	
   

  	
  1.0085

  	
   

  	
  1.0078

  	
   

  	
  1.0071

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  
	
  36

  	
   

  	
  1.0111

  	
   

  	
  1.0102

  	
   

  	
  1.0094

  	
   

  	
  1.0086

  	
   

  	
  1.0079

  	
   

  	
  1.0072

  	
   

  	
  1.0066

  	
   

  	
  1.0060

  	
   

  	
  1.0055

  	
   

  	
  1.0049

  	
   

  
	
  37

  	
   

  	
  1.0123

  	
   

  	
  1.0113

  	
   

  	
  1.0104

  	
   

  	
  1.0096

  	
   

  	
  1.0088

  	
   

  	
  1.0080

  	
   

  	
  1.0073

  	
   

  	
  1.0067

  	
   

  	
  1.0061

  	
   

  	
  1.0055

  	
   

  
	
  38

  	
   

  	
  1.0137

  	
   

  	
  1.0126

  	
   

  	
  1.0116

  	
   

  	
  1.0107

  	
   

  	
  1.0098

  	
   

  	
  1.0090

  	
   

  	
  1.0082

  	
   

  	
  1.0074

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  
	
  39

  	
   

  	
  1.0152

  	
   

  	
  1.0140

  	
   

  	
  1.0129

  	
   

  	
  1.0119

  	
   

  	
  1.0109

  	
   

  	
  1.0100

  	
   

  	
  1.0091

  	
   

  	
  1.0083

  	
   

  	
  1.0076

  	
   

  	
  1.0068

  	
   

  
	
  40

  	
   

  	
  1.0169

  	
   

  	
  1.0156

  	
   

  	
  1.0144

  	
   

  	
  1.0132

  	
   

  	
  1.0122

  	
   

  	
  1.0111

  	
   

  	
  1.0102

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0077

  	
   

  
	
  41

  	
   

  	
  1.0188

  	
   

  	
  1.0173

  	
   

  	
  1.0160

  	
   

  	
  1.0148

  	
   

  	
  1.0136

  	
   

  	
  1.0124

  	
   

  	
  1.0114

  	
   

  	
  1.0104

  	
   

  	
  1.0095

  	
   

  	
  1.0086

  	
   

  
	
  42

  	
   

  	
  1.0209

  	
   

  	
  1.0193

  	
   

  	
  1.0178

  	
   

  	
  1.0164

  	
   

  	
  1.0151

  	
   

  	
  1.0139

  	
   

  	
  1.0127

  	
   

  	
  1.0116

  	
   

  	
  1.0106

  	
   

  	
  1.0096

  	
   

  
	
  43

  	
   

  	
  1.0232

  	
   

  	
  1.0215

  	
   

  	
  1.0199

  	
   

  	
  1.0183

  	
   

  	
  1.0169

  	
   

  	
  1.0155

  	
   

  	
  1.0142

  	
   

  	
  1.0130

  	
   

  	
  1.0119

  	
   

  	
  1.0108

  	
   

  
	
  44

  	
   

  	
  1.0257

  	
   

  	
  1.0239

  	
   

  	
  1.0221

  	
   

  	
  1.0204

  	
   

  	
  1.0188

  	
   

  	
  1.0173

  	
   

  	
  1.0159

  	
   

  	
  1.0145

  	
   

  	
  1.0132

  	
   

  	
  1.0121

  	
   

  
	
  45

  	
   

  	
  1.0285

  	
   

  	
  1.0265

  	
   

  	
  1.0245

  	
   

  	
  1.0227

  	
   

  	
  1.0209

  	
   

  	
  1.0192

  	
   

  	
  1.0177

  	
   

  	
  1.0162

  	
   

  	
  1.0148

  	
   

  	
  1.0135

  	
   

  
	
  46

  	
   

  	
  1.0316

  	
   

  	
  1.0293

  	
   

  	
  1.0272

  	
   

  	
  1.0251

  	
   

  	
  1.0232

  	
   

  	
  1.0214

  	
   

  	
  1.0196

  	
   

  	
  1.0180

  	
   

  	
  1.0165

  	
   

  	
  1.0150

  	
   

  
	
  47

  	
   

  	
  1.0349

  	
   

  	
  1.0324

  	
   

  	
  1.0301

  	
   

  	
  1.0278

  	
   

  	
  1.0257

  	
   

  	
  1.0237

  	
   

  	
  1.0218

  	
   

  	
  1.0200

  	
   

  	
  1.0183

  	
   

  	
  1.0167

  	
   

  
	
  48

  	
   

  	
  1.0385

  	
   

  	
  1.0358

  	
   

  	
  1.0332

  	
   

  	
  1.0308

  	
   

  	
  1.0285

  	
   

  	
  1.0263

  	
   

  	
  1.0242

  	
   

  	
  1.0222

  	
   

  	
  1.0203

  	
   

  	
  1.0185

  	
   

  
	
  49

  	
   

  	
  1.0424

  	
   

  	
  1.0395

  	
   

  	
  1.0367

  	
   

  	
  1.0340

  	
   

  	
  1.0315

  	
   

  	
  1.0290

  	
   

  	
  1.0267

  	
   

  	
  1.0246

  	
   

  	
  1.0225

  	
   

  	
  1.0206

  	
   

  
	
  50

  	
   

  	
  1.0467

  	
   

  	
  1.0435

  	
   

  	
  1.0405

  	
   

  	
  1.0375

  	
   

  	
  1.0347

  	
   

  	
  1.0321

  	
   

  	
  1.0296

  	
   

  	
  1.0272

  	
   

  	
  1.0249

  	
   

  	
  1.0228

  	
   

  
	
  51

  	
   

  	
  1.0514

  	
   

  	
  1.0479

  	
   

  	
  1.0446

  	
   

  	
  1.0414

  	
   

  	
  1.0383

  	
   

  	
  1.0354

  	
   

  	
  1.0326

  	
   

  	
  1.0300

  	
   

  	
  1.0275

  	
   

  	
  1.0252

  	
   

  
	
  52

  	
   

  	
  1.0565

  	
   

  	
  1.0527

  	
   

  	
  1.0491

  	
   

  	
  1.0456

  	
   

  	
  1.0422

  	
   

  	
  1.0391

  	
   

  	
  1.0360

  	
   

  	
  1.0331

  	
   

  	
  1.0304

  	
   

  	
  1.0278

  	
   

  
	
  53

  	
   

  	
  1.0621

  	
   

  	
  1.0580

  	
   

  	
  1.0540

  	
   

  	
  1.0502

  	
   

  	
  1.0465

  	
   

  	
  1.0430

  	
   

  	
  1.0397

  	
   

  	
  1.0366

  	
   

  	
  1.0336

  	
   

  	
  1.0307

  	
   

  
	
  54

  	
   

  	
  1.0682

  	
   

  	
  1.0637

  	
   

  	
  1.0594

  	
   

  	
  1.0552

  	
   

  	
  1.0513

  	
   

  	
  1.0474

  	
   

  	
  1.0438

  	
   

  	
  1.0403

  	
   

  	
  1.0370

  	
   

  	
  1.0339

  	
   

  
	
  55

  	
   

  	
  1.0749

  	
   

  	
  1.0700

  	
   

  	
  1.0653

  	
   

  	
  1.0608

  	
   

  	
  1.0564

  	
   

  	
  1.0523

  	
   

  	
  1.0483

  	
   

  	
  1.0445

  	
   

  	
  1.0409

  	
   

  	
  1.0375

  	
   

  
	
  56

  	
   

  	
  1.0822

  	
   

  	
  1.0769

  	
   

  	
  1.0718

  	
   

  	
  1.0669

  	
   

  	
  1.0622

  	
   

  	
  1.0576

  	
   

  	
  1.0533

  	
   

  	
  1.0491

  	
   

  	
  1.0451

  	
   

  	
  1.0414

  	
   

  
	
  57

  	
   

  	
  1.0902

  	
   

  	
  1.0845

  	
   

  	
  1.0790

  	
   

  	
  1.0736

  	
   

  	
  1.0685

  	
   

  	
  1.0635

  	
   

  	
  1.0588

  	
   

  	
  1.0542

  	
   

  	
  1.0499

  	
   

  	
  1.0457

  	
   

  
	
  58

  	
   

  	
  1.0990

  	
   

  	
  1.0929

  	
   

  	
  1.0869

  	
   

  	
  1.0811

  	
   

  	
  1.0755

  	
   

  	
  1.0701

  	
   

  	
  1.0649

  	
   

  	
  1.0599

  	
   

  	
  1.0551

  	
   

  	
  1.0506

  	
   

  
	
  59

  	
   

  	
  1.1088

  	
   

  	
  1.1021

  	
   

  	
  1.0956

  	
   

  	
  1.0893

  	
   

  	
  1.0832

  	
   

  	
  1.0774

  	
   

  	
  1.0717

  	
   

  	
  1.0662

  	
   

  	
  1.0610

  	
   

  	
  1.0561

  	
   

  
	
  60

  	
   

  	
  1.1195

  	
   

  	
  1.1123

  	
   

  	
  1.1053

  	
   

  	
  1.0985

  	
   

  	
  1.0919

  	
   

  	
  1.0854

  	
   

  	
  1.0793

  	
   

  	
  1.0733

  	
   

  	
  1.0676

  	
   

  	
  1.0622

  	
   

  
	
  61

  	
   

  	
  1.1313

  	
   

  	
  1.1236

  	
   

  	
  1.1160

  	
   

  	
  1.1086

  	
   

  	
  1.1014

  	
   

  	
  1.0944

  	
   

  	
  1.0877

  	
   

  	
  1.0812

  	
   

  	
  1.0750

  	
   

  	
  1.0690

  	
   

  
	
  62

  	
   

  	
  1.1443

  	
   

  	
  1.1360

  	
   

  	
  1.1278

  	
   

  	
  1.1198

  	
   

  	
  1.1120

  	
   

  	
  1.1045

  	
   

  	
  1.0971

  	
   

  	
  1.0900

  	
   

  	
  1.0832

  	
   

  	
  1.0766

  	
   

  
	
  63

  	
   

  	
  1.1586

  	
   

  	
  1.1497

  	
   

  	
  1.1408

  	
   

  	
  1.1322

  	
   

  	
  1.1238

  	
   

  	
  1.1156

  	
   

  	
  1.1076

  	
   

  	
  1.0998

  	
   

  	
  1.0924

  	
   

  	
  1.0852

  	
   

  
	
  64

  	
   

  	
  1.1743

  	
   

  	
  1.1647

  	
   

  	
  1.1552

  	
   

  	
  1.1459

  	
   

  	
  1.1367

  	
   

  	
  1.1278

  	
   

  	
  1.1192

  	
   

  	
  1.1107

  	
   

  	
  1.1026

  	
   

  	
  1.0947

  	
   

  
	
  65

  	
   

  	
  1.1915

  	
   

  	
  1.1812

  	
   

  	
  1.1710

  	
   

  	
  1.1609

  	
   

  	
  1.1510

  	
   

  	
  1.1414

  	
   

  	
  1.1320

  	
   

  	
  1.1228

  	
   

  	
  1.1139

  	
   

  	
  1.1053

  	
   

  
	
  66

  	
   

  	
  1.2102

  	
   

  	
  1.1991

  	
   

  	
  1.1882

  	
   

  	
  1.1773

  	
   

  	
  1.1667

  	
   

  	
  1.1562

  	
   

  	
  1.1460

  	
   

  	
  1.1361

  	
   

  	
  1.1264

  	
   

  	
  1.1170

  	
   

  
	
  67

  	
   

  	
  1.2305

  	
   

  	
  1.2186

  	
   

  	
  1.2068

  	
   

  	
  1.1952

  	
   

  	
  1.1837

  	
   

  	
  1.1724

  	
   

  	
  1.1614

  	
   

  	
  1.1506

  	
   

  	
  1.1400

  	
   

  	
  1.1298

  	
   

  
	
  68

  	
   

  	
  1.2525

  	
   

  	
  1.2398

  	
   

  	
  1.2272

  	
   

  	
  1.2147

  	
   

  	
  1.2023

  	
   

  	
  1.1901

  	
   

  	
  1.1782

  	
   

  	
  1.1665

  	
   

  	
  1.1550

  	
   

  	
  1.1439

  	
   

  
	
  69

  	
   

  	
  1.2766

  	
   

  	
  1.2630

  	
   

  	
  1.2495

  	
   

  	
  1.2361

  	
   

  	
  1.2228

  	
   

  	
  1.2097

  	
   

  	
  1.1967

  	
   

  	
  1.1841

  	
   

  	
  1.1716

  	
   

  	
  1.1595

  	
   

  
	
  70

  	
   

  	
  1.3031

  	
   

  	
  1.2886

  	
   

  	
  1.2741

  	
   

  	
  1.2597

  	
   

  	
  1.2454

  	
   

  	
  1.2313

  	
   

  	
  1.2173

  	
   

  	
  1.2036

  	
   

  	
  1.1901

  	
   

  	
  1.1770

  	
   

  



 


48

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  70

  	
   

  	
  71

  	
   

  	
  72

  	
   

  	
  73

  	
   

  	
  74

  	
   

  	
  75

  	
   

  	
  76

  	
   

  	
  77

  	
   

  	
  78

  	
   

  	
  79

  	
   

  
	
  20

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  21

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  22

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  
	
  23

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  24

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  25

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  
	
  26

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  
	
  27

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  
	
  28

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  
	
  29

  	
   

  	
  1.0023

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  
	
  30

  	
   

  	
  1.0025

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  31

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  
	
  32

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0020

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  
	
  33

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0022

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0016

  	
   

  	
  1.0014

  	
   

  	
  1.0012

  	
   

  
	
  34

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0014

  	
   

  
	
  35

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  
	
  36

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  
	
  37

  	
   

  	
  1.0050

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0032

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  38

  	
   

  	
  1.0055

  	
   

  	
  1.0050

  	
   

  	
  1.0045

  	
   

  	
  1.0040

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  
	
  39

  	
   

  	
  1.0062

  	
   

  	
  1.0056

  	
   

  	
  1.0050

  	
   

  	
  1.0045

  	
   

  	
  1.0041

  	
   

  	
  1.0036

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  
	
  40

  	
   

  	
  1.0069

  	
   

  	
  1.0063

  	
   

  	
  1.0056

  	
   

  	
  1.0051

  	
   

  	
  1.0046

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0029

  	
   

  	
  1.0026

  	
   

  
	
  41

  	
   

  	
  1.0078

  	
   

  	
  1.0070

  	
   

  	
  1.0063

  	
   

  	
  1.0057

  	
   

  	
  1.0051

  	
   

  	
  1.0046

  	
   

  	
  1.0041

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  	
  1.0030

  	
   

  
	
  42

  	
   

  	
  1.0087

  	
   

  	
  1.0079

  	
   

  	
  1.0071

  	
   

  	
  1.0064

  	
   

  	
  1.0058

  	
   

  	
  1.0052

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  43

  	
   

  	
  1.0098

  	
   

  	
  1.0089

  	
   

  	
  1.0080

  	
   

  	
  1.0072

  	
   

  	
  1.0065

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0038

  	
   

  
	
  44

  	
   

  	
  1.0110

  	
   

  	
  1.0099

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0073

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  
	
  45

  	
   

  	
  1.0122

  	
   

  	
  1.0111

  	
   

  	
  1.0101

  	
   

  	
  1.0091

  	
   

  	
  1.0082

  	
   

  	
  1.0074

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  
	
  46

  	
   

  	
  1.0137

  	
   

  	
  1.0124

  	
   

  	
  1.0112

  	
   

  	
  1.0102

  	
   

  	
  1.0092

  	
   

  	
  1.0083

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  
	
  47

  	
   

  	
  1.0152

  	
   

  	
  1.0138

  	
   

  	
  1.0125

  	
   

  	
  1.0113

  	
   

  	
  1.0103

  	
   

  	
  1.0093

  	
   

  	
  1.0083

  	
   

  	
  1.0075

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  
	
  48

  	
   

  	
  1.0169

  	
   

  	
  1.0154

  	
   

  	
  1.0139

  	
   

  	
  1.0126

  	
   

  	
  1.0114

  	
   

  	
  1.0103

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0068

  	
   

  
	
  49

  	
   

  	
  1.0187

  	
   

  	
  1.0170

  	
   

  	
  1.0155

  	
   

  	
  1.0140

  	
   

  	
  1.0127

  	
   

  	
  1.0115

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0076

  	
   

  
	
  50

  	
   

  	
  1.0208

  	
   

  	
  1.0189

  	
   

  	
  1.0172

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  	
  1.0115

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  
	
  51

  	
   

  	
  1.0230

  	
   

  	
  1.0209

  	
   

  	
  1.0190

  	
   

  	
  1.0172

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0128

  	
   

  	
  1.0115

  	
   

  	
  1.0104

  	
   

  	
  1.0093

  	
   

  
	
  52

  	
   

  	
  1.0254

  	
   

  	
  1.0231

  	
   

  	
  1.0210

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0128

  	
   

  	
  1.0115

  	
   

  	
  1.0103

  	
   

  
	
  53

  	
   

  	
  1.0280

  	
   

  	
  1.0255

  	
   

  	
  1.0232

  	
   

  	
  1.0211

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  	
  1.0115

  	
   

  
	
  54

  	
   

  	
  1.0310

  	
   

  	
  1.0282

  	
   

  	
  1.0257

  	
   

  	
  1.0233

  	
   

  	
  1.0211

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0141

  	
   

  	
  1.0127

  	
   

  
	
  55

  	
   

  	
  1.0342

  	
   

  	
  1.0312

  	
   

  	
  1.0284

  	
   

  	
  1.0258

  	
   

  	
  1.0234

  	
   

  	
  1.0212

  	
   

  	
  1.0192

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  	
  1.0140

  	
   

  
	
  56

  	
   

  	
  1.0378

  	
   

  	
  1.0345

  	
   

  	
  1.0314

  	
   

  	
  1.0285

  	
   

  	
  1.0259

  	
   

  	
  1.0234

  	
   

  	
  1.0212

  	
   

  	
  1.0191

  	
   

  	
  1.0173

  	
   

  	
  1.0156

  	
   

  
	
  57

  	
   

  	
  1.0418

  	
   

  	
  1.0382

  	
   

  	
  1.0348

  	
   

  	
  1.0316

  	
   

  	
  1.0287

  	
   

  	
  1.0260

  	
   

  	
  1.0235

  	
   

  	
  1.0212

  	
   

  	
  1.0191

  	
   

  	
  1.0172

  	
   

  
	
  58

  	
   

  	
  1.0463

  	
   

  	
  1.0423

  	
   

  	
  1.0385

  	
   

  	
  1.0350

  	
   

  	
  1.0318

  	
   

  	
  1.0288

  	
   

  	
  1.0261

  	
   

  	
  1.0236

  	
   

  	
  1.0213

  	
   

  	
  1.0192

  	
   

  
	
  59

  	
   

  	
  1.0513

  	
   

  	
  1.0469

  	
   

  	
  1.0428

  	
   

  	
  1.0389

  	
   

  	
  1.0353

  	
   

  	
  1.0320

  	
   

  	
  1.0290

  	
   

  	
  1.0262

  	
   

  	
  1.0237

  	
   

  	
  1.0213

  	
   

  
	
  60

  	
   

  	
  1.0570

  	
   

  	
  1.0521

  	
   

  	
  1.0475

  	
   

  	
  1.0433

  	
   

  	
  1.0393

  	
   

  	
  1.0357

  	
   

  	
  1.0323

  	
   

  	
  1.0292

  	
   

  	
  1.0264

  	
   

  	
  1.0238

  	
   

  
	
  61

  	
   

  	
  1.0633

  	
   

  	
  1.0579

  	
   

  	
  1.0529

  	
   

  	
  1.0482

  	
   

  	
  1.0438

  	
   

  	
  1.0398

  	
   

  	
  1.0361

  	
   

  	
  1.0326

  	
   

  	
  1.0295

  	
   

  	
  1.0266

  	
   

  
	
  62

  	
   

  	
  1.0704

  	
   

  	
  1.0645

  	
   

  	
  1.0589

  	
   

  	
  1.0537

  	
   

  	
  1.0489

  	
   

  	
  1.0445

  	
   

  	
  1.0403

  	
   

  	
  1.0365

  	
   

  	
  1.0330

  	
   

  	
  1.0298

  	
   

  
	
  63

  	
   

  	
  1.0783

  	
   

  	
  1.0718

  	
   

  	
  1.0657

  	
   

  	
  1.0600

  	
   

  	
  1.0547

  	
   

  	
  1.0497

  	
   

  	
  1.0451

  	
   

  	
  1.0409

  	
   

  	
  1.0370

  	
   

  	
  1.0334

  	
   

  
	
  64

  	
   

  	
  1.0872

  	
   

  	
  1.0801

  	
   

  	
  1.0733

  	
   

  	
  1.0670

  	
   

  	
  1.0611

  	
   

  	
  1.0557

  	
   

  	
  1.0506

  	
   

  	
  1.0459

  	
   

  	
  1.0415

  	
   

  	
  1.0375

  	
   

  
	
  65

  	
   

  	
  1.0971

  	
   

  	
  1.0892

  	
   

  	
  1.0818

  	
   

  	
  1.0749

  	
   

  	
  1.0684

  	
   

  	
  1.0623

  	
   

  	
  1.0567

  	
   

  	
  1.0515

  	
   

  	
  1.0466

  	
   

  	
  1.0422

  	
   

  
	
  66

  	
   

  	
  1.1080

  	
   

  	
  1.0994

  	
   

  	
  1.0912

  	
   

  	
  1.0836

  	
   

  	
  1.0764

  	
   

  	
  1.0697

  	
   

  	
  1.0635

  	
   

  	
  1.0577

  	
   

  	
  1.0524

  	
   

  	
  1.0474

  	
   

  
	
  67

  	
   

  	
  1.1200

  	
   

  	
  1.1105

  	
   

  	
  1.1016

  	
   

  	
  1.0932

  	
   

  	
  1.0853

  	
   

  	
  1.0780

  	
   

  	
  1.0711

  	
   

  	
  1.0647

  	
   

  	
  1.0587

  	
   

  	
  1.0532

  	
   

  
	
  68

  	
   

  	
  1.1332

  	
   

  	
  1.1229

  	
   

  	
  1.1131

  	
   

  	
  1.1039

  	
   

  	
  1.0952

  	
   

  	
  1.0871

  	
   

  	
  1.0795

  	
   

  	
  1.0724

  	
   

  	
  1.0658

  	
   

  	
  1.0597

  	
   

  
	
  69

  	
   

  	
  1.1478

  	
   

  	
  1.1366

  	
   

  	
  1.1259

  	
   

  	
  1.1158

  	
   

  	
  1.1062

  	
   

  	
  1.0973

  	
   

  	
  1.0889

  	
   

  	
  1.0811

  	
   

  	
  1.0738

  	
   

  	
  1.0670

  	
   

  
	
  70

  	
   

  	
  1.1642

  	
   

  	
  1.1520

  	
   

  	
  1.1402

  	
   

  	
  1.1292

  	
   

  	
  1.1187

  	
   

  	
  1.1088

  	
   

  	
  1.0996

  	
   

  	
  1.0909

  	
   

  	
  1.0829

  	
   

  	
  1.0754

  	
   

  



 


49

















 


	
  EMPLOYEE’S

  	
   

  	
  BENEFICIARY’S
  AGE

  	
   

  
	
  AGE

  	
   

  	
  80

  	
   

  	
  81

  	
   

  	
  82

  	
   

  	
  83

  	
   

  	
  84

  	
   

  	
  85

  	
   

  	
  86

  	
   

  	
  87

  	
   

  	
  88

  	
   

  	
  89

  	
   

  
	
  20

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  21

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  22

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  23

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  24

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  25

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  	
  1.0002

  	
   

  
	
  26

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  
	
  27

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0002

  	
   

  
	
  28

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  
	
  29

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  
	
  30

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  	
  1.0003

  	
   

  
	
  31

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  	
  1.0003

  	
   

  
	
  32

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  33

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  	
  1.0004

  	
   

  
	
  34

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  	
  1.0004

  	
   

  
	
  35

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0008

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  	
  1.0005

  	
   

  
	
  36

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0011

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  	
  1.0005

  	
   

  
	
  37

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  	
  1.0006

  	
   

  
	
  38

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0012

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  	
  1.0006

  	
   

  
	
  39

  	
   

  	
  1.0021

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  	
  1.0007

  	
   

  
	
  40

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0018

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  	
  1.0008

  	
   

  
	
  41

  	
   

  	
  1.0026

  	
   

  	
  1.0023

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0016

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  	
  1.0009

  	
   

  
	
  42

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  	
  1.0010

  	
   

  
	
  43

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  	
  1.0011

  	
   

  
	
  44

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  	
  1.0013

  	
   

  
	
  45

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  	
  1.0015

  	
   

  
	
  46

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  	
  1.0017

  	
   

  
	
  47

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  	
  1.0019

  	
   

  
	
  48

  	
   

  	
  1.0061

  	
   

  	
  1.0055

  	
   

  	
  1.0049

  	
   

  	
  1.0044

  	
   

  	
  1.0039

  	
   

  	
  1.0035

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  	
  1.0021

  	
   

  
	
  49

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0043

  	
   

  	
  1.0039

  	
   

  	
  1.0034

  	
   

  	
  1.0031

  	
   

  	
  1.0027

  	
   

  	
  1.0024

  	
   

  
	
  50

  	
   

  	
  1.0076

  	
   

  	
  1.0068

  	
   

  	
  1.0061

  	
   

  	
  1.0054

  	
   

  	
  1.0049

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  	
  1.0027

  	
   

  
	
  51

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0054

  	
   

  	
  1.0048

  	
   

  	
  1.0043

  	
   

  	
  1.0038

  	
   

  	
  1.0034

  	
   

  	
  1.0030

  	
   

  
	
  52

  	
   

  	
  1.0093

  	
   

  	
  1.0084

  	
   

  	
  1.0075

  	
   

  	
  1.0067

  	
   

  	
  1.0060

  	
   

  	
  1.0053

  	
   

  	
  1.0048

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  	
  1.0033

  	
   

  
	
  53

  	
   

  	
  1.0103

  	
   

  	
  1.0093

  	
   

  	
  1.0083

  	
   

  	
  1.0074

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0053

  	
   

  	
  1.0047

  	
   

  	
  1.0042

  	
   

  	
  1.0037

  	
   

  
	
  54

  	
   

  	
  1.0114

  	
   

  	
  1.0102

  	
   

  	
  1.0092

  	
   

  	
  1.0082

  	
   

  	
  1.0074

  	
   

  	
  1.0066

  	
   

  	
  1.0059

  	
   

  	
  1.0052

  	
   

  	
  1.0046

  	
   

  	
  1.0041

  	
   

  
	
  55

  	
   

  	
  1.0126

  	
   

  	
  1.0113

  	
   

  	
  1.0102

  	
   

  	
  1.0091

  	
   

  	
  1.0082

  	
   

  	
  1.0073

  	
   

  	
  1.0065

  	
   

  	
  1.0058

  	
   

  	
  1.0051

  	
   

  	
  1.0045

  	
   

  
	
  56

  	
   

  	
  1.0140

  	
   

  	
  1.0126

  	
   

  	
  1.0113

  	
   

  	
  1.0101

  	
   

  	
  1.0090

  	
   

  	
  1.0081

  	
   

  	
  1.0072

  	
   

  	
  1.0064

  	
   

  	
  1.0057

  	
   

  	
  1.0050

  	
   

  
	
  57

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0125

  	
   

  	
  1.0112

  	
   

  	
  1.0100

  	
   

  	
  1.0089

  	
   

  	
  1.0080

  	
   

  	
  1.0071

  	
   

  	
  1.0063

  	
   

  	
  1.0056

  	
   

  
	
  58

  	
   

  	
  1.0172

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0124

  	
   

  	
  1.0111

  	
   

  	
  1.0099

  	
   

  	
  1.0088

  	
   

  	
  1.0079

  	
   

  	
  1.0070

  	
   

  	
  1.0062

  	
   

  
	
  59

  	
   

  	
  1.0192

  	
   

  	
  1.0172

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0124

  	
   

  	
  1.0111

  	
   

  	
  1.0099

  	
   

  	
  1.0088

  	
   

  	
  1.0078

  	
   

  	
  1.0069

  	
   

  
	
  60

  	
   

  	
  1.0214

  	
   

  	
  1.0192

  	
   

  	
  1.0173

  	
   

  	
  1.0155

  	
   

  	
  1.0138

  	
   

  	
  1.0124

  	
   

  	
  1.0110

  	
   

  	
  1.0098

  	
   

  	
  1.0087

  	
   

  	
  1.0077

  	
   

  
	
  61

  	
   

  	
  1.0239

  	
   

  	
  1.0215

  	
   

  	
  1.0193

  	
   

  	
  1.0173

  	
   

  	
  1.0155

  	
   

  	
  1.0138

  	
   

  	
  1.0123

  	
   

  	
  1.0110

  	
   

  	
  1.0097

  	
   

  	
  1.0086

  	
   

  
	
  62

  	
   

  	
  1.0268

  	
   

  	
  1.0241

  	
   

  	
  1.0217

  	
   

  	
  1.0195

  	
   

  	
  1.0174

  	
   

  	
  1.0155

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  	
  1.0109

  	
   

  	
  1.0097

  	
   

  
	
  63

  	
   

  	
  1.0301

  	
   

  	
  1.0271

  	
   

  	
  1.0244

  	
   

  	
  1.0219

  	
   

  	
  1.0196

  	
   

  	
  1.0175

  	
   

  	
  1.0156

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  	
  1.0109

  	
   

  
	
  64

  	
   

  	
  1.0339

  	
   

  	
  1.0305

  	
   

  	
  1.0275

  	
   

  	
  1.0247

  	
   

  	
  1.0221

  	
   

  	
  1.0198

  	
   

  	
  1.0176

  	
   

  	
  1.0157

  	
   

  	
  1.0139

  	
   

  	
  1.0123

  	
   

  
	
  65

  	
   

  	
  1.0381

  	
   

  	
  1.0344

  	
   

  	
  1.0310

  	
   

  	
  1.0278

  	
   

  	
  1.0250

  	
   

  	
  1.0223

  	
   

  	
  1.0199

  	
   

  	
  1.0178

  	
   

  	
  1.0158

  	
   

  	
  1.0140

  	
   

  
	
  66

  	
   

  	
  1.0429

  	
   

  	
  1.0387

  	
   

  	
  1.0349

  	
   

  	
  1.0314

  	
   

  	
  1.0282

  	
   

  	
  1.0252

  	
   

  	
  1.0225

  	
   

  	
  1.0201

  	
   

  	
  1.0179

  	
   

  	
  1.0158

  	
   

  
	
  67

  	
   

  	
  1.0482

  	
   

  	
  1.0435

  	
   

  	
  1.0393

  	
   

  	
  1.0353

  	
   

  	
  1.0317

  	
   

  	
  1.0284

  	
   

  	
  1.0254

  	
   

  	
  1.0227

  	
   

  	
  1.0202

  	
   

  	
  1.0179

  	
   

  
	
  68

  	
   

  	
  1.0541

  	
   

  	
  1.0489

  	
   

  	
  1.0442

  	
   

  	
  1.0398

  	
   

  	
  1.0358

  	
   

  	
  1.0321

  	
   

  	
  1.0287

  	
   

  	
  1.0256

  	
   

  	
  1.0228

  	
   

  	
  1.0202

  	
   

  
	
  69

  	
   

  	
  1.0608

  	
   

  	
  1.0550

  	
   

  	
  1.0497

  	
   

  	
  1.0448

  	
   

  	
  1.0403

  	
   

  	
  1.0362

  	
   

  	
  1.0324

  	
   

  	
  1.0289

  	
   

  	
  1.0258

  	
   

  	
  1.0229

  	
   

  
	
  70

  	
   

  	
  1.0684

  	
   

  	
  1.0620

  	
   

  	
  1.0561

  	
   

  	
  1.0506

  	
   

  	
  1.0456

  	
   

  	
  1.0410

  	
   

  	
  1.0367

  	
   

  	
  1.0328

  	
   

  	
  1.0293

  	
   

  	
  1.0260

  	
   

  



 


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