Exhibit 10.5

 

FORM OF

 

SPX FLOW

 

SUPPLEMENTAL RETIREMENT PLAN

 

FOR TOP MANAGEMENT

 

(As Adopted Effective [·])

 











 

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”
    	
4
    
	
1.11
    	
“Final Average Pay”
    	
4
    
	
1.12
    	
“Normal Retirement   Age”
    	
4
    
	
1.13
    	
“Normal Retirement   Date”
    	
4
    
	
1.14
    	
“Participant”
    	
4
    
	
1.15
    	
“Plan”
    	
4
    
	
1.16
    	
“SPX Qualified Plan”
    	
4
    
	
1.17
    	
“SPX Qualified Plan   Benefit”
    	
4
    
	
1.18
    	
“Other Nonqualified   Pension Plans”
    	
4
    
	
1.19
    	
“Surviving Spouse”
    	
5
    
	
1.20
    	
“Top Management   Retirement Benefit”
    	
5
    
	
1.21
    	
“Non-409A Top   Management Retirement Benefit”
    	
5
    
	
1.22
    	
“409A Top Management   Retirement Benefit”
    	
5
    
	
1.23
    	
“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
    	
Actuarial Equivalent
    	
11
    
	
3.6
    	
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
    
	
 
    	
 
    	
 
    
	
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
    


 

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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
    	
17
    
	
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
    	
19
    
	
8.3
    	
Definition of 409A   Change-of-Control
    	
19
    
	
 
    	
 
    	
 
    
	
ARTICLE IX SPECIAL PROVISIONS
    	
21
    
	
 
    	
 
    
	
9.1
    	
Transfer of Liabilities   from Prior Plan
    	
21
    
	
9.2
    	
Generally
    	
21
    
	
 
    	
 
    	
 
    
	
TABLE   A
    	
22
    


 

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SPX FLOW
 SUPPLEMENTAL RETIREMENT PLAN
 FOR TOP MANAGEMENT

 

The SPX FLOW Supplemental Retirement Plan for Top Management (the “Plan”) is adopted effective [·] (the “Effective Date”).  The Plan is established and maintained by SPX FLOW, Inc. 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 FLOW, Inc.

 

The provisions of this Plan are only applicable to Participants who were in the employ of SPX FLOW, Inc. on or after the Effective Date (except as otherwise provided in the Plan).

 

As part of the Separation and Distribution Agreement by and between SPX Corporation and SPX FLOW, Inc. dated as of [·], SPX Corporation and SPX FLOW, Inc. entered into the Employee Matters Agreement dated as of [·] (the “EMA”).  In accordance with the EMA, all liabilities for Flowco Employees (as defined in the EMA) under the SPX Corporation Supplemental Retirement Plan for Top Management (the “Prior Plan”) are to be transferred to the Plan and the Plan became liable to pay all such benefits to such participants.  Section 9.1 of the Plan sets forth the additional rules applicable to such transferred benefits and transferred participants.

 

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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, and including any successor or replacement appendix) 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, subject to Section 9.1., 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.  If payments under a period certain and life benefit have

 

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

 

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

 

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

 

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

 

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

 

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

 

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

 

1.7          “Company” means (a) SPX FLOW, Inc., 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 FLOW, Inc. 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 (i) a Participant’s Continuous Service as shown on the records of the Prior Plan as of the Effective Date, if applicable, plus (ii) a Participant’s Continuous Service as determined under the SPX Qualified Plan after the Participant’s Continuous Service Commencement Date, which solely for the purposes of this Plan, is determined as if such Participant were a participant in the SPX Qualified Plan and the Participant’s employment with the Company were with SPX Corporation.

 

For purposes of this Plan only, and subject to Section 9.1, a Participant’s Continuous Service Commencement Date shall be the date such Participant was named an officer with SPX FLOW, Inc.; provided, in the event a Participant was employed by a business entity acquired by the Company, his Continuous Service Commencement Date shall be the closing date of such acquisition; provided, further, that the Committee may set an alternative Continuous Service Commencement Date for any Participant.

 

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

 

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·                                          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.

 

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 and subject to Section 9.1:

 

(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 (where reference to compensation and benefit items, programs and plans of SPX Corporation therein shall be deemed to reference the analogous compensation and benefit items, programs and plans at the Company) shall also be excluded from Final Average Pay; provided that any deferrals of compensation made pursuant to the SPX FLOW 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 FLOW Supplemental Retirement Plan For Top Management.

 

1.16        “SPX Qualified Plan” means the SPX Corporation US Pension Plan 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 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 SPX Corporation Supplemental Individual Account Retirement Plan (and any predecessor, successor or replacement plans) or any non-qualified defined benefit plan sponsored by the Company.

 

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

 

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

 

1.21        “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.

 

1.22        “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.

 

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

 

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.

 

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ARTICLE III
 TOP MANAGEMENT RETIREMENT BENEFITS

 

3.1          Normal Retirement.

 

(a)                                 Normal Retirement for Employees Who Became Participants Before August 24, 2005.  For Employees who became Participants in the Plan (or the Prior 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 (if any) determined as of the Participant’s Normal Retirement Date without regard to when such benefit is actually paid.

 

(b)                                 Normal Retirement for Employees Who Became Participants On and After August 24, 2005 and Before April 22, 2009.  For Employees who become Participants in the Plan (or the Prior 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 (if any) 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 (or the Prior 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 (if any) 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 (or the Prior 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 

 

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Retirement Benefit to which he would be entitled at his Normal Retirement Date pursuant to Section 3.1(a) above, with the following adjustments:

 

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

 

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

 

(3)                                 Reductions for Qualified Plan Benefits.  The benefit so determined shall be reduced by the SPX Qualified Plan Benefit (if any), 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 (or the Prior 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 (if any), 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 (if any) 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

 

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hereunder) under the Other Nonqualified Pension Plans, if any.  In the event a Participant’s aggregate benefit under the Other Nonqualified Pension Plans is higher than his benefit under the Plan, he shall receive no benefits from this Plan.

 

3.4          Form and Timing of Benefit.

 

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

 

(1)                                 A Participant may elect to have his Non-409A Top Management Retirement Benefit payable in any optional form in which the benefit from the SPX Qualified Plan is payable (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 (if any).  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 (if any).

 

(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 (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 (if any).  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).

 

9











 

(2)                                 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 (3) below.

 

(3)                                 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)(3) above) provided above shall be made on a form approved by the Committee and filed with the Committee in the time and manner prescribed by the Committee.

 

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

 

10











 

3.5          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.

 

3.6          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 FLOW Retirement Savings 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.

 

Notwithstanding the foregoing, the Company may, in its sole discretion at any time or from time to time, establish segregated funds, escrow accounts or trust funds (including through a grantor trust) whose primary purpose would be for the provision of benefits under this Plan.  If such funds or accounts are established, however, individuals entitled to benefits hereunder shall not have any identifiable interest in any such funds or accounts nor shall such individuals be entitled to any preference or priority with respect to the assets of such funds or accounts.  These funds and accounts would still be available to judgment creditors of the Company and to all creditors in the event of the Company’s insolvency or bankruptcy.

 

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 

 

16











 

applicable portion) shall be made on or as soon as administratively practicable after the benefit commencement date (or the date required by Code Section 409A’s six-month delay rule), but not later than 60 days after such date.

 

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

 

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

 

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

 

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

 

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

 

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

 

(c)                                  Notwithstanding anything to the contrary, and to the extent consistent with Code Section 409A, on or prior to a Change-of-Control, the Company shall, (i) to the extent not previously established, establish a grantor trust, and (ii) fund such grantor trust with a single, irrevocable lump sum contribution which is, when combined with any other assets already held in the grantor trust, equal to the value of all Vested benefits under the Plan through the date of such Change-of-Control.  If a Participant shall continue to be employed by the Company or any successor after such Change-of-Control, each calendar year the Company (or any successor) shall, as soon as possible, but in no event later than 30 days following the end of such calendar year, make an irrevocable contribution to the grantor trust in an amount that is necessary in order to maintain assets under the grantor trust equal to the value of all Vested benefits under the Plan at the end of the applicable calendar year.  After a Change-of-Control, if the assets of the grantor trust are not sufficient to make payment of Plan benefits at any time, the Company (or any successor) shall, as soon as possible, but in no event later than 30 days following notice from the trustee, make an irrevocable contribution sufficient to enable the trustee to make such Plan benefit payments.  The Company (or any successor) shall provide such information as reasonably requested by the trustee in order for the trustee to fulfill its duties (including, without limitation, making Plan benefit determinations after a Change-of-Control) under the grantor trust agreement.  As provided under Section 7.1, the Company shall retain beneficial ownership of all assets transferred to the grantor trust and such assets will be subject to the claims of the Company’s creditors.

 

18











 

8.2                               Definition of Change-of-Control.  For purposes of this Plan, a “Change-of-Control” shall have the same meaning as set forth in the SPX FLOW Stock Compensation Plan (as amended from time to time, and including any successor or replacement plan).

 

8.3                               Definition of 409A Change-of-Control.  For purposes of this Plan, a “409A Change-of-Control” means the occurrence of any of the following events:

 

(a)                                 any person or Group acquires ownership of Company’s stock that, together with stock held by such person or Group, constitutes more than 50% of the total fair market value or total voting power of Company’s stock, (including an increase in the percentage of stock owned by any person or Group as a result of a transaction in which Company acquires its stock in exchange for property, provided that the acquisition of additional stock by any person or Group deemed to own more than 50% of the total fair market value or total voting power of Company’s stock on the Effective Date, shall not constitute a 409A Change-of-Control); or

 

(b)                                 any person or Group acquires (or has acquired during the 12-month period ending on the date of the most recent acquisition by such person or Group) ownership of Company stock possessing 30% or more of the total voting power of Company stock; or

 

(c)                                  a majority of the members of the Board is replaced during any 12-month period by directors whose appointment or election is not endorsed by a majority of the members of the Board prior to the date of the appointment or election; or

 

(d)                                 any person or Group acquires (or has acquired during the 12-month period ending on the date of the most recent acquisition by such person or Group) assets from Company that have a total Gross Fair Market Value equal to 40% or more of the total Gross Fair Market Value of all Company assets immediately prior to such acquisition or acquisitions, provided that there is no 409A Change-of-Control when Company’s assets are transferred to:

 

(1)                                 a shareholder of Company (immediately before the asset transfer) in exchange for or with respect to Company stock;

 

(2)                                 an entity, 50% or more of the total value or voting power of which is owned, directly or indirectly, by Company;

 

(3)                                 a person or Group that owns, directly or indirectly, 50% or more of the total value or voting power of all outstanding Company stock; or

 

(4)                                 an entity, at least 50% of the total value or voting power of which is owned, directly or indirectly, by a person described in paragraph (3).

 

For purposes of the above sub-paragraph (d), a person’s status is determined immediately after the transfer of the assets.  For example, a transfer to a corporation in which Company has no ownership interest before the transaction, but which is a majority-owned subsidiary of Company after the transaction is not a 409A Change-of-Control.

 

For purposes of this Section 8.3, “Gross Fair Market Value” means the value of assets determined without regard to any liabilities associated with such assets.

 

For purposes of this Section 8.3, “Group” means persons acting together for the purpose of acquiring Company stock and includes owners of a corporation that enters into a merger, consolidation, purchase or acquisition of stock, or similar business transaction with Company.  If a person owns stock in both the Company and another corporation that enter into a merger, consolidation purchase or acquisition of stock, or similar transaction,

 

19











 

such person is considered to be part of a Group only with respect to ownership prior to the merger or other transaction giving rise to the change and not with respect to the ownership interest in the other corporation.  Persons will not be considered to be acting as a Group solely because they purchase assets of the same corporation at the same time, or as a result of the same public offering.

 

20











 

ARTICLE IX

SPECIAL PROVISIONS

 

9.1                               Transfer of Liabilities from Prior Plan.  The purpose of this Section 9.1 is to provide for the transfer of liabilities from the Prior Plan to this Plan with respect to Flowco Employees as set forth in the EMA.

 

(a)                                 Flowco Employees shall be eligible to participate in this Plan on the Effective Date to the extent they were eligible to participate in the Prior Plan immediately prior to the Effective Date (the “Flowco Employee Participants”).  For such Flowco Employee Participants, the Continuous Service Commencement Date for purposes of Section 1.8 shall be the Effective Date.

 

(b)                                 The compensation paid by SPX Corporation and its subsidiaries to a Flowco Employee Participant that was recognized under the Prior Plan immediately prior to the Effective Date shall be credited and recognized for all applicable purposes (including, without limitation, benefit determinations) under this Plan as though it were compensation from the Company or its affiliates.

 

(c)                                  The Continuous Service of a Flowco Employee Participant that was recognized under the Prior Plan immediately prior to the Effective Date shall be credited and recognized for all applicable analogous purposes under this Plan as though it were Continuous Service from the Company or its affiliates.

 

(d)                                 On the Effective Date, and subject to such terms and conditions as the Administrator may establish, all liabilities attributable to Flowco Employee Participants shall be transferred from the Prior Plan to this Plan.

 

(e)                                  The Plan shall recognize, implement and honor all distribution and beneficiary elections made by each Flowco Employee Participant under the Prior Plan.

 

9.2                               Generally.  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









 

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
    	
 
    


 

22











 

	
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
    	
 
    


 

23











 

	
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
    	
 
    


 

24











 

	
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
    	
 
    


 

25











 

	
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
    	
 
    


 

26











 

	
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
    	
 
    


 

27











 

	
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
    	
 
    


 

28









 

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
    	
 
    


 

29











 

	
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
    	
 
    


 

30











 

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
    	
 
    


 

31











 

	
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
    	
 
    


 

32











 

	
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
    	
 
    


 

33











 

	
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
    	
 
    


 

34











 

	
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
    	
 
    


 

35