FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 1 of 33

Appendix C - Special Minimum PIA Conversion Chart

No. of Yrs. 

Creditable 

Coverage

Dec 1992 

SPC MIN 

PIA 3% 

Increase

Family 

Maximum

No. of Yrs. 

Creditable 

Coverage

Dec 1992 

SPC MIN 

PIA 3% 

Increase

Family 

Maximum

11 24.50 36.90 21 270.90 406.60

12 48.90 73.80 22 295.40 443.40

13 73.70 111.00 23 320.20 480.90

14 98.30 147.70 24 344.80 517.70

15 122.90 184.40 25 369.30 554.30

16 147.60 221.80 26 394.20 591.90

17 172.20 258.70 27 418.90 628.70

18 196.90 295.60 28 443.30 665.40

19 221.50 332.60 29 467.90 702.60

20 246.00 369.30 30 492.50 739.30

SPECIAL MINIMUM PIA CONVERSION CHART

No. of Yrs. 

Creditable 

Coverage

Dec 1993 

SPC MIN 

PIA 2.6% 

Increase

Family 

Maximum

No. of Yrs. 

Creditable 

Coverage

Dec 1993 

SPC MIN 

PIA 2.6% 

Increase

Family 

Maximum

11 25.10 37.80 21 277.90 417.10

12 50.10 75.70 22 303.00 454.90

13 75.60 113.80 23 328.50 493.40

14 100.80 151.50 24 353.70 531.10

15 126.00 189.10 25 378.90 568.70
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 2 of 33

16 151.40 227.50 26 404.40 607.20

17 176.60 265.40 27 429.70 645.00

18 202.00 303.20 28 454.80 682.70

19 227.20 341.20 29 480.00 720.80

20 252.30 378.90 30 505.30 758.50

SPECIAL MINIMUM PIA CONVERSION CHART

No. of Yrs. 

Creditable 

Coverage

Dec 1994 

SPC MIN 

PIA 2.8% 

Increase

Family 

Maximum

No. of Yrs. 

Creditable 

Coverage

Dec 1994 

SPC MIN 

PIA 2.8% 

Increase

Family 

Maximum

11 25.80 38.80 21 285.60 428.70

12 51.50 77.80 22 311.40 467.60

13 77.70 116.90 23 337.60 507.20

14 103.60 155.70 24 363.60 545.90

15 129.50 194.30 25 389.50 584.60

16 155.60 233.80 26 415.70 624.20

17 181.50 272.80 27 441.70 663.00

18 207.60 311.60 28 467.50 701.80

19 233.50 350.70 29 493.40 740.90

20 259.30 389.50 30 519.40 779.70

SPECIAL MINIMUM PIA CONVERSION CHART

No. of Yrs. 

Creditable 

Coverage

Dec 1995 

SPC MIN 

PIA 2.6% 

Increase

Family 

Maximum

No. of Yrs. 

Creditable 

Coverage

Dec 1995 

SPC MIN 

PIA 2.6% 

Increase

Family 

Maximum
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 3 of 33

11 26.40 39.80 21 293.00 439.80

12 52.80 79.80 22 319.40 479.70

13 79.70 119.90 23 346. 520.30

14 106.20 159.70 24 373.00 560.00

15 132.80 199.30 25 399.60 599.70

16 159.60 239.80 26 426.50 640.40

17 186.20 279.80 27 453.10 680.20

18 212.90 319.70 28 479.60 720.00

19 239.50 359.80 29 506.20 760.10

20 266.00 399.60 30 532.90 799.90

SPECIAL MINIMUM PIA CONVERSION CHART

No. of Yrs. 

Creditable 

Coverage

Dec 1996 

SPC MIN 

PIA 2.9% 

Increase

Family 

Maximum

No. of Yrs 

Creditable. 

Coverage

Dec 1996 

SPC MIN 

PIA 2.9% 

Increase

Family 

Maximum

11 27.10 40.90 21 301.50 452.50

12 54.30 82.10 22 328.60 493.60

13 82.00 123.30 23 356.30 535.30

14 109.20 164.30 24 383.80 576.20

15 136.60 205.00 25 411.10 617.00

16 164.20 246.70 26 438.80 658.90

17 191.60 287.90 27 466.20 699.90

18 219.00 328.90 28 493.50 740.80

19 246.40 370.20 29 520.80 782.10
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 4 of 33

20 273.70 411.10 30 548.30 823.10

SPECIAL MINIMUM PIA CONVERSION CHART

No. of Yrs. 

Creditable 

Coverage

Dec 1997 

SPC MIN 

PIA 2.1% 

Increase

Family 

Maximum

No. of Yrs. 

Creditable 

Coverage

Dec 1997 

SPC MIN 

PIA 2.1% 

Increase

Family 

Maximum

11 27.60 41.70 21 307.80 462.00

12 55.40 83.80 22 335.50 503.90

13 83.70 125.80 23 363.70 546.50

14 111.40 167.70 24 391.80 588.30

15 139.40 209.30 25 419.70 629.90

16 167.60 251.80 26 448.00 672.70

17 195.60 293.90 27 475.90 714.50

18 223.50 335.80 28 503.80 756.30

19 251.50 377.90 29 531.70 798.50

20 279.40 419.70 30 559.80 840.30

Appendix D - SS Act Insured Status Requirements And Divisor 

Months

Effective 5-1-82

YEAR OF 

BIRTH

YEAR ATTAINED 

AGE 65, DIED OR 

AWARDED DF

FULLY

INSURED

DIVISOR MONTHS 

1951 START

Men Women Men Women

1892 1957 6 6 24 24

1893 1958 7 6 24 24
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 5 of 33

1894 1959 8 6 36 24

1895 1960 9 6 48 24

1896 1961 10 7 60 24

1897 1962 11 8 72 36

1898 1963 12 9 84 48

1899 1964 13 10 96 60

1900 1965 14 11 108 72

1901 1966 15 12 120 84

1902 1967 16 13 132 96

1903 1968 17 14 144 108

1904 1969 18 15 156 120

1905 1970 19 16 168 132

1906 1971 20 17 180 144

1907 1972 21 18 192 156

1908 1973 22 19 204 168

1909 1974 23 20 216 180

1910 1975 24 21 228 192

1911 1976 24 22 228 204

1912 1977 24 23 228 216

1913 1978 24 24 228 228

1914 1979 25 25 240 240

1915 1980 26 26 252 252

1916 1981 27 27 264 264

1917 1982 28 28 276 276

1918 1983 29 29 288 288
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 6 of 33

1919 1984 30 30 300 300

1920 1985 31 31 312 312

1921 1986 32 32 324 324

1922 1987 33 33 336 336

1923 1988 34 34 348 348

1924 1989 35 35 360 360

1925 1990 36 36 372 372

1926 1991 37 37 384 384

1927 1992 38 38 396 396

1928 1993 39 39 408 408

1929 1994 40 40 420 420

Appendix E - Age Reduction Table – EE and SP Ann. Awarded Before 

10/81

Effective 5-1-82

TABLE TO DETERMINE AMOUNTS OF AGE REDUCTION AND REDUCED RATES 

FOR EMPLOYEE ANNUITIES AND SPOUSE ANNUITIES AWARDED BEFORE 10-1-

81

Employee annuities, and spouse annuities awarded before 10-1-81, (other than 60/30 

annuities) are reduced by 1/180 (5/9, of 1%) for each month of entitlement between age 

62 and 65.

Reduction Months

Decimal For Amount

of Reduction

Decimal For

Reduced Rate

1 .00556 .99444

2 .01111 .98889

3 .01667 .98333

4 .02222 .97778
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 7 of 33

5 .02778 .97222

6 .03333 .96667

7 .03889 .96111

8 .04444 .95556

9 .05000 .95000

10 .05556 .94444

11 .06111 .93889

12 .06667 .93333

13 .07222 .92778

14 .07778 .92222

15 .08333 .91667

16 .08889 .91111

17 .09444 .90556

18 .10000 .90000

19 .10556 .89444

20 .11111 .88889

21 .11667 .88333

22 .12222 .87778

23 .12778 .87222

24 .13333 .86667

25 .13889 .86111

26 .14444 .85556

27 .15000 .85000

28 .15556 .84444

29 .16111 .83889
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 8 of 33

30 .16667 .83333

31 .17222 .82778

32 .17778 .82222

33 .18333 .81667

34 .18889 .81111

35 .19444 .80556

36 .20000 .80000

Appendix F - Age Reduction Table- SP/Div. SP Awarded 10/1/81 or 

Later

Effective 5-1-82

TABLE TO DETERMINE AMOUNTS OF AGE REDUCTION AND REDUCED RATES 

FOR SPOUSE/DIVORCED SPOUSE ANNUITIES AWARDED 10-1-81 OR LATER 

WHO ATTAIN AGE 62 BEFORE 1/1/2000

Spouse annuities awarded 10-1-81 or later (other than 60/30 annuities) and divorced 

spouse annuities are reduced by 1/144 (25/36, of 1%) for each month of entitlement.

Reduction Months

Decimal For Amount

of Reduction

Decimal For

Reduced Rate

1 .00694 .99306

2 .01389 .98611

3 .02083 .97917

4 .02778 .97222

5 .03472 .96528

6 .04167 .95833

7 .04861 .95139

8 .05556 .94444

9 .06250 .93750
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 9 of 33

10 .06944 .93056

11 .07639 .92361

12 .08333 .91667

13 .09028 .90972

14 .09722 .90278

15 .10417 .89583

16 .11111 .88889

17 .11806 .88194

18 .12500 .87500

19 .13194 .86806

20 .13889 .86111

21 .14583 .85417

22 .15278 .84722

23 .15972 .84028

24 .16667 .83333

25 .17361 .82639

26 .18056 .81944

27 .18750 .81250

28 .19444 .80556

29 .20139 .79861

30 .20833 .79167

31 .21528 .78472

32 .22222 .77778

33 .22917 .77083

34 .23611 .76389
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 10 of 33

35 .24306 .75694

36 .25000 .75000

Appendix G - Age Red. Table – EE Age 62 – 1/2000 or Later – Less 

Than 30 Years of Service

TABLES TO DETERMINE AMOUNTS OF AGE REDUCTION FOR EMPLOYEE 

ANNUITANTS HAVING LESS THAN 30 YEARS OF SERVICE WHO ATTAIN AGE 62 

ON 1/1/2000 OR LATER

Employee annuitants who attain age 62 on 1/1/2000 or later are subject to an increase 

in the age at which certain unreduced annuities can be paid. This is referred to as their 

Full Retirement Age (FRA).

The increased age reduction will apply to the tier 1 benefit and vested dual benefit for 

employees with less than 30 years of service. It will also apply to the tier 2 benefit of 

employees with less than 30 years of service who had no creditable railroad service 

prior to August 12, 1983.

The total age reduction factor equals 1/180 for each month of age reduction from 1 

month through 36 months, added to 1/240 for each month of age reduction from 37 

months through 60 months, when applicable.

EE YOB Yr Att. age 62 Ret age for 

unred. ann. 

(FRA)

Maximum No. 

Mos A/R for 

this YOB

Maximum 

A/R for this 

YOB

1937 & earlier 1999 & earlier 65 yr 0 mo. 36 20.000%

1938 2000 65yr2mo. 38 20.833%

1939 2001 65yr4mo. 40 21.667%

1940 2002 65yr6mo. 42 22.500%

1941 2003 65yr8mo. 44 23.333%

1942 2004 65yr10mo. 46 24.167%

1943-54 2005-2016 66yr0mo. 48 25.000%

1955 2017 66yr2mo. 50 25.833%

1956 2018 66yr4mo. 52 26.667%
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 11 of 33

1957 2019 66yr6mo. 54 27.500%

1958 2020 66yr8mo. 56 28.333%

1959 2021 66yr10mo. 58 29.167%

1960 & later 2022 & later 67yr0mo. 60 30.000%

Count the number of months the employee is under full retirement age (FRA) based on 

the employee's year of birth using the table above. Using the table below, determine 

the age reduction factor corresponding to the total number of months the EE is under 

his FRA.

No. mos. A/R Total A/R factor No. mos. A/R Total A/R factor

60 30.000% 30 16.667%

59 29.583% 29 16.111%

58 29.167% 28 15.556%

57 28.750% 27 15.000%

56 28.333% 26 14.444%

55 27.917% 25 13.889%

54 27.500% 24 13.333%

53 27.083% 23 12.778%

52 26.667% 22 12.222%

51 26.250% 21 11.667%

50 25.833% 20 11.111%

49 25.417% 19 10.556%

48 25.000% 18 10.000%

47 24.583% 17 9.444%

46 24.167% 16 8.889%
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 12 of 33

45 23.750% 15 8.333%

44 23.333% 14 7.778%

43 22.917% 13 7.222%

42 22.500% 12 6.667%

41 22.083% 11 6.111%

40 21.667% 10 5.556%

39 21.250% 9 5.000%

38 20.833% 8 4.444%

37 20.417% 7 3.889%

36 20.000% 6 3.333%

35 19.444% 5 2.778%

34 18.889% 4 2.222%

33 18.333% 3 1.667%

32 17.778% 2 1.111%

31 17.222% 1 0.556%

Example 1: An employee born 6/3/1942, has an ABD of 7/1/2004. The employee files 

for a reduced age 62 annuity. The employee will attain age 62 in 2004 and be entitled 

to a full unreduced annuity at age 65, 10 months. The age reduction is calculated:

6/2007 - age 65

4/2008 - add 10 months

7/2004 - ABD

Number of months under FRA = 45 months.

The age reduction factor is 23.750%.

Example 2: An employee born 10/2/1940, files for a reduced age 62 annuity with an 

ABD of 12/1/2002. The employee will attain age 62 in 2002. A full retirement annuity 

(FRA) will be payable at age 65 years, 6 months. The age reduction is calculated:
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 13 of 33

10/2005 - age 65

4/2006 - add 6 months

12/2002 - ABD

Number of months under FRA = 40 months.

The age reduction factor is 21.667%.

Example 3: An employee born on 2/1/1939, files for a reduced age annuity. The ABD 

is 1/1/2004. The FRA is payable at 65 years, 4 months. The age reduction is 

calculated:

1/2004 - age 65

5/2004 - add 4 months

1/2004 - ABD

Number of months under FRA = 4 months.

The age reduction factor is 2.222%.

Appendix H - Age Reduction Table- EE Age 62 – 1/2000 or Later –

60/30

TABLES TO DETERMINE AMOUNTS OF AGE REDUCTION FOR EMPLOYEE AND 

SPOUSE ANNUITANTS RETIRING BEFORE AGE 62 WITH 30 YEARS OF SERVICE 

WHO ATTAIN AGE 62 ON 1/1/2000 OR LATER

A) Employee annuitants who attain age 62 on 1/1/2000 or later are subject to an 

increase in the age at which certain unreduced annuities can be paid. This is 

referred to as their Full Retirement Age (FRA).

Early retirement reductions for those retiring with 30 or more years of service 

apply to tier 1 benefits only.

Employees retiring at age 62 with 30 years of service ARE NOT subject to any 

age reduction.

The total age reduction factors are based on 1/180 for each month under 

retirement age up to 36 months, added to 1/240 for each month of age reduction 

from 37 months through 60 months, if applicable.
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 14 of 33

EE YOB

Tier 1 portion of 

annuity is reduced by 

this A/R %

Tier 1 portion of 

annuity is reduced by 

recalculated A/R% at 

age 62

Before 1938 20.000% 19.444%

1938 20.833%* 20.417%

1939 21.667%* 21.250%

1940 22.500% 22.083%

1941 23.333% 22.917%

1942 24.167% 23.750%

1943-1954 25.000% 24.583%

1955 25.833% 25.417%

1956 26.667% 26.250%

1957 27.500% 27.083%

1958 28.333% 27.917%

1959 29.167% 28.750%

1960 or later 30.000% 29.583%

• If retirement is before the year 2000, only a 20% reduction is effective on the 

ABD, which will result in a slightly higher age reduction factor when the factor 

is recalculated at age 62.

Note: The recalculated age reduction factor at age 62 assumes the employee is 

NOT born on the second day of the month. If the employee is born on the 

second day of the month, the recalculated age reduction factor in the right-hand

column will be the same as the pre-age 62 age reduction factor.

EXAMPLE: An employee born 7/5/41, has an ABD of 8/1/2001. The employee 

is filing for a reduced age 30/60 annuity. The tier 1 age reduction is 23.333%. 

When the employee turns age 62 (8/1/2003), the new age reduction will be 

22.917%.

B) Spouse annuitants retiring before age 62 and the employee retires before age 62 

with 30 years of service:
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 15 of 33

• The spouse's tier 1 amount will be one-half of the employee's annuity 

beginning date tier 1 amount.

• The spouse annuity tier 1 amount will be recomputed at age 62 (but not 

before the employee attains age 62) as shown below:

Spouse DOB

Year Spouse Tier 1 

Amount Will Be 

Recomputed Is

Age 62 Recomputed 

Tier 1 Amount Will Be 

Reduced By

1937 or earlier 1999 25.000%

1938 2000 25.833%

1939 2001 26.667%

1940 2002 27.500%

1941 2003 28.333%

1942 2004 29.167%

1943-1954 2005-2016 30.000%

1955 2017 30.833%

1956 2018 31.667%

1957 2019 32.500%

1958 2020 33.333%

1959 2021 34.167%

1960 or later 2022 or later 35.000%

The above table assumes the full 36/180 month age reduction before actual age 

65, as if the spouse was born on the second day of the month.

Retirement reductions for spouses or employees with 30 or more years of service 

only apply to tier 1 benefits and only if the employee retires before age 62.

EXAMPLE 1: An employee born on 3/4/42 files for a reduced 30/60 annuity.

The ABD is 2/1/2003. The age reduction will be 24.167% on the employee's 

ABD. The spouse also files for a reduced 30/60 annuity with the same ABD. 

The spouse's DOB is 4/3/40. The spouse will receive 1/2 of the employee's age 
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 16 of 33

reduced tier 1. The employee's tier 1 is recalculated beginning 4/2004. The new 

age reduction factor for the employee will be 23.750%. The spouse's 

recalculated age reduction will be:

4/2005 - age 65

10/2005 - add 6 months

4/2004 - recalc ABD

Number of months under FRA = 18 months.

The spouse's recalculated age reduction factor is 12.500%.

EXAMPLE 2: An employee born on 10/3/39 files for a reduced 30/60 annuity. 

The ABD is 11/1/99. The ABD age reduction is 20.000%. The spouse later files 

for a reduced age 30/60, with a DOB of 8/8/41. The ABD will be 9/1/2001. The 

spouse will receive 1/2 of the employee's age reduced tier 1 on the spouse's 

ABD. The employee's tier 1 will be recalculated on 11/1/2001. The new age 

reduction for the employee will be 21.250%. The spouse's tier 1 will be 

recalculated on 9/1/2003. The spouse's recalculated age reduction will be:

8/2006 - spouse age 65

4/2007 - add 8 months

9/2003 - recalc ABD

Number of months under FRA = 43 months.

The spouse recalculation age reduction factor is 27.917%.

Appendix I - Age Reduction Table – MA/XA Age 62 – 1/2000 or Later

TABLES TO DETERMINE AMOUNTS OF AGE REDUCTION FOR SPOUSES & 

DIVORCED SPOUSES ATTAINING AGE 62 ON 1/1/2000 OR LATER

Spouse/divorced spouse annuitants who attain age 62 on 1/1/2000 or later are subject 

to an increase in the age at which certain unreduced annuities can be paid. This is 

referred to as their Full Retirement Age (FRA).

The increased age reduction will apply to the tier 1 benefit with the maximum reduction 

gradually rising from 25% to 35% by the year 2022. The tier 2 reduction remains at 

25% for a spouse if the employee had any railroad service before August 12, 1983.

The total age reduction factor equals 1/144 for each of the first 36 months under 

retirement age, added to 1/240 for each month of age reduction from 37 months through 

60 months, if applicable.
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 17 of 33

SP YOB YR age 62

Age for 

unreduced 

annuity (FRA)

Max No. Mos. 

A/R for this 

YOB

Max A/R for 

this YOB

1937 or earlier 1999 & earlier 65 yrs 0 mo. 36 mo. 25.000%

1938 2000 65 yrs 2 mo. 38 mo. 25.833%

1939 2001 65 yrs 4 mo. 40 mo. 26.667%

1940 2002 65 yrs 6 mo. 42 mo. 27.500%

1941 2003 65 yrs 8 mo. 44 mo. 28.333%

1942 2004 65 yrs 10 mo. 46 mo. 29.167%

1943-54 2005-2016 66 yrs 0 mo. 48 mo. 30.000%

1955 2017 66 yrs 2 mo. 50 mo. 30.833%

1956 2018 66 yrs 4 mo. 52 mo. 31.667%

1957 2019 66 yrs 6 mo. 54 mo. 32.500%

1958 2020 66 yrs 8 mo. 56 mo. 33.333%

1959 2021 66 yrs 10mo 58 mo. 34.167%

1960 & later 2022 & later 67 yrs 0 mo. 60 mo. 35.000%

Count the number of months the spouse/divorced spouse is under full retirement age 

(FRA) based on the spouse/divorced spouse's year of birth using the table above.

Using the table below, determine the age reduction factor corresponding to the number 

of months the MA/XA is under his/her FRA.

TABLE OF AGE REDUCTION FACTORS FOR SPOUSES OF EMPLOYEES WITH 

LESS THAN 30 YEARS OF SERVICE AND DIVORCED SPOUSES ATTAINING AGE 

62 ON 1/1/2000 OR LATER

NO. MOS. A/R

TOTAL A/R 

FACTOR NO. MOS. A/R

TOTAL A/R 

FACTOR
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 18 of 33

60 35.000% 30 20.833%

59 34.583% 29 20.139%

58 34.167% 28 19.444%

57 33.750% 27 18.750%

56 33.333% 26 18.056%

55 32.917% 25 17.361%

54 32.500% 24 16.667%

53 32.083% 23 15.972%

52 31.667% 22 15.278%

51 31.250% 21 14.583%

50 30.833% 20 13.889%

49 30.417% 19 13.194%

48 30.000% 18 12.500%

47 29.583% 17 11.806%

46 29.167% 16 11.111%

45 28.750% 15 10.417%

44 28.333% 14 9.722%

43 27.917% 13 9.028%

42 27.500% 12 8.333%

41 27.083% 11 7.639%

40 26.667% 10 6.944%

39 26.250% 9 6.250%

38 25.833% 8 5.556%

37 25.417% 7 4.861%
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 19 of 33

36 25.000% 6 4.167%

35 24.306% 5 3.472%

34 23.611% 4 2.778%

33 22.917% 3 2.083%

32 22.222% 2 1.389%

31 21.528% 1 0.694%

EXAMPLE 1: A spouse born on 8/3/40 files for a reduced age 62 annuity. The ABD is 

1/1/2004. An FRA is payable at age 65 years, 6 months. The age reduction will be 

calculated:

8/2005 - age 65

2/2006 - add 6 months

1/2004 - recalc age 62 ABD

Number of months under FRA = 25 months.

The age reduction at age 62 is 17.361%.

EXAMPLE 2: A spouse files for a reduced age 62 annuity with an ABD of 6/1/2022. 

Her DOB is 3/8/60. An FRA is payable at 67 years, 0 months. The age reduction will 

be calculated:

3/2025 - age 65

3/2027 - add 24 months

6/2022 - ABD

Number of months under FRA = 57 months.

The age reduction factor is 33.750%.

Appendix J - Spouse Annuity Maximums

For cases awarded prior to 10-1-81, the total of the spouse's tier I (before any reduction 

for her own SS benefits) and her tier II is subject to the spouse maximum.

Effective Date Spouse Maximum
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 20 of 33

11-1-51 $40.00

9-1-55 54.30

1-1-59 59.50

2-1-59 60.50

6-1-59 66.60

2-1-60 69.90

1-1-65 74.80

1-1-67 83.60

1-1-68 92.40

2-1-68 104.50

1-1-69 112.20

1-1-70 138.00

1-1-71 151.70

9-1-72 182.10

1-1-73 188.50

1-1-74 203.30

3-1-74 217.50

6-1-74 225.70

1-1-75 246.95

6-1-75 266.75

1-1-76 283.36

6-1-76 301.51

1-1-77 311.85

6-1-77 330.22
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 21 of 33

1-1-78 342.32

6-1-78 364.54

1-1-79 376.64

6-1-79 413.93

1-1-80 447.04

6-1-80 510.95

1-1-81 556.38

6-1-81 618.64

1-1-82 655.71

6-1-82 704.00*

* The spouse maximum will no longer apply because a spouse annuity under the 1974 

RR Act formula will always be less than this amount.

Appendix K - Age Reduction Table - Aged Widow(er)-Type Annuitants

The following chart gives the reduction factors for all widow(er)-type annuitants who 

were either born before 1/2/1940 or have an annuity beginning date before 1/2000. If 

the annuitant does not meet these criteria, refer to appendices M through X for the 

correct reduction factors.

Remarried widow(er)’s and surviving divorced spouse's annuity rates are reduced by 

19/40 of 1% for each month of entitlement between age 60 and 65. Aged widow(er)s 

annuity rates are reduced by the same factor; however, they are deemed to be age 62 

on the annuity beginning date.

The amount of the reduced tier I rate is obtained by multiplying the widow(er)'s original 

rate or reduced for maximum rate by the appropriate decimal. Round the result, if not a 

multiple of $.10, to the next lower multiple of $.10.

The amount of the reduced tier II rate for cases in which the employee died 10-1-81 or 

later, did not retire before 10-1-81, is obtained by multiplying the widow(er)'s gross or 

reduced for maximum tier II by the appropriate decimal. Round the result to the nearest 

penny.

Decimals for Reduced Age Widow(er)'s Rate,

Remarried Widow(er)'s Rate or Surviving
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 22 of 33

Divorced Spouse's Rate

Months under age 65 on ABD Decimal for Reduced Rate

1 .99525

2 .99050

3 .98575

4 .98100

5 .97625

6 .97150

7 .96675

8 .96200

9 .95725

10 .95250

11 .94775

12 .94300

13 .93825

14 .93350

15 .92875

16 .92400

17 .91925

18 .91450

19 .90975

20 .90500

21 .90025

22 .89550
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 23 of 33

23 .89075

24 .88600

25 .88125

26 .87650

27 .87175

28 .86700

29 .86225

30 .85750

31 .85275

32 .84800

33 .84325

34 .83850

35 .83375

36 .82900

Since aged widow(er)s are deemed to be age 62 under the RR Act, the following 

decimals for reduced rates apply to remarried widow(er)s and surviving divorced 

spouses only.

Months under age 65 on ABD Decimal for Reduced Rate

37 .82425

38 .81950

39 .81475

40 .81000

41 .80525

42 .80050
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 24 of 33

43 .79575

44 .79100

45 .78625

46 .78150

47 .77675

48 .77200

49 .76725

50 .76250

51 .75775

52 .75300

53 .74825

54 .74350

55 .73875

56 .73400

57 .72925

58 .72450

59 .71975

60 .71500

Appendix L - Age Reduction Table - Disabled Widow(er)-Type 

Annuitants

Use this chart to determine the age reduction factors for months under age 60 for 

disabled widow(er)s, remarried disabled widow(er)s and surviving disabled divorced 

spouses for dates before 1-1-1984. Effective 1-1-1984, they are deemed to be age 60. 

Use Appendix K to determine the age reduced rate effective 1-1984 or later. 

The amount of the reduced tier I rate is obtained by multiplying the original or reduced 

for maximum rate by the appropriate decimal. Round the result down, if not a multiple 

of $.10.
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 25 of 33

The amount of the reduced tier II rate for cases in which the employee died 10-1-81 or 

later and did not retire before 10-1-81 is obtained by multiplying the gross or reduced for 

maximum tier II by the appropriate decimal. Round the result to the nearest penny.

Months under age 60 

on ABD

Decimal for Reduced Rate

1 .71321

2 .71142

3 .70963

4 .70784

5 .70605

6 .70426

7 .70247

8 .70068

9 .69889

10 .69710

11 .69531

12 .69352

13 .69173

14 .68994

15 .68815

16 .68636

17 .68457

18 .68278

19 .68099

20 .67920
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 26 of 33

21 .67741

22 .67562

23 .67383

24 .67204

25 .67025

26 .66846

27 .66667

28 .66488

29 .66309

30 .66130

31 .65951

32 .65772

33 .65593

34 .65414

35 .65235

36 .65056

37 .64877

38 .64698

39 .64519

40 .64340

41 .64161

42 .63982

43 .63803

44 .63624
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 27 of 33

45 .63445

46 .63266

47 .63087

48 .62908

49 .62729

50 .62550

51 .62371

52 .62192

53 .62013

54 .61834

55 .61655

56 .61476

57 .61297

58 .61118

59 .60939

60 .60760

61 .60581

62 .60402

63 .60223

64 .60044

65 .59865

66 .59686

67 .59507

68 .59328
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 28 of 33

69 .59149

70 .58970

71 .58791

72 .58612

73 .58433

74 .58254

75 .58075

76 .57896

77 .57717

78 .57538

79 .57359

80 .57180

81 .57001

82 .56822

83 .56643

84 .56464

85 .56285

86 .56106

87 .55927

88 .55748

89 .55569

90 .55390

91 .55211

92 .55032
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 29 of 33

93 .54853

94 .54674

95 .54495

96 .54316

97 .54137

98 .53958

99 .53779

100 .53600

101 .53421

102 .53242

103 .53063

104 .52884

105 .52705

106 .52526

107 .52347

108 .52168

109 .51989

110 .51810

111 .51631

112 .51452

113 .51273

114 .57094

115 .50915

116 .50736
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 30 of 33

117 .50557

118 .50378

119 .50199

120 .50020

Appendix M - Age Reduction Factors For Widow(er)s, Surviving 

Divorced Spouses, and Remarried Widow(er)s

Age reductions apply to all regular aged widow(er)s, remarried widow(er)s, surviving 

divorced spouses and disabled widow(er)s under FRA on the WIA OBD (Widow 

Insurance Annuity Original Beginning Date). 

• Regular age widow(er) between the ages 60-61 are deemed to be age 62 on the 

WIA OBD. Regular age widow(er) between the age 62 and FRA count the number 

of months under FRA on the WIA OBD to compute the age reduction. 

• Remarried widow(er)s and surviving divorced spouses count the number of age 

reduction months based on their age on the OBD and their FRA attainment. They 

are not deemed to be age 62. They receive the maximum number of age reduction 

months. 

• Disabled widow(er): Effective January 1, 1984 a disabled widow(er) receives a 

100% share of the PIA or maximum reduced by 19/40 of 1% for each month 

between age 60 and 65. There is no additional reduction for months of entitlement 

before age 60. 

Beginning in the year 2000, the eligibility age for a full widow(er)’s annuity will gradually 

rise from 65 to 67. The maximum reduction for disabled widower(er)s will remain at 

28.5%; however, the maximum number of reduction months can now exceed 60. 

The Basic formula to compute the monthly age reduction amount:

Step 1: Determine the monthly age reduction percent:

See Appendix N last column for the percent or to manually calculate it:

Divide 28.5% by the maximum number of age reduction months for the 

date of birth. Carry the results to 7 decimal places. 

Step 2: Determine the Age Reduction Factor.

Multiply the number of months the widow(er) is under FRA on the original 

beginning annuity date times the factor from Step 1 (or Appendix N). 
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 31 of 33

Subtract the results from 1 and drop the last two decimal (DO NOT 

ROUND).

Step 3: Calculate the widow(er)’s age reduced amount.

Multiply the results from Step 2 by the PIA. Round down to the dime.

Example 1: Aged Widow(er) DOB 5-5-1934 OBD 9-1-1996 PIA 1651.80

 FRA 5-1999 Based on date of birth and Appendix N

Months under FRA 32 

 FRA Attainment Date: 1999-05

 Less the OBD Date: 1996-09

 Equals Months 2x12+8=32

 Under FRA 

Step 1: Maximum reduction months 60. 

 .285/60 = .0047500

Step 2: 32X .0047500= .1520000

 1-.1520000= .84800

Step 3: 1651.80 X .84800 = 1400.70

Example 2: Aged Widow(er) DOB 6-16-1943 OBD 6-1-2005 PIA 1651.80

 FRA 2-2009 Based on date of birth and Appendix N

 Months under FRA 44

 FRA Attainment Date: 2009-02

 Less the OBD Date: 2005-06

 Equals Months 3x12+ 8= 44

 Under FRA 

Step 1: Maximum reduction months 68. 

 .285/68 = .0041911
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 32 of 33

Step 2: 44X .0041911= .1844084

 1-.1844084= .81559

Step 3: 1651.80 X.81559=1347.10

Example 3: Remarried Widow or Surviving Divorced Spouse 

DOB 6-16-1941 OBD 8-1-2005 PIA 1651.80

 FRA 10-2006 Based on date of birth and Appendix N 

 Months under FRA 14

 FRA Attainment Date: 2006-10

 Less the OBD Date: 2005-08 

 Equals Months 12+ 2 = 14

 Under FRA 

Step 1: Maximum reduction months 64. 

 .285/64 = .0044531

Step 2: 14 X .0044531= .0623434

 1-.0623434= .9376566

Step 3: 1651.80 X.9376566 = 1548.80

Appendix N – Chart on Widow(er)s, Surviving Divorced Spouses, and 

Remarried Widow(er)s’ Age Reduction

This chart is to help in the calculation the age reduction for Widow Annuities. The last 

column is the Factor to be used with Appendix M. 

 

Date of Birth FRA 28.5% 

maximum age 

reduction 

months

Step 1 results:

Factor to use for 

Step 2 in 

Appendix E

Before 1-2-1940 65 years .285/60 .0047500
FOM1 Appendix C

FOM1 Art 10 Appendices Revised Aug 25, 2017 Page 33 of 33

1-2-1940 through 1-1-

1941

65 years and 2 months .285/62 .0045967

1-2-1941 through 1-1-

1942

65 years and 4 months .285/64 .0044531

1-2-1942 through 1-1-

1943

65 years and 6 months .285/66 .0043181

1-2-1943 through 1-1-

1944

65 years and 8 months .285/68 .0041911

1-2-1944 through 1-1-

1945

65 years and 10 

months

.285/70 .0040714 

1-2-1945 through 1-1-

1957

66 years .285/72 .0039583

1-2-1957 through 1-1-

1958

66 years and 2 months .285/74 .0038513

1-2-1958 through 1-1-

1959

66 years and 4 months .285/76 .0037500

1-2-1959 through 1-1-

1960

66 years and 6 months .285/78 .0036538

1-2-1960 through 1-1-

1961

66 years and 8 months .285/80 .0035625

1-2-1961 through 1-1-

1962

66 years and 10 

months

.285/82 .0034756

1-2-1962 and Later 67 years .285/84 .0033928