Source: https://www.ecfr.gov/cgi-bin/text-idx?mc=true&node=pt31.2.346&rgn=div5
Timestamp: 2020-08-10 22:21:55
Document Index: 299495904

Matched Legal Cases: ['§346', '§346', '§346', '§346', '§346', '§346']

§346.0 Offering of bonds.
Source: 40 FR 4240, Jan. 28, 1975, unless otherwise noted.
(a) Investment yield (interest). United States Individual Retirement Bonds, hereinafter sometimes referred to as Individual Retirement Bonds, will be issued at par. The investment yields (interest) are as follows:
(1) Bonds with issue dates of January 1, 1975, through July 1, 1979—6 percent per annum, compounded semiannually (see Table of Redemption Values in the appendix).
(2) Bonds with issue dates of August 1, 1979, through October 1, 1980—6.5. percent per annum, compounded semiannually (see Table A in the appendix).
(3) Bonds with issue dates of November 1, 1980, through September 1, 1981—8 percent per annum, compounded semiannually (see Table B).
(4) Bonds with issue dates of October 1, 1981, or thereafter—9 percent per annum, compounded semiannually (see Table C).
(b) Term. The maturity date of any bond issued under this circular shall be the first day of the month in which the registered owner thereof has attained the age of 701⁄2 years, or five years after the date of his death, but no later than the first day of the month in which he would have attained the age of 701⁄2 years, if he had lived. Unless sooner redeemed in accordance with these regulations, the investment yield on a bond will cease on the interest accrual date coinciding with, or, where no such coincidence occurs, the interest accrual date next preceding:
(1) The first day of the seventh (7th) month following the 70th anniversary of the birth of the person in whose name it is registered, or
(2) The first day of the sixtieth (60th) month following the date of death of the person in whose name it is registered, except that such date shall be no later than the date on which he would have attained the age of 701⁄2 years, had he lived.
(c) Denominations—issue date. Individual Retirement Bonds will be available only in registered form and in denominations of $50, $75, $100 and $500. At the time of issue, the issuing agent will enter in the upper right-hand portion of the bond the issue date (which shall be the first day of the month and year in which payment of the purchase price is received by an authorized issuing agent), and will imprint the agent's validating stamp in the lower right-hand portion. The issue date, as distinguished from the date in the agent's validating stamp, will determine the date from which interest will begin to accrue on the bond. An Individual Retirement Bond shall be valid only if an authorized issuing agent receives payment therefor, duly inscribes, dates, stamps, and delivers it.
(a) General. The registration of Individual Retirement Bonds is limited to the names of natural persons in their own right, whether adults or minors, in either single ownership or beneficiary form. A bond registered in the beneficiary form will be inscribed substantially as follows (for example): “John A. Doe payable on death to (or P.O.D.) Richard B. Roe.” No more than one beneficiary may be designated on a bond.
(a) Agencies. Individual Retirement Bonds may be purchased over-the-counter or by mail from Federal Reserve Banks and Branches and the Bureau of the Fiscal Service, Securities Transactions Branch, Washington, DC 20226. Customers of commercial banks and trust companies may be able to arrange for the purchase of the bonds through such institutions, but only the Federal Reserve Banks and Branches, and the Department of the Treasury itself, are authorized to issue the securities. The date of receipt of the application and payment by such issuing agencies will govern the dating of the bonds issued.
(b) Applications. Applications for the purchase of Individual Retirement Bonds should be made on Form PD 4345, accompanied by a remittance to cover the purchase price. Personal checks will be accepted, subject to collection. Checks, or other forms of exchange, should be drawn to the order of the Federal Reserve Bank or the U.S. Treasury, as the case may be. Checks payable by endorsement are not acceptable.
(c) Delivery. Delivery of bonds will be made in person, or by mail at the risk and expense of the United States at the address given by the purchaser, but only within the United States, its territories and possessions, the Commonwealth of Puerto Rico, and the Canal Zone. No mail deliveries elsewhere will be made. If the registered owner temporarily resides abroad, the bonds will be delivered to such address in the United States as the purchaser directs.
At the time an Individual Retirement Bond is issued, the issuing agent will furnish therewith to the purchaser a copy of Form PD 4345 for the purchaser's personal records. The form will show the name and address of the registered owner, his date of birth, social security account number, the number of bonds issued, a description thereof by issue date, serial numbers, denominations, and registration.
(a) Except as provided in paragraph (b) of this section, the amount of Individual Retirement Bonds which may be registered in any one individual's name is limited to the amount for which an annual deduction may be taken under either section 219 or 220 of the Internal Revenue Code.1 These limitations are as follows:
(1) In the case of an individual electing to deduct his or her bond purchase under section 219, the face amount of bonds purchased for tax deduction in any given year may not exceed 15 percent of the individual's earned income for that year or $1,500, whichever is less.
(2) In the case of an individual electing to deduct his or her bond purchases under section 220, the total face amount of bonds purchased for tax deduction in any given year in the name of the individual and in the name of his or her nonworking spouse, may not exceed 15 percent of the working spouse's earned income for that year or $1,750, whichever is less.2
[42 FR 37520, July 21, 1977]
United States Individual Retirement Bonds are not transferable, and may not be sold, discounted or pledged as collateral for a loan or as security for the performance of an obligation, or for any other purpose.
No judicial determination will be recognized which would give effect to an attempted voluntary transfer inter vivos of an Individual Retirement Bond. Otherwise, a claim against a registered owner will be recognized when established by valid judicial proceedings, but in no case will payment be made to the purchaser at a sale under a levy or to the officer authorized to levy upon the property of the owner under appropriate process to satisfy a money judgment unless or until the bond has become eligible for authorized redemption pursuant to these regulations. Neither the Department of the Treasury nor any of its agencies will accept notices of adverse claims or of pending judicial proceedings or undertake to protect the interests of litigants who do not have possession of the bond.
(a) During first 12 months of issue date. An Individual Retirement Bond is redeemable at any time during the first twelve (12) months of its issue date. No interest will be paid on any bond so redeemed.
(b) Prior to age 591⁄2 —(1) With penalty. Unless redeemed within twelve months of its issue, or except as provided under paragraphs (b)(2) and (c)(2) of this section, if an Individual Retirement Bond is cashed by its owner before he attains age 591⁄2 , he must include on his Federal income tax return for the year of redemption the value of the bond. In addition, there is an additional income tax equal to 10 percent of the value of the bond imposed by section 409(c) of the Internal Revenue Code of 1954.
(2) In case of disability. An Individual Retirement Bond will be paid at its then current redemption value upon a registered owner's request (or by a person recognized as entitled to act on his behalf) prior to his attainment of age 591⁄2 years upon submission of a physician's statement or any similar evidence showing that the owner has become disabled to such an extent that he is unable to engage in any substantial, gainful activity by reason of any medically determinable physical or mental impairment which can be expected to result in death or to be of long-continued and indefinite duration. The following are examples of impairments which would ordinarily be considered as preventing substantial, gainful activity:
(c) Prior to age 701⁄2 —(1) General. An Individual Retirement Bond will be redeemable at its current redemption value upon the request of the registered owner (or a person recognized as entitled to act on his behalf), provided he is 591⁄2 years of age or older. The owner's age will be determined from the date of birth shown on the face of the bond, provided, however, that the Secretary of the Treasury reserves the right in any case or class of cases to require proof, in the form of a duly certified copy of his birth certificate, that the owner has attained the age of 591⁄2 years. If such evidence is unavailable, one of the following documents may be furnished in lieu thereof:
(2) For change of investment. Under section 409(b)(3)(c) of the Internal Revenue Code, if an Individual Retirement Plan Bond is cashed at any time before the end of the taxable year in which the owner attains age 701⁄2 , and the entire redemption proceeds are transferred to an individual retirement account, an individual annuity, an employees' trust, or annuity plan, as described in sections 408(a), 408(b), 401(a) and 403(a), respectively, of the Internal Revenue Code, on or before the 60th day after receipt of such proceeds, they shall be excluded from gross income and the transfer shall be treated as a rollover contribution described in section 408(d)(3) of the Internal Revenue Code.
(d) Requests for payment—(1) By owner. When redemption of any Individual Retirement Bond is desired by the registered owner, it should be presented, with the request for payment on the back of the bond signed and duly certified, to a Federal Reserve Bank or Branch or to the Bureau of the Fiscal Service, Securities Transactions Branch, Washington, DC 20226. If payment is requested on account of disability, the letter described in paragraph (b)(2) of this section should accompany the bond.3
(2) By person other than owner. When redemption of any Individual Retirement Bond is desired by the legal guardian, committee, conservator, or similar representative of the owner's estate, it should be presented, with the request signed as described below, to a Federal Reserve Bank or Branch or to the Department of the Treasury. If payment is requested on account of disability, the letter described in paragraph (b) (2) of this section should accompany the bond.3 The request for payment, in either case, should be signed by the representative in his fiduciary capacity before an authorized certifying officer, and must be supported by a certificate or a certified copy of the letters of appointment from the court making the appointment, under seal, or other proof of qualification if the appointment was not made by a court. Except in the case of corporate fiduciaries, such evidence should state that the appointment is in full force and should be dated not more than one year prior to the presentation of the bond for payment.
(e) Partial redemption. An Individual Retirement Bond in a denomination greater than $50 (face value), which is otherwise eligible for redemption, may be redeemed in part, at current redemption value, upon the request of the registered owner (or a person recognized as entitled to act on his behalf), but only in amounts corresponding to authorized denominations. In any case in which partial redemption is desired, before the request for payment is signed, the phrase “to the extent of $__ (face value) and reissue of the remainder” should be appended to the request. Upon partial redemption of the bond, the remainder will be reissued as of the original issue date. No partial redemption of a bond will be made after the death of the owner in whose name it is registered.
(a) Order of precedence where owner not survived by beneficiary. If the registered owner of an Individual Retirement Bond dies before it has been presented and surrendered for payment, and there is no beneficiary shown thereon, or if the designated beneficiary predeceased the owner, the bond shall be paid in the following order of precedence:
(b) Order of precedence where beneficiary survived owner. If the registered owner of an Individual Retirement Bond dies before it has been presented and surrendered for payment, and the beneficiary shown thereon survived the owner, the bond shall be paid in the following order of precedence:
(c) Ownership of redemption proceeds. The orders of precedence set forth in paragraphs (a) and (b) of this section, except in cases where redemption is made for the account of a registered owner, are for the Department's convenience in discharging its obligation on an Individual Retirement Bond. The discharge of the obligation in accordance therewith shall be final so far as the Department is concerned, but those provisions do not otherwise purport to determine ownership of the redemption proceeds of a bond.
(a) Addition or change of beneficiary. An Individual Retirement Bond will be reissued to add a beneficiary in the case of a single ownership bond, or to eliminate or substitute a beneficiary in the case of a bond registered in beneficiary form upon the owner's request on Form PD 3564. No consent will be required to support any reissue transaction from a beneficiary whose name is to be removed from the registration of an Individual Retirement Bond. If the registered owner dies after the bond has been presented and surrendered for reissue, upon receipt of notice thereof by the agency to which the request for reissue was submitted, such request shall be treated as ineffective, provided the notice of death is received by the Federal Reserve Bank or the Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101, to which the request was sent, in sufficient time to withhold delivery, by mail or otherwise, of the reissued bond.
(b) Error in issue—change of name. Reissue of an Individual Retirement Bond will be made where an error in issue has occurred, as well as in cases where the owner's name has been changed by marriage, divorce, annulment, order of court, or in any other legal manner upon an appropriate request. Information as to the procedure to be followed in securing such reissue may be obtained from a Federal Reserve Bank or the Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101.
No designation of an attorney, agent, or other representative to request payment or reissue on behalf of the owner, beneficiary, or other person entitled under §346.9, other than as provided in these regulations, will be recognized.
If an Individual Retirement Bond is lost, stolen, or destroyed, relief will be granted upon identification of the bond and proof of its loss, theft, or destruction. A description of the bond by denomination, serial number, issue date and registration should be furnished at the time the report of loss, theft, or destruction is made. Such reports should be sent to the Bureau of the Fiscal Service, Division of Transactions and Rulings, Parkersburg, WV 26101. Full instructions for obtaining substitute bonds, or payment, in appropriate cases, will then be given.
(d) Foreign countries. In a foreign country requests may be signed in the presence of and be certified by any United States diplomatic or consular representative, or the manager or other officer of a foreign branch of a bank or trust company incorporated in the United States whose signature is attested by an imprint of the corporate seal or is certified to the Department of the Treasury. If such an officer is not available, requests may be signed in the presence of and be certified by a notary or other officer authorized to administer oaths, but his official character and jurisdiction should be certified by a United States diplomatic or consular officer under seal of his office.
(e) Special provisions. The Commissioner of the Fiscal Service, or his delegate, or any Federal Reserve Bank or Branch is authorized to make special provision for certification in any particular case or class of cases where none of the officers authorized above is readily accessible.
(a) Regulations. All Individual Retirement Bonds shall be subject to the general regulations prescribed by the Secretary with respect to United States securities, which are set forth in Department of the Treasury Circular No. 300, current revision, to the extent applicable. Copies of the general regulations may be obtained upon request from any Federal Reserve Bank or the Department of the Treasury.
(b) Reservation as to issue of bonds. The Secretary of the Treasury reserves the right to reject any application for the purchase of Individual Retirement Bonds, in whole or in part, and to refuse to issue or permit to be issued any such bonds in any case or any class or classes of cases if he deems such action to be in the public interest, and his action in any such respect shall be final.
(c) Additional requirements. In any case or any class of cases arising under this circular, the Secretary of the Treasury may require such additional evidence as may in his judgment be necessary, and may require a bond of indemnity, with or without surety, where he may consider such bond necessary for the protection of the United States.
(e) Fiscal agents. Federal Reserve Banks and Branches, as fiscal agents of the United States, are authorized to perform such services as may be requested of them by the Secretary of the Treasury in connection with the issue, delivery, redemption, reissue, and payment of Individual Retirement Bonds.
(f) Reservation as to terms of circular. The Secretary of the Treasury may at any time, or from time to time, supplement or amend the terms of this circular, or any amendments or supplements thereto.
Note: This table shows how Individual Retirement Bonds bearing issue dates on or after January 1, 1975, by denomination, increase in redemption value during the successive half-year periods following issue. The redemption values provide an investment yield of approximately 6 pct/annum, compounded semiannually, on the purchase price from issue date to the beginning of each half-year period. No increase in redemption value is shown, however, until 1 year after issue date since no interest may be paid on bonds redeemed before that time. The period to maturity is fixed in accordance with the provisions of §346.1(b) of this circular.
1st $50.00 $75.00 $100.00 $500.00
1 to 11⁄2 53.05 79.57 106.10 530.50
11⁄2 to 2 54.64 81.95 109.28 546.40
2 to 21⁄2 56.28 84.41 112.56 562.80
21⁄2 to 3 57.96 86.95 115.92 579.60
3 to 31⁄2 59.70 89.55 119.40 597.00
31⁄2 to 4 61.49 92.24 122.98 614.90
4 to 41⁄2 63.34 95.01 126.68 633.40
41⁄2 to 5 65.24 97.86 130.48 652.40
5 to 51⁄2 67.20 100.79 134.40 672.00
51⁄2 to 6 69.21 103.82 138.42 692.10
6 to 61⁄2 71.29 106.93 142.58 712.90
61⁄2 to 7 73.43 110.14 146.86 734.30
7 to 71⁄2 75.63 113.44 151.26 756.30
71⁄2 to 8 77.90 116.85 155.80 779.00
8 to 81⁄2 80.24 120.35 160.48 802.40
81⁄2 to 9 82.64 123.96 165.28 826.40
9 to 91⁄2 85.12 127.68 170.24 851.20
91⁄2 to 10 87.68 131.51 175.36 876.80
10 to 101⁄2 90.31 135.46 180.62 903.10
101⁄2 to 11 93.01 139.52 186.02 930.10
11 to 111⁄2 95.81 143.71 191.62 958.10
111⁄2 to 12 98.68 148.02 197.36 986.80
12 to 121⁄2 101.64 152.46 203.28 1,016.40
121⁄2 to 13 104.69 157.03 209.38 1,046.90
13 to 131⁄2 107.83 161.74 215.66 1,078.30
131⁄2 to 14 111.06 166.60 222.12 1,110.60
14 to 141⁄2 114.40 171.59 228.80 1,144.00
141⁄2 to 15 117.83 176.74 235.66 1,178.30
15 to 151⁄2 121.36 182.04 242.72 1,213.60
151⁄2 to 16 125.00 187.51 250.00 1,250.00
16 to 161⁄2 128.75 193.13 257.50 1,287.50
161⁄2 to 17 132.62 198.93 265.24 1,326.20
17 to 171⁄2 136.60 204.89 273.20 1,366.00
171⁄2 to 18 140.69 211.04 281.38 1,406.90
18 to 181⁄2 144.91 217.37 289.82 1,449.10
181⁄2 to 19 149.26 223.89 298.52 1,492.60
19 to 191⁄2 153.74 230.61 307.48 1,537.40
191⁄2 to 20 158.35 237.53 316.70 1,583.50
20 to 201⁄2 163.10 244.65 326.20 1,631.00
Note: This table shows how Individual Retirement Bonds bearing issue dates on or after August 1, 1979, by denomination, increase in redemption value during the successive half-year periods following issue. The redemption values provide an investment yield of approximately 6.50 percent per annum, compounded semiannually, on the purchase price from issue date to the beginning of each half-year period. No increase in redemption value is shown, however, until 1 year after issue date since no interest may be paid on bonds redeemed before that time. The period to maturity is fixed in accordance with the provisions of §346.1(b) of this circular.
1 to 11⁄2 53.30 79.95 106.60 533.00
11⁄2 to 2 55.04 82.56 110.08 550.40
2 to 21⁄2 56.82 85.23 113.64 568.20
21⁄2 to 3 58.68 88.02 117.36 586.80
3 to 31⁄2 60.58 90.87 121.16 605.80
31⁄2 to 4 62.54 93.81 125.08 625.40
4 to 41⁄2 64.58 96.87 129.16 645.80
41⁄2 to 5 66.68 100.02 133.36 666.80
5 to 51⁄2 68.84 103.26 137.68 688.40
51⁄2 to 6 71.08 106.62 142.16 710.80
6 to 61⁄2 73.40 110.10 146.80 734.00
61⁄2 to 7 75.78 113.67 151.56 757.80
7 to 71⁄2 78.24 117.36 156.48 782.40
71⁄2 to 8 80.78 121.17 161.56 807.80
8 to 81⁄2 83.40 125.10 166.80 834.00
81⁄2 to 9 86.12 129.18 172.24 861.20
9 to 91⁄2 88.92 133.38 177.84 889.20
91⁄2 to 10 91.80 137.70 183.60 918.00
10 to 101⁄2 94.80 142.20 189.60 948.00
101⁄2 to 11 97.88 146.82 195.76 978.80
11 to 111⁄2 101.06 151.59 202.12 1,010.60
111⁄2 to 12 104.34 156.51 208.68 1,043.40
12 to 121⁄2 107.72 161.58 215.44 1,077.20
121⁄2 to 13 111.22 166.83 222.44 1,112.20
13 to 131⁄2 114.84 172.26 229.68 1,148.40
131⁄2 to 14 118.58 177.87 237.16 1,185.80
14 to 141⁄2 122.44 183.66 244.88 1,224.40
141⁄2 to 15 126.42 189.63 252.84 1,264.20
15 to 151⁄2 130.52 195.78 261.04 1,305.20
151⁄2 to 16 134.76 202.14 269.52 1,347.60
16 to 161⁄2 139.14 208.71 278.28 1,391.40
161⁄2 to 17 143.66 215.49 287.32 1,436.60
17 to 171⁄2 148.34 222.51 296.68 1,483.40
171⁄2 to 18 153.16 229.74 306.32 1,531.60
18 to 181⁄2 158.12 237.18 316.24 1,581.20
181⁄2 to 19 163.26 244.89 326.52 1,632.60
19 to 191⁄2 168.58 252.87 337.16 1,685.80
191⁄2 to 20 174.06 261.09 348.12 1,740.60
20 to 201⁄2 179.72 269.58 359.44 1,797.20
Note: This table shows how Individual Retirement Bonds bearing issue dates on or after November 1, 1980, by denomination, increase in redemption value during the successive half-year periods following issue. The redemption values provide an investment yield of approximately 8.00 percent per annum, compounded semiannually, on the purchase price from issue date to the beginning of each half-year period. No increase in redemption value is shown, however, until 1 year after issue date since no interest may be paid on bonds redeemed before that time. The period to maturity is fixed in accordance with the provisions of §346.1(b) of this circular.
First half year $50.00 $75.00 $100.00 $500.00
1.0 to 1.5 54.08 81.12 108.16 540.80
1.5 to 2.0 56.24 84.36 112.48 562.40
2.0 to 2.5 58.50 87.75 117.00 585.00
2.5 to 3.0 60.84 91.26 121.68 608.40
3.0 to 3.5 63.26 94.89 126.52 632.60
3.5 to 4.0 65.80 98.70 131.60 658.00
4.0 to 4.5 68.42 102.63 136.84 684.20
4.5 to 5.0 71.16 106.74 142.32 711.60
5.0 to 5.5 74.02 111.03 148.04 740.20
5.5 to 6.0 76.98 115.47 153.96 769.80
6.0 to 6.5 80.06 120.09 160.12 800.60
6.5 to 7.0 83.26 124.89 166.52 832.60
7.0 to 7.5 86.58 129.87 173.16 865.80
7.5 to 8.0 90.04 135.06 180.08 900.40
8.0 to 8.5 93.64 140.46 187.28 936.40
8.5 to 9.0 97.40 146.10 194.80 974.00
9.0 to 9.5 101.30 151.95 202.60 1,013.00
9.5 to 10.0 105.34 158.01 210.68 1,053.40
10.0 to 10.5 109.56 164.34 219.12 1,095.60
10.5 to 11.0 113.94 170.91 227.88 1,139.40
11.0 to 11.5 118.50 177.75 237.00 1,185.00
11.5 to 12.0 123.24 184.86 246.48 1,232.40
12.0 to 12.5 128.16 192.24 256.32 1,281.60
12.5 to 13.0 133.30 199.95 266.60 1,333.00
13.0 to 13.5 138.62 207.93 277.24 1,386.20
13.5 to 14.0 144.16 216.24 288.32 1,441.60
14.0 to 14.5 149.94 224.91 299.88 1,499.40
14.5 to 15.0 155.94 233.91 311.88 1,559.40
15.0 to 15.5 162.16 243.24 324.32 1,621.60
15.5 to 16.0 168.66 252.99 337.32 1,686.60
16.0 to 16.5 175.40 263.10 350.80 1,754.00
16.5 to 17.0 182.42 273.63 364.84 1,824.20
17.0 to 17.5 189.72 284.58 379.44 1,897.20
17.5 to 18.0 197.30 295.95 394.60 1,973.00
18.0 to 18.5 205.20 307.80 410.40 2,052.00
18.5 to 19.0 213.40 320.10 426.80 2,134.00
19.0 to 19.5 221.94 332.91 443.88 2,219.40
19.5 to 20.0 230.82 346.23 461.64 2,308.20
20.0 to 20.5 240.06 360.09 480.12 2,400.60
Note: This table shows how Individual Retirement Bonds bearing issue dates on or after October 1, 1981, by denomination, increase in redemption value during the successive half-year periods following issue. The redemption values provide an investment yield of approximately 9.00 percent per annum, compounded semiannually, on the purchase price from issue date to the beginning of each half-year period. No increase in redemption value is shown, however, until 1 year after issue date since no interest may be paid on bonds redeemed before that time. The period to maturity is fixed in acordance with the provisions of §346.1(b) of this circular.
First half $50.00 $75.00 $100.00 $500.00
1.0 to 1.5 54.60 81.90 109.20 546.00
1.5 to 2.0 57.06 85.59 114.12 570.60
2.0 to 2.5 59.62 89.43 119.24 596.20
2.5 to 3.0 62.30 93.45 124.60 623.00
3.0 to 3.5 65.12 97.68 130.24 651.20
3.5 to 4.0 68.04 102.06 136.08 680.40
4.0 to 4.5 71.10 106.65 142.20 711.00
4.5 to 5.0 74.30 111.45 148.60 743.00
5.0 to 5.5 77.64 116.46 155.28 776.40
5.5 to 6.0 81.14 121.71 162.28 811.40
6.0 to 6.5 84.80 127.20 169.60 848.00
6.5 to 7.0 88.60 132.90 177.20 886.00
7.0 to 7.5 92.60 138.90 185.20 926.00
7.5 to 8.0 96.76 145.14 193.52 967.60
8.0 to 8.5 101.12 151.68 202.24 1,011.20
8.5 to 9.0 105.66 158.49 211.32 1,056.60
9.0 to 9.5 110.42 165.63 220.84 1,104.20
9.5 to 10.0 115.40 173.10 230.80 1,154.00
10.0 to 10.5 120.58 180.87 241.16 1,205.80
10.5 to 11.0 126.02 189.03 252.04 1,260.20
11.0 to 11.5 131.68 197.52 263.36 1,316.80
11.5 to 12.0 137.60 206.40 275.20 1,376.00
12.0 to 12.5 143.80 215.70 287.60 1,438.00
12.5 to 13.0 150.28 225.42 300.56 1,502.80
13.0 to 13.5 157.04 235.56 314.08 1,570.40
13.5 to 14.0 164.10 246.15 328.20 1,641.00
14.0 to 14.5 171.48 257.22 342.96 1,714.80
14.5 to 15.0 179.20 268.80 358.40 1,792.00
15.0 to 15.5 187.26 280.89 374.52 1,872.60
15.5 to 16.0 195.70 293.55 391.40 1,957.00
16.0 to 16.5 204.50 306.75 409.00 2,045.00
16.5 to 17.0 213.70 320.55 427.40 2,137.00
17.0 to 17.5 223.32 334.98 446.64 2,233.20
17.5 to 18.0 233.36 350.04 466.72 2,333.60
18.0 to 18.5 243.86 365.79 487.72 2,438.60
18.5 to 19.0 254.84 382.26 509.68 2,548.40
19.0 to 19.5 266.32 399.48 532.64 2,663.20
19.5 to 20.0 278.30 417.45 556.60 2,783.00
20.0 to 20.5 290.82 436.23 581.64 2,908.20