Document ID: chunk:federal_register_of_legislation:F2025L00178:front:0:p7
Version: federal_register_of_legislation:F2025L00178
Segment Type: other
Provision Reference: 
Character Range: 17299–20716

subparagraphs 90XJ(1)(b)(ii) and 90YN(1)(b)(ii), and paragraphs 90XT(1)(b) and 90YY(1)(b), of the Act
Part 4—Reversion valuation factors
5 Reversion valuation factors
Schedule 3—Method for determining gross value of defined benefit interest
Part 1—Preliminary
1 Application of this Schedule
2 Method
Part 2—Interest relating to current employment—benefit payable only as lump sum
3 Method
4 Lump sum valuation factors
Part 3—Interest relating to current employment—benefit payable only as pension, and member spouse's age is 65 years or less
5 Method
6 Valuation factors—no guarantee period—pension not indexed
7 Valuation factors—no guarantee period—CPI indexed pension
8 Valuation factors—no guarantee period—CPI indexed pension with 5% cap
9 Valuation factors—no guarantee period—CPI indexed pension plus 1%
10 Valuation factors—no guarantee period—CPI indexed pension plus 1% with 5% cap
11 Valuation factors—no guarantee period—pension indexed at 3%
12 Valuation factors—no guarantee period—wage indexed pension
13 Valuation factors—no guarantee period—pension indexed at 4%
14 Valuation factors—no guarantee period—pension indexed at 5%
15 Valuation factors—5‑year guarantee period—pension not indexed
16 Valuation factors—5‑year guarantee period—CPI indexed pension
17 Valuation factors—5‑year guarantee period—CPI indexed pension with 5% cap
18 Valuation factors—5‑year guarantee period—CPI indexed pension plus 1%
19 Valuation factors—5‑year guarantee period—CPI indexed pension plus 1% with 5% cap
20 Valuation factors—5‑year guarantee period—pension indexed at 3%
21 Valuation factors—5‑year guarantee period—wage indexed pension
22 Valuation factors—5‑year guarantee period—pension indexed at 4%
23 Valuation factors—5‑year guarantee period—pension indexed at 5%
24 Valuation factors—10‑year guarantee period—pension not indexed
25 Valuation factors—10‑year guarantee period—CPI indexed pension
26 Valuation factors—10‑year guarantee period—CPI indexed pension with 5% cap
27 Valuation factors—10‑year guarantee period—CPI indexed pension plus 1%
28 Valuation factors—10‑year guarantee period—CPI indexed pension plus 1% with 5% cap
29 Valuation factors—10‑year guarantee period—pension indexed at 3%
30 Valuation factors—10‑year guarantee period—wage indexed pension
31 Valuation factors—10‑year guarantee period—pension indexed at 4%
32 Valuation factors—10‑year guarantee period—pension indexed at 5%
Part 4—Interest relating to current employment—benefit payable only as pension, and member spouse's age is more than 65 years
33 Method—pension has no guarantee period
34 Method—pension has a guarantee period
Part 5—Interest relating to current employment—benefit payable as combination of lump sum and pension
35 Method—no restriction on combination of lump sum and pension that may be taken
36 Method—restriction on proportion of pension that may be commuted to lump sum
37 Method—restriction on lump sum amount that may be converted to pension
38 Conversion of accrued benefit multiple
Part 6—Interest relating to former employment—benefit payable only as lump sum
39 Method—lump sum comprising different components
40 Discount valuation factors
41 Method—lump sum (other than lump sum comprising different components)
Part 7—Interest relating to former employment—benefit payable only as pension
42 Method—pension payable periodically
43 Discount valuation factors
44 Method—conversion of lump sum