Appendix A to Subpart C of Part 843—Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees

Appendix A - Appendix A to Subpart C of Part 843—Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees

With at least 10 but less than 20 years of creditable service—

Age of separated employee at birthday before death	Multiplier	26	0.0924	27	0.0979	28	0.1036	29	0.1098	30	0.1164	31	0.1234	32	0.1310	33	0.1388	34	0.1476	35	0.1567	36	0.1663	37	0.1780	38	0.1902	39	0.2036	40	0.2168	41	0.2318	42	0.2477	43	0.2643	44	0.2820	45	0.3010	46	0.3216	47	0.3432	48	0.3667	49	0.3922	50	0.4195	51	0.4489	52	0.4804	53	0.5143	54	0.5510	55	0.5911	56	0.6346	57	0.6822	58	0.7342	59	0.7910	60	0.8537	61	0.9231

With at least 20, but less than 30 years of creditable service—

Age of separated employee at birthday before death	Multiplier	36	0.1962	37	0.2098	38	0.2240	39	0.2395	40	0.2551	41	0.2725	42	0.2910	43	0.3104	44	0.3310	45	0.3532	46	0.3772	47	0.4025	48	0.4299	49	0.4596	50	0.4914	51	0.5257	52	0.5625	53	0.6021	54	0.6451	55	0.6919	56	0.7429	57	0.7986	58	0.8595	59	0.9263

With at least 30 years of creditable service—

Age of separated employee at birthday before death	Multiplier	46	0.4736	47	0.5052	48	0.5393	49	0.5762	50	0.6158	51	0.6585	52	0.7045	53	0.7541	54	0.8079	55	0.8665	56	0.9303

[91 FR 37309, June 23, 2026]