WSR 06-18-009

PERMANENT RULES

DEPARTMENT OF

RETIREMENT SYSTEMS

[ Filed August 24, 2006, 10:32 a.m. , effective September 24, 2006 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: To update and clarify sections in chapter 415-02 WAC, and to incorporate provisions for the public safety employees' retirement system.

Citation of Existing Rules Affected by this Order: Amending WAC 415-02-020, 415-02-030, 415-02-175, 415-02-320, 415-02-340, 415-02-350, 415-02-370, 415-02-380, 415-02-500, 415-02-510, 415-02-520, 415-02-700, and 415-02-710.

Statutory Authority for Adoption: RCW 41.50.050(5).

Other Authority: For WAC 415-02-175 is RCW 41.40.710, 41.40.805, 41.32.810, 41.32.865, 41.35.470, 41.35.650, 41.26.520, 41.37.260; for WAC 415-02-320 and 415-02-340 is chapter 41.45 RCW; for WAC 415-02-350 is RCW 2.10.170, 41.26.240, 41.26.440, 41.37.160, 41.40.197, 41.40.188 (1)(c), 41.40.640, 41.40.840, 41.35.210, 41.32.489, 41.32.530 (1)(d), 41.32.770, 41.32.845, 43.43.260; for WAC 415-02-370 is RCW 41.50.165; for WAC 415-02-380 is RCW 41.26.164, 41.26.460, 41.40.188, 41.40.660, 41.40.845, 41.37.170, 41.35.220, 41.32.530, 41.32.785, 41.32.851, 43.43.271; for WAC 415-02-500, 415-02-510, and 415-02-520 is RCW 41.50.670, 41.50.680, 41.50.790; for WAC 415-02-700 is RCW 41.04.393; and for WAC 415-02-710 is RCW 41.04.017, 41.26.048, 41.32.053, 41.35.115, 41.40.0931, 41.40.0932, 43.43.285.

Adopted under notice filed as WSR 06-15-014 on July 6, 2006.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 13, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

Date Adopted: August 23, 2006.

S. J. Matheson

Director

OTS-8752.2


AMENDATORY SECTION(Amending WSR 00-10-016, filed 4/21/00, effective 5/22/00)

WAC 415-02-020   Authority.   (1) The department ((is vested with the authority to administer, in accordance with chapter 105, Laws of 1975-'76 2nd ex. sess.)) has the authority, in accordance with RCW 41.50.030, as now or hereafter amended, ((the)) to administer the:

(a) Washington public employees' retirement system created by chapter 41.40 RCW((, the));

(b) Washington public safety employees' retirement system created by chapter 41.37 RCW;

(c) Washington state teachers' retirement system created by chapter((s)) 41.32 ((and 41.34)) RCW((, the));

(d) Washington school employees' retirement system created by chapter 41.35 RCW((, the));

(e) Washington law enforcement officers' and fire fighters' retirement system((,)) created by chapter 41.26 RCW((, the));

(f) Washington state patrol retirement system((,)) created by chapter 43.43 RCW((, the));

(g) Washington judicial retirement system((,)) created by chapter 2.10 RCW((,)); and

((the)) (h) Judges retirement fund created by chapter 2.12 RCW.

(2) The director is ((empowered to propose)) authorized to adopt rules pursuant to RCW 41.50.050.

[Statutory Authority: RCW 41.50.050. 00-10-016, 415-02-020, filed 4/21/00, effective 5/22/00; Order 4, 415-02-020, filed 7/27/77.]


AMENDATORY SECTION(Amending WSR 04-04-037, filed 1/29/04, effective 3/1/04)

WAC 415-02-030   Definitions.   This section contains ((a central location for)) definitions of words and phrases commonly used in the department of retirement system(('))s' rules. It also serves as a directory for finding definitions within the RCWs and WACs.

(1) Accumulated contributions means the sum of all contributions paid into a member's defined benefit account, including interest.

(2) Appeal means the proceeding through which a party obtains review of a department action in an adjudicative proceeding conducted under chapter 34.05 RCW (the Administrative Procedure Act) and chapter 415-08 WAC (the department's appeal rules).

(3) Average final compensation(( - ))is defined in RCW 41.32.010(30) (TRS); RCW 41.35.010(14) (SERS); RCW 41.40.010(17) (PERS); and RCW ((43.43.120(15) (WSPRS))) 41.37.010(14) (PSERS).

(4) Average final salary for WSPRS is defined in RCW 43.43.120(15).

(5) Cafeteria plan means a "qualified" employee benefit program under IRC section 125 ((of the Internal Revenue Code)), such as certain health and welfare plans.

(((5))) (6) Calendar month.

(a) Refers to one of the twelve named months of the year, extending from the first day of the named month through the last day. For example: January 1st through January 31st is a calendar month. February 1st through February 29th is a calendar month in a leap year. March 13th through April 12th is not a calendar month.

(b) Exception: For the purpose of administering the break in employment ((rules interpreting and implementing the retiree return to work statutes ()) required by RCW 41.32.570, 41.32.802, 41.32.862, 41.35.060, 41.37.050 and 41.40.037(())) for retirees returning to work, one calendar month means thirty consecutive calendar days. For example: Kim's retirement date is August 1((st)). August 31 would be the earliest Kim could return to work and meet the requirement for a one calendar month break in employment.

(((6))) (7) Compensation earnable or earnable compensation definitions can be found in RCW 41.32.010(10) and 41.32.345 (TRS); RCW 41.35.010(6) (SERS); RCW 41.37.010(6) (PSERS); and RCW 41.40.010(8) (PERS).

(((7))) (8) Contribution rate is:

(a) For employees: The fraction (percent) of compensation a member contributes to a retirement system each month.

(b) For employers: The fraction (percent) of payroll a member's employer contributes to a retirement system each month. Contribution rates vary for the different systems and plans.

(((8))) (9) Deferred compensation refers to the amount of the participant's compensation, which the participant voluntarily defers from earnings before taxes to a deferred compensation program.

(((9))) (10) Defined benefit plan is a pension plan in which a lifetime retirement ((benefit)) allowance is available, based on the member's service credit and compensation.

(((10))) (11) Defined contribution plan is a plan in which part of members' or participants' earnings are deferred into an investment account in which tax is deferred until funds are withdrawn. The benefit is based on the contribution rate and the amount of return from the investment of the contributions. Members or participants receive the full market rate of return minus expenses. There is no guaranteed rate of return and the value of an account will increase or decrease based upon market fluctuations.

(((11))) (12) Department means the department of retirement systems.

(((12))) (13) Dependent care assistance salary reduction plan (DCAP) is a plan that allows an eligible employee of the state of Washington to set aside a "before tax" portion of his or her gross salary before federal income and Social Security taxes to be used for the reimbursement of dependent care expenses.

(((13))) (14) Director means the director of the department of retirement systems.

(((14))) (15) Employee means a worker who performs labor or services for a retirement systems employer under the control and direction of the employer as determined under WAC 415-02-110(2). An employee may be eligible to participate as a member of one of the state-administered retirement systems according to eligibility requirements specified under the applicable retirement system.

(((15))) (16) Employer is defined in RCW 41.26.030(2) (LEOFF), 41.32.010(11) (TRS), ((41.34.010)) 41.34.020(5) (Plan 3), 41.35.010(4) (SERS), 41.37.010(4) (PSERS) and 41.40.010(4) (PERS).

(((16))) (17) Ex-spouse refers to a person who is a party to a "dissolution order" as defined in RCW 41.50.500(3).

(((17))) (18) Final average salary for LEOFF is defined in RCW 41.26.030(12) (((LEOFF))).

(((18))) (19) Gainsharing is the process through which members of certain plans share in the extraordinary investment gains on earnings on retirement assets under chapters 41.31 and 41.31A RCW.

(((19))) (20) Independent contractor means a contract worker who is not under the direction or control of the employer as determined under WAC 415-02-110 (2) and (3).

(((20))) (21) IRC means the Federal Internal Revenue Code of 1986, as subsequently amended.

(22) JRF means the judges' retirement fund created by chapter 2.12 RCW.

(23) JRS means the Washington judicial retirement system created by chapter 2.10 RCW.

(24) LEOFF means the Washington law enforcement officers' and fire fighters' retirement system created by chapter 41.26 RCW.

(25) Member means a person who is included in the membership of one of the retirement systems created by chapters 2.10, 2.12, 41.26, 41.32, 41.34, 41.35, 41.37, 41.40, or 43.43 RCW.

(((21))) (26) Participant means an eligible employee who participates in a deferred compensation or dependent care assistance plan.

(((22))) (27) Participation agreement means an agreement that an eligible employee signs to become a participant in a deferred compensation or dependent care assistance plan.

(((23))) (28) Pension plan is a plan that provides a lifelong post retirement payment of benefits to employees.

(((24))) (29) PERS means the Washington public employee's retirement system created by chapter 41.40 RCW.

(30) Petition means the method by which a party requests a review of an administrative determination prior to an appeal to the director. The department's petitions examiner performs the review under chapter 415-04 WAC.

(((25))) (31) Plan 1 means the retirement plans in existence prior to the enactment of chapters 293, 294 and 295, Laws of 1977 ex. sess.

(((26))) (32) Plan 2 means the retirement plans established by chapters 293, 294 and 295, Laws of 1977 ex. sess., chapter 341, Laws of 1998, and chapter 329, Laws of 2001.

(((27))) (33) Plan 3 means the retirement plans established by chapter 239, Laws of 1995, chapter 341 Laws of 1998, and chapter 247 Laws of 2000.

(((28) Pop-up is a term that the department uses to refer to the benefit available to a retiree where the survivor of a retiree receiving a benefit reduced by a survivor option predeceases the retiree. Example: Linda is receiving a retirement benefit reduced by a survivor option for her husband, Joe. Joe dies before Linda. Linda's monthly retirement allowance increases. The department refers to the increase as a "pop-up."

(29))) (34) Portability is the ability to use membership in more than one Washington state retirement system in order to qualify for retirement benefits. See chapters 41.54 RCW and 415-113 WAC.

(((30))) (35) PSERS means the Washington public safety employees' retirement system created by chapter 41.37 RCW.

(36) Public record is defined in RCW 42.17.020(((36)))(41).

(((31))) (37) Restoration is the process of restoring a member's service credit for prior periods.

(((32))) (38) Retirement system employer - see "employer."

(((33))) (39) Rollover means a distribution that is paid to or from an eligible retirement plan within the statutory time limit allowed.

(((34))) (40) Separation date is the date a member ends employment in a position eligible for retirement or disability benefit coverage.

(((35))) (41) SERS means the Washington school employees' retirement system created by chapter 41.35 RCW.

(42) Split account is the account the department establishes for a member or retiree's ex-spouse.

(((36))) (43) Surviving spouse refers to a person who was married to the member at the time of the member's death and who is receiving or is eligible to receive a survivor benefit.

(((37))) (44) Survivor beneficiary means a person designated by the member to receive a monthly benefit allowance after the member dies.

(((38))) (45) Survivor benefit is a feature of a retirement plan that provides continuing payments to a beneficiary after the death of a member or retiree.

(((39))) (46) TRS means the Washington state teachers' retirement system created by chapter 41.32 RCW.

(47) The Uniform Services Employment and Reemployment Rights Act of 1994 (USERRA) is the federal law that requires employers to reemploy and preserve job security, pension and welfare benefits for qualified employees who engage in military service.

(48) WSPRS means the Washington state patrol retirement system created by chapter 43.43 RCW.

[Statutory Authority: RCW 41.50.050(5), 41.40.010(42), 41.40.037. 04-04-037, 415-02-030, filed 1/29/04, effective 3/1/04. Statutory Authority: RCW 41.50.050(5). 02-23-037, 415-02-030, filed 11/13/02, effective 1/1/03; 02-01-120, 415-02-030, filed 12/19/01, effective 1/19/02. Statutory Authority: RCW 41.50.050. 00-10-016, 415-02-030, filed 4/21/00, effective 5/22/00; 94-09-039, 415-02-030, filed 4/19/94, effective 5/20/94; Order 4, 415-02-030, filed 7/27/77.]


AMENDATORY SECTION(Amending WSR 04-20-005, filed 9/23/04, effective 10/24/04)

WAC 415-02-175   May I ((purchase)) establish service credit for the time I was on an unpaid authorized leave of absence?   (1) Will I get service credit for the time I was on an unpaid authorized leave of absence? You will receive service credit for the period of time you are on an unpaid authorized leave of absence, up to a maximum of twenty-four service credit months during your entire working career, provided all of the following apply:

(a) You are a member of LEOFF Plan 2, PERS Plan 2 or ((Plan)) 3, ((TRS Plan 2 or Plan 3)) PSERS, SERS Plan 2 or ((Plan)) 3, or ((LEOFF Plan 2)) TRS Plan 2 or 3;

(b) Your leave of absence was authorized by your employer;

(c) You resumed employment according to the requirements in subsection (3) of this section; and

(d) You ((purchase)) establish the service credit for the period of leave according to the provisions in this section.

(2) How does an unpaid authorized leave of absence affect my retirement? If you ((purchase)) establish service credit for the period of time you were on an unpaid authorized leave of absence:

(a) It will be used as part of your total service credit to determine retirement eligibility and pension; but

(b)(i) Except as noted in (b)(ii) of this subsection, the period of time you were on leave will not be included in your average final compensation period.


Example:

Joseph has the following earnable compensation prior to retirement:


YR 1 $30,000
YR 2 $35,000
YR 3 $40,000
YR 4 $45,000
YR 5 $50,000
YR 6 Unpaid leave of absence for entire year
YR 7 $55,000

Joseph's AFC period will be YR 2, YR 3, YR 4, YR 5, and YR 7.

(ii) This provision does not apply to interruptive military service. If you establish service credit for a period of interruptive military service and that period falls in your AFC period, you are entitled to have the salary you would have earned during that time period used in the calculation of your AFC.

(3) Do I qualify to ((purchase)) establish this service credit? As a requirement for ((purchasing)) establishing this service credit, you must resume employment within the same retirement system you left.

(a) After resuming employment, you may request, and pay for, service credit whether you are a contributing member or whether you become inactive.

(b) If you are a law enforcement officer in LEOFF Plan 2 and took a part-time unpaid leave of absence while you worked part-time, you may request service credit only after returning to full-time employment with the employer that authorized your leave of absence. In this case, you may only request part-time service credit for the portion of time you were on unpaid leave of absence.

(4) How do I request this service credit? If you ((desire to purchase the)) wish to establish this service credit ((for unpaid authorized leave of absence)), you must contact the department. The department will obtain written verification from your employer confirming the months of your authorized leave of absence and your salary for the months preceding and following the leave.

(5) How does the department determine the cost of ((purchasing)) establishing this service credit?

(a) In order to ((purchase)) establish service credit for the period of time you were on leave of absence, you must pay the employee and employer retirement contributions, plus applicable interest. LEOFF Plan 2 members must also pay the contributions normally paid by the state.

(b) The amount of the employee and employer contributions is calculated as follows:

(i) For TRS members, the salary upon which contributions are calculated is determined by averaging the salary earned for the school year, as defined in RCW 28A.150.040, prior to your unpaid leave of absence and the salary earned in the school year after you returned to work. If you were on leave of absence for less than the entire school year, that year's salary will be prorated according to the number of months you were on leave of absence.

(ii) For law enforcement officers in LEOFF Plan 2 who took a part-time unpaid leave of absence while working part-time, the salary upon which contributions are calculated is determined by:

(A) Averaging your basic salary during the last full month of employment before your part-time leave of absence, and your basic salary during the first full month after you return to full-time employment; and

(B) Multiplying the monthly salary determined according to (b)(ii)(A) of this subsection by the number of months you were on leave.

(iii) For members of other systems, the salary upon which contributions are calculated is determined by:

(A) Averaging the compensation earned during the last full month of employment before your leave of absence, and the compensation you earned during the first full month after you returned to work; and

(B) Multiplying the monthly salary determined according to (b)(iii)(A) of this subsection by the number of months you were on leave.

If you worked part-time prior to the leave of absence, partial month wages will be used to estimate your average salary. In this case, you may only ((purchase)) establish part-time service credit for the period of time you were on leave of absence.

(6) What is the payment process for ((purchasing)) establishing this service credit?

(a) You may purchase this service credit in one payment, or make payments at any time until the deadline expires.

(b) Interest will accrue on the unpaid balance until payment is made in full.

(c) The department will accept funds that have been rolled over from a tax-deferred retirement account for the purchase of the service credit. However, the amount you may roll over is limited to the purchase price of the service credit. If the rollover amount does not cover the entire purchase price, you must pay the additional amount within thirty days of the rollover. If the balance is not paid within thirty days, the rollover funds will be returned to the original financial institution.

(d) If you took more than one authorized leave of absence, the department will bill you separately for each occurrence. Service credit will be granted for each occurrence only after the bill for that period is paid in full.

(7) What is the deadline for ((purchasing)) establishing this service credit? Except as provided in subsection (9) of this section:

(a) If you are a member of LEOFF Plan 2, PERS Plan 2, PSERS, or SERS Plan 2, ((or LEOFF Plan 2,)) payment in full must be received within five years from the initial date of your return to an eligible position, or prior to your retirement, whichever occurs first.

(b) If you are a member of PERS Plan 3 or SERS Plan 3, payment in full must be received prior to your retirement.

(c) If you are a member of TRS Plan 2 or ((Plan)) 3, payment in full must be received by August 31st of the fifth school year, as defined in RCW 28A.150.040, after you return to employment or prior to your retirement, whichever comes first. The school year during which you return to work will be counted as year one.

(8) What if I do not make payment in full by the deadline?

(a) If you are a Plan 2 member or a PSERS member and do not make payment in full by the deadline, the amount you paid will be refunded to you.

(b) If you are a Plan 3 member and do not make payment by the deadline, the portion of your payments that were:

(i) Employer contributions will be refunded to you; and

(ii) Employee contributions will be deposited into your defined contribution account and available to you only upon separation from service.

(c) If you are a Plan 2 member or a PSERS member, the department will refund partial payments prior to the deadline upon your request.

(d) If you are a PERS Plan 2, SERS Plan 2, or TRS Plan 2 member and transfer to Plan 3 prior to making payment in full:

(i) The department will refund any partial payments; and

(ii) You must reapply under Plan 3 if you still wish to ((purchase)) establish this service credit.

(9) What is the exception to the deadline? After your initial deadline has passed, you retain the right to ((purchase)) establish this service credit until the date of your retirement. However, the purchase price will be equal to the full actuarial value of the increase in benefit that results from the purchased service credit. You may use the two-part formula in WAC 415-10-040 to determine actuarial value.

(10) What state law applies to ((purchasing)) establishing service credit for an unpaid authorized leave of absence?

(a) PERS Plan 2: RCW 41.40.710;

(b) PERS Plan 3: RCW 41.40.805;

(c) TRS Plan 2: RCW 41.32.810;

(d) TRS Plan 3: RCW 41.32.865;

(e) SERS Plan 2: RCW 41.35.470;

(f) SERS Plan 3: RCW 41.35.650;

(g) LEOFF Plan 2: RCW 41.26.520;

(h) PSERS: RCW 41.37.260;

(i) Deadline extension: RCW 41.50.165.

[Statutory Authority: RCW 41.50.050(5), 41.40.710, 41.40.805, 41.32.810, 41.32.865, 41.35.470, 41.35.650, 41.26.520, 41.50.165. 04-20-005, 415-02-175, filed 9/23/04, effective 10/24/04.]


AMENDATORY SECTION(Amending WSR 02-18-048, filed 8/28/02, effective 9/1/02)

WAC 415-02-320   Early retirement factors.   (1) What are early retirement factors (ERF)? ((Early retirement factors (ERFs) are the factors the department uses to reduce your normal monthly benefit payments to reflect an earlier starting date of paying benefits and a longer payment schedule.1

1 The actuarial reduction takes into account that (1), retirees who begin drawing benefits at a younger age generally receive benefits over a longer time, and (2), member and employer contributions intended to provide for the defined benefit at the typical retirement age will be adequate to fund only a smaller benefit at an earlier age.

(2) What is a "normal" monthly benefit payment? A "normal" monthly benefit payment is the amount you would receive if you met the plan-specific criteria as to age and length of service before you retire.

(3) What happens if you die before becoming eligible for a normal monthly benefit payment?

(a) Generally speaking, within the plans listed in the table in this section, the department may pay a monthly benefit to your surviving spouse or minor children. If you die before being eligible for retirement, or when you are eligible only for retirement with an actuarially reduced benefit, the department will reduce the benefit paid to your surviving spouse or minor children by the ERF corresponding to the amount of time between your age at death and the age at which you would have been eligible for an unreduced retirement benefit. (Exception: A TRS Plan 1 reduction is based on the earliest date a member would have first qualified if the member had continued in service.)

(b) There are differences among plans; please consult your plan for specific, detailed information.


((LEOFF Plan 2: RCW 41.26.460 WAC 415-104-211 and 415-104-215
PERS Plan 1: RCW 41.40.188 WAC 415-108-324 and 415-108-326
PERS Plan 2: RCW 41.40.660 WAC 415-108-324 and 415-108-326
PERS Plan 3: RCW 41.40.845 WAC 415-108-324 and 415-108-326
SERS Plans 2/3: RCW 41.35.220 WAC 415-110-324 and 415-110-326
TRS Plan 1: RCW 41.32.530 WAC 415-112-710 to 415-112-727
TRS Plan 2: RCW 41.32.785 WAC 415-112-710 to 415-112-727
TRS Plan 3: RCW 41.32.851 WAC 415-112-710 to 415-112-727
WSPRS Plan 1: RCW 43.43.278 WAC 415-103-215
WSPRS Plan 2: RCW 43.43.271 WAC 415-103-225))

(4) Examples

(a) Example (a) (early retirement):

Sandy, a PERS Plan 2 member, applies for retirement at age 56 years and one month with a total of 21.11 years of service. Her average final compensation (AFC) is $3,500.00. PERS Plan 2 provides for two percent (.02) of AFC per year of service. Within PERS Plan 2, age 65 is the normal retirement age, but an actuarially reduced monthly retirement is available at an age as young as 55 if the member has at least 20 years of service credit. If Sandy retires now, she would be doing so eight years and eleven months early. According to the table, the ERF for retirement eight years and eleven months early is .4025. To determine the reduced monthly benefit, PERS will multiply Sandy's AFC of $3,500 x .02 x 21.11 (service credit years) x .4025 (ERF). Sandy's monthly retirement benefit will be $594.77.

(b) Example (b) (member's death):

Robert, a 56-year-old TRS Plan 1 active member, dies April 1, 2003, with 23.17 years of service. His AFC was $3,171.74. TRS Plan 1 allows for normal retirement at age 55 with 25 years of service. Since Robert was not fully qualified for retirement, his wife, Karen, who is 58 years old, is eligible for an actuarially reduced benefit based on the earliest date Robert would have first qualified for the normal retirement benefit, reduced by the Option 2 survivor factor. Survivor factors are based on the age difference between the member and the survivor. Robert was over 55; if he had continued in service, he would be eligible for retirement in one year and ten months, when he would have completed 25 years of service. According to the actuary tables, the ERF for one year and ten months is .8530, and the Option 2 survivor factor for a beneficiary two years older is .913 (see WAC 415-02-380(11)). To determine the reduced monthly benefit to which Karen is entitled, TRS would multiply 23.17 (Robert's service credit years) x .02 x $3,171.74 (AFC) x .8530 (ERF) x .913 (the Option 2 factor). Karen's monthly benefit will be $1,144.65.

(5))) The department uses an early retirement factor (ERF) to actuarially reduce a member's or beneficiary's monthly allowance if the monthly allowance begins before the member meets the age requirement for an unreduced retirement benefit. This reduction offsets the cost of paying the monthly allowance for a longer period of time.

(1) In what situations will the department use an ERF?

(a) The department will use an ERF to reduce a monthly allowance in any of the following situations, subject to the law governing your plan, and subject to the exceptions in (b) of this subsection:

(i) You choose to retire early.

(ii) You retire due to a disability before you are eligible to retire with an unreduced retirement allowance.

(iii) You die before you are eligible to retire with an unreduced retirement allowance, and your beneficiary is eligible for a monthly allowance.

(b) An ERF is not used in the following circumstances, although another method may be used to reduce benefits as required by the laws governing each plan:

(i) You meet your plan's requirements for "alternate early retirement";

(ii) You meet PSERS requirements for "early retirement";

(iii) You retire for service or due to a disability, from PERS Plan 1 or TRS Plan 1;

(iv) You are a member of LEOFF Plan 1;

(v) You retire due to a duty-related disability from LEOFF Plan 2;

(vi) You retire due to a disability or die before retirement from WSPRS Plan 1; or

(vii) You retire due to a disability from WSPRS Plan 2.

(c) The following table shows the law governing plans that use an ERF:


Early Retirement Disability Retirement Death Prior to Retirement
LEOFF Plan 1: N/A N/A N/A
LEOFF Plan 2: RCW 41.26.430 RCW 41.26.470 RCW 41.26.510
PERS Plan 1: N/A N/A RCW 41.40.270
PERS Plan 2: RCW 41.40.630 RCW 41.40.670 RCW 41.40.700
PERS Plan 3: RCW 41.40.820 RCW 41.40.825 RCW 41.40.835 and 41.34.070
PSERS: N/A RCW 41.37.230 RCW 41.37.250
SERS Plan 2: RCW 41.35.420 RCW 41.35.440 RCW 41.35.460
SERS Plan 3: RCW 41.35.680 RCW 41.35.690 RCW 41.35.710
TRS Plan 1: N/A N/A RCW 41.32.520
TRS Plan 2: RCW 41.32.765 RCW 41.32.790 RCW 41.32.805
TRS Plan 3: RCW 41.32.875 RCW 41.32.880 RCW 41.32.895 and 41.34.070
WSPRS Plan 1: RCW 43.43.280 N/A N/A
WSPRS Plan 2: RCW 43.43.280 N/A RCW 43.43.295

(2) How does the department determine the number of years on which to base the ERF? The calculation varies among plans: (a) TRS Plan 1 only: The ERF used to calculate your beneficiary's monthly allowance if you die before retirement is based on the number of years between the age at which you die and the age at which you would have first become eligible to retire under RCW 41.32.480. See RCW 41.32.520.

(b) WSPRS Plan 2 only: The ERF used to calculate your beneficiary's monthly allowance if you die before retirement is based on the number of years between the age at which you die and age fifty-five or when you could have attained twenty-five years of service, whichever is less. See RCW 43.43.295.

(c) All other ERFs are based on number of years between the age at which you retire, or die, and the age at which you would have been eligible to retire with an unreduced retirement allowance.

(3) Examples.

(a) Early retirement:

Sandy, a PERS Plan 2 member, applies for retirement at age 56 years and one month with a total of 21.11 years of service. Her average final compensation (AFC) is $3,500.00.

PERS Plan 2 provides for two percent (.02) of AFC per year of service. A PERS Plan 2 member must be age 65 to retire with an unreduced benefit, but is eligible for an actuarially reduced monthly retirement allowance at age 55 with 20 years of service credit.

The difference between Sandy's age now (56) and the age at which she would receive an unreduced monthly allowance (65) is 8 years and 11 months. The corresponding ERF is .4025. Therefore, the department will multiply Sandy's AFC of $3,500 x .02 x 21.11 (service credit years) x .4025 (ERF). Sandy's monthly retirement allowance will be $594.77.

(b) Death before retirement (applies to TRS 1 only):

Robert, a 56-year-old TRS Plan 1 member, died April 1, 2006, with 23.17 years of service credit. His AFC is $3,171.74.

TRS Plan 1 provides an unreduced retirement allowance at age 55 with 25 years of service credit.

Robert's wife, Karen, will receive an actuarially reduced allowance based on the date Robert would have first qualified for an unreduced retirement allowance. If Robert had continued in service, he would have met eligibility requirements in one year and 10 months, when he earned 25 years of service credit. The ERF for one year and 10 months is .8530.

Karen's monthly allowance will be further reduced by the Option 2 survivor factor, which is based on the age difference between her and Robert. Karen is age 58, two years older than Robert. The Option 2 survivor factor for a beneficiary two years older is .913 (see WAC 415-02-380(11)).

The department will multiply 23.17 (Robert's service credit years) x .02 x $3,171.74 (AFC) x .8530 (ERF) x .913 (the Option 2 factor). Karen's monthly allowance will be $1,144.65.

(4) Table - Early retirement factors (ERF) for ((these systems/plans:)) LEOFF Plan 2, WSP Plan 2, PERS Plan 1, TRS Plan 1, and WSP Plan 1 and 2 vested/terminated members:

Yrs Early Month 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
0 1.000 .9933 .9866 .9799 .9732 .9665 .9598 .9531 .9464 .9397 .9330 .9263
1 .9200 .9133 .9066 .8999 .8932 .8865 .8798 .8731 .8664 .8597 .8530 .8463
2 .8400 .8333 .8266 .8199 .8132 .8065 .7998 .7931 .7864 .7797 .7730 .7663
3 .7600 .7558 .7516 .7474 .7432 .7390 .7348 .7306 .7264 .7222 .7180 .7138
4 .7100 .7058 .7016 .6974 .6932 .6890 .6848 .6806 .6764 .6722 .6680 .6638
5 .6600 .6558 .6516 .6474 .6432 .6390 .6348 .6306 .6264 .6222 .6180 .6138
6 .6100 .6058 .6016 .5974 .5932 .5890 .5848 .5806 .5764 .5722 .5680 .5638
7 .5600 .5558 .5516 .5474 .5432 .5390 .5348 .5306 .5264 .5222 .5180 .5138
8 .5100 .5067 .5034 .5001 .4968 .4935 .4902 .4869 .4836 .4803 .4770 .4737
9 .4700 .4667 .4634 .4601 .4568 .4535 .4502 .4469 .4436 .4403 .4370 .4337
10 .4300 .4267 .4234 .4201 .4168 .4135 .4102 .4069 .4036 .4003 .3970 .3937
11 .3900 .3867 .3834 .3801 .3768 .3735 .3702 .3669 .3636 .3603 .3570 .3537
12 .3500 .3467 .3434 .3401 .3368 .3335 .3302 .3269 .3236 .3203 .3170 .3137
13 .3100 .3083 .3066 .3049 .3032 .3015 .2998 .2981 .2964 .2947 .2930 .2913
14 .2900 .2883 .2866 .2849 .2832 .2815 .2798 .2781 .2764 .2747 .2730 .2713
15 .2700 .2683 .2666 .2649 .2632 .2615 .2598 .2581 .2564 .2547 .2530 .2513
16 .2500 .2483 .2466 .2449 .2432 .2415 .2398 .2381 .2364 .2347 .2330 .2313
17 .2300 .2283 .2266 .2249 .2232 .2215 .2198 .2181 .2164 .2147 .2130 .2113
18 .2100 .2092 .2084 .2076 .2068 .2060 .2052 .2044 .2036 .2028 .2020 .2012
19 .2000 .1992 .1984 .1976 .1968 .1960 .1952 .1944 .1936 .1928 .1920 .1912
20 .1900 .1892 .1884 .1876 .1868 .1860 .1852 .1844 .1836 .1828 .1820 .1812
21 .1800 .1792 .1784 .1776 .1768 .1760 .1752 .1744 .1736 .1728 .1720 .1712
22 .1700 .1692 .1684 .1676 .1668 .1660 .1652 .1644 .1636 .1628 .1620 .1612
23 .1600 .1592 .1584 .1576 .1568 .1560 .1552 .1544 .1536 .1528 .1520 .1512
24 .1500 .1492 .1484 .1476 .1468 .1460 .1452 .1444 .1436 .1428 .1420 .1412
25 .1400 .1392 .1384 .1376 .1368 .1360 .1352 .1344 .1336 .1328 .1320 .1312
26 .1300 .1292 .1284 .1276 .1268 .1260 .1252 .1244 .1236 .1228 .1220 .1212
27 .1200 .1192 .1184 .1176 .1168 .1160 .1152 .1144 .1136 .1128 .1120 .1112
28 .1100 .1092 .1084 .1076 .1068 .1060 .1052 .1044 .1036 .1028 .1020 .1012
29 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
30 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
31 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
32 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
33 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
34 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
35 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
36 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
37 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
38 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
39 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
40 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000

(((6))) (5) Table - Early retirement factors (ERF) for ((these systems/plans:)) PERS Plans 2 and 3, PSERS, SERS Plans 2 and 3, TRS Plans 2 and 3, and PERS Plan 1 vested/terminated members:

Yrs Early Month 0 Month 1 Month 2 Month 3 Month 4 Month 5 Month 6 Month 7 Month 8 Month 9 Month 10 Month 11
0 1.000 .9925 .9850 .9775 .9700 .9625 .9550 .9475 .9400 .9325 .9250 .9175
1 .9100 .9025 .8950 .8875 .8800 .8725 .8650 .8575 .8500

.8425 .8350 .8275
2 .8200 .8125 .8050 .7975 .7900 .7825 .7750 .7675 .7600 .7525 .7450 .7375
3 .7300 .7250 .7200 .7150 .7100 .7050 .7000 .6950 .6900 .6850 .6800 .6750
4 .6700 .6650 .6600 .6550 .6500 .6450 .6400 .6350 .6300 .6250 .6200 .6150
5 .6100 .6050 .6000 .5950 .5900 .5850 .5800 .5750 .5700 .5650 .5600 .5550
6 .5500 .5450 .5400 .5350 .5300 .5250 .5200 .5150 .5100 .5050 .5000 .4950
7 .4900 .4850 .4800 .4750 .4700 .4650 .4600 .4550 .4500 .4450 .4400 .4350
8 .4300 .4275 .4250 .4225 .4200 .4175 .4150 .4125 .4100 .4075 .4050 .4025
9 .4000 .3975 .3950 .3925 .3900 .3875 .3850 .3825 .3800 .3775 .3750 .3725
10 .3700 .3675 .3650 .3625 .3600 .3575 .3550 .3525 .3500 .3475 .3450 .3425
11 .3400 .3375 .3350 .3325 .3300 .3275 .3250 .3225 .3200 .3175 .3150 .3125
12 .3100 .3075 .3050 .3025 .3000 .2975 .2950 .2925 .2900 .2875 .2850 .2825
13 .2800 .2783 .2766 .2749 .2732 .2715 .2698 .2681 .2664 .2647 .2630 .2613
14 .2600 .2583 .2566 .2549 .2532 .2515 .2498 .2481 .2464 .2447 .2430 .2413
15 .2400 .2383 .2366 .2349 .2332 .2315 .2298 .2281 .2264 .2247 .2230 .2213
16 .2200 .2183 .2166 .2149 .2132 .2115 .2098 .2081 .2064 .2047 .2030 .2013
17 .2000 .1983 .1966 .1949 .1932 .1915 .1898 .1881 .1864 .1847 .1830 .1813
18 .1800 .1792 .1784 .1776 .1768 .1760 .1752 .1744 .1736 .1728 .1720 .1712
19 .1700 .1692 .1684 .1676 .1668 .1660 .1652 .1644 .1636 .1628 .1620 .1612
20 .1600 .1592 .1584 .1576 .1568 .1560 .1552 .1544 .1536 .1528 .1520 .1512
21 .1500 .1492 .1484 .1476 .1468 .1460 .1452 .1444 .1436 .1428 .1420 .1412
22 .1400 .1392 .1384 .1376 .1368 .1360 .1352 .1344 .1336 .1328 .1320 .1312
23 .1300 .1292 .1284 .1276 .1268 .1260 .1252 .1244 .1236 .1228 .1220 .1212
24 .1200 .1192 .1184 .1176 .1168 .1160 .1152 .1144 .1136 .1128 .1120 .1112
25 .1100 .1092 .1084 .1076 .1068 .1060 .1052 .1044 .1036 .1028 .1020 .1012
26 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
27 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
28 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
29 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
30 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
31 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
32 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
33 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
34 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
35 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
36 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
37 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
38 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
39 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
40 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
41 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
42 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
43 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
44 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000
45 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000 .1000

[Statutory Authority: RCW 41.50.050(5) and chapter 41.45 RCW. 02-18-048, 415-02-320, filed 8/28/02, effective 9/1/02.]

Reviser's note: The typographical error in the above section occurred in the copy filed by the agency and appears in the Register pursuant to the requirements of RCW 34.08.040.
AMENDATORY SECTION(Amending WSR 02-18-048, filed 8/28/02, effective 9/1/02)

WAC 415-02-340   Monthly benefit per $1.00 of accumulation for defined benefit plans.   (1) How does the department use the information in the table called "monthly benefit per $1.00 of accumulation for defined benefit plans"? The department uses this information to:

(a) Determine what a future lifetime monthly benefit is worth in present-day dollars;

(b) Determine the equivalent value of a lump sum when compared with monthly payments; and

(c) For TRS Plan 1 only: Reduce the monthly retirement ((benefit in TRS Plan 1 if you take a lump sum cash out for some or all of your funds)) allowance if some or all of the funds in a member's account are taken in a lump sum payment.((2

2 This option is only available in TRS Plan 1.))
(2) What type of information is in this table? The information in this table reflects the expected duration of lifetime payments for recipients over a range of ages. These values differ by system and plan, and all reflect an assumed rate of return of 8.0%.3

3 The younger a person is, the longer the anticipated lifetime of payments would be, and the greater the sum required to provide for these payments. ((Put another way,)) The amount of monthly lifetime benefit that a present-day dollar buys ((goes up)) increases as the remaining life expectancy of the recipient ((goes down)) decreases.
(3) ((Examples)) (a) Example (((a))):

Celina is a 65-year-old PERS Plan 2 member who is eligible to receive $45.00 per month. She wants to know how much money she ((could)) would receive if she accepted a lump sum payment instead. Celina looks at the row in the table for age 65 in the PERS Plan 2 column and learns that $0.0072458 per month for life is equivalent to one dollar in cash for this system, plan, and age class. Celina divides $45.00 by 0.0072458 and learns that her lump sum payment would be $6,210.49.

(b) Example (((b))):

Fred is a 58-year-old TRS Plan 1 member. The balance in Fred's account is $124,934.00. Upon retirement, Fred chooses to withdraw the $124,934.00 (as only members of TRS Plan 1 can do and still receive a monthly allowance). From the row in the table for age 58 in the TRS Plan 1 column, Fred learns that $0.0077573 per month for life is the equivalent to one dollar in cash for this system, plan, and age class. Fred multiplies ((the lump sum cash-out amount of)) $124,934.00 by 0.0077573, and learns that his monthly retirement allowance will be reduced by $969.15 per month ((because of the lump sum cash out made at retirement)) if he withdraws his account balance.

(4) Table1 - Monthly benefit per $1.00 of accumulation for defined benefit plans:

((Based on the 1995-2000 actuarial experience study monthly benefit per $1.00 of accumulation defined benefit (DB) single life pension:


((Age LEOFF 1 LEOFF 2 PERS 1 PERS 2/3 SERS 2/3 TRS 1 TRS 2/3 WSPRS 2
20 0.0039835 0.0043310 0.0065444 0.0043102 0.0042786 0.0065267 0.0042774 0.0043319
21 0.0039997 0.0043459 0.0065518 0.0043243 0.0042911 0.0065329 0.0042897 0.0043469
22 0.0040168 0.0043615 0.0065598 0.0043390 0.0043042 0.0065396 0.0043027 0.0043626
23 0.0040347 0.0043780 0.0065684 0.0043546 0.0043181 0.0065468 0.0043165 0.0043791
24 0.0040535 0.0043955 0.0065778 0.0043710 0.0043327 0.0065546 0.0043309 0.0043966
25 0.0040734 0.0044139 0.0065878 0.0043884 0.0043481 0.0065630 0.0043462 0.0044150
26 0.0040943 0.0044333 0.0065987 0.0044067 0.0043644 0.0065720 0.0043622 0.0044346
27 0.0041163 0.0044539 0.0066105 0.0044261 0.0043816 0.0065818 0.0043792 0.0044552
28 0.0041396 0.0044757 0.0066232 0.0044466 0.0043997 0.0065924 0.0043971 0.0044771
29 0.0041641 0.0044988 0.0066370 0.0044682 0.0044189 0.0066038 0.0044161 0.0045002
30 0.0041899 0.0045231 0.0066517 0.0044911 0.0044391 0.0066162 0.0044361 0.0045246
31 0.0042171 0.0045488 0.0066676 0.0045152 0.0044605 0.0066295 0.0044572 0.0045503
32 0.0042456 0.0045758 0.0066845 0.0045405 0.0044830 0.0066438 0.0044795 0.0045774
33 0.0042755 0.0046042 0.0067025 0.0045672 0.0045067 0.0066592 0.0045031 0.0046059
34 0.0043069 0.0046340 0.0067217 0.0045952 0.0045316 0.0066756 0.0045278 0.0046358
35 0.0043398 0.0046654 0.0067421 0.0046247 0.0045578 0.0066930 0.0045539 0.0046672
36 0.0043745 0.0046984 0.0067639 0.0046558 0.0045854 0.0067116 0.0045812 0.0047004
37 0.0044109 0.0047333 0.0067873 0.0046886 0.0046145 0.0067315 0.0046101 0.0047353
38 0.0044494 0.0047701 0.0068123 0.0047233 0.0046452 0.0067527 0.0046404 0.0047723
39 0.0044900 0.0048091 0.0068393 0.0047600 0.0046777 0.0067754 0.0046725 0.0048114
40 0.0045330 0.0048505 0.0068682 0.0047988 0.0047120 0.0067998 0.0047065 0.0048529
41 0.0045784 0.0048944 0.0068994 0.0048400 0.0047483 0.0068261 0.0047423 0.0048969
42 0.0046266 0.0049409 0.0069329 0.0048837 0.0047868 0.0068543 0.0047803 0.0049436
43 0.0046777 0.0049904 0.0069690 0.0049300 0.0048275 0.0068846 0.0048206 0.0049932
44 0.0047319 0.0050430 0.0070078 0.0049791 0.0048706 0.0069172 0.0048632 0.0050460
45 0.0047894 0.0050989 0.0070495 0.0050312 0.0049163 0.0069523 0.0049084 0.0051021
46 0.0048504 0.0051584 0.0070945 0.0050866 0.0049647 0.0069900 0.0049562 0.0051617
47 0.0049153 0.0052218 0.0071429 0.0051455 0.0050161 0.0070305 0.0050070 0.0052253
48 0.0049844 0.0052894 0.0071953 0.0052082 0.0050707 0.0070740 0.0050609 0.0052932
49 0.0050581 0.0053617 0.0072519 0.0052752 0.0051287 0.0071210 0.0051183 0.0053657
50 0.0051368 0.0054390 0.0073132 0.0053466 0.0051905 0.0071717 0.0051793 0.0054432
51 0.0052210 0.0055218 0.0073796 0.0054231 0.0052564 0.0072265 0.0052444 0.0055264
52 0.0053104 0.0056098 0.0074510 0.0055044 0.0053265 0.0072858 0.0053139 0.0056147
53 0.0054060 0.0057042 0.0075283 0.0055914 0.0054014 0.0073500 0.0053881 0.0057094
54 0.0055084 0.0058054 0.0076121 0.0056846 0.0054813 0.0074191 0.0054671 0.0058110
55 0.0056182 0.0059141 0.0077029 0.0057845 0.0055668 0.0074939 0.0055515 0.0059201
56 0.0057354 0.0060302 0.0078008 0.0058912 0.0056581 0.0075749 0.0056420 0.0060367
57 0.0058601 0.0061539 0.0079058 0.0060049 0.0057557 0.0076627 0.0057388 0.0061608
58 0.0059937 0.0062865 0.0080192 0.0061265 0.0058600 0.0077573 0.0058422 0.0062940
59 0.0061368 0.0064287 0.0081415 0.0062566 0.0059712 0.0078589 0.0059524 0.0064368
60 0.0062900 0.0065812 0.0082732 0.0063959 0.0060901 0.0079685 0.0060703 0.0065898
61 0.0064540 0.0067444 0.0084149 0.0065448 0.0062172 0.0080866 0.0061963 0.0067538
62 0.0066294 0.0069191 0.0085668 0.0067036 0.0063529 0.0082138 0.0063311 0.0069292
63 0.0068167 0.0071058 0.0087294 0.0068729 0.0064976 0.0083506 0.0064751 0.0071168
64 0.0070165 0.0073050 0.0089030 0.0070531 0.0066517 0.0084970 0.0066285 0.0073169
65 0.0072307 0.0075186 0.0090893 0.0072458 0.0068158 0.0086537 0.0067919 0.0075315
66 0.0074600 0.0077474 0.0092891 0.0074517 0.0069903 0.0088208 0.0069657 0.0077614
67 0.0077052 0.0079921 0.0095028 0.0076715 0.0071765 0.0090000 0.0071514 0.0080073
68 0.0079692 0.0082556 0.0097332 0.0079076 0.0073755 0.0091921 0.0073497 0.0082721
69 0.0082539 0.0085400 0.0099823 0.0081620 0.0075879 0.0093974 0.0075612 0.0085580
70 0.0085622 0.0088479 0.0102523 0.0084366 0.0078162 0.0096186 0.0077883 0.0088676
71 0.0088938 0.0091793 0.0105419 0.0087308 0.0080615 0.0098577 0.0080327 0.0092008
72 0.0092539 0.0095393 0.0108558 0.0090487 0.0083261 0.0101166 0.0082964 0.0095628
73 0.0096446 0.0099300 0.0111955 0.0093919 0.0086093 0.0103939 0.0085784 0.0099559
74 0.0100684 0.0103538 0.0115628 0.0097624 0.0089142 0.0106939 0.0088826 0.0103824
75 0.0105280 0.0108135 0.0119604 0.0101627 0.0092422 0.0110180 0.0092104 0.0108451
76 0.0110267 0.0113124 0.0123914 0.0105960 0.0095951 0.0113678 0.0095637 0.0113472
77 0.0115688 0.0118547 0.0128599 0.0110662 0.0099757 0.0117460 0.0099450 0.0118933
78 0.0121597 0.0124460 0.0133705 0.0115778 0.0103875 0.0121558 0.0103575 0.0124885
79 0.0128051 0.0130919 0.0139278 0.0121352 0.0108344 0.0126012 0.0108049 0.0131389
80 0.0135111 0.0137984 0.0145368 0.0127433 0.0113202 0.0130863 0.0112914 0.0138505
81 0.0142843 0.0145725 0.0152030 0.0134074 0.0118492 0.0136157 0.0118211 0.0146303
82 0.0151240 0.0154130 0.0159279 0.0141293 0.0124242 0.0141938 0.0123986 0.0154769
83 0.0160353 0.0163252 0.0167162 0.0149136 0.0130497 0.0148256 0.0130286 0.0163958
84 0.0170241 0.0173149 0.0175726 0.0157650 0.0137302 0.0155137 0.0137139 0.0173927
85 0.0180966 0.0183884 0.0185016 0.0166876 0.0144701 0.0162628 0.0144589 0.0184740
86 0.0192583 0.0195513 0.0195059 0.0176841 0.0152736 0.0170771 0.0152680 0.0196456
87 0.0205119 0.0208062 0.0205851 0.0187541 0.0161432 0.0179605 0.0161446 0.0209102
88 0.0218550 0.0221507 0.0217347 0.0198932 0.0170791 0.0189147 0.0170905 0.0222656
89 0.0232781 0.0235752 0.0229444 0.0210916 0.0180779 0.0199388 0.0181048 0.0237021
90 0.0247625 0.0250609 0.0241977 0.0223336 0.0191323 0.0210275 0.0191823 0.0252008
91 0.0262789 0.0265782 0.0254717 0.0235975 0.0202301 0.0221705 0.0203134 0.0267317
92 0.0278427 0.0281429 0.0267640 0.0248804 0.0213620 0.0233525 0.0214834 0.0283116
93 0.0294384 0.0297392 0.0280581 0.0261661 0.0225126 0.0245532 0.0226729 0.0299249
94 0.0310505 0.0313517 0.0293389 0.0274402 0.0236656 0.0257646 0.0238739 0.0315562
95 0.0326651 0.0329665 0.0305940 0.0286908 0.0248057 0.0269704 0.0250708 0.0331914
96 0.0342704 0.0345719 0.0318149 0.0299099 0.0259197 0.0281559 0.0262493 0.0348186
97 0.0358572 0.0361585 0.0329987 0.0310951 0.0269980 0.0293096 0.0273986 0.0364281
98 0.0374173 0.0377185 0.0341503 0.0322517 0.0280348 0.0304239 0.0285118 0.0380114
99 0.0389423 0.0392433 0.0352857 0.0333956 0.0290309 0.0314979 0.0295884 0.0395582))

1This table is based on the 1995-2000 actuarial experience study monthly benefit per $1.00 of accumulation defined benefit (DB) single life pension.

[Statutory Authority: RCW 41.50.050(5) and chapter 41.45 RCW. 02-18-048, 415-02-340, filed 8/28/02, effective 9/1/02.]


AMENDATORY SECTION(Amending WSR 03-06-044, filed 2/27/03, effective 4/1/03)

WAC 415-02-350   What are cost-of-living adjustments (COLA) and how are they calculated?   (1) What is a cost-of-living adjustment (COLA)? The value of a retiree's, beneficiary's, or ex-spouse's ((benefit is a fixed amount. The benefit's value can)) monthly allowance may change in the years after retirement because of inflation or other factors. A COLA automatically adjusts benefits based on the cost of living changes.

(2) What retirement plans include COLAs? With one exception, all retirement plans ((that the department administers)) administered by the department provide one or more of the types of COLAs listed in subsection (3) of this section. The judges retirement fund (((JRF))) (chapter 2.12 RCW) does not provide a COLA.
RETIREMENT SYSTEM PLAN COLA TYPE STATUTE
JUDICIAL Base RCW 2.10.170
LEOFF Plan 1 Base RCW 41.26.240
LEOFF Plan 2 Base RCW 41.26.440
PSERS Base RCW 41.37.160
PERS Plan 1 Uniform RCW 41.40.197
PERS Plan 1 Optional Auto RCW 41.40.188 (1)(c)
PERS Plan 2 Base RCW 41.40.640
PERS Plan 3 Base RCW 41.40.840
SERS Plans 2 and 3 Base RCW 41.35.210
TRS Plan 1 Uniform RCW 41.32.489
TRS Plan 1 Optional Auto RCW 41.32.530 (1)(d)
TRS Plan 2 Base RCW 41.32.770
TRS Plan 3 Base RCW 41.32.845
WSPRS Plans 1 and 2 Base RCW 43.43.260

(3) What are the types of COLAs?

(a) Auto COLA

((The auto COLA is an option members can select at retirement. Members who choose this option have their benefits actuarially reduced at retirement to provide for an automatic annual adjustment in the benefit for the members' lives. The auto COLA has no age requirement and is based on the annual Consumer Price Index (CPI)1 change up to a maximum of 3% times the monthly benefit. The annual adjustment for the uniform COLA is independent from the auto COLA or any other COLA.)) The auto COLA, if offered under your plan, is an option you may select at retirement. If you choose this option, your monthly retirement allowance will be actuarially reduced at retirement, and you will receive an automatic adjustment in your monthly retirement allowance each year for the rest of your life. The auto COLA has no age requirement and is limited to a maximum of 3% times your monthly allowance.

((1CPI for the Seattle-Tacoma-Bremerton, Washington area for urban wage earners and clerical workers compiled by the Bureau of Labor Statistics, United States Department of Labor.))
(b) Base COLA

The base COLA is applied in July (April for LEOFF Plan 1) of each year and adjusts the benefit based on the change in the CPI for the Seattle area. Base COLAs are limited to a maximum of 3% times the monthly allowance for all affected plans except LEOFF Plan 1. They are payable to retirees, beneficiaries, and ex-spouses who have been retired for at least one year before July 1st of each year (April 1st for LEOFF Plan 1).

(c) Uniform COLA

The uniform COLA is an annual adjustment to the benefit, based on years of service((,)). The annual adjustment for the uniform COLA is independent from any other COLA. It is payable to:

(i) Retirees, beneficiaries, or ex-spouses age 66 or older who have been retired for at least one year by July 1st of each year; and

(ii) Retirees, beneficiaries, or ex-spouses of any age whose retirement is calculated under the minimum formula.

(4) ((How are COLAs calculated? The retirement statutes for all department administered systems explain how the COLAs are calculated. Refer to the following table to find your plan:

((RETIREMENT SYSTEM PLAN COLA TYPE STATUTE
JUDICIAL Base RCW 2.10.170
LEOFF Plan 1 Base RCW 41.26.240
LEOFF Plan 2 Base RCW 41.26.440
PERS Plan 1 Uniform RCW 41.40.197
PERS Plan 1 Optional Auto RCW 41.40.188 (1)(c)
PERS Plan 2 Base RCW 41.40.640
PERS Plan 3 Base RCW 41.40.840
SERS Plans 2 and 3 Base RCW 41.35.210
TRS Plan 1 Uniform RCW 41.32.489
TRS Plan 1 Optional Auto RCW 41.32.530 (1)(d)
TRS Plan 2 Base RCW 41.32.770
TRS Plan 3 Base RCW 41.32.845
WSPRS Plans 1 and 2 Base RCW 43.43.260))

(5) Who provides the amounts used in the calculations?

(a) The amount of change for each COLA is provided annually by the office of the state actuary (OSA) to the department. Questions concerning how a specific amount is calculated should be directed to OSA.

(b) Based upon the amounts that OSA provides, the department calculates the COLA applied to a benefit.

(c) Questions concerning eligibility and COLA formulas should be directed to the department. Please see WAC 415-06-100 for information on contacting the department.)) Who is responsible for determining the amount of the COLA? The office of the state actuary (OSA) bases the percentages of the COLAs on the Consumer Price Index. The Index is based on wages earned by urban wage earners and clerical workers in the Seattle-Tacoma-Bremerton, Washington area. OSA provides this information to the department annually.

[Statutory Authority: RCW 41.50.050(5) and chapter 41.45 RCW. 03-06-044, 415-02-350, filed 2/27/03, effective 4/1/03.]


AMENDATORY SECTION(Amending WSR 03-15-006, filed 7/3/03, effective 8/3/03)

WAC 415-02-370   Factors for establishing or restoring service credit ((purchase factors)).   RCW 41.50.165(2) and chapter 415-10 WAC allow ((a member to purchase)) you to establish or restore service credit by paying the actuarial value of the resulting increase in ((his or her benefit)) your monthly retirement allowance. This section provides the actuarial factor tables that the department uses to calculate the lump sum costs ((for the purchase)). For more information on the factors and their use, ((please read)) see chapter 415-10 WAC.

(1) What are the factors for calculating the lump sum costs of ((purchasing)) establishing or restoring service credit? There are three factors that may be used to calculate the cost of ((purchasing)) establishing or restoring service credit:

(a) Factor 1 represents the pension accrual rate, the annuity price (value of future benefit payments), increases in average final compensation, future salary increases and interest discount between the ((member's age at the time of the service credit purchase and the normal retirement)) age at which you establish or restore the service credit and the age at which you would be eligible to retire with an unreduced retirement allowance.

(b) Factor 2 represents the cost of lowering the normal retirement age by one year.

(c) Factor 3 represents future salary increases and interest discount between the ((member's age at the time of the service credit purchase and the normal retirement)) age at which you establish or restore the service credit and the age at which you would be eligible to retire with an unreduced retirement allowance.

(2) ((What is "normal retirement age"? Normal retirement age (NRA) is the earliest projected age at which a member will be eligible to retire with unreduced benefits under the requirements of his or her system and plan. The requirements are different among plans; please consult your plan for specific, detailed information.)) At which age do I qualify for an unreduced retirement allowance (URA)? Age requirements differ among plans. For specific information see the RCW pertaining to your plan:


LEOFF Plan 1: RCW 41.26.090(1)
LEOFF Plan 2: RCW 41.26.430(1)
PERS Plan 1: RCW 41.40.180
PERS Plan 2: RCW 41.40.630(1)
PERS Plan 3: RCW 41.40.820(1)
PSERS: RCW 41.37.210
SERS Plan 2: RCW 41.35.420(1)
SERS Plan 3: RCW 41.35.680(1)
TRS Plan 1: RCW 41.32.480
TRS Plan 2: RCW 41.32.765(1)
TRS Plan 3: RCW 41.32.875(1)
WSPRS Plan 1: RCW 43.43.250(2)
WSPRS Plan 2: RCW 43.43.250(2)

(3) ((What is "Months to NRA"? This means the number of months from the member's age when the service credit is purchased to the member's NRA. The number of months to NRA is used to find the applicable factor(s) in Table 1 and Table 3 for calculating the service purchase credit cost.

(4))) Table - Factor 1. Factor 1 is used in the calculation of the cost to establish or restore service credit ((purchase cost)) for a member in any PERS, PSERS, TRS, SERS, LEOFF, or WSPRS plan.

FACTOR 1

Months to NRA URA2 LEOFF

1

LEOFF

2

PERS

1

PERS

2/3

PSERS SERS

2/3

TRS

1

TRS

2/3

WSPRS

1

WSPRS

2

0 0.3245 0.2922 0.2115 0.2300 0.2300 0.2445 0.2112 0.2454 0.3026 0.2815
1 0.3236 0.2914 0.2109 0.2294 0.2294 0.2438 0.2106 0.2447 0.3018 0.2807
2 0.3227 0.2906 0.2104 0.2288 0.2288 0.2432 0.2101 0.2441 0.3010 0.2800
3 0.3219 0.2898 0.2098 0.2281 0.2281 0.2425 0.2095 0.2434 0.3001 0.2792
4 0.3210 0.2890 0.2092 0.2275 0.2275 0.2419 0.2089 0.2427 0.2993 0.2785
5 0.3201 0.2882 0.2087 0.2269 0.2269 0.2412 0.2084 0.2421 0.2985 0.2777
6 0.3192 0.2874 0.2081 0.2263 0.2263 0.2406 0.2078 0.2414 0.2977 0.2770
7 0.3183 0.2867 0.2075 0.2257 0.2257 0.2399 0.2072 0.2407 0.2969 0.2762
8 0.3174 0.2859 0.2070 0.2251 0.2251 0.2392 0.2067 0.2401 0.2961 0.2754
9 0.3166 0.2851 0.2064 0.2244 0.2244 0.2386 0.2061 0.2394 0.2952 0.2747
10 0.3157 0.2843 0.2058 0.2238 0.2238 0.2379 0.2055 0.2387 0.2944 0.2739
11 0.3148 0.2835 0.2053 0.2232 0.2232 0.2373 0.2050 0.2381 0.2936 0.2732
12 0.3139 0.2827 0.2047 0.2226 0.2226 0.2366 0.2044 0.2374 0.2928 0.2724
13 0.3131 0.2819 0.2041 0.2220 0.2220 0.2360 0.2038 0.2368 0.2920 0.2717
14 0.3122 0.2812 0.2036 0.2214 0.2214 0.2353 0.2033 0.2361 0.2912 0.2709
15 0.3114 0.2804 0.2030 0.2208 0.2208 0.2347 0.2027 0.2355 0.2904 0.2702
16 0.3105 0.2797 0.2025 0.2202 0.2202 0.2340 0.2022 0.2348 0.2896 0.2695
17 0.3097 0.2789 0.2019 0.2196 0.2196 0.2334 0.2016 0.2342 0.2888 0.2687
18 0.3088 0.2782 0.2014 0.2190 0.2190 0.2327 0.2011 0.2335 0.2880 0.2680
19 0.3080 0.2774 0.2008 0.2184 0.2184 0.2321 0.2005 0.2329 0.2873 0.2673
20 0.3072 0.2766 0.2002 0.2178 0.2178 0.2315 0.2000 0.2323 0.2865 0.2665
21 0.3063 0.2759 0.1997 0.2172 0.2172 0.2308 0.1994 0.2316 0.2857 0.2658
22 0.3055 0.2751 0.1991 0.2166 0.2166 0.2302 0.1989 0.2310 0.2849 0.2651
23 0.3046 0.2744 0.1986 0.2160 0.2160 0.2295 0.1983 0.2303 0.2841 0.2643
24 0.3038 0.2736 0.1980 0.2154 0.2154 0.2289 0.1978 0.2297 0.2833 0.2636
25 0.3030 0.2729 0.1975 0.2148 0.2148 0.2283 0.1973 0.2291 0.2825 0.2629
26 0.3021 0.2721 0.1969 0.2142 0.2142 0.2277 0.1967 0.2285 0.2818 0.2622
27 0.3013 0.2714 0.1964 0.2137 0.2137 0.2270 0.1962 0.2278 0.2810 0.2614
28 0.3005 0.2706 0.1959 0.2131 0.2131 0.2264 0.1957 0.2272 0.2803 0.2607
29 0.2997 0.2699 0.1953 0.2125 0.2125 0.2258 0.1951 0.2266 0.2795 0.2600
30 0.2988 0.2691 0.1948 0.2119 0.2119 0.2252 0.1946 0.2260 0.2788 0.2593
31 0.2980 0.2684 0.1943 0.2113 0.2113 0.2246 0.1941 0.2254 0.2780 0.2586
32 0.2972 0.2677 0.1937 0.2107 0.2107 0.2240 0.1935 0.2248 0.2772 0.2579
33 0.2964 0.2669 0.1932 0.2102 0.2102 0.2233 0.1930 0.2241 0.2765 0.2571
34 0.2955 0.2662 0.1927 0.2096 0.2096 0.2227 0.1925 0.2235 0.2757 0.2564
35 0.2947 0.2654 0.1921 0.2090 0.2090 0.2221 0.1919 0.2229 0.2750 0.2557
36 0.2939 0.2647 0.1916 0.2084 0.2084 0.2215 0.1914 0.2223 0.2742 0.2550
37 0.2931 0.2640 0.1911 0.2078 0.2078 0.2209 0.1909 0.2217 0.2735 0.2543
38 0.2923 0.2633 0.1906 0.2073 0.2073 0.2203 0.1904 0.2211 0.2727 0.2536
39 0.2915 0.2625 0.1900 0.2067 0.2067 0.2197 0.1898 0.2205 0.2720 0.2530
40 0.2907 0.2618 0.1895 0.2061 0.2061 0.2191 0.1893 0.2199 0.2712 0.2523
41 0.2899 0.2611 0.1890 0.2056 0.2056 0.2185 0.1888 0.2193 0.2705 0.2516
42 0.2891 0.2604 0.1885 0.2050 0.2050 0.2179 0.1883 0.2187 0.2697 0.2509
43 0.2884 0.2597 0.1880 0.2044 0.2044 0.2173 0.1878 0.2181 0.2690 0.2502
44 0.2876 0.2590 0.1875 0.2039 0.2039 0.2167 0.1873 0.2175 0.2683 0.2495
45 0.2868 0.2582 0.1869 0.2033 0.2033 0.2161 0.1867 0.2169 0.2675 0.2489
46 0.2860 0.2575 0.1864 0.2027 0.2027 0.2155 0.1862 0.2163 0.2668 0.2482
47 0.2852 0.2568 0.1859 0.2022 0.2022 0.2149 0.1857 0.2157 0.2660 0.2475
48 0.2844 0.2561 0.1854 0.2016 0.2016 0.2143 0.1852 0.2151 0.2653 0.2468
49 0.2836 0.2554 0.1849 0.2011 0.2011 0.2137 0.1847 0.2145 0.2646 0.2461
50 0.2829 0.2547 0.1844 0.2005 0.2005 0.2131 0.1842 0.2139 0.2639 0.2455
51 0.2821 0.2540 0.1839 0.2000 0.2000 0.2126 0.1837 0.2134 0.2631 0.2448
52 0.2813 0.2533 0.1834 0.1994 0.1994 0.2120 0.1832 0.2128 0.2624 0.2441
53 0.2806 0.2526 0.1829 0.1989 0.1989 0.2114 0.1827 0.2122 0.2617 0.2435
54 0.2798 0.2519 0.1824 0.1983 0.1983 0.2108 0.1822 0.2116 0.2610 0.2428
55 0.2790 0.2513 0.1819 0.1978 0.1978 0.2103 0.1817 0.2110 0.2603 0.2421
56 0.2783 0.2506 0.1814 0.1973 0.1973 0.2097 0.1812 0.2104 0.2596 0.2415
57 0.2775 0.2499 0.1809 0.1967 0.1967 0.2091 0.1807 0.2099 0.2588 0.2408
58 0.2767 0.2492 0.1804 0.1962 0.1962 0.2085 0.1802 0.2093 0.2581 0.2401
59 0.2760 0.2485 0.1799 0.1956 0.1956 0.2080 0.1797 0.2087 0.2574 0.2395
60 0.2752 0.2478 0.1794 0.1951 0.1951 0.2074 0.1792 0.2081 0.2567 0.2388
61 0.2745 0.2471 0.1789 0.1946 0.1946 0.2068 0.1787 0.2075 0.2560 0.2381
62 0.2737 0.2465 0.1784 0.1940 0.1940 0.2063 0.1782 0.2070 0.2553 0.2375
63 0.2730 0.2458 0.1780 0.1935 0.1935 0.2057 0.1778 0.2064 0.2546 0.2368
64 0.2722 0.2451 0.1775 0.1930 0.1930 0.2052 0.1773 0.2059 0.2539 0.2362
65 0.2715 0.2445 0.1770 0.1925 0.1925 0.2046 0.1768 0.2053 0.2532 0.2355
66 0.2707 0.2438 0.1765 0.1919 0.1919 0.2041 0.1763 0.2048 0.2525 0.2349
67 0.2700 0.2431 0.1760 0.1914 0.1914 0.2035 0.1758 0.2042 0.2519 0.2342
68 0.2693 0.2425 0.1755 0.1909 0.1909 0.2029 0.1753 0.2036 0.2512 0.2336
69 0.2685 0.2418 0.1751 0.1904 0.1904 0.2024 0.1749 0.2031 0.2505 0.2329
70 0.2678 0.2411 0.1746 0.1898 0.1898 0.2018 0.1744 0.2025 0.2498 0.2323
71 0.2670 0.2405 0.1741 0.1893 0.1893 0.2013 0.1739 0.2020 0.2491 0.2316
72 0.2663 0.2398 0.1736 0.1888 0.1888 0.2007 0.1734 0.2014 0.2484 0.2310
73 0.2656 0.2391 0.1731 0.1883 0.1883 0.2002 0.1729 0.2009 0.2477 0.2304
74 0.2648 0.2385 0.1727 0.1878 0.1878 0.1996 0.1724 0.2003 0.2470 0.2297
75 0.2641 0.2378 0.1722 0.1872 0.1872 0.1991 0.1720 0.1998 0.2464 0.2291
76 0.2634 0.2372 0.1717 0.1867 0.1867 0.1985 0.1715 0.1992 0.2457 0.2285
77 0.2627 0.2365 0.1713 0.1862 0.1862 0.1980 0.1710 0.1987 0.2450 0.2279
78 0.2619 0.2359 0.1708 0.1857 0.1857 0.1974 0.1705 0.1981 0.2443 0.2272
79 0.2612 0.2352 0.1703 0.1852 0.1852 0.1969 0.1701 0.1976 0.2437 0.2266
80 0.2605 0.2346 0.1699 0.1847 0.1847 0.1964 0.1696 0.1971 0.2430 0.2260
81 0.2598 0.2339 0.1694 0.1841 0.1841 0.1958 0.1691 0.1965 0.2423 0.2254
82 0.2590 0.2333 0.1689 0.1836 0.1836 0.1953 0.1686 0.1960 0.2416 0.2247
83 0.2583 0.2326 0.1685 0.1831 0.1831 0.1947 0.1682 0.1954 0.2410 0.2241
84 0.2576 0.2320 0.1680 0.1826 0.1826 0.1942 0.1677 0.1949 0.2403 0.2235
85 0.2569 0.2314 0.1675 0.1821 0.1821 0.1937 0.1672 0.1944 0.2396 0.2229
86 0.2562 0.2307 0.1671 0.1816 0.1816 0.1931 0.1668 0.1938 0.2390 0.2223
87 0.2555 0.2301 0.1666 0.1811 0.1811 0.1926 0.1663 0.1933 0.2383 0.2217
88 0.2548 0.2295 0.1662 0.1806 0.1806 0.1921 0.1659 0.1928 0.2377 0.2211
89 0.2541 0.2289 0.1657 0.1801 0.1801 0.1916 0.1654 0.1922 0.2370 0.2205
90 0.2534 0.2282 0.1653 0.1796 0.1796 0.1910 0.1650 0.1917 0.2364 0.2199
91 0.2528 0.2276 0.1648 0.1792 0.1792 0.1905 0.1645 0.1912 0.2357 0.2193
92 0.2521 0.2270 0.1643 0.1787 0.1787 0.1900 0.1641 0.1906 0.2351 0.2187
93 0.2514 0.2264 0.1639 0.1782 0.1782 0.1895 0.1636 0.1901 0.2344 0.2181
94 0.2507 0.2257 0.1634 0.1777 0.1777 0.1889 0.1632 0.1896 0.2338 0.2175
95 0.2500 0.2251 0.1630 0.1772 0.1772 0.1884 0.1627 0.1890 0.2331 0.2169
96 0.2493 0.2245 0.1625 0.1767 0.1767 0.1879 0.1623 0.1885 0.2325 0.2163
97 0.2486 0.2239 0.1621 0.1762 0.1762 0.1874 0.1619 0.1880 0.2319 0.2157
98 0.2479 0.2233 0.1616 0.1757 0.1757 0.1869 0.1614 0.1875 0.2312 0.2151
99 0.2473 0.2227 0.1612 0.1753 0.1753 0.1864 0.1610 0.1870 0.2306 0.2146
100 0.2466 0.2221 0.1608 0.1748 0.1748 0.1859 0.1605 0.1865 0.2300 0.2140
101 0.2459 0.2215 0.1603 0.1743 0.1743 0.1854 0.1601 0.1860 0.2294 0.2134
102 0.2452 0.2209 0.1599 0.1738 0.1738 0.1849 0.1596 0.1855 0.2287 0.2128
103 0.2446 0.2202 0.1595 0.1734 0.1734 0.1843 0.1592 0.1849 0.2281 0.2122
104 0.2439 0.2196 0.1590 0.1729 0.1729 0.1838 0.1588 0.1844 0.2275 0.2116
105 0.2432 0.2190 0.1586 0.1724 0.1724 0.1833 0.1583 0.1839 0.2269 0.2111
106 0.2425 0.2184 0.1582 0.1719 0.1719 0.1828 0.1579 0.1834 0.2262 0.2105
107 0.2419 0.2178 0.1577 0.1715 0.1715 0.1823 0.1574 0.1829 0.2256 0.2099
108 0.2412 0.2172 0.1573 0.1710 0.1710 0.1818 0.1570 0.1824 0.2250 0.2093
109 0.2405 0.2166 0.1569 0.1705 0.1705 0.1813 0.1566 0.1819 0.2244 0.2087
110 0.2399 0.2160 0.1564 0.1701 0.1701 0.1808 0.1562 0.1814 0.2238 0.2082
111 0.2392 0.2155 0.1560 0.1696 0.1696 0.1803 0.1557 0.1809 0.2232 0.2076
112 0.2386 0.2149 0.1556 0.1692 0.1692 0.1798 0.1553 0.1804 0.2226 0.2070
113 0.2379 0.2143 0.1552 0.1687 0.1687 0.1793 0.1549 0.1799 0.2220 0.2065
114 0.2373 0.2137 0.1547 0.1683 0.1683 0.1788 0.1545 0.1794 0.2214 0.2059
115 0.2366 0.2131 0.1543 0.1678 0.1678 0.1784 0.1541 0.1790 0.2207 0.2053
116 0.2360 0.2125 0.1539 0.1673 0.1673 0.1779 0.1537 0.1785 0.2201 0.2048
117 0.2353 0.2120 0.1535 0.1669 0.1669 0.1774 0.1532 0.1780 0.2195 0.2042
118 0.2347 0.2114 0.1530 0.1664 0.1664 0.1769 0.1528 0.1775 0.2189 0.2036
119 0.2340 0.2108 0.1526 0.1660 0.1660 0.1764 0.1524 0.1770 0.2183 0.2031
120 0.2334 0.2102 0.1522 0.1655 0.1655 0.1759 0.1520 0.1765 0.2177 0.2025
121 0.2328 0.2096 0.1518 0.1650 0.1650 0.1754 0.1516 0.1760 0.2171 0.2019
122 0.2321 0.2091 0.1514 0.1646 0.1646 0.1749 0.1512 0.1755 0.2165 0.2014
123 0.2315 0.2085 0.1509 0.1641 0.1641 0.1745 0.1507 0.1751 0.2159 0.2008
124 0.2309 0.2079 0.1505 0.1637 0.1637 0.1740 0.1503 0.1746 0.2153 0.2003
125 0.2302 0.2074 0.1501 0.1632 0.1632 0.1735 0.1499 0.1741 0.2147 0.1997
126 0.2296 0.2068 0.1497 0.1628 0.1628 0.1730 0.1495 0.1736 0.2141 0.1992
127 0.2290 0.2062 0.1493 0.1623 0.1623 0.1726 0.1491 0.1732 0.2136 0.1986
128 0.2283 0.2057 0.1489 0.1619 0.1619 0.1721 0.1487 0.1727 0.2130 0.1981
129 0.2277 0.2051 0.1484 0.1614 0.1614 0.1716 0.1482 0.1722 0.2124 0.1975
130 0.2271 0.2045 0.1480 0.1610 0.1610 0.1711 0.1478 0.1717 0.2118 0.1970
131 0.2264 0.2040 0.1476 0.1605 0.1605 0.1707 0.1474 0.1713 0.2112 0.1964
132 0.2258 0.2034 0.1472 0.1601 0.1601 0.1702 0.1470 0.1708 0.2106 0.1959
133 0.2252 0.2028 0.1468 0.1597 0.1597 0.1697 0.1466 0.1703 0.2100 0.1954
134 0.2246 0.2023 0.1464 0.1592 0.1592 0.1693 0.1462 0.1699 0.2095 0.1948
135 0.2240 0.2017 0.1460 0.1588 0.1588 0.1688 0.1458 0.1694 0.2089 0.1943
136 0.2234 0.2012 0.1456 0.1584 0.1584 0.1684 0.1454 0.1690 0.2083 0.1938
137 0.2228 0.2006 0.1452 0.1579 0.1579 0.1679 0.1450 0.1685 0.2078 0.1933
138 0.2222 0.2001 0.1448 0.1575 0.1575 0.1675 0.1446 0.1681 0.2072 0.1927
139 0.2215 0.1995 0.1445 0.1571 0.1571 0.1670 0.1443 0.1676 0.2066 0.1922
140 0.2209 0.1990 0.1441 0.1566 0.1566 0.1665 0.1439 0.1671 0.2061 0.1917
141 0.2203 0.1984 0.1437 0.1562 0.1562 0.1661 0.1435 0.1667 0.2055 0.1912
142 0.2197 0.1979 0.1433 0.1558 0.1558 0.1656 0.1431 0.1662 0.2049 0.1906
143 0.2191 0.1973 0.1429 0.1553 0.1553 0.1652 0.1427 0.1658 0.2044 0.1901
144 0.2185 0.1968 0.1425 0.1549 0.1549 0.1647 0.1423 0.1653 0.2038 0.1896
145 0.2179 0.1963 0.1421 0.1545 0.1545 0.1642 0.1419 0.1648 0.2032 0.1891
146 0.2173 0.1957 0.1417 0.1541 0.1541 0.1638 0.1415 0.1644 0.2027 0.1886
147 0.2167 0.1952 0.1413 0.1536 0.1536 0.1633 0.1412 0.1639 0.2021 0.1881
148 0.2161 0.1947 0.1409 0.1532 0.1532 0.1629 0.1408 0.1635 0.2016 0.1876
149 0.2155 0.1941 0.1405 0.1528 0.1528 0.1624 0.1404 0.1630 0.2010 0.1871
150 0.2149 0.1936 0.1401 0.1524 0.1524 0.1620 0.1400 0.1626 0.2005 0.1866
151 0.2144 0.1931 0.1398 0.1520 0.1520 0.1615 0.1396 0.1621 0.1999 0.1860
152 0.2138 0.1925 0.1394 0.1516 0.1516 0.1611 0.1392 0.1617 0.1994 0.1855
153 0.2132 0.1920 0.1390 0.1511 0.1511 0.1606 0.1389 0.1612 0.1988 0.1850
154 0.2126 0.1915 0.1386 0.1507 0.1507 0.1602 0.1385 0.1608 0.1983 0.1845
155 0.2120 0.1909 0.1382 0.1503 0.1503 0.1597 0.1381 0.1603 0.1977 0.1840
156 0.2114 0.1904 0.1378 0.1499 0.1499 0.1593 0.1377 0.1599 0.1972 0.1835
157 0.2108 0.1899 0.1374 0.1495 0.1495 0.1589 0.1373 0.1595 0.1967 0.1830
158 0.2103 0.1894 0.1371 0.1491 0.1491 0.1584 0.1369 0.1590 0.1961 0.1825
159 0.2097 0.1888 0.1367 0.1487 0.1487 0.1580 0.1366 0.1586 0.1956 0.1820
160 0.2091 0.1883 0.1363 0.1483 0.1483 0.1576 0.1362 0.1582 0.1951 0.1815
161 0.2086 0.1878 0.1360 0.1479 0.1479 0.1572 0.1358 0.1577 0.1945 0.1810
162 0.2080 0.1873 0.1356 0.1475 0.1475 0.1567 0.1354 0.1573 0.1940 0.1805
163 0.2074 0.1868 0.1352 0.1470 0.1470 0.1563 0.1351 0.1569 0.1935 0.1800
164 0.2069 0.1863 0.1349 0.1466 0.1466 0.1559 0.1347 0.1564 0.1929 0.1795
165 0.2063 0.1857 0.1345 0.1462 0.1462 0.1555 0.1343 0.1560 0.1924 0.1790
166 0.2057 0.1852 0.1341 0.1458 0.1458 0.1550 0.1339 0.1556 0.1919 0.1785
167 0.2052 0.1847 0.1338 0.1454 0.1454 0.1546 0.1336 0.1551 0.1913 0.1780
168 0.2046 0.1842 0.1334 0.1450 0.1450 0.1542 0.1332 0.1547 0.1908 0.1775
169 0.2040 0.1837 0.1330 0.1446 0.1446 0.1538 0.1328 0.1543 0.1903 0.1770
170 0.2035 0.1832 0.1327 0.1442 0.1442 0.1534 0.1325 0.1539 0.1898 0.1765
171 0.2029 0.1827 0.1323 0.1438 0.1438 0.1529 0.1321 0.1534 0.1892 0.1761
172 0.2024 0.1822 0.1319 0.1434 0.1434 0.1525 0.1318 0.1530 0.1887 0.1756
173 0.2018 0.1817 0.1316 0.1430 0.1430 0.1521 0.1314 0.1526 0.1882 0.1751
174 0.2013 0.1812 0.1312 0.1426 0.1426 0.1517 0.1311 0.1522 0.1877 0.1746
175 0.2007 0.1808 0.1308 0.1423 0.1423 0.1513 0.1307 0.1518 0.1872 0.1742
176 0.2001 0.1803 0.1305 0.1419 0.1419 0.1509 0.1303 0.1514 0.1867 0.1737
177 0.1996 0.1798 0.1301 0.1415 0.1415 0.1504 0.1300 0.1509 0.1861 0.1732
178 0.1990 0.1793 0.1297 0.1411 0.1411 0.1500 0.1296 0.1505 0.1856 0.1727
179 0.1985 0.1788 0.1294 0.1407 0.1407 0.1496 0.1293 0.1501 0.1851 0.1723
180 0.1979 0.1783 0.1290 0.1403 0.1403 0.1492 0.1289 0.1497 0.1846 0.1718
181 0.1974 0.1778 0.1287 0.1399 0.1399 0.1488 0.1285 0.1493 0.1841 0.1713
182 0.1968 0.1773 0.1283 0.1395 0.1395 0.1484 0.1282 0.1489 0.1836 0.1709
183 0.1963 0.1769 0.1280 0.1392 0.1392 0.1480 0.1278 0.1485 0.1831 0.1704
184 0.1958 0.1764 0.1276 0.1388 0.1388 0.1476 0.1275 0.1481 0.1826 0.1699
185 0.1952 0.1759 0.1273 0.1384 0.1384 0.1472 0.1271 0.1477 0.1821 0.1695
186 0.1947 0.1754 0.1269 0.1380 0.1380 0.1468 0.1268 0.1473 0.1816 0.1690
187 0.1942 0.1749 0.1266 0.1377 0.1377 0.1463 0.1264 0.1469 0.1812 0.1685
188 0.1936 0.1744 0.1263 0.1373 0.1373 0.1459 0.1261 0.1465 0.1807 0.1681
189 0.1931 0.1740 0.1259 0.1369 0.1369 0.1455 0.1257 0.1461 0.1802 0.1676
190 0.1926 0.1735 0.1256 0.1365 0.1365 0.1451 0.1254 0.1457 0.1797 0.1671
191 0.1920 0.1730 0.1252 0.1362 0.1362 0.1447 0.1250 0.1453 0.1792 0.1667
192 0.1915 0.1725 0.1249 0.1358 0.1358 0.1443 0.1247 0.1449 0.1787 0.1662
193 0.1910 0.1720 0.1246 0.1354 0.1354 0.1439 0.1244 0.1445 0.1782 0.1657
194 0.1905 0.1716 0.1242 0.1351 0.1351 0.1435 0.1240 0.1441 0.1777 0.1653
195 0.1899 0.1711 0.1239 0.1347 0.1347 0.1432 0.1237 0.1437 0.1773 0.1648
196 0.1894 0.1706 0.1235 0.1343 0.1343 0.1428 0.1234 0.1433 0.1768 0.1644
197 0.1889 0.1702 0.1232 0.1340 0.1340 0.1424 0.1230 0.1429 0.1763 0.1639
198 0.1884 0.1697 0.1228 0.1336 0.1336 0.1420 0.1227 0.1425 0.1758 0.1635
199 0.1879 0.1692 0.1225 0.1332 0.1332 0.1416 0.1224 0.1422 0.1753 0.1630
200 0.1874 0.1688 0.1222 0.1329 0.1329 0.1412 0.1220 0.1418 0.1748 0.1626
201 0.1868 0.1683 0.1218 0.1325 0.1325 0.1409 0.1217 0.1414 0.1744 0.1621
202 0.1863 0.1678 0.1215 0.1321 0.1321 0.1405 0.1214 0.1410 0.1739 0.1617
203 0.1858 0.1674 0.1211 0.1318 0.1318 0.1401 0.1210 0.1406 0.1734 0.1612
204 0.1853 0.1669 0.1208 0.1314 0.1314 0.1397 0.1207 0.1402 0.1729 0.1608
205 0.1848 0.1664 0.1205 0.1310 0.1310 0.1393 0.1204 0.1398 0.1724 0.1604
206 0.1843 0.1660 0.1201 0.1307 0.1307 0.1389 0.1200 0.1394 0.1720 0.1599
207 0.1838 0.1655 0.1198 0.1303 0.1303 0.1386 0.1197 0.1391 0.1715 0.1595
208 0.1833 0.1651 0.1195 0.1300 0.1300 0.1382 0.1194 0.1387 0.1710 0.1591
209 0.1828 0.1646 0.1192 0.1296 0.1296 0.1378 0.1191 0.1383 0.1706 0.1586
210 0.1823 0.1642 0.1188 0.1293 0.1293 0.1374 0.1187 0.1379 0.1701 0.1582
211 0.1818 0.1637 0.1185 0.1289 0.1289 0.1370 0.1184 0.1375 0.1696 0.1578
212 0.1813 0.1633 0.1182 0.1285 0.1285 0.1366 0.1181 0.1371 0.1692 0.1573
213 0.1808 0.1628 0.1179 0.1282 0.1282 0.1363 0.1178 0.1368 0.1687 0.1569
214 0.1803 0.1624 0.1175 0.1278 0.1278 0.1359 0.1174 0.1364 0.1682 0.1565
215 0.1798 0.1619 0.1172 0.1275 0.1275 0.1355 0.1171 0.1360 0.1678 0.1560
216 0.1793 0.1615 0.1169 0.1271 0.1271 0.1351 0.1168 0.1356 0.1673 0.1556
217 0.1788 0.1611 0.1166 0.1268 0.1268 0.1347 0.1165 0.1352 0.1668 0.1552
218 0.1783 0.1606 0.1163 0.1264 0.1264 0.1344 0.1162 0.1349 0.1664 0.1547
219 0.1779 0.1602 0.1159 0.1261 0.1261 0.1340 0.1158 0.1345 0.1659 0.1543
220 0.1774 0.1597 0.1156 0.1257 0.1257 0.1337 0.1155 0.1341 0.1655 0.1539
221 0.1769 0.1593 0.1153 0.1254 0.1254 0.1333 0.1152 0.1338 0.1650 0.1535
222 0.1764 0.1588 0.1150 0.1250 0.1250 0.1330 0.1149 0.1334 0.1646 0.1530
223 0.1759 0.1584 0.1147 0.1247 0.1247 0.1326 0.1146 0.1330 0.1641 0.1526
224 0.1754 0.1580 0.1144 0.1244 0.1244 0.1322 0.1143 0.1327 0.1636 0.1522
225 0.1750 0.1575 0.1140 0.1240 0.1240 0.1319 0.1139 0.1323 0.1632 0.1518
226 0.1745 0.1571 0.1137 0.1237 0.1237 0.1315 0.1136 0.1319 0.1627 0.1513
227 0.1740 0.1566 0.1134 0.1233 0.1233 0.1312 0.1133 0.1316 0.1623 0.1509
228 0.1735 0.1562 0.1131 0.1230 0.1230 0.1308 0.1130 0.1312 0.1618 0.1505
229 0.1730 0.1558 0.1128 0.1227 0.1227 0.1304 0.1127 0.1308 0.1614 0.1501
230 0.1726 0.1554 0.1125 0.1223 0.1223 0.1301 0.1124 0.1305 0.1609 0.1497
231 0.1721 0.1549 0.1122 0.1220 0.1220 0.1297 0.1121 0.1301 0.1605 0.1493
232 0.1716 0.1545 0.1119 0.1217 0.1217 0.1294 0.1118 0.1298 0.1601 0.1489
233 0.1712 0.1541 0.1116 0.1213 0.1213 0.1290 0.1115 0.1294 0.1596 0.1485
234 0.1707 0.1537 0.1113 0.1210 0.1210 0.1287 0.1112 0.1291 0.1592 0.1481
235 0.1702 0.1533 0.1109 0.1207 0.1207 0.1283 0.1108 0.1287 0.1588 0.1477
236 0.1698 0.1529 0.1106 0.1203 0.1203 0.1279 0.1105 0.1284 0.1583 0.1473
237 0.1693 0.1524 0.1103 0.1200 0.1200 0.1276 0.1102 0.1280 0.1579 0.1469
238 0.1688 0.1520 0.1100 0.1197 0.1197 0.1272 0.1099 0.1277 0.1575 0.1465
239 0.1684 0.1516 0.1097 0.1193 0.1193 0.1269 0.1096 0.1273 0.1570 0.1461
240 0.1679 0.1512 0.1094 0.1190 0.1190 0.1265 0.1093 0.1270 0.1566 0.1457
241 0.1674 0.1508 0.1091 0.1187 0.1187 0.1262 0.1090 0.1267 0.1562 0.1453
242 0.1670 0.1504 0.1088 0.1184 0.1184 0.1258 0.1087 0.1263 0.1557 0.1449
243 0.1665 0.1500 0.1085 0.1180 0.1180 0.1255 0.1084 0.1260 0.1553 0.1445
244 0.1661 0.1496 0.1082 0.1177 0.1177 0.1251 0.1081 0.1256 0.1549 0.1441
245 0.1656 0.1492 0.1079 0.1174 0.1174 0.1248 0.1078 0.1253 0.1545 0.1437
246 0.1652 0.1488 0.1076 0.1171 0.1171 0.1244 0.1075 0.1249 0.1540 0.1433
247 0.1647 0.1483 0.1074 0.1168 0.1168 0.1241 0.1073 0.1246 0.1536 0.1429
248 0.1642 0.1479 0.1071 0.1165 0.1165 0.1238 0.1070 0.1243 0.1532 0.1425
249 0.1638 0.1475 0.1068 0.1161 0.1161 0.1234 0.1067 0.1239 0.1528 0.1421
250 0.1633 0.1471 0.1065 0.1158 0.1158 0.1231 0.1064 0.1236 0.1523 0.1417
251 0.1629 0.1467 0.1062 0.1155 0.1155 0.1227 0.1061 0.1232 0.1519 0.1413
252 0.1624 0.1463 0.1059 0.1152 0.1152 0.1224 0.1058 0.1229 0.1515 0.1409
253 0.1620 0.1459 0.1056 0.1149 0.1149 0.1221 0.1055 0.1226 0.1511 0.1405
254 0.1615 0.1455 0.1053 0.1146 0.1146 0.1217 0.1052 0.1222 0.1507 0.1401
255 0.1611 0.1451 0.1051 0.1142 0.1142 0.1214 0.1049 0.1219 0.1503 0.1398
256 0.1607 0.1447 0.1048 0.1139 0.1139 0.1211 0.1046 0.1216 0.1499 0.1394
257 0.1602 0.1443 0.1045 0.1136 0.1136 0.1208 0.1043 0.1212 0.1495 0.1390
258 0.1598 0.1439 0.1042 0.1133 0.1133 0.1204 0.1040 0.1209 0.1491 0.1386
259 0.1594 0.1435 0.1039 0.1130 0.1130 0.1201 0.1038 0.1206 0.1486 0.1383
260 0.1589 0.1431 0.1036 0.1127 0.1127 0.1198 0.1035 0.1202 0.1482 0.1379
261 0.1585 0.1427 0.1034 0.1123 0.1123 0.1195 0.1032 0.1199 0.1478 0.1375
262 0.1581 0.1423 0.1031 0.1120 0.1120 0.1191 0.1029 0.1196 0.1474 0.1371
263 0.1576 0.1419 0.1028 0.1117 0.1117 0.1188 0.1026 0.1192 0.1470 0.1368
264 0.1572 0.1415 0.1025 0.1114 0.1114 0.1185 0.1023 0.1189 0.1466 0.1364
265 0.1568 0.1411 0.1022 0.1111 0.1111 0.1182 0.1020 0.1186 0.1462 0.1360
266 0.1563 0.1407 0.1019 0.1108 0.1108 0.1178 0.1017 0.1182 0.1458 0.1357
267 0.1559 0.1404 0.1017 0.1105 0.1105 0.1175 0.1015 0.1179 0.1454 0.1353
268 0.1555 0.1400 0.1014 0.1102 0.1102 0.1172 0.1012 0.1176 0.1450 0.1349
269 0.1551 0.1396 0.1011 0.1099 0.1099 0.1169 0.1009 0.1173 0.1446 0.1346
270 0.1546 0.1392 0.1008 0.1096 0.1096 0.1165 0.1006 0.1169 0.1442 0.1342
271 0.1542 0.1389 0.1006 0.1093 0.1093 0.1162 0.1004 0.1166 0.1439 0.1338
272 0.1538 0.1385 0.1003 0.1090 0.1090 0.1159 0.1001 0.1163 0.1435 0.1335
273 0.1534 0.1381 0.1000 0.1087 0.1087 0.1156 0.0998 0.1160 0.1431 0.1331
274 0.1529 0.1377 0.0997 0.1084 0.1084 0.1152 0.0995 0.1156 0.1427 0.1327
275 0.1525 0.1374 0.0995 0.1081 0.1081 0.1149 0.0993 0.1153 0.1423 0.1324
276 0.1521 0.1370 0.0992 0.1078 0.1078 0.1146 0.0990 0.1150 0.1419 0.1320
277 0.1517 0.1366 0.0989 0.1075 0.1075 0.1143 0.0987 0.1147 0.1415 0.1316
278 0.1513 0.1362 0.0986 0.1072 0.1072 0.1140 0.0985 0.1144 0.1411 0.1313
279 0.1509 0.1359 0.0984 0.1069 0.1069 0.1137 0.0982 0.1141 0.1408 0.1309
280 0.1505 0.1355 0.0981 0.1066 0.1066 0.1134 0.0979 0.1138 0.1404 0.1306
281 0.1501 0.1351 0.0978 0.1063 0.1063 0.1131 0.0977 0.1135 0.1400 0.1302
282 0.1497 0.1347 0.0975 0.1060 0.1060 0.1128 0.0974 0.1132 0.1396 0.1299
283 0.1492 0.1344 0.0973 0.1058 0.1058 0.1124 0.0971 0.1128 0.1392 0.1295
284 0.1488 0.1340 0.0970 0.1055 0.1055 0.1121 0.0969 0.1125 0.1388 0.1291
285 0.1484 0.1336 0.0967 0.1052 0.1052 0.1118 0.0966 0.1122 0.1385 0.1288
286 0.1480 0.1332 0.0964 0.1049 0.1049 0.1115 0.0963 0.1119 0.1381 0.1284
287 0.1476 0.1329 0.0962 0.1046 0.1046 0.1112 0.0961 0.1116 0.1377 0.1281
288 0.1472 0.1325 0.0959 0.1043 0.1043 0.1109 0.0958 0.1113 0.1373 0.1277
289 0.1468 0.1321 0.0956 0.1040 0.1040 0.1106 0.0955 0.1110 0.1369 0.1273
290 0.1464 0.1318 0.0954 0.1037 0.1037 0.1103 0.0953 0.1107 0.1365 0.1270
291 0.1460 0.1314 0.0951 0.1035 0.1035 0.1100 0.0950 0.1104 0.1362 0.1266
292 0.1456 0.1311 0.0949 0.1032 0.1032 0.1097 0.0948 0.1101 0.1358 0.1263
293 0.1452 0.1307 0.0946 0.1029 0.1029 0.1094 0.0945 0.1098 0.1354 0.1259
294 0.1448 0.1304 0.0944 0.1026 0.1026 0.1091 0.0943 0.1095 0.1350 0.1256
295 0.1444 0.1300 0.0941 0.1023 0.1023 0.1088 0.0940 0.1092 0.1347 0.1252
296 0.1440 0.1296 0.0938 0.1020 0.1020 0.1085 0.0937 0.1089 0.1343 0.1249
297 0.1436 0.1293 0.0936 0.1018 0.1018 0.1082 0.0935 0.1086 0.1339 0.1245
298 0.1432 0.1289 0.0933 0.1015 0.1015 0.1079 0.0932 0.1083 0.1335 0.1242
299 0.1428 0.1286 0.0931 0.1012 0.1012 0.1076 0.0930 0.1080 0.1332 0.1238
300 0.1424 0.1282 0.0928 0.1009 0.1009 0.1073 0.0927 0.1077 0.1328 0.1235
301 0.1420 0.1279 0.0925 0.1006 0.1006 0.1070 0.0924 0.1074 0.1324 0.1232
302 0.1416 0.1275 0.0923 0.1004 0.1004 0.1067 0.0922 0.1071 0.1321 0.1228
303 0.1413 0.1272 0.0920 0.1001 0.1001 0.1064 0.0919 0.1068 0.1317 0.1225
304 0.1409 0.1268 0.0918 0.0998 0.0998 0.1061 0.0917 0.1065 0.1314 0.1222
305 0.1405 0.1265 0.0915 0.0996 0.0996 0.1058 0.0914 0.1062 0.1310 0.1218
306 0.1401 0.1261 0.0913 0.0993 0.0993 0.1055 0.0912 0.1059 0.1307 0.1215
307 0.1397 0.1258 0.0910 0.0990 0.0990 0.1053 0.0909 0.1057 0.1303 0.1212
308 0.1393 0.1255 0.0908 0.0988 0.0988 0.1050 0.0907 0.1054 0.1299 0.1208
309 0.1390 0.1251 0.0905 0.0985 0.0985 0.1047 0.0904 0.1051 0.1296 0.1205
310 0.1386 0.1248 0.0903 0.0982 0.0982 0.1044 0.0902 0.1048 0.1292 0.1202
311 0.1382 0.1244 0.0900 0.0980 0.0980 0.1041 0.0899 0.1045 0.1289 0.1198
312 0.1378 0.1241 0.0898 0.0977 0.0977 0.1038 0.0897 0.1042 0.1285 0.1195
313 0.1374 0.1238 0.0896 0.0974 0.0974 0.1035 0.0895 0.1039 0.1281 0.1192
314 0.1370 0.1234 0.0893 0.0972 0.0972 0.1032 0.0892 0.1036 0.1278 0.1189
315 0.1367 0.1231 0.0891 0.0969 0.0969 0.1030 0.0890 0.1034 0.1274 0.1185
316 0.1363 0.1227 0.0888 0.0966 0.0966 0.1027 0.0887 0.1031 0.1271 0.1182
317 0.1359 0.1224 0.0886 0.0964 0.0964 0.1024 0.0885 0.1028 0.1267 0.1179
318 0.1355 0.1220 0.0883 0.0961 0.0961 0.1021 0.0882 0.1025 0.1264 0.1176
319 0.1352 0.1217 0.0881 0.0958 0.0958 0.1019 0.0880 0.1022 0.1260 0.1173
320 0.1348 0.1214 0.0879 0.0956 0.0956 0.1016 0.0878 0.1019 0.1257 0.1170
321 0.1344 0.1210 0.0876 0.0953 0.0953 0.1013 0.0875 0.1017 0.1253 0.1166
322 0.1340 0.1207 0.0874 0.0950 0.0950 0.1010 0.0873 0.1014 0.1250 0.1163
323 0.1337 0.1203 0.0871 0.0948 0.0948 0.1008 0.0870 0.1011 0.1246 0.1160
324 0.1333 0.1200 0.0869 0.0945 0.0945 0.1005 0.0868 0.1008 0.1243 0.1157
325 0.1329 0.1197 0.0867 0.0942 0.0942 0.1002 0.0866 0.1005 0.1240 0.1154
326 0.1326 0.1194 0.0864 0.0940 0.0940 0.0999 0.0863 0.1003 0.1236 0.1151
327 0.1322 0.1190 0.0862 0.0937 0.0937 0.0997 0.0861 0.1000 0.1233 0.1147
328 0.1319 0.1187 0.0860 0.0935 0.0935 0.0994 0.0859 0.0997 0.1230 0.1144
329 0.1315 0.1184 0.0857 0.0932 0.0932 0.0991 0.0856 0.0995 0.1226 0.1141
330 0.1312 0.1181 0.0855 0.0930 0.0930 0.0988 0.0854 0.0992 0.1223 0.1138
331 0.1308 0.1178 0.0853 0.0927 0.0927 0.0986 0.0852 0.0989 0.1220 0.1135
332 0.1304 0.1175 0.0850 0.0924 0.0924 0.0983 0.0849 0.0987 0.1216 0.1132
333 0.1301 0.1171 0.0848 0.0922 0.0922 0.0980 0.0847 0.0984 0.1213 0.1128
334 0.1297 0.1168 0.0846 0.0919 0.0919 0.0977 0.0845 0.0981 0.1210 0.1125
335 0.1294 0.1165 0.0843 0.0917 0.0917 0.0975 0.0842 0.0979 0.1206 0.1122
336 0.1290 0.1162 0.0841 0.0914 0.0914 0.0972 0.0840 0.0976 0.1203 0.1119
337 0.1286 0.1159 0.0839 0.0912 0.0912 0.0969 0.0838 0.0973 0.1200 0.1116
338 0.1283 0.1156 0.0836 0.0909 0.0909 0.0967 0.0835 0.0971 0.1196 0.1113
339 0.1279 0.1152 0.0834 0.0907 0.0907 0.0964 0.0833 0.0968 0.1193 0.1110
340 0.1276 0.1149 0.0832 0.0904 0.0904 0.0962 0.0831 0.0965 0.1190 0.1107
341 0.1272 0.1146 0.0830 0.0902 0.0902 0.0959 0.0829 0.0963 0.1187 0.1104
342 0.1269 0.1143 0.0827 0.0899 0.0899 0.0957 0.0826 0.0960 0.1183 0.1101
343 0.1265 0.1140 0.0825 0.0897 0.0897 0.0954 0.0824 0.0957 0.1180 0.1098
344 0.1262 0.1137 0.0823 0.0895 0.0895 0.0951 0.0822 0.0955 0.1177 0.1095
345 0.1258 0.1133 0.0821 0.0892 0.0892 0.0949 0.0820 0.0952 0.1174 0.1092
346 0.1255 0.1130 0.0818 0.0890 0.0890 0.0946 0.0817 0.0949 0.1170 0.1089
347 0.1251 0.1127 0.0816 0.0887 0.0887 0.0944 0.0815 0.0947 0.1167 0.1086
348 0.1248 0.1124 0.0814 0.0885 0.0885 0.0941 0.0813 0.0944 0.1164 0.1083
349 0.1245 0.1121 0.0812 0.0883 0.0883 0.0938 0.0811 0.0941 0.1161 0.1080
350 0.1241 0.1118 0.0809 0.0880 0.0880 0.0936 0.0808 0.0939 0.1158 0.1077
351 0.1238 0.1115 0.0807 0.0878 0.0878 0.0933 0.0806 0.0936 0.1154 0.1074
352 0.1235 0.1112 0.0805 0.0875 0.0875 0.0931 0.0804 0.0934 0.1151 0.1071
353 0.1231 0.1109 0.0803 0.0873 0.0873 0.0928 0.0802 0.0931 0.1148 0.1068
354 0.1228 0.1106 0.0800 0.0870 0.0870 0.0926 0.0799 0.0929 0.1145 0.1065
355 0.1225 0.1103 0.0798 0.0868 0.0868 0.0923 0.0797 0.0926 0.1142 0.1063
356 0.1221 0.1100 0.0796 0.0866 0.0866 0.0920 0.0795 0.0923 0.1139 0.1060
357 0.1218 0.1097 0.0794 0.0863 0.0863 0.0918 0.0793 0.0921 0.1135 0.1057
358 0.1215 0.1094 0.0791 0.0861 0.0861 0.0915 0.0790 0.0918 0.1132 0.1054
359 0.1211 0.1091 0.0789 0.0858 0.0858 0.0913 0.0788 0.0916 0.1129 0.1051
360 0.1208 0.1088 0.0787 0.0856 0.0856 0.0910 0.0786 0.0913 0.1126 0.1048
361 0.1205 0.1085 0.0785 0.0854 0.0854 0.0908 0.0784 0.0911 0.1123 0.1045
362 0.1201 0.1082 0.0783 0.0851 0.0851 0.0905 0.0782 0.0908 0.1120 0.1042
363 0.1198 0.1079 0.0781 0.0849 0.0849 0.0903 0.0780 0.0906 0.1117 0.1040
364 0.1195 0.1076 0.0779 0.0847 0.0847 0.0900 0.0778 0.0903 0.1114 0.1037
365 0.1191 0.1073 0.0777 0.0844 0.0844 0.0898 0.0776 0.0901 0.1111 0.1034
366 0.1188 0.1070 0.0775 0.0842 0.0842 0.0895 0.0774 0.0898 0.1108 0.1031
367 0.1185 0.1067 0.0772 0.0840 0.0840 0.0893 0.0771 0.0896 0.1105 0.1028
368 0.1181 0.1064 0.0770 0.0837 0.0837 0.0891 0.0769 0.0894 0.1102 0.1025
369 0.1178 0.1061 0.0768 0.0835 0.0835 0.0888 0.0767 0.0891 0.1099 0.1023
370 0.1175 0.1058 0.0766 0.0833 0.0833 0.0886 0.0765 0.0889 0.1096 0.1020
371 0.1171 0.1055 0.0764 0.0830 0.0830 0.0883 0.0763 0.0886 0.1093 0.1017
372 0.1168 0.1052 0.0762 0.0828 0.0828 0.0881 0.0761 0.0884 0.1090 0.1014
373 0.1165 0.1049 0.0760 0.0826 0.0826 0.0879 0.0759 0.0882 0.1087 0.1011
374 0.1162 0.1046 0.0758 0.0824 0.0824 0.0876 0.0757 0.0879 0.1084 0.1008
375 0.1159 0.1044 0.0756 0.0821 0.0821 0.0874 0.0755 0.0877 0.1081 0.1006
376 0.1156 0.1041 0.0754 0.0819 0.0819 0.0871 0.0753 0.0874 0.1078 0.1003
377 0.1153 0.1038 0.0752 0.0817 0.0817 0.0869 0.0751 0.0872 0.1075 0.1000
378 0.1150 0.1035 0.0750 0.0815 0.0815 0.0866 0.0749 0.0869 0.1072 0.0997
379 0.1146 0.1032 0.0747 0.0813 0.0813 0.0864 0.0746 0.0867 0.1070 0.0995
380 0.1143 0.1029 0.0745 0.0811 0.0811 0.0862 0.0744 0.0865 0.1067 0.0992
381 0.1140 0.1027 0.0743 0.0808 0.0808 0.0859 0.0742 0.0862 0.1064 0.0989
382 0.1137 0.1024 0.0741 0.0806 0.0806 0.0857 0.0740 0.0860 0.1061 0.0986
383 0.1134 0.1021 0.0739 0.0804 0.0804 0.0854 0.0738 0.0857 0.1058 0.0984
384 0.1131 0.1018 0.0737 0.0802 0.0802 0.0852 0.0736 0.0855 0.1055 0.0981
385 0.1128 0.1015 0.0735 0.0800 0.0800 0.0850 0.0734 0.0853 0.1052 0.0978
386 0.1125 0.1012 0.0733 0.0798 0.0798 0.0847 0.0732 0.0850 0.1049 0.0976
387 0.1122 0.1010 0.0731 0.0795 0.0795 0.0845 0.0730 0.0848 0.1046 0.0973
388 0.1119 0.1007 0.0729 0.0793 0.0793 0.0843 0.0728 0.0846 0.1043 0.0970
389 0.1116 0.1004 0.0727 0.0791 0.0791 0.0840 0.0726 0.0843 0.1040 0.0968
390 0.1113 0.1001 0.0725 0.0789 0.0789 0.0838 0.0724 0.0841 0.1037 0.0965
391 0.1109 0.0999 0.0723 0.0787 0.0787 0.0836 0.0722 0.0839 0.1035 0.0962
392 0.1106 0.0996 0.0721 0.0785 0.0785 0.0833 0.0720 0.0836 0.1032 0.0960
393 0.1103 0.0993 0.0719 0.0782 0.0782 0.0831 0.0718 0.0834 0.1029 0.0957
394 0.1100 0.0990 0.0717 0.0780 0.0780 0.0829 0.0716 0.0832 0.1026 0.0954
395 0.1097 0.0988 0.0715 0.0778 0.0778 0.0826 0.0714 0.0829 0.1023 0.0952
396 0.1094 0.0985 0.0713 0.0776 0.0776 0.0824 0.0712 0.0827 0.1020 0.0949
397 0.1091 0.0982 0.0711 0.0774 0.0774 0.0822 0.0710 0.0825 0.1017 0.0946
398 0.1088 0.0980 0.0709 0.0772 0.0772 0.0820 0.0708 0.0823 0.1014 0.0944
399 0.1085 0.0977 0.0707 0.0769 0.0769 0.0817 0.0706 0.0820 0.1012 0.0941
400 0.1082 0.0974 0.0705 0.0767 0.0767 0.0815 0.0704 0.0818 0.1009 0.0939
401 0.1079 0.0972 0.0703 0.0765 0.0765 0.0813 0.0702 0.0816 0.1006 0.0936
402 0.1076 0.0969 0.0701 0.0763 0.0763 0.0811 0.0700 0.0814 0.1003 0.0934
403 0.1074 0.0966 0.0700 0.0761 0.0761 0.0809 0.0699 0.0812 0.1001 0.0931
404 0.1071 0.0964 0.0698 0.0759 0.0759 0.0807 0.0697 0.0810 0.0998 0.0928
405 0.1068 0.0961 0.0696 0.0756 0.0756 0.0804 0.0695 0.0807 0.0995 0.0926
406 0.1065 0.0958 0.0694 0.0754 0.0754 0.0802 0.0693 0.0805 0.0992 0.0923
407 0.1062 0.0956 0.0692 0.0752 0.0752 0.0800 0.0691 0.0803 0.0990 0.0921
408 0.1059 0.0953 0.0690 0.0750 0.0750 0.0798 0.0689 0.0801 0.0987 0.0918
409 0.1056 0.0950 0.0688 0.0748 0.0748 0.0796 0.0687 0.0799 0.0984 0.0916
410 0.1053 0.0948 0.0686 0.0746 0.0746 0.0794 0.0685 0.0797 0.0982 0.0913
411 0.1050 0.0945 0.0685 0.0744 0.0744 0.0791 0.0684 0.0794 0.0979 0.0911
412 0.1047 0.0943 0.0683 0.0742 0.0742 0.0789 0.0682 0.0792 0.0976 0.0908
413 0.1044 0.0940 0.0681 0.0740 0.0740 0.0787 0.0680 0.0790 0.0974 0.0906
414 0.1041 0.0938 0.0679 0.0738 0.0738 0.0785 0.0678 0.0788 0.0971 0.0903
415 0.1039 0.0935 0.0677 0.0736 0.0736 0.0783 0.0676 0.0786 0.0968 0.0901
416 0.1036 0.0932 0.0675 0.0734 0.0734 0.0781 0.0674 0.0784 0.0966 0.0899
417 0.1033 0.0930 0.0674 0.0732 0.0732 0.0778 0.0673 0.0781 0.0963 0.0896
418 0.1030 0.0927 0.0672 0.0730 0.0730 0.0776 0.0671 0.0779 0.0960 0.0894
419 0.1027 0.0925 0.0670 0.0728 0.0728 0.0774 0.0669 0.0777 0.0958 0.0891
420 0.1024 0.0922 0.0668 0.0726 0.0726 0.0772 0.0667 0.0775 0.0955 0.0889
421 0.1021 0.0919 0.0666 0.0724 0.0724 0.0770 0.0665 0.0773 0.0952 0.0887
422 0.1018 0.0917 0.0664 0.0722 0.0722 0.0768 0.0663 0.0771 0.0950 0.0884
423 0.1016 0.0914 0.0663 0.0720 0.0720 0.0766 0.0662 0.0769 0.0947 0.0882
424 0.1013 0.0912 0.0661 0.0718 0.0718 0.0764 0.0660 0.0767 0.0945 0.0879
425 0.1010 0.0909 0.0659 0.0716 0.0716 0.0762 0.0658 0.0765 0.0942 0.0877
426 0.1007 0.0907 0.0657 0.0714 0.0714 0.0760 0.0656 0.0763 0.0940 0.0874
427 0.1005 0.0904 0.0655 0.0713 0.0713 0.0757 0.0654 0.0760 0.0937 0.0872
428 0.1002 0.0902 0.0653 0.0711 0.0711 0.0755 0.0652 0.0758 0.0934 0.0870
429 0.0999 0.0899 0.0652 0.0709 0.0709 0.0753 0.0651 0.0756 0.0932 0.0867
430 0.0996 0.0897 0.0650 0.0707 0.0707 0.0751 0.0649 0.0754 0.0929 0.0865
431 0.0994 0.0894 0.0648 0.0705 0.0705 0.0749 0.0647 0.0752 0.0927 0.0862
432 0.0991 0.0892 0.0646 0.0703 0.0703 0.0747 0.0645 0.0750 0.0924 0.0860
433 0.0988 0.0890 0.0644 0.0701 0.0701 0.0745 0.0643 0.0748 0.0921 0.0858
434 0.0986 0.0887 0.0642 0.0699 0.0699 0.0743 0.0641 0.0746 0.0919 0.0855
435 0.0983 0.0885 0.0641 0.0697 0.0697 0.0741 0.0640 0.0744 0.0916 0.0853
436 0.0980 0.0883 0.0639 0.0695 0.0695 0.0739 0.0638 0.0742 0.0914 0.0851
437 0.0978 0.0880 0.0637 0.0693 0.0693 0.0737 0.0636 0.0740 0.0911 0.0848
438 0.0975 0.0878 0.0635 0.0691 0.0691 0.0735 0.0634 0.0738 0.0909 0.0846
439 0.0972 0.0876 0.0634 0.0690 0.0690 0.0733 0.0633 0.0735 0.0906 0.0844
440 0.0970 0.0873 0.0632 0.0688 0.0688 0.0731 0.0631 0.0733 0.0904 0.0841
441 0.0967 0.0871 0.0630 0.0686 0.0686 0.0729 0.0629 0.0731 0.0901 0.0839
442 0.0964 0.0869 0.0628 0.0684 0.0684 0.0727 0.0627 0.0729 0.0899 0.0837
443 0.0962 0.0866 0.0627 0.0682 0.0682 0.0725 0.0626 0.0727 0.0896 0.0834
444 0.0959 0.0864 0.0625 0.0680 0.0680 0.0723 0.0624 0.0725 0.0894 0.0832
445 0.0956 0.0862 0.0623 0.0678 0.0678 0.0721 0.0622 0.0723 0.0892 0.0830
446 0.0954 0.0859 0.0622 0.0676 0.0676 0.0719 0.0621 0.0721 0.0889 0.0827
447 0.0951 0.0857 0.0620 0.0675 0.0675 0.0717 0.0619 0.0719 0.0887 0.0825
448 0.0949 0.0855 0.0618 0.0673 0.0673 0.0715 0.0617 0.0717 0.0884 0.0823
449 0.0946 0.0852 0.0617 0.0671 0.0671 0.0713 0.0616 0.0715 0.0882 0.0821
450 0.0944 0.0850 0.0615 0.0669 0.0669 0.0711 0.0614 0.0713 0.0879 0.0818
451 0.0941 0.0848 0.0613 0.0667 0.0667 0.0709 0.0612 0.0712 0.0877 0.0816
452 0.0938 0.0845 0.0612 0.0665 0.0665 0.0707 0.0611 0.0710 0.0875 0.0814
453 0.0936 0.0843 0.0610 0.0664 0.0664 0.0705 0.0609 0.0708 0.0872 0.0812
454 0.0933 0.0841 0.0608 0.0662 0.0662 0.0703 0.0607 0.0706 0.0870 0.0809
455 0.0931 0.0838 0.0607 0.0660 0.0660 0.0701 0.0606 0.0704 0.0867 0.0807
456 0.0928 0.0836 0.0605 0.0658 0.0658 0.0699 0.0604 0.0702 0.0865 0.0805
457 0.0925 0.0834 0.0603 0.0656 0.0656 0.0697 0.0602 0.0700 0.0863 0.0803
458 0.0923 0.0831 0.0602 0.0654 0.0654 0.0695 0.0601 0.0698 0.0860 0.0801
459 0.0920 0.0829 0.0600 0.0653 0.0653 0.0694 0.0599 0.0696 0.0858 0.0798
460 0.0918 0.0827 0.0598 0.0651 0.0651 0.0692 0.0598 0.0694 0.0856 0.0796
461 0.0915 0.0824 0.0597 0.0649 0.0649 0.0690 0.0596 0.0692 0.0853 0.0794
462 0.0913 0.0822 0.0595 0.0647 0.0647 0.0688 0.0595 0.0690 0.0851 0.0792
463 0.0910 0.0820 0.0593 0.0645 0.0645 0.0686 0.0593 0.0689 0.0849 0.0790
464 0.0908 0.0817 0.0592 0.0643 0.0643 0.0684 0.0591 0.0687 0.0846 0.0788
465 0.0905 0.0815 0.0590 0.0642 0.0642 0.0683 0.0590 0.0685 0.0844 0.0785
466 0.0903 0.0813 0.0588 0.0640 0.0640 0.0681 0.0588 0.0683 0.0842 0.0783
467 0.0900 0.0810 0.0587 0.0638 0.0638 0.0679 0.0587 0.0681 0.0839 0.0781
468 0.0898 0.0808 0.0585 0.0636 0.0636 0.0677 0.0585 0.0679 0.0837 0.0779
469 0.0896 0.0806 0.0583 0.0634 0.0634 0.0675 0.0583 0.0677 0.0835 0.0777
470 0.0893 0.0804 0.0582 0.0633 0.0633 0.0673 0.0582 0.0675 0.0832 0.0775
471 0.0891 0.0801 0.0580 0.0631 0.0631 0.0672 0.0580 0.0674 0.0830 0.0773
472 0.0888 0.0799 0.0579 0.0629 0.0629 0.0670 0.0579 0.0672 0.0828 0.0771
473 0.0886 0.0797 0.0577 0.0628 0.0628 0.0668 0.0577 0.0670 0.0826 0.0769
474 0.0883 0.0795 0.0576 0.0626 0.0626 0.0666 0.0576 0.0668 0.0823 0.0767
475 0.0881 0.0793 0.0574 0.0624 0.0624 0.0664 0.0574 0.0666 0.0821 0.0764
476 0.0879 0.0791 0.0572 0.0623 0.0623 0.0662 0.0572 0.0664 0.0819 0.0762
477 0.0876 0.0788 0.0571 0.0621 0.0621 0.0661 0.0571 0.0663 0.0817 0.0760
478 0.0874 0.0786 0.0569 0.0619 0.0619 0.0659 0.0569 0.0661 0.0814 0.0758
479 0.0871 0.0784 0.0568 0.0618 0.0618 0.0657 0.0568 0.0659 0.0812 0.0756
480 0.0869 0.0782 0.0566 0.0616 0.0616 0.0655 0.0566 0.0657 0.0810 0.0754

2 Months to URA means the number of months between the age at which you establish or restore the service credit and the age at which you would be eligible to retire with an unreduced retirement allowance (URA).


(((5))) (4) Tables - Factor 2 and Factor 3. Factors 2 and 3 will be used in the calculation of the cost to establish or restore service credit ((purchase cost)) only for a member in PERS Plan 1, TRS Plan 1, WSPRS Plan 1((, or WSPRS Plan)) or 2, and only if the service credit ((purchase)) would allow the member to retire earlier.

FACTOR 2

Plan Factor 2
PERS 1 0.00434
TRS 1 0.00383
WSPRS 1 0.00489
WSPRS 2 0.00460

FACTOR 3

Months to ((NRA)) URA Factor 3
0 1.0000
1 0.9973
2 0.9946
3 0.9919
4 0.9892
5 0.9865
6 0.9838
7 0.9811
8 0.9784
9 0.9757
10 0.9730
11 0.9703
12 0.9676
13 0.9650
14 0.9624
15 0.9597
16 0.9571
17 0.9545
18 0.9519
19 0.9493
20 0.9467
21 0.9440
22 0.9414
23 0.9388
24 0.9362
25 0.9337
26 0.9311
27 0.9286
28 0.9261
29 0.9236
30 0.9210
31 0.9185
32 0.9160
33 0.9135
34 0.9109
35 0.9084
36 0.9059
37 0.9034
38 0.9010
39 0.8985
40 0.8961
41 0.8936
42 0.8912
43 0.8887
44 0.8863
45 0.8838
46 0.8814
47 0.8789
48 0.8765
49 0.8741
50 0.8718
51 0.8694
52 0.8670
53 0.8647
54 0.8623
55 0.8599
56 0.8576
57 0.8552
58 0.8528
59 0.8505
60 0.8481
61 0.8458
62 0.8435
63 0.8412
64 0.8389
65 0.8366
66 0.8343
67 0.8321
68 0.8298
69 0.8275
70 0.8252
71 0.8229
72 0.8206
73 0.8184
74 0.8162
75 0.8139
76 0.8117
77 0.8095
78 0.8073
79 0.8051
80 0.8029
81 0.8006
82 0.7984
83 0.7962
84 0.7940
85 0.7919
86 0.7897
87 0.7876
88 0.7854
89 0.7833
90 0.7811
91 0.7790
92 0.7769
93 0.7747
94 0.7726
95 0.7704
96 0.7683
97 0.7662
98 0.7641
99 0.7621
100 0.7600
101 0.7579
102 0.7558
103 0.7538
104 0.7517
105 0.7496
106 0.7475
107 0.7455
108 0.7434
109 0.7414
110 0.7394
111 0.7374
112 0.7354
113 0.7334
114 0.7314
115 0.7293
116 0.7273
117 0.7253
118 0.7233
119 0.7213
120 0.7193
121 0.7174
122 0.7154
123 0.7135
124 0.7115
125 0.7096
126 0.7076
127 0.7057
128 0.7038
129 0.7018
130 0.6999
131 0.6979
132 0.6960
133 0.6941
134 0.6922
135 0.6904
136 0.6885
137 0.6866
138 0.6847
139 0.6829
140 0.6810
141 0.6791
142 0.6772
143 0.6754
144 0.6735
145 0.6717
146 0.6698
147 0.6680
148 0.6662
149 0.6644
150 0.6625
151 0.6607
152 0.6589
153 0.6571
154 0.6552
155 0.6534
156 0.6516
157 0.6498
158 0.6481
159 0.6463
160 0.6446
161 0.6428
162 0.6411
163 0.6393
164 0.6375
165 0.6358
166 0.6340
167 0.6323
168 0.6305
169 0.6288
170 0.6271
171 0.6254
172 0.6237
173 0.6220
174 0.6203
175 0.6186
176 0.6169
177 0.6152
178 0.6135
179 0.6118
180 0.6101
181 0.6084
182 0.6068
183 0.6051
184 0.6035
185 0.6018
186 0.6002
187 0.5985
188 0.5969
189 0.5952
190 0.5936
191 0.5919
192 0.5903
193 0.5887
194 0.5871
195 0.5855
196 0.5839
197 0.5823
198 0.5807
199 0.5792
200 0.5776
201 0.5760
202 0.5744
203 0.5728
204 0.5712
205 0.5697
206 0.5681
207 0.5666
208 0.5650
209 0.5635
210 0.5619
211 0.5604
212 0.5589
213 0.5573
214 0.5558
215 0.5542
216 0.5527
217 0.5512
218 0.5497
219 0.5482
220 0.5467
221 0.5452
222 0.5437
223 0.5423
224 0.5408
225 0.5393
226 0.5378
227 0.5363
228 0.5348
229 0.5333
230 0.5319
231 0.5304
232 0.5290
233 0.5275
234 0.5261
235 0.5246
236 0.5232
237 0.5217
238 0.5203
239 0.5188
240 0.5174
241 0.5160
242 0.5146
243 0.5132
244 0.5118
245 0.5104
246 0.5090
247 0.5077
248 0.5063
249 0.5049
250 0.5035
251 0.5021
252 0.5007
253 0.4993
254 0.4980
255 0.4966
256 0.4953
257 0.4939
258 0.4926
259 0.4912
260 0.4898
261 0.4885
262 0.4871
263 0.4858
264 0.4844
265 0.4831
266 0.4818
267 0.4805
268 <