Early Retirement Factor Tables - Washington State ... 1 of 21 Effective October 1, 2013 Early...

21
Page 1 of 21 Effective October 1, 2013 Early Retirement Factor Tables WSPRS Plan 2, PERS Plan 1, TRS Plan 1. Years 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 1.0000 0.9925 0.9850 0.9775 0.9700 0.9625 0.9550 0.9475 0.9400 0.9325 0.9250 0.9175 1 0.9100 0.9033 0.8966 0.8899 0.8832 0.8765 0.8698 0.8631 0.8564 0.8497 0.8430 0.8363 2 0.8290 0.8230 0.8170 0.8110 0.8050 0.7990 0.7930 0.7870 0.7810 0.7750 0.7690 0.7630 3 0.7570 0.7515 0.7460 0.7405 0.7350 0.7295 0.7240 0.7185 0.7130 0.7075 0.7020 0.6965 4 0.6910 0.6861 0.6812 0.6763 0.6714 0.6665 0.6616 0.6567 0.6518 0.6469 0.6420 0.6371 5 0.6320 0.6275 0.6230 0.6185 0.6140 0.6095 0.6050 0.6005 0.5960 0.5915 0.5870 0.5825 6 0.5780 0.5739 0.5698 0.5657 0.5616 0.5575 0.5534 0.5493 0.5452 0.5411 0.5370 0.5329 7 0.5290 0.5253 0.5216 0.5179 0.5142 0.5105 0.5068 0.5031 0.4994 0.4957 0.4920 0.4883 8 0.4850 0.4817 0.4784 0.4751 0.4718 0.4685 0.4652 0.4619 0.4586 0.4553 0.4520 0.4487 9 0.4450 0.4420 0.4390 0.4360 0.4330 0.4300 0.4270 0.4240 0.4210 0.4180 0.4150 0.4120 10 0.4090 0.4062 0.4034 0.4006 0.3978 0.3950 0.3922 0.3894 0.3866 0.3838 0.3810 0.3782 11 0.3750 0.3725 0.3700 0.3675 0.3650 0.3625 0.3600 0.3575 0.3550 0.3525 0.3500 0.3475 12 0.3450 0.3427 0.3404 0.3381 0.3358 0.3335 0.3312 0.3289 0.3266 0.3243 0.3220 0.3197 13 0.3170 0.3148 0.3126 0.3104 0.3082 0.3060 0.3038 0.3016 0.2994 0.2972 0.2950 0.2928 14 0.2910 0.2891 0.2872 0.2853 0.2834 0.2815 0.2796 0.2777 0.2758 0.2739 0.2720 0.2701 15 0.2680 0.2662 0.2644 0.2626 0.2608 0.2590 0.2572 0.2554 0.2536 0.2518 0.2500 0.2482 16 0.2460 0.2444 0.2428 0.2412 0.2396 0.2380 0.2364 0.2348 0.2332 0.2316 0.2300 0.2284 17 0.2270 0.2254 0.2238 0.2222 0.2206 0.2190 0.2174 0.2158 0.2142 0.2126 0.2110 0.2094 18 0.2080 0.2067 0.2054 0.2041 0.2028 0.2015 0.2002 0.1989 0.1976 0.1963 0.1950 0.1937 19 0.1920 0.1907 0.1894 0.1881 0.1868 0.1855 0.1842 0.1829 0.1816 0.1803 0.1790 0.1777 20 0.1760 0.1748 0.1736 0.1724 0.1712 0.1700 0.1688 0.1676 0.1664 0.1652 0.1640 0.1628 21 0.1620 0.1609 0.1598 0.1587 0.1576 0.1565 0.1554 0.1543 0.1532 0.1521 0.1510 0.1499 22 0.1490 0.1481 0.1472 0.1463 0.1454 0.1445 0.1436 0.1427 0.1418 0.1409 0.1400 0.1391 23 0.1380 0.1371 0.1362 0.1353 0.1344 0.1335 0.1326 0.1317 0.1308 0.1299 0.1290 0.1281 24 0.1270 0.1262 0.1254 0.1246 0.1238 0.1230 0.1222 0.1214 0.1206 0.1198 0.1190 0.1182 25 0.1170 0.1162 0.1154 0.1146 0.1138 0.1130 0.1122 0.1114 0.1106 0.1098 0.1090 0.1082 26 0.1070 0.1064 0.1058 0.1052 0.1046 0.1040 0.1034 0.1028 0.1022 0.1016 0.1010 0.1004 27 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 28 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 29 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 30+ 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

Transcript of Early Retirement Factor Tables - Washington State ... 1 of 21 Effective October 1, 2013 Early...

Page 1 of 21 Effective October 1, 2013

Early Retirement Factor Tables

WSPRS Plan 2, PERS Plan 1, TRS Plan 1.

Years 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 1.0000 0.9925 0.9850 0.9775 0.9700 0.9625 0.9550 0.9475 0.9400 0.9325 0.9250 0.9175 1 0.9100 0.9033 0.8966 0.8899 0.8832 0.8765 0.8698 0.8631 0.8564 0.8497 0.8430 0.8363 2 0.8290 0.8230 0.8170 0.8110 0.8050 0.7990 0.7930 0.7870 0.7810 0.7750 0.7690 0.7630 3 0.7570 0.7515 0.7460 0.7405 0.7350 0.7295 0.7240 0.7185 0.7130 0.7075 0.7020 0.6965 4 0.6910 0.6861 0.6812 0.6763 0.6714 0.6665 0.6616 0.6567 0.6518 0.6469 0.6420 0.6371 5 0.6320 0.6275 0.6230 0.6185 0.6140 0.6095 0.6050 0.6005 0.5960 0.5915 0.5870 0.5825 6 0.5780 0.5739 0.5698 0.5657 0.5616 0.5575 0.5534 0.5493 0.5452 0.5411 0.5370 0.5329 7 0.5290 0.5253 0.5216 0.5179 0.5142 0.5105 0.5068 0.5031 0.4994 0.4957 0.4920 0.4883 8 0.4850 0.4817 0.4784 0.4751 0.4718 0.4685 0.4652 0.4619 0.4586 0.4553 0.4520 0.4487 9 0.4450 0.4420 0.4390 0.4360 0.4330 0.4300 0.4270 0.4240 0.4210 0.4180 0.4150 0.4120

10 0.4090 0.4062 0.4034 0.4006 0.3978 0.3950 0.3922 0.3894 0.3866 0.3838 0.3810 0.3782 11 0.3750 0.3725 0.3700 0.3675 0.3650 0.3625 0.3600 0.3575 0.3550 0.3525 0.3500 0.3475 12 0.3450 0.3427 0.3404 0.3381 0.3358 0.3335 0.3312 0.3289 0.3266 0.3243 0.3220 0.3197 13 0.3170 0.3148 0.3126 0.3104 0.3082 0.3060 0.3038 0.3016 0.2994 0.2972 0.2950 0.2928 14 0.2910 0.2891 0.2872 0.2853 0.2834 0.2815 0.2796 0.2777 0.2758 0.2739 0.2720 0.2701 15 0.2680 0.2662 0.2644 0.2626 0.2608 0.2590 0.2572 0.2554 0.2536 0.2518 0.2500 0.2482 16 0.2460 0.2444 0.2428 0.2412 0.2396 0.2380 0.2364 0.2348 0.2332 0.2316 0.2300 0.2284 17 0.2270 0.2254 0.2238 0.2222 0.2206 0.2190 0.2174 0.2158 0.2142 0.2126 0.2110 0.2094 18 0.2080 0.2067 0.2054 0.2041 0.2028 0.2015 0.2002 0.1989 0.1976 0.1963 0.1950 0.1937 19 0.1920 0.1907 0.1894 0.1881 0.1868 0.1855 0.1842 0.1829 0.1816 0.1803 0.1790 0.1777 20 0.1760 0.1748 0.1736 0.1724 0.1712 0.1700 0.1688 0.1676 0.1664 0.1652 0.1640 0.1628 21 0.1620 0.1609 0.1598 0.1587 0.1576 0.1565 0.1554 0.1543 0.1532 0.1521 0.1510 0.1499 22 0.1490 0.1481 0.1472 0.1463 0.1454 0.1445 0.1436 0.1427 0.1418 0.1409 0.1400 0.1391 23 0.1380 0.1371 0.1362 0.1353 0.1344 0.1335 0.1326 0.1317 0.1308 0.1299 0.1290 0.1281 24 0.1270 0.1262 0.1254 0.1246 0.1238 0.1230 0.1222 0.1214 0.1206 0.1198 0.1190 0.1182 25 0.1170 0.1162 0.1154 0.1146 0.1138 0.1130 0.1122 0.1114 0.1106 0.1098 0.1090 0.1082 26 0.1070 0.1064 0.1058 0.1052 0.1046 0.1040 0.1034 0.1028 0.1022 0.1016 0.1010 0.1004 27 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 28 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 29 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

30+ 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

Page 2 of 21 Effective October 1, 2013

Early Retirement Factor Tables - Continued

PERS Plan 2 and Plan 3, TRS Plan 2 and Plan 3, SERS Plan 2 and Plan 3.

Years 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 1.0000 0.9915 0.9830 0.9745 0.9660 0.9575 0.9490 0.9405 0.9320 0.9235 0.9150 0.9065 1 0.8980 0.8905 0.8830 0.8755 0.8680 0.8605 0.8530 0.8455 0.8380 0.8305 0.8230 0.8155 2 0.8080 0.8013 0.7946 0.7879 0.7812 0.7745 0.7678 0.7611 0.7544 0.7477 0.7410 0.7343 3 0.7280 0.7221 0.7162 0.7103 0.7044 0.6985 0.6926 0.6867 0.6808 0.6749 0.6690 0.6631 4 0.6570 0.6518 0.6466 0.6414 0.6362 0.6310 0.6258 0.6206 0.6154 0.6102 0.6050 0.5998 5 0.5940 0.5893 0.5846 0.5799 0.5752 0.5705 0.5658 0.5611 0.5564 0.5517 0.5470 0.5423 6 0.5370 0.5328 0.5286 0.5244 0.5202 0.5160 0.5118 0.5076 0.5034 0.4992 0.4950 0.4908 7 0.4870 0.4833 0.4796 0.4759 0.4722 0.4685 0.4648 0.4611 0.4574 0.4537 0.4500 0.4463 8 0.4420 0.4386 0.4352 0.4318 0.4284 0.4250 0.4216 0.4182 0.4148 0.4114 0.4080 0.4046 9 0.4010 0.3980 0.3950 0.3920 0.3890 0.3860 0.3830 0.3800 0.3770 0.3740 0.3710 0.3680

10 0.3650 0.3623 0.3596 0.3569 0.3542 0.3515 0.3488 0.3461 0.3434 0.3407 0.3380 0.3353 11 0.3320 0.3295 0.3270 0.3245 0.3220 0.3195 0.3170 0.3145 0.3120 0.3095 0.3070 0.3045 12 0.3020 0.2998 0.2976 0.2954 0.2932 0.2910 0.2888 0.2866 0.2844 0.2822 0.2800 0.2778 13 0.2750 0.2730 0.2710 0.2690 0.2670 0.2650 0.2630 0.2610 0.2590 0.2570 0.2550 0.2530 14 0.2510 0.2492 0.2474 0.2456 0.2438 0.2420 0.2402 0.2384 0.2366 0.2348 0.2330 0.2312 15 0.2290 0.2273 0.2256 0.2239 0.2222 0.2205 0.2188 0.2171 0.2154 0.2137 0.2120 0.2103 16 0.2090 0.2075 0.2060 0.2045 0.2030 0.2015 0.2000 0.1985 0.1970 0.1955 0.1940 0.1925 17 0.1910 0.1897 0.1884 0.1871 0.1858 0.1845 0.1832 0.1819 0.1806 0.1793 0.1780 0.1767 18 0.1750 0.1738 0.1726 0.1714 0.1702 0.1690 0.1678 0.1666 0.1654 0.1642 0.1630 0.1618 19 0.1600 0.1588 0.1576 0.1564 0.1552 0.1540 0.1528 0.1516 0.1504 0.1492 0.1480 0.1468 20 0.1460 0.1450 0.1440 0.1430 0.1420 0.1410 0.1400 0.1390 0.1380 0.1370 0.1360 0.1350 21 0.1340 0.1331 0.1322 0.1313 0.1304 0.1295 0.1286 0.1277 0.1268 0.1259 0.1250 0.1241 22 0.1230 0.1221 0.1212 0.1203 0.1194 0.1185 0.1176 0.1167 0.1158 0.1149 0.1140 0.1131 23 0.1120 0.1113 0.1106 0.1099 0.1092 0.1085 0.1078 0.1071 0.1064 0.1057 0.1050 0.1043 24 0.1030 0.1028 0.1026 0.1024 0.1022 0.1020 0.1018 0.1016 0.1014 0.1012 0.1010 0.1008 25 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 26 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 27 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 28 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 29 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

30+ 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

Page 3 of 21 Effective October 1, 2013

Early Retirement Factor Tables - Continued

For inactive members of PERS Plan 1 and WSPRS Plan 1 and Plan 2; for all members of PSERS Plan 2.

Years 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 1.0000 0.9919 0.9838 0.9757 0.9676 0.9595 0.9514 0.9433 0.9352 0.9271 0.9190 0.9109 1 0.9030 0.8958 0.8886 0.8814 0.8742 0.8670 0.8598 0.8526 0.8454 0.8382 0.8310 0.8238 2 0.8170 0.8106 0.8042 0.7978 0.7914 0.7850 0.7786 0.7722 0.7658 0.7594 0.7530 0.7466 3 0.7400 0.7343 0.7286 0.7229 0.7172 0.7115 0.7058 0.7001 0.6944 0.6887 0.6830 0.6773 4 0.6720 0.6668 0.6616 0.6564 0.6512 0.6460 0.6408 0.6356 0.6304 0.6252 0.6200 0.6148 5 0.6100 0.6054 0.6008 0.5962 0.5916 0.5870 0.5824 0.5778 0.5732 0.5686 0.5640 0.5594 6 0.5550 0.5508 0.5466 0.5424 0.5382 0.5340 0.5298 0.5256 0.5214 0.5172 0.5130 0.5088 7 0.5050 0.5013 0.4976 0.4939 0.4902 0.4865 0.4828 0.4791 0.4754 0.4717 0.4680 0.4643 8 0.4600 0.4567 0.4534 0.4501 0.4468 0.4435 0.4402 0.4369 0.4336 0.4303 0.4270 0.4237 9 0.4200 0.4169 0.4138 0.4107 0.4076 0.4045 0.4014 0.3983 0.3952 0.3921 0.3890 0.3859

10 0.3830 0.3803 0.3776 0.3749 0.3722 0.3695 0.3668 0.3641 0.3614 0.3587 0.3560 0.3533 11 0.3500 0.3474 0.3448 0.3422 0.3396 0.3370 0.3344 0.3318 0.3292 0.3266 0.3240 0.3214 12 0.3190 0.3168 0.3146 0.3124 0.3102 0.3080 0.3058 0.3036 0.3014 0.2992 0.2970 0.2948 13 0.2920 0.2899 0.2878 0.2857 0.2836 0.2815 0.2794 0.2773 0.2752 0.2731 0.2710 0.2689 14 0.2670 0.2652 0.2634 0.2616 0.2598 0.2580 0.2562 0.2544 0.2526 0.2508 0.2490 0.2472 15 0.2450 0.2433 0.2416 0.2399 0.2382 0.2365 0.2348 0.2331 0.2314 0.2297 0.2280 0.2263 16 0.2240 0.2224 0.2208 0.2192 0.2176 0.2160 0.2144 0.2128 0.2112 0.2096 0.2080 0.2064 17 0.2050 0.2036 0.2022 0.2008 0.1994 0.1980 0.1966 0.1952 0.1938 0.1924 0.1910 0.1896 18 0.1880 0.1868 0.1856 0.1844 0.1832 0.1820 0.1808 0.1796 0.1784 0.1772 0.1760 0.1748 19 0.1730 0.1718 0.1706 0.1694 0.1682 0.1670 0.1658 0.1646 0.1634 0.1622 0.1610 0.1598 20 0.1580 0.1569 0.1558 0.1547 0.1536 0.1525 0.1514 0.1503 0.1492 0.1481 0.1470 0.1459 21 0.1450 0.1440 0.1430 0.1420 0.1410 0.1400 0.1390 0.1380 0.1370 0.1360 0.1350 0.1340 22 0.1330 0.1322 0.1314 0.1306 0.1298 0.1290 0.1282 0.1274 0.1266 0.1258 0.1250 0.1242 23 0.1230 0.1222 0.1214 0.1206 0.1198 0.1190 0.1182 0.1174 0.1166 0.1158 0.1150 0.1142 24 0.1130 0.1122 0.1114 0.1106 0.1098 0.1090 0.1082 0.1074 0.1066 0.1058 0.1050 0.1042 25 0.1030 0.1028 0.1026 0.1024 0.1022 0.1020 0.1018 0.1016 0.1014 0.1012 0.1010 0.1008 26 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 27 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 28 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 29 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

30+ 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

Page 4 of 21 Effective October 1, 2013

Early Retirement Factor Tables - Continued

LEOFF Plan 2.

Years 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 1.0000 0.9928 0.9856 0.9784 0.9712 0.9640 0.9568 0.9496 0.9424 0.9352 0.9280 0.9208 1 0.9140 0.9075 0.9010 0.8945 0.8880 0.8815 0.8750 0.8685 0.8620 0.8555 0.8490 0.8425 2 0.8360 0.8301 0.8242 0.8183 0.8124 0.8065 0.8006 0.7947 0.7888 0.7829 0.7770 0.7711 3 0.7650 0.7597 0.7544 0.7491 0.7438 0.7385 0.7332 0.7279 0.7226 0.7173 0.7120 0.7067 4 0.7010 0.6961 0.6912 0.6863 0.6814 0.6765 0.6716 0.6667 0.6618 0.6569 0.6520 0.6471 5 0.6420 0.6376 0.6332 0.6288 0.6244 0.6200 0.6156 0.6112 0.6068 0.6024 0.5980 0.5936 6 0.5890 0.5850 0.5810 0.5770 0.5730 0.5690 0.5650 0.5610 0.5570 0.5530 0.5490 0.5450 7 0.5410 0.5373 0.5336 0.5299 0.5262 0.5225 0.5188 0.5151 0.5114 0.5077 0.5040 0.5003 8 0.4970 0.4936 0.4902 0.4868 0.4834 0.4800 0.4766 0.4732 0.4698 0.4664 0.4630 0.4596 9 0.4560 0.4530 0.4500 0.4470 0.4440 0.4410 0.4380 0.4350 0.4320 0.4290 0.4260 0.4230

10 0.4200 0.4172 0.4144 0.4116 0.4088 0.4060 0.4032 0.4004 0.3976 0.3948 0.3920 0.3892 11 0.3860 0.3834 0.3808 0.3782 0.3756 0.3730 0.3704 0.3678 0.3652 0.3626 0.3600 0.3574 12 0.3550 0.3527 0.3504 0.3481 0.3458 0.3435 0.3412 0.3389 0.3366 0.3343 0.3320 0.3297 13 0.3270 0.3248 0.3226 0.3204 0.3182 0.3160 0.3138 0.3116 0.3094 0.3072 0.3050 0.3028 14 0.3010 0.2991 0.2972 0.2953 0.2934 0.2915 0.2896 0.2877 0.2858 0.2839 0.2820 0.2801 15 0.2780 0.2762 0.2744 0.2726 0.2708 0.2690 0.2672 0.2654 0.2636 0.2618 0.2600 0.2582 16 0.2560 0.2543 0.2526 0.2509 0.2492 0.2475 0.2458 0.2441 0.2424 0.2407 0.2390 0.2373 17 0.2360 0.2345 0.2330 0.2315 0.2300 0.2285 0.2270 0.2255 0.2240 0.2225 0.2210 0.2195 18 0.2180 0.2166 0.2152 0.2138 0.2124 0.2110 0.2096 0.2082 0.2068 0.2054 0.2040 0.2026 19 0.2010 0.1998 0.1986 0.1974 0.1962 0.1950 0.1938 0.1926 0.1914 0.1902 0.1890 0.1878 20 0.1860 0.1848 0.1836 0.1824 0.1812 0.1800 0.1788 0.1776 0.1764 0.1752 0.1740 0.1728 21 0.1710 0.1699 0.1688 0.1677 0.1666 0.1655 0.1644 0.1633 0.1622 0.1611 0.1600 0.1589 22 0.1580 0.1570 0.1560 0.1550 0.1540 0.1530 0.1520 0.1510 0.1500 0.1490 0.1480 0.1470 23 0.1460 0.1451 0.1442 0.1433 0.1424 0.1415 0.1406 0.1397 0.1388 0.1379 0.1370 0.1361 24 0.1350 0.1342 0.1334 0.1326 0.1318 0.1310 0.1302 0.1294 0.1286 0.1278 0.1270 0.1262 25 0.1250 0.1243 0.1236 0.1229 0.1222 0.1215 0.1208 0.1201 0.1194 0.1187 0.1180 0.1173 26 0.1160 0.1153 0.1146 0.1139 0.1132 0.1125 0.1118 0.1111 0.1104 0.1097 0.1090 0.1083 27 0.1070 0.1064 0.1058 0.1052 0.1046 0.1040 0.1034 0.1028 0.1022 0.1016 0.1010 0.1004 28 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 29 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

30+ 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000 0.1000

Page 5 of 21 Effective October 1, 2013

Monthly Benefit per $1.00 of Accumulation Tables

Age PERS 1 PERS 2/3 TRS 1 TRS 2/3 SERS 2/3 20 0.0065372 0.0043625 0.0066662 0.0042713 0.0042797 21 0.0065508 0.0043840 0.0066872 0.0042870 0.0042966 22 0.0065656 0.0044067 0.0067085 0.0043034 0.0043143 23 0.0065815 0.0044306 0.0067294 0.0043202 0.0043331 24 0.0065988 0.0044545 0.0067492 0.0043375 0.0043529 25 0.0066174 0.0044781 0.0067670 0.0043550 0.0043738 26 0.0066376 0.0045017 0.0067812 0.0043723 0.0043960 27 0.0066595 0.0045252 0.0067938 0.0043900 0.0044193 28 0.0066831 0.0045489 0.0068054 0.0044080 0.0044441 29 0.0067088 0.0045719 0.0068159 0.0044266 0.0044681 30 0.0067367 0.0045945 0.0068255 0.0044457 0.0044918 31 0.0067669 0.0046170 0.0068336 0.0044652 0.0045154 32 0.0067997 0.0046398 0.0068410 0.0044854 0.0045391 33 0.0068351 0.0046637 0.0068482 0.0045065 0.0045634 34 0.0068734 0.0046884 0.0068567 0.0045289 0.0045874 35 0.0069149 0.0047142 0.0068662 0.0045526 0.0046116 36 0.0069266 0.0047410 0.0068766 0.0045777 0.0046363 37 0.0069376 0.0047692 0.0068888 0.0046045 0.0046618 38 0.0069477 0.0047988 0.0069026 0.0046329 0.0046882 39 0.0069571 0.0048306 0.0069182 0.0046631 0.0047173 40 0.0069658 0.0048648 0.0069357 0.0046953 0.0047493 41 0.0069726 0.0049013 0.0069551 0.0047295 0.0047843 42 0.0069787 0.0049406 0.0069748 0.0047654 0.0048224 43 0.0069810 0.0049828 0.0069950 0.0048029 0.0048639 44 0.0069834 0.0050264 0.0070157 0.0048424 0.0049072 45 0.0069861 0.0050719 0.0070371 0.0048838 0.0049527 46 0.0069896 0.0051199 0.0070595 0.0049274 0.0050008 47 0.0069905 0.0051695 0.0070813 0.0049730 0.0050511 48 0.0070379 0.0052208 0.0071021 0.0050207 0.0051037 49 0.0070892 0.0052727 0.0071216 0.0050705 0.0051564 50 0.0071448 0.0053255 0.0071392 0.0051225 0.0052094 51 0.0072049 0.0053791 0.0071544 0.0051768 0.0052621 52 0.0072700 0.0054339 0.0071659 0.0052329 0.0053154 53 0.0073400 0.0054905 0.0072269 0.0052908 0.0053685 54 0.0074154 0.0055427 0.0072929 0.0053505 0.0054197 55 0.0074969 0.0055913 0.0073639 0.0054117 0.0054687 56 0.0075824 0.0056848 0.0074403 0.0054968 0.0055537 57 0.0076720 0.0057824 0.0075224 0.0055875 0.0056425 58 0.0077666 0.0058848 0.0076105 0.0056841 0.0057354 59 0.0078682 0.0059943 0.0077047 0.0057866 0.0058338 60 0.0079809 0.0061101 0.0078065 0.0058958 0.0059372

Page 6 of 21 Effective October 1, 2013

Monthly Benefit per $1.00 of Accumulation Tables - Continued

Age PERS 1 PERS 2/3 TRS 1 TRS 2/3 SERS 2/3 61 0.0080985 0.0062355 0.0079156 0.0060125 0.0060515 62 0.0082271 0.0063691 0.0080327 0.0061370 0.0061737 63 0.0083671 0.0065158 0.0081591 0.0062705 0.0063068 64 0.0085148 0.0066708 0.0082929 0.0064120 0.0064475 65 0.0086738 0.0068403 0.0084357 0.0065633 0.0066001 66 0.0088463 0.0070211 0.0085897 0.0067247 0.0067621 67 0.0090279 0.0072112 0.0087542 0.0068968 0.0069340 68 0.0092223 0.0074125 0.0089293 0.0070807 0.0071176 69 0.0094314 0.0076293 0.0091170 0.0072770 0.0073144 70 0.0096584 0.0078626 0.0093186 0.0074879 0.0075257 71 0.0099044 0.0081150 0.0095377 0.0077153 0.0077535 72 0.0101692 0.0083860 0.0097734 0.0079616 0.0080002 73 0.0104565 0.0086789 0.0100261 0.0082257 0.0082646 74 0.0107695 0.0089967 0.0103016 0.0085124 0.0085515 75 0.0111096 0.0093408 0.0105999 0.0088223 0.0088611 76 0.0114797 0.0097140 0.0109247 0.0091587 0.0091970 77 0.0118835 0.0101200 0.0112777 0.0095239 0.0095613 78 0.0123203 0.0105585 0.0116656 0.0099181 0.0099544 79 0.0127954 0.0110344 0.0120799 0.0103469 0.0103819 80 0.0133131 0.0115520 0.0125305 0.0108139 0.0108477 81 0.0138952 0.0121340 0.0130371 0.0113239 0.0113567 82 0.0145329 0.0127705 0.0135924 0.0118813 0.0119121 83 0.0152285 0.0134641 0.0142017 0.0124914 0.0125191 84 0.0159938 0.0142253 0.0148735 0.0131613 0.0131859 85 0.0168301 0.0150561 0.0156108 0.0138943 0.0139167 86 0.0177422 0.0159609 0.0164154 0.0146929 0.0147118 87 0.0187341 0.0169432 0.0172907 0.0155600 0.0155736 88 0.0197924 0.0179915 0.0182279 0.0164896 0.0164941 89 0.0209201 0.0191080 0.0192384 0.0174902 0.0174815 90 0.0221064 0.0202827 0.0203050 0.0185472 0.0185164 91 0.0233334 0.0214987 0.0214273 0.0196592 0.0195993 92 0.0246045 0.0227580 0.0226066 0.0208240 0.0207297 93 0.0258962 0.0240389 0.0238144 0.0220166 0.0218903 94 0.0271797 0.0253142 0.0250183 0.0232098 0.0230388 95 0.0284787 0.0266039 0.0262429 0.0244199 0.0241969 96 0.0297477 0.0278674 0.0274497 0.0256139 0.0253346 97 0.0310217 0.0291352 0.0286682 0.0268133 0.0264711 98 0.0322511 0.0303620 0.0298176 0.0279529 0.0275374 99 0.0334214 0.0315364 0.0309228 0.0290544 0.0285666

Page 7 of 21 Effective October 1, 2013

Monthly Benefit per $1.00 of Accumulation Tables - Continued

Age PSERS 2 LEOFF 1 LEOFF 2 WSPRS 1/2 20 0.0043945 0.0042194 0.0039924 0.0042216 21 0.0044177 0.0042327 0.0040086 0.0042350 22 0.0044423 0.0042467 0.0040255 0.0042490 23 0.0044683 0.0042613 0.0040431 0.0042638 24 0.0044931 0.0042767 0.0040613 0.0042793 25 0.0045168 0.0042929 0.0040803 0.0042956 26 0.0045395 0.0043099 0.0041000 0.0043128 27 0.0045611 0.0043278 0.0041203 0.0043308 28 0.0045818 0.0043467 0.0041414 0.0043498 29 0.0046019 0.0043666 0.0041633 0.0043699 30 0.0046217 0.0043876 0.0041861 0.0043911 31 0.0046415 0.0044098 0.0042099 0.0044134 32 0.0046618 0.0044331 0.0042347 0.0044370 33 0.0046833 0.0044576 0.0042605 0.0044617 34 0.0047061 0.0044833 0.0042875 0.0044876 35 0.0047302 0.0045102 0.0043157 0.0045148 36 0.0047559 0.0045386 0.0043451 0.0045434 37 0.0047830 0.0045684 0.0043758 0.0045735 38 0.0048117 0.0045998 0.0044078 0.0046052 39 0.0048422 0.0046330 0.0044414 0.0046387 40 0.0048747 0.0046681 0.0044769 0.0046741 41 0.0049092 0.0047053 0.0045143 0.0047117 42 0.0049460 0.0047448 0.0045537 0.0047515 43 0.0049854 0.0047867 0.0045952 0.0047938 44 0.0050256 0.0048313 0.0046390 0.0048388 45 0.0050671 0.0048787 0.0046852 0.0048866 46 0.0051105 0.0049291 0.0047341 0.0049374 47 0.0051549 0.0049827 0.0047854 0.0049915 48 0.0052002 0.0050399 0.0048392 0.0050492 49 0.0052454 0.0051010 0.0048956 0.0051109 50 0.0052907 0.0051663 0.0049548 0.0051767 51 0.0053364 0.0052362 0.0050263 0.0052472 52 0.0053825 0.0053111 0.0051025 0.0053228 53 0.0054303 0.0053910 0.0051834 0.0054033 54 0.0055135 0.0054765 0.0052708 0.0054896 55 0.0056008 0.0055682 0.0053643 0.0055821 56 0.0056922 0.0056664 0.0054645 0.0056811 57 0.0057941 0.0057711 0.0055712 0.0057867 58 0.0059015 0.0058825 0.0056844 0.0058991 59 0.0060172 0.0060016 0.0058056 0.0060193 60 0.0061400 0.0061293 0.0059354 0.0061481

Page 8 of 21 Effective October 1, 2013

Monthly Benefit per $1.00 of Accumulation Tables - Continued

Age PSERS 2 LEOFF 1 LEOFF 2 WSPRS 1/2 61 0.0062740 0.0062661 0.0060743 0.0062861 62 0.0064154 0.0064122 0.0062228 0.0064336 63 0.0065672 0.0065687 0.0063815 0.0065914 64 0.0067302 0.0067354 0.0065507 0.0067597 65 0.0069056 0.0069136 0.0067312 0.0069395 66 0.0070910 0.0071049 0.0069247 0.0071325 67 0.0072868 0.0073090 0.0071312 0.0073385 68 0.0074939 0.0075277 0.0073521 0.0075592 69 0.0077171 0.0077650 0.0075914 0.0077985 70 0.0079581 0.0080217 0.0078497 0.0080573 71 0.0082267 0.0083024 0.0081339 0.0083402 72 0.0085169 0.0086070 0.0084419 0.0086469 73 0.0088322 0.0089398 0.0087779 0.0089818 74 0.0091758 0.0093042 0.0091455 0.0093484 75 0.0095501 0.0097037 0.0095478 0.0097501 76 0.0099568 0.0101390 0.0099860 0.0101876 77 0.0104013 0.0106176 0.0104668 0.0106681 78 0.0108840 0.0111397 0.0109911 0.0111923 79 0.0114098 0.0117103 0.0115638 0.0117650 80 0.0119836 0.0123344 0.0121902 0.0123914 81 0.0126152 0.0130169 0.0128751 0.0130764 82 0.0133057 0.0137628 0.0136237 0.0138251 83 0.0140552 0.0145698 0.0144341 0.0146352 84 0.0148777 0.0154579 0.0153240 0.0155258 85 0.0157713 0.0164174 0.0162863 0.0164883 86 0.0167480 0.0174716 0.0173412 0.0175445 87 0.0178167 0.0186358 0.0185030 0.0187091 88 0.0189625 0.0198853 0.0197508 0.0199595 89 0.0201812 0.0212078 0.0210731 0.0212838 90 0.0214785 0.0226326 0.0224936 0.0227082 91 0.0228204 0.0240978 0.0239573 0.0241744 92 0.0242163 0.0256345 0.0254862 0.0257083 93 0.0256328 0.0271787 0.0270280 0.0272527 94 0.0270713 0.0287779 0.0286202 0.0288493 95 0.0285518 0.0304625 0.0302882 0.0305256 96 0.0299966 0.0320872 0.0319061 0.0321475 97 0.0314579 0.0337567 0.0335599 0.0338088 98 0.0329203 0.0354985 0.0352742 0.0355354 99 0.0343018 0.0371184 0.0368840 0.0371502

Page 9 of 21 Effective October 1, 2013

TRS Plan 1 Option 1 Factor Table

Age Factor Reduction Age Factor Reduction 20 99.3030% 0.7% 50 98.6493% 1.4% 21 99.2898% 0.7%

51 98.8868% 1.1%

22 99.1593% 0.8% 52 99.2016% 0.8% 23 99.0272% 1.0%

53 99.0903% 0.9%

24 98.9010% 1.1% 54 99.0439% 1.0% 25 98.7905% 1.2%

55 98.9974% 1.0%

26 98.7123% 1.3% 56 98.8512% 1.1% 27 98.6502% 1.3%

57 98.6841% 1.3%

28 98.5996% 1.4% 58 98.4952% 1.5% 29 98.5613% 1.4%

59 98.2828% 1.7%

30 98.5368% 1.5% 60 98.0378% 2.0% 31 98.5298% 1.5%

61 97.7631% 2.2%

32 98.5353% 1.5% 62 97.6630% 2.3% 33 98.5480% 1.5%

63 97.5629% 2.4%

34 98.5550% 1.4% 64 97.2393% 2.8% 35 98.5580% 1.4%

65 96.8848% 3.1%

36 98.5569% 1.4% 66 96.4827% 3.5% 37 98.5441% 1.5%

67 96.0433% 4.0%

38 98.5183% 1.5% 68 95.9546% 4.0% 39 98.4764% 1.5%

69 95.8660% 4.1%

40 98.4154% 1.6% 70 95.3730% 4.6% 41 98.3452% 1.7%

71 94.8070% 5.2%

42 98.2900% 1.7% 72 94.1796% 5.8% 43 98.2503% 1.7%

73 94.0962% 5.9%

44 98.2269% 1.8% 74 94.0129% 6.0% 45 98.2202% 1.8%

75 93.2777% 6.7%

46 98.2289% 1.8% 76 92.4452% 7.6% 47 98.2705% 1.7%

77 92.3738% 7.6%

48 98.3495% 1.7% 78 92.3025% 7.7% 49 98.4738% 1.5%

79 91.3445% 8.7%

80 90.2670% 9.7%

Page 10 of 21 Effective October 1, 2013

Optional COLA Factor Tables

Age PERS 1 Factor

TRS 1 Factor Age

PERS 1 Factor

TRS 1 Factor

20 0.6590 0.6610 60 0.7630 0.7563 21 0.6604 0.6621

61 0.7675 0.7607

22 0.6619 0.6633 62 0.7721 0.7652 23 0.6634 0.6645

63 0.7768 0.7697

24 0.6649 0.6657 64 0.7816 0.7744 25 0.6665 0.6669

65 0.7865 0.7791

26 0.6681 0.6681 66 0.7914 0.7839 27 0.6698 0.6693

67 0.7964 0.7888

28 0.6714 0.6706 68 0.8015 0.7938 29 0.6731 0.6720

69 0.8066 0.7988

30 0.6748 0.6734 70 0.8119 0.8039 31 0.6766 0.6748

71 0.8172 0.8091

32 0.6783 0.6763 72 0.8225 0.8144 33 0.6801 0.6779

73 0.8279 0.8197

34 0.6818 0.6796 74 0.8334 0.8251 35 0.6836 0.6813

75 0.8389 0.8305

36 0.6854 0.6831 76 0.8444 0.8360 37 0.6872 0.6850

77 0.8499 0.8415

38 0.6892 0.6869 78 0.8555 0.8471 39 0.6913 0.6890

79 0.8610 0.8526

40 0.6934 0.6911 80 0.8666 0.8582 41 0.6957 0.6932

81 0.8721 0.8638

42 0.6981 0.6955 82 0.8776 0.8693 43 0.7006 0.6979

83 0.8830 0.8748

44 0.7033 0.7003 84 0.8884 0.8803 45 0.7061 0.7029

85 0.8936 0.8856

46 0.7092 0.7055 86 0.8986 0.8908 47 0.7124 0.7083

87 0.9035 0.8958

48 0.7157 0.7112 88 0.9081 0.9007 49 0.7192 0.7142

89 0.9125 0.9053

50 0.7227 0.7174 90 0.9167 0.9098 51 0.7263 0.7207

91 0.9206 0.9140

52 0.7300 0.7243 92 0.9242 0.9179 53 0.7339 0.7279

93 0.9276 0.9215

54 0.7377 0.7317 94 0.9307 0.9249 55 0.7417 0.7356

95 0.9336 0.9281

56 0.7458 0.7395 96 0.9363 0.9310 57 0.7500 0.7436

97 0.9388 0.9337

58 0.7542 0.7477 98 0.9411 0.9362 59 0.7586 0.7519

99 0.9434 0.9385

Page 11 of 21 Effective October 1, 2013

Survivor Benefit Option Factor Tables

PERS 1 PERS 1 PERS 1 PERS 2/3 PERS 2/3 PERS 2/3 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber Y

oung

er

(20) 0.960 0.980 0.973 0.945 0.972 0.963 (19) 0.958 0.978 0.971 0.941 0.970 0.960 (18) 0.955 0.977 0.970 0.938 0.968 0.957 (17) 0.952 0.976 0.968 0.933 0.966 0.955 (16) 0.950 0.974 0.966 0.929 0.963 0.952 (15) 0.947 0.973 0.964 0.925 0.961 0.949 (14) 0.944 0.971 0.962 0.920 0.958 0.945 (13) 0.941 0.970 0.960 0.915 0.956 0.942 (12) 0.938 0.968 0.958 0.910 0.953 0.938 (11) 0.935 0.966 0.956 0.905 0.950 0.934 (10) 0.932 0.965 0.953 0.899 0.947 0.931 (9) 0.928 0.963 0.951 0.894 0.944 0.927 (8) 0.925 0.961 0.949 0.888 0.941 0.922 (7) 0.922 0.959 0.946 0.882 0.937 0.918 (6) 0.918 0.957 0.944 0.876 0.934 0.914 (5) 0.915 0.956 0.942 0.870 0.930 0.909 (4) 0.911 0.954 0.939 0.863 0.927 0.904 (3) 0.906 0.951 0.935 0.854 0.921 0.897 (2) 0.901 0.948 0.932 0.844 0.915 0.890 (1) 0.893 0.943 0.926 0.828 0.906 0.878

Mem

ber O

lder

0 0.884 0.939 0.920 0.810 0.895 0.865 1 0.878 0.935 0.915 0.798 0.888 0.855 2 0.873 0.932 0.912 0.788 0.882 0.848 3 0.869 0.930 0.909 0.780 0.876 0.842 4 0.865 0.928 0.906 0.773 0.872 0.836 5 0.862 0.926 0.903 0.765 0.867 0.830 6 0.858 0.924 0.901 0.758 0.863 0.825 7 0.855 0.922 0.898 0.751 0.858 0.819 8 0.852 0.920 0.896 0.744 0.853 0.814 9 0.848 0.918 0.894 0.737 0.849 0.808 10 0.845 0.916 0.891 0.731 0.844 0.803

Age difference equals member age minus beneficiary age.

Page 12 of 21 Effective October 1, 2013

Survivor Benefit Option Factor Tables - Continued

PERS 1 PERS 1 PERS 1 PERS 2/3 PERS 2/3 PERS 2/3 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4 Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber O

lder

11 0.842 0.914 0.889 0.724 0.840 0.798 12 0.839 0.913 0.887 0.718 0.836 0.793 13 0.836 0.911 0.885 0.712 0.832 0.788 14 0.833 0.909 0.882 0.706 0.828 0.783 15 0.831 0.908 0.880 0.701 0.824 0.778 16 0.828 0.906 0.879 0.695 0.820 0.774 17 0.826 0.905 0.877 0.690 0.817 0.770 18 0.824 0.903 0.875 0.685 0.813 0.765 19 0.822 0.902 0.874 0.680 0.810 0.761 20 0.820 0.901 0.872 0.675 0.806 0.757 21 0.818 0.900 0.871 0.671 0.803 0.754 22 0.816 0.899 0.870 0.667 0.800 0.750 23 0.815 0.898 0.868 0.662 0.797 0.746 24 0.813 0.897 0.867 0.658 0.794 0.743 25 0.812 0.896 0.866 0.655 0.791 0.740 26 0.811 0.895 0.865 0.651 0.789 0.737 27 0.809 0.895 0.864 0.647 0.786 0.734 28 0.808 0.894 0.863 0.644 0.783 0.731 29 0.807 0.893 0.863 0.641 0.781 0.728 30 0.806 0.893 0.862 0.638 0.779 0.725 31 0.805 0.892 0.861 0.635 0.776 0.723 32 0.804 0.891 0.860 0.632 0.774 0.720 33 0.803 0.891 0.859 0.629 0.772 0.718 34 0.802 0.890 0.859 0.626 0.770 0.716 35 0.801 0.889 0.858 0.624 0.768 0.713 36 0.800 0.889 0.857 0.622 0.767 0.711 37 0.799 0.888 0.857 0.619 0.765 0.709 38 0.798 0.888 0.856 0.617 0.763 0.707 39 0.798 0.887 0.855 0.615 0.761 0.705 40 0.797 0.887 0.855 0.613 0.760 0.704

Age difference equals member age minus beneficiary age.

Page 13 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

TRS 1 TRS 1 TRS 1 TRS 2/3 TRS 2/3 TRS 2/3 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4 Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber Y

oung

er

(20) 0.968 0.984 0.979 0.957 0.978 0.971 (19) 0.966 0.983 0.977 0.954 0.977 0.969 (18) 0.964 0.982 0.976 0.951 0.975 0.967 (17) 0.962 0.981 0.974 0.948 0.973 0.964 (16) 0.960 0.980 0.973 0.944 0.971 0.962 (15) 0.958 0.978 0.971 0.940 0.969 0.959 (14) 0.955 0.977 0.970 0.936 0.967 0.957 (13) 0.953 0.976 0.968 0.932 0.965 0.954 (12) 0.950 0.974 0.966 0.928 0.963 0.951 (11) 0.948 0.973 0.964 0.924 0.960 0.948 (10) 0.945 0.972 0.963 0.919 0.958 0.945 (9) 0.942 0.970 0.961 0.914 0.955 0.941 (8) 0.939 0.969 0.959 0.909 0.953 0.938 (7) 0.937 0.967 0.957 0.904 0.950 0.934 (6) 0.934 0.966 0.955 0.899 0.947 0.930 (5) 0.931 0.964 0.953 0.893 0.944 0.926 (4) 0.928 0.963 0.951 0.888 0.941 0.922 (3) 0.925 0.961 0.949 0.882 0.937 0.918 (2) 0.919 0.958 0.945 0.869 0.930 0.909 (1) 0.914 0.955 0.941 0.856 0.923 0.899

0 0.907 0.951 0.936 0.838 0.912 0.886

Mem

ber O

lder

1 0.901 0.948 0.932 0.825 0.904 0.876 2 0.897 0.946 0.929 0.813 0.897 0.867 3 0.893 0.944 0.926 0.805 0.892 0.861 4 0.891 0.942 0.924 0.799 0.888 0.856 5 0.888 0.940 0.922 0.792 0.884 0.851 6 0.885 0.939 0.920 0.785 0.880 0.846 7 0.882 0.937 0.918 0.779 0.876 0.841 8 0.879 0.936 0.916 0.772 0.871 0.836 9 0.876 0.934 0.914 0.766 0.867 0.831 10 0.874 0.933 0.912 0.759 0.863 0.826

Age difference equals member age minus beneficiary age.

Page 14 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

TRS 1 TRS 1 TRS 1 TRS 2/3 TRS 2/3 TRS 2/3 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber O

lder

11 0.871 0.931 0.910 0.753 0.859 0.821 12 0.869 0.930 0.909 0.747 0.855 0.816 13 0.867 0.929 0.907 0.742 0.852 0.811 14 0.865 0.928 0.906 0.736 0.848 0.807 15 0.863 0.926 0.904 0.730 0.844 0.803 16 0.861 0.925 0.903 0.725 0.841 0.798 17 0.859 0.924 0.901 0.720 0.837 0.794 18 0.857 0.923 0.900 0.715 0.834 0.790 19 0.856 0.922 0.899 0.710 0.831 0.786 20 0.854 0.921 0.898 0.706 0.828 0.783 21 0.853 0.921 0.897 0.702 0.825 0.779 22 0.851 0.920 0.896 0.697 0.822 0.776 23 0.850 0.919 0.895 0.693 0.819 0.772 24 0.849 0.918 0.894 0.689 0.816 0.769 25 0.848 0.918 0.893 0.686 0.814 0.766 26 0.847 0.917 0.892 0.682 0.811 0.763 27 0.846 0.916 0.892 0.679 0.809 0.760 28 0.845 0.916 0.891 0.675 0.806 0.757 29 0.844 0.915 0.890 0.672 0.804 0.755 30 0.843 0.915 0.890 0.669 0.802 0.752 31 0.843 0.915 0.889 0.666 0.800 0.750 32 0.842 0.914 0.889 0.664 0.798 0.747 33 0.841 0.914 0.888 0.661 0.796 0.745 34 0.841 0.913 0.888 0.658 0.794 0.743 35 0.840 0.913 0.887 0.656 0.792 0.741 36 0.839 0.913 0.887 0.654 0.791 0.739 37 0.839 0.912 0.886 0.651 0.789 0.737 38 0.838 0.912 0.886 0.649 0.787 0.735 39 0.838 0.912 0.886 0.647 0.786 0.734 40 0.837 0.911 0.885 0.645 0.784 0.732

Age difference equals member age minus beneficiary age.

Page 15 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

SERS 2/3 SERS 2/3 SERS 2/3 PSERS 2 PSERS 2 PSERS 2 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber Y

oung

er

(20) 0.955 0.977 0.969 0.937 0.967 0.957 (19) 0.952 0.975 0.967 0.933 0.965 0.954 (18) 0.949 0.974 0.965 0.929 0.963 0.951 (17) 0.945 0.972 0.963 0.924 0.961 0.948 (16) 0.941 0.970 0.960 0.919 0.958 0.945 (15) 0.938 0.968 0.957 0.914 0.955 0.941 (14) 0.933 0.966 0.955 0.909 0.952 0.938 (13) 0.929 0.963 0.952 0.904 0.950 0.934 (12) 0.925 0.961 0.949 0.898 0.946 0.930 (11) 0.920 0.958 0.945 0.893 0.943 0.926 (10) 0.915 0.956 0.942 0.887 0.940 0.921 (9) 0.910 0.953 0.938 0.880 0.936 0.917 (8) 0.905 0.950 0.935 0.874 0.933 0.912 (7) 0.900 0.947 0.931 0.868 0.929 0.908 (6) 0.894 0.944 0.927 0.861 0.925 0.903 (5) 0.889 0.941 0.923 0.854 0.921 0.898 (4) 0.882 0.938 0.918 0.847 0.917 0.893 (3) 0.870 0.931 0.910 0.840 0.913 0.888 (2) 0.865 0.927 0.906 0.833 0.909 0.882 (1) 0.845 0.916 0.891 0.826 0.905 0.877

Mem

ber O

lder

0 0.811 0.895 0.865 0.819 0.900 0.872 1 0.791 0.883 0.850 0.812 0.896 0.866 2 0.773 0.872 0.836 0.805 0.892 0.861 3 0.765 0.867 0.830 0.797 0.887 0.855 4 0.758 0.862 0.824 0.790 0.883 0.850 5 0.750 0.857 0.818 0.783 0.878 0.844 6 0.743 0.853 0.813 0.776 0.874 0.839 7 0.736 0.848 0.807 0.769 0.869 0.833 8 0.729 0.843 0.801 0.762 0.865 0.828 9 0.722 0.839 0.796 0.755 0.861 0.822 10 0.716 0.834 0.791 0.748 0.856 0.817

Age difference equals member age minus beneficiary age.

Page 16 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

SERS 2/3 SERS 2/3 SERS 2/3 PSERS 2 PSERS 2 PSERS 2 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber O

lder

11 0.709 0.830 0.785 0.742 0.852 0.812 12 0.703 0.826 0.780 0.736 0.848 0.807 13 0.697 0.822 0.776 0.729 0.844 0.802 14 0.692 0.818 0.771 0.723 0.840 0.797 15 0.686 0.814 0.766 0.718 0.836 0.792 16 0.681 0.810 0.762 0.712 0.832 0.788 17 0.676 0.807 0.758 0.707 0.828 0.783 18 0.671 0.803 0.754 0.702 0.825 0.779 19 0.667 0.800 0.750 0.697 0.821 0.775 20 0.662 0.797 0.746 0.692 0.818 0.771 21 0.658 0.794 0.743 0.688 0.815 0.767 22 0.654 0.791 0.739 0.683 0.812 0.764 23 0.650 0.788 0.736 0.679 0.809 0.760 24 0.646 0.785 0.732 0.675 0.806 0.757 25 0.642 0.782 0.729 0.671 0.803 0.754 26 0.639 0.780 0.726 0.667 0.801 0.751 27 0.635 0.777 0.723 0.664 0.798 0.748 28 0.632 0.775 0.720 0.661 0.796 0.745 29 0.629 0.772 0.718 0.657 0.793 0.742 30 0.626 0.770 0.715 0.654 0.791 0.739 31 0.623 0.768 0.713 0.651 0.789 0.737 32 0.621 0.766 0.710 0.649 0.787 0.735 33 0.618 0.764 0.708 0.646 0.785 0.732 34 0.615 0.762 0.706 0.643 0.783 0.730 35 0.613 0.760 0.704 0.641 0.781 0.728 36 0.611 0.758 0.702 0.639 0.779 0.726 37 0.609 0.757 0.700 0.636 0.778 0.724 38 0.606 0.755 0.698 0.634 0.776 0.722 39 0.604 0.753 0.696 0.632 0.775 0.721 40 0.602 0.752 0.694 0.630 0.773 0.719

Age difference equals member age minus beneficiary age.

Page 17 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

LEOFF 1 LEOFF 1 LEOFF 1 LEOFF 2 LEOFF 2 LEOFF 2 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber Y

oung

er

(20) 0.967 0.983 0.978 0.960 0.979 0.973 (19) 0.965 0.982 0.976 0.957 0.978 0.971 (18) 0.962 0.981 0.975 0.954 0.976 0.969 (17) 0.960 0.980 0.973 0.951 0.975 0.967 (16) 0.958 0.978 0.971 0.948 0.973 0.965 (15) 0.955 0.977 0.969 0.944 0.971 0.962 (14) 0.952 0.975 0.968 0.941 0.970 0.960 (13) 0.949 0.974 0.966 0.937 0.968 0.957 (12) 0.946 0.972 0.964 0.933 0.966 0.955 (11) 0.943 0.971 0.961 0.929 0.963 0.952 (10) 0.940 0.969 0.959 0.925 0.961 0.949 (9) 0.937 0.967 0.957 0.921 0.959 0.946 (8) 0.933 0.965 0.954 0.916 0.956 0.943 (7) 0.929 0.963 0.952 0.912 0.954 0.939 (6) 0.926 0.961 0.949 0.907 0.951 0.936 (5) 0.922 0.959 0.947 0.902 0.949 0.933 (4) 0.918 0.957 0.944 0.897 0.946 0.929 (3) 0.914 0.955 0.941 0.892 0.943 0.925 (2) 0.910 0.953 0.938 0.887 0.940 0.922 (1) 0.906 0.951 0.935 0.881 0.937 0.918

Mem

ber O

lder

0 0.901 0.948 0.932 0.876 0.934 0.914 1 0.897 0.946 0.929 0.870 0.931 0.910 2 0.893 0.943 0.926 0.865 0.928 0.906 3 0.888 0.941 0.923 0.859 0.924 0.902 4 0.884 0.938 0.920 0.854 0.921 0.897 5 0.880 0.936 0.916 0.848 0.918 0.893 6 0.875 0.933 0.913 0.842 0.914 0.889 7 0.871 0.931 0.910 0.837 0.911 0.885 8 0.866 0.928 0.907 0.831 0.908 0.881 9 0.862 0.926 0.904 0.826 0.904 0.877 10 0.858 0.923 0.900 0.820 0.901 0.872

Age difference equals member age minus beneficiary age.

Page 18 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

LEOFF 1 LEOFF 1 LEOFF 1 LEOFF 2 LEOFF 2 LEOFF 2 Age Option 2 Option 3 Option 4 Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3% 100% 50% 66 2/3%

Mem

ber O

lder

11 0.854 0.921 0.897 0.815 0.898 0.868 12 0.849 0.919 0.894 0.810 0.895 0.864 13 0.845 0.916 0.891 0.804 0.892 0.860 14 0.841 0.914 0.888 0.799 0.888 0.857 15 0.838 0.912 0.886 0.794 0.885 0.853 16 0.834 0.909 0.883 0.790 0.882 0.849 17 0.830 0.907 0.880 0.785 0.879 0.845 18 0.826 0.905 0.877 0.780 0.877 0.842 19 0.823 0.903 0.875 0.776 0.874 0.838 20 0.820 0.901 0.872 0.772 0.871 0.835 21 0.816 0.899 0.870 0.767 0.868 0.832 22 0.813 0.897 0.867 0.763 0.866 0.829 23 0.810 0.895 0.865 0.759 0.863 0.826 24 0.807 0.893 0.863 0.756 0.861 0.823 25 0.804 0.891 0.860 0.752 0.858 0.820 26 0.801 0.890 0.858 0.748 0.856 0.817 27 0.799 0.888 0.856 0.745 0.854 0.814 28 0.796 0.887 0.854 0.742 0.852 0.812 29 0.794 0.885 0.852 0.739 0.850 0.809 30 0.791 0.884 0.850 0.736 0.848 0.807 31 0.789 0.882 0.849 0.733 0.846 0.804 32 0.787 0.881 0.847 0.730 0.844 0.802 33 0.785 0.879 0.845 0.727 0.842 0.800 34 0.783 0.878 0.844 0.725 0.840 0.798 35 0.781 0.877 0.842 0.722 0.839 0.796 36 0.779 0.876 0.841 0.720 0.837 0.794 37 0.777 0.875 0.840 0.717 0.836 0.792 38 0.776 0.874 0.838 0.715 0.834 0.790 39 0.774 0.873 0.837 0.713 0.833 0.789 40 0.772 0.872 0.836 0.711 0.831 0.787

Age difference equals member age minus beneficiary age.

Page 19 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

WSPRS 2 WSPRS 2 WSPRS 2 Age Option 2 Option 3 Option 4

Difference 100% 50% 66 2/3%

Mem

ber Y

oung

er

(20) 0.968 0.984 0.978 (19) 0.965 0.982 0.977 (18) 0.963 0.981 0.975 (17) 0.961 0.980 0.973 (16) 0.958 0.979 0.972 (15) 0.955 0.977 0.970 (14) 0.952 0.976 0.968 (13) 0.949 0.974 0.966 (12) 0.946 0.972 0.964 (11) 0.943 0.971 0.961 (10) 0.940 0.969 0.959 (9) 0.936 0.967 0.957 (8) 0.932 0.965 0.954 (7) 0.929 0.963 0.951 (6) 0.925 0.961 0.949 (5) 0.921 0.959 0.946 (4) 0.917 0.957 0.943 (3) 0.912 0.954 0.940 (2) 0.908 0.952 0.937 (1) 0.904 0.949 0.934

Mem

ber O

lder

0 0.899 0.947 0.930 1 0.895 0.944 0.927 2 0.890 0.942 0.924 3 0.885 0.939 0.921 4 0.881 0.937 0.917 5 0.876 0.934 0.914 6 0.872 0.931 0.911 7 0.867 0.929 0.907 8 0.862 0.926 0.904 9 0.858 0.923 0.901 10 0.853 0.921 0.897

Age difference equals member age minus beneficiary age.

Page 20 of 21 Effective October 1, 2013

Survivor Benefit Option Tables - Continued

WSPRS 2 WSPRS 2 WSPRS 2

Age Option 2 Option 3 Option 4 Difference 100% 50% 66 2/3%

Mem

ber O

lder

11 0.849 0.918 0.894 12 0.845 0.916 0.891 13 0.840 0.913 0.888 14 0.836 0.911 0.884 15 0.832 0.908 0.881 16 0.828 0.906 0.878 17 0.824 0.904 0.876 18 0.820 0.901 0.873 19 0.817 0.899 0.870 20 0.813 0.897 0.867 21 0.810 0.895 0.865 22 0.806 0.893 0.862 23 0.803 0.891 0.860 24 0.800 0.889 0.857 25 0.797 0.887 0.855 26 0.794 0.885 0.853 27 0.791 0.884 0.851 28 0.789 0.882 0.849 29 0.786 0.880 0.847 30 0.784 0.879 0.845 31 0.781 0.877 0.843 32 0.779 0.876 0.841 33 0.777 0.874 0.839 34 0.775 0.873 0.838 35 0.773 0.872 0.836 36 0.771 0.871 0.835 37 0.769 0.869 0.833 38 0.767 0.868 0.832 39 0.766 0.867 0.830 40 0.764 0.866 0.829

Age difference equals member age minus beneficiary age.

Page 21 of 21 Effective October 1, 2013

TAP Annuity Factor Tables

Age PERS 3 SERS 3 TRS 3 Age PERS 3 SERS 3 TRS 3 20 0.0042169 0.0041946 0.0041920 60 0.0058744 0.0057431 0.0057222 21 0.0042300 0.0042066 0.0042039

61 0.0059894 0.0058311 0.0058113

22 0.0042438 0.0042193 0.0042164 62 0.0061045 0.0059442 0.0059039 23 0.0042582 0.0042326 0.0042295

63 0.0062104 0.0060573 0.0060232

24 0.0042742 0.0042466 0.0042432 64 0.0063507 0.0061613 0.0061424 25 0.0042902 0.0042613 0.0042577

65 0.0064910 0.0062697 0.0062514

26 0.0043070 0.0042774 0.0042736 66 0.0066162 0.0064139 0.0063956 27 0.0043247 0.0042937 0.0042896

67 0.0067447 0.0065581 0.0065397

28 0.0043432 0.0043108 0.0043064 68 0.0069238 0.0066850 0.0066679 29 0.0043627 0.0043288 0.0043241

69 0.0071029 0.0068607 0.0068436

30 0.0043833 0.0043477 0.0043427 70 0.0072547 0.0070363 0.0070193 31 0.0044048 0.0043676 0.0043622

71 0.0074763 0.0071870 0.0071714

32 0.0044275 0.0043885 0.0043827 72 0.0076979 0.0074042 0.0073888 33 0.0044512 0.0044104 0.0044042

73 0.0078794 0.0076214 0.0076062

34 0.0044761 0.0044335 0.0044268 74 0.0081568 0.0078013 0.0077883 35 0.0045044 0.0044576 0.0044504

75 0.0084343 0.0080729 0.0080605

36 0.0045321 0.0044830 0.0044752 76 0.0086525 0.0083445 0.0083328 37 0.0045610 0.0045117 0.0045034

77 0.0090048 0.0085604 0.0085514

38 0.0045913 0.0045399 0.0045309 78 0.0093571 0.0089043 0.0088966 39 0.0046231 0.0045696 0.0045599

79 0.0096194 0.0092483 0.0092417

40 0.0046565 0.0046007 0.0045903 80 0.0100755 0.0095080 0.0095047 41 0.0046915 0.0046334 0.0046223

81 0.0105316 0.0099518 0.0099501

42 0.0047329 0.0046677 0.0046559 82 0.0108518 0.0103955 0.0103955 43 0.0047719 0.0047036 0.0046912

83 0.0114528 0.0107092 0.0107135

44 0.0048128 0.0047448 0.0047316 84 0.0120538 0.0112912 0.0112983 45 0.0048555 0.0047860 0.0047721

85 0.0124384 0.0118733 0.0118832

46 0.0049004 0.0048281 0.0048135 86 0.0132401 0.0122503 0.0122661 47 0.0049474 0.0048722 0.0048570

87 0.0140418 0.0130198 0.0130415

48 0.0050029 0.0049185 0.0049026 88 0.0144974 0.0137894 0.0138169 49 0.0050585 0.0049669 0.0049505

89 0.0155741 0.0142343 0.0142708

50 0.0051137 0.0050241 0.0050066 90 0.0166508 0.0146561 0.0153056 51 0.0051715 0.0050813 0.0050628

91 0.0171857 0.0157261 0.0163403

52 0.0052317 0.0051380 0.0051189 92 0.0176874 0.0167961 0.0168734 53 0.0053043 0.0051973 0.0051776

93 0.0192069 0.0172833 0.0173730

54 0.0053770 0.0052590 0.0052387 94 0.0207265 0.0177284 0.0178314 55 0.0054458 0.0053340 0.0053126

95 0.0213235 0.0191972 0.0193355

56 0.0055192 0.0054090 0.0053865 96 0.0218732 0.0206660 0.0208396 57 0.0056101 0.0054812 0.0054589

97 0.0223837 0.0211860 0.0213809

58 0.0057010 0.0055561 0.0055347 98 0.0228513 0.0216560 0.0218723 59 0.0057863 0.0056496 0.0056285

99 0.0232865 0.0220941 0.0223284