Present Value Conversion Factors for Earlier Commencing Date of Annuities of Current and Former Spouses of Deceased Separated Employees

With at least 10 but less than 20 years of creditable service— Age of separated employee at birthday before death Multiplier 26 0.0924 27 0.0979 28 0.1036 29 0.1098 30 0.1164 31 0.1234 32 0.1310 33 0.1388 34 0.1476 35 0.1567 36 0.1663 37 0.1780 38 0.1902 39 0.2036 40 0.2168 41 0.2318 42 0.2477 43 0.2643 44 0.2820 45 0.3010 46 0.3216 47 0.3432 48 0.3667 49 0.3922 50 0.4195 51 0.4489 52 0.4804 53 0.5143 54 0.5510 55 0.5911 56 0.6346 57 0.6822 58 0.7342 59 0.7910 60 0.8537 61 0.9231 With at least 20, but less than 30 years of creditable service— Age of separated employee at birthday before death Multiplier 36 0.1962 37 0.2098 38 0.2240 39 0.2395 40 0.2551 41 0.2725 42 0.2910 43 0.3104 44 0.3310 45 0.3532 46 0.3772 47 0.4025 48 0.4299 49 0.4596 50 0.4914 51 0.5257 52 0.5625 53 0.6021 54 0.6451 55 0.6919 56 0.7429 57 0.7986 58 0.8595 59 0.9263 With at least 30 years of creditable service— Age of separated employee at birthday before death Multiplier 46 0.4736 47 0.5052 48 0.5393 49 0.5762 50 0.6158 51 0.6585 52 0.7045 53 0.7541 54 0.8079 55 0.8665 56 0.9303 [91 FR 37309, June 23, 2026]