Pension Adjustments (PAs) 2015

Transcription

1 Pension Adjustments (PAs) 2015

2 Table of Contents 2015 Pension Adjustments (PAs) 1 Notes and changes for figures Maximum pension School boards Additional Voluntary Contributions Calculating Pension Adjustments (PAs) 2 Step 1: Benefit entitlement (BE) Maximum benefit entitlement Step 2: Pension adjustment (PA) Special Situations 4 Situations requiring special handling BE and PA calculations for part years Disability waiver years of credited service Leave periods Broken service Statutory leaves Prescribed compensation Maximum leave allowance for PA purposes Disability elimination periods Retroactive and pay equity payments Carry-over pay, payroll timing and regular performance supplements Retirement compensation arrangement Multiple T4s, jobs, or employers Past Service Purchases 14 The PA Calculator 15 Instructions Description of precalculated fields The PA Tables 19 Instructions for the one-month table OTCFT employees Maximum PA Instructions for the 12-month table One-month PA Table month PA Table 37 Help Available 52 OMERS Pension Adjustments (PAs) 2015

3 ! 2015 Pension Adjustments (PAs) A pension adjustment (PA) is a deemed Canada Revenue Agency (CRA) value of the benefit a pension plan member accrues during the year. A member s PA in a year reduces the maximum amount they can deduct for RRSP contributions for the next year. All employers who participate in a registered pension plan must calculate a PA for each plan member (this includes covered elected officials and councillors). This guide describes what a PA is and what its components are, and how to calculate PA amounts for different scenarios for a member in OMERS Primary Pension Plan. The instructions and tables in this booklet are for OMERS Primary Pension Plan. Instructions on how to calculate a PA for a member with the 2.33% Supplemental Plan benefit are available online in the OMERS Employer Administration Manual. The OMERS 2015 PA Calculator can be downloaded from our website. It is a Microsoft Excel spreadsheet programmed to calculate OMERS PAs. Simply enter the member s 2015 Primary Plan credited service and contributory earnings, and you will get the PA. You can also use the PA tables at the back of this booklet to calculate PAs. Use the one-month table for members with any amount of Primary Plan credited service. Use the 12-month table only for members who have months of Primary Plan credited service. Notes and changes for Figures The following figures are for 2015 PA calculations Year s Maximum Pensionable Earnings (YMPE): $53, benefit entitlement (BE) maximum: $2, maximum pension adjustment (PA): $24, maximum registered pension plan (RPP) earnings (for PA): $159,034.50! Important! Be sure to advise your payroll department or payroll provider of changes in the PA calculation. Maximum pension The maximum pension limit does not affect the PA calculation method. Calculate the PA using a member s actual contributory earnings (see example 9, page 12). School boards OMERS and the Ontario Teachers Pension Plan calculate credited service differently. Be sure to use the OMERS method when calculating PAs for OMERS members. Additional Voluntary Contributions OMERS calculates the PA for a member s additional voluntary contributions (AVCs).!! OMERS Pension Adjustments (PAs)

4 ! Calculating Pension Adjustments (PAs) Step 1: Using the OMERS benefit entitlement formula, calculate the BE. Step 2: Calculate the pension adjustment using the PA formula. Step 1: Benefit entitlement (BE) The OMERS benefit entitlement formula approximates the amount of lifetime pension earned by the member during the year. BE = 1.325% x Contributory earnings up to the YMPE + 2% x Contributory earnings over the YMPE OMERS BE formula * 1.325% of earnings up to the YMPE, plus 2% of earnings over the YMPE reflects the OMERS benefit formula, which is integrated with the Canada Pension Plan (CPP). An OMERS member has 12 months of credited service and contributory earnings of $60,000 in The YMPE for 2015 is $53,600. Year Calculation BE 2015 (1.325% x $53,600) + [2% x ($60,000 - $53,600)] = $ Example 1 Benefit entitlement calculation (earnings above the YMPE) The BE of $ will be used to calculate the PA. An OMERS member has 12 months of credited service and contributory earnings of $20,000 in The YMPE for 2015 is $53,600. Year Calculation BE % x $20,000 = $ Example 2 Benefit entitlement calculation (earnings below the YMPE) Because the member s contributory earnings are less than the YMPE, use only the first part of the BE equation. Therefore, the BE of $ will be used to calculate the PA. Note: All dollar amounts are displayed to two decimal places, except PAs which are rounded to the nearest dollar. Maximum benefit entitlement The 2015 maximum BE for PA purposes is $2,818.89, even if the member earns a pension benefit greater than this amount.!! OMERS Pension Adjustments (PAs)

5 ! Step 2: Pension Adjustment (PA) Once you have calculated the BE, calculate the PA. PA = 9 x Benefit entitlement (BE) - $600 An OMERS member has contributory earnings of $60,000 in The YMPE for 2015 is $53,600. Year Calculation BE 2015 (1.325% x $53,600) + [2% x ($60,000 - $53,600)] = $ PA 2015 (9 x $838.20) - $600 = $6,944 (rounded to the nearest dollar) Example 3 PA calculation (earnings above the YMPE) If the member s PA exceeds the PA maximum ($24,770 for 2015), report the maximum PA on the member s T4 and the Form 119. The PA is always rounded to the nearest dollar. If the calculation result is a negative number, the PA is zero (0).!! OMERS Pension Adjustments (PAs)

6 ! Special situations Situations requiring special handling Special rules apply if a member does not earn months of credited service in a calendar year. Report a PA for less than months of credited service if, in the year, a member: is hired after January 1, 2015 is an other-than-continuous full-time (OTCFT) employee (includes 10-month employees) retires, terminates, or is laid off does not purchase a disability elimination period that occurred during the year is on disability waiver (OMERS will calculate and report the member s PA for the disability waiver period separately) is on an authorized leave of absence or legal strike and elects not to purchase or is undecided about whether to purchase the leave as credited service is on a statutory leave as set out in the Ontario Employment Standards Act (ESA) and elects not to purchase the leave as credited service (for example, a pregnancy/parental leave or family medical leave the member elects not to purchase) attains years of credited service and stops contributing for part of the year. In addition, treat the PA differently for: members who died during the year terminated or retired members receiving retroactive pay (including carry-over pay or regular performance supplements) or pay equity payments of contributory earnings.!! OMERS Pension Adjustments (PAs)

7 ! BE and PA calculations for part years If a member receives less than months of credited service during a year, both the BE and the $600 components of the PA calculation must be pro-rated for the months of credited service. Contributory earnings must be annualized for the BE calculation. A member has 6.58 months of credited service in 2015, and contributory earnings of $20,000. Note: The method you use to calculate the credited service does not affect the PA calculation. Example 4 Pension adjustment calculation for less than months 1. Annualize the member s contributory earnings: Divide the member s contributory earnings by the number of months of credited service and multiply by months. ($20, ) x = $36, (annualized contributory earnings) 2. Calculate the annualized BE: 1.325% x $36, = $ Since the member s contributory earnings are lower than the YMPE, use only the first part of the BE formula. See example 2 on page 2. If the member s annualized BE exceeds the maximum E ($2, for 2015) at this point, carry the maximum BE into Step Pro-rate the BE for the actual months of credited service: Annualized (or maximum) BE x (months of credited service months) $ x ( ) = $ Pro-rate $2, (2015 maximum BE) to reflect the member s credited service: $2, x ( ) = $1, Calculate the PA using the pro-rated or maximum BE from steps 3 and 4 (whichever is lower) and pro-rate the $600: PA = 9 x BE [$600 x (months of credited service months) = 9 x $265 [$600 x ( )] = $2,056 (rounded to the nearest dollar) If the member s PA exceeds the PA maximum ($24,770 for 2015), report the maximum PA on the member s T4 and the Form 119.!! OMERS Pension Adjustments (PAs)

8 ! Disability waiver Calculate the PA and issue a T4 for the part of the year the member was at work and contributing to OMERS, AND for any disability elimination period purchased. (OMERS will calculate the PA and issue a T4A for the disability waiver period, including approved rehabilitative employment programs.) The elimination period is normally the time between the date a member s disability occurs and the date any OMERS disability benefit (pension or waiver) begins. We need current information and addresses for members on disability waiver or in rehabilitation programs. Please promptly report any changes. A member was disabled from February 1 through November 30 and purchased two months of the disability elimination period. The waiver was effective June 1: Calculate the 2015 PA for the two months credited service Add two months purchased elimination period No PA is reported for the unpurchased elimination period January and December February and March April and May Example 5 Disability elimination period and waiver of contribution OMERS reports a PA for the waiver period June 1 through November years of credited service Once a member reaches years ( months) of credited service, they no longer accrue credited service in OMERS. Report a PA only for the service up to the date that the member reaches months of credited service. Report a PA of nil on the T4s for members who have reached years of credited service in a prior reporting year. A member works 12 months in On April 20, 2015, the member accrues years ( months) of credited service. For the period: January 1 through April 20 April 21 through December 31 Calculate the 2015 PA based on 3.62 months credited service (110 days) No contributions are made and no PA is reported Example years of credited service 2016 and later years A PA of nil is reported!! OMERS Pension Adjustments (PAs)

9 ! Leave periods Report the PA on the member s T4 or a revised PA on an amended T4, for each year in which the leave or period of reduced pay occurs. PAs and revised PAs are always reported for the calendar year in which the service occurs. For leaves extending over two or more years, report a PA for each year. Broken service The basic rule: Do NOT include leave periods (except for statutory leaves as defined by the Ontario Employment Standards Act [ESA], for example, a pregnancy/parental leave) in the PA unless the member elects to buy all or part of the leave. The details: If a member elects to buy the leave On or before April 30 of the year following the year in which the leave ends (CRA deadline). After April 30 of the year following the year in which the leave ends. PA reporting: Include the leave in the member s PA. If the member s T4 is already issued, recalculate the PA and re-issue the T4 with the revised PA. If your Form 119 is submitted, notify OMERS in writing of the revised PA. OMERS will apply to CRA for a past service pension adjustment (PSPA). Important! If the member elects to buy the leave before the CRA deadline, but does not pay for it by OMERS purchase deadline (December 31 of the year following the year in which the leave ends), the PA reported for each affected year will stand, even though the member doesn t acquire the service. Statutory leaves Statutory leaves as set out by ESA include the following types of leaves: pregnancy/parental emergency and family medical period of postponement (reservist leave)* organ donor. The basic rule: Assume the member will purchase the leave period and include it in the PA unless the member elects, in writing, NOT to purchase it. The details: If a member elects not to buy a leave period after you have submitted the T4 to CRA, the PAs cannot be revised. The PA reported for each affected year will stand, even though the member doesn t acquire the service. *Only the period of postponement following a reservist leave or period selected by employers for matching contribution coverage, not the reservist leave itself. OMERS Pension Adjustments (PAs)

10 ! If a member initially elects not to purchase a leave period and subsequently elects to purchase it: on or before April 30 of the year following the year in which the leave ends, include the leave in the member s PA: o If the member s T4 is already issued, recalculate the PA and re-issue the T4 with the revised PA. o If your Form 119 is submitted, notify OMERS in writing of the revised PA. after April 30 of the year following the year in which the leave ends, OMERS will report a past service pension adjustment (PSPA) to CRA for approval. Prescribed compensation CRA requires that the PA be calculated on compensation equal to the contributory earnings the member would have received had there been no leave or period of reduced pay. If a member who is on leave would normally have received a pay increase during the period, the earnings on which the PA is calculated must include the increase. This is the member s prescribed compensation. Maximum leave allowance for PA purposes Once a member reaches the maximum leave allowance for PA purposes, the PA process no longer applies. Leave periods beyond the maximum fall under PSPA rules, and will be handled by OMERS. OMERS keeps track of the total leave purchased by members and will advise you when a member approaches their maximum leave allowance. Maximum leave allowance for PA purposes = Five years of any authorized leave + An additional three years for a pregnancy and/or parental leave following the birth or adoption of a child (maximum 12 months per event) Maximum leave allowance for PA purposes!! OMERS Pension Adjustments (PAs)

11 ! Disability elimination periods A member has until the end of the year in which the elimination period occurred to purchase all or part of the period. When a member elects to purchase all or part of a disability elimination period, the employer must pay the normal matching contributions, and the member s cost is calculated using deemed earnings. Calculate the member s PA and issue the T4 as if the purchased period were part of the regular credited service. Use the member s prescribed compensation as the earnings for the purchased period when calculating the PA. If a member chooses not to buy the disability elimination period, calculate the PA and issue the T4 for the actual months of credited service and annualized contributory earnings for the year.!! OMERS Pension Adjustments (PAs)

12 ! Retroactive and pay equity payments Note: retroactive and pay equity payment information are reported differently for OMERS and CRA. For OMERS, please follow the reporting guidelines in the Annual reporting of membership information (Form 119) reference materials. When a member receives a retroactive or pay equity payment of contributory earnings, recalculate the PA to reflect the additional earnings. Add the contributory earnings for the retroactive payment to the member s regular contributory earnings for the year in which the payment is received and calculate the PA. Do not allocate retroactive payments to past years (as you would for the OMERS Form 119). Report the PA on the member s T4, even if the member retired or terminated during the year. If a member has retired or terminated, recalculate the PA including the retroactive contributory earnings for the last year for which you calculated a PA. (Do not allocate a retroactive or pay equity payment to past years.) Subtract the original PA from the recalculated PA. Report the difference between the two PAs on a T4 in the year the payment was received. Reminder Report the change in earnings and PA on the Form 119 If the member retired in 2000 or later, use 1.325% in the BE calculation. If the member retired in 1999 or earlier, please contact OMERS Client Services. Example: A 1999 PA of $1,506 was calculated on contributory earnings of $18,000 for a member who retired on December 31, In 2015, the member contributes to OMERS on a retroactive payment of $3,000. Recalculate the 1999 PA using the appropriate 1999 figures, as follows: BE = 1.3% x ($18,000 + $3,000) = $ PA = 9 x $273 - $600* = $1,857 (rounded to the nearest dollar) Example 7 PA for post-retirement retroactive pay Subtract the original PA of $1,506 from the new PA of $1,857 and report the difference, $351, as the PA on a 2015 T4. * The offset in the PA formula changed from $1,000 to $600 as of January 1, For a member who retired before 1997, use a $1,000 offset in the PA formula. A retroactive or pay equity payment does not always affect a member s benefit entitlement. The BE and PA are not recalculated if a PA would not normally be calculated. For example: the member is already at the maximum BE for the year in which the pay is to be included; or the member has accrued years of service and the last PA reported was $0. If a member has a leave period or disability waiver during a year in which a PA must be calculated for a retroactive or pay equity payment, special rules apply. Please contact OMERS for assistance.!! OMERS Pension Adjustments (PAs)

13 ! Carry-over pay, payroll timing and regular performance supplements If a member terminates employment one year and receives their last pay in the following year, treat the carry-over pay like a retroactive payment. The following applies to a performance supplement only when it is your policy to attribute the payment of the supplement to the previous year. Step 1: Step 2: Step 3: Calculate and report the PA in the year the member terminates employment. Do not include the carry-over pay in the calculation. In the following year, recalculate the prior year s PA with the carry-over included. Subtract the original PA from the new, recalculated PA. Report the difference on a T4 in the year the carry-over was paid. An OMERS member terminates employment in December 2015 and receives her last pay in January Contributory earnings $60,000 $1,380 (carry-over) Credited service 12 months 0 PA reported on T4 $6,944 See below Example 8 PA for carry-over pay PA adjusted in 2015 Contributory earnings $61,380 Credited service 12 months PA reported on 2016 T4 $7,192 - $6,944 = $248 Note: If a member has terminated employment, do not include any performance supplement that is, as a matter of your policy, not regularly attributed to prior years, in the PA. These earnings are reported in the year they are received and, for OMERS purposes, beyond the termination date and excluded from all OMERS reporting.!! OMERS Pension Adjustments (PAs)

14 ! Retirement compensation arrangement Calculate PAs for high-earning members making contributions to the retirement compensation arrangement (RCA) exactly as you would for any other member. s in this earnings range may reach or surpass the maximum PA limit ($24,770 for 2015), even if their credited service is less than months. If a member receives less than months of credited service during a year, both the BE and the $600 components of the PA calculation must be pro-rated for the months of credited service. Contributory earnings must be annualized for the BE calculation. An OMERS member has 7.00 months of credited service and contributory earnings of $150,000 in The YMPE is $53, Annualize the member s contributory earnings: Divide the member s contributory earnings by the number of months of credited service and multiply by months. ($150, ) x = $257, (annualized contributory earnings) 2. Calculate the annualized BE. BE = 1.325% x $53,600 + [2% x ($257, $53,600)] = $4, Since the member s annualized BE exceeds the maximum BE ($2, for 2015), carry the maximum BE to the next step. Pro-rate $2, (2015 maximum BE) to reflect the member s credited service. $2, x ( ) = $1, Example 9 PA calculation for RCA pension 4. Calculate the PA using the pro-rated maximum BE and pro-rate the $600. PA = 9 x BE [$600 x (months of credited service months)] = 9 x $1, [$600 x ( )] = $14, (rounded to the nearest dollar) Report the PA of $14,449 on the member s T4 and Form 119.!! OMERS Pension Adjustments (PAs)

15 ! Multiple T4s, jobs, or employers Two (or more) T4s may need to be issued to an employee in one taxation year to comply with Workplace Safety and Insurance Board (WSIB) or federal regulations. For example, issue two T4s if an employee holds two separate jobs, or where a member terminates and is rehired during the year. CRA requires separate PAs to be reported when two T4s are issued. Calculate the PAs for the less than months of service on each T4. The PAs added together should be close to the PA the member would have if only one PA was calculated and one T4 issued for the year. The maximum credited service with one employer allowed in one calendar year for PA purposes is months. If a member holding two jobs (and/or two T4s) with one employer earns more than months of credited service in a year, please ask CRA or OMERS for assistance. If a member works for more than one employer, each employer calculates the member s PA independently. Do not co-ordinate PAs with another employer.!! OMERS Pension Adjustments (PAs)

16 ! Past service purchases The Income Tax Act has rules, limits and processes for dealing with past service, optional service or buy-back purchases. OMERS will calculate and report to CRA a past service pension adjustment (PSPA) for any post-1989 service credited to a member as past or optional service (including a leave period a member elects to purchase after the CRA deadline). Report the member s election to purchase past service to OMERS on the appropriate election form. Do not revise PAs or T4s when the service is purchased as past service under CRA rules. OMERS will apply to CRA for certification of a PSPA before the purchase can be completed and before OMERS can include the purchased service in any benefit calculation. A PSPA greater than zero will be subtracted from the member s RRSP room. A member purchasing post-1989 past service may need to deregister RRSP funds to create room for a PSPA before the purchase can be completed. For a member purchasing pre-1990 service, please refer to the OMERS Employer Administration Manual for details.!! OMERS Pension Adjustments (PAs)

17 ! The PA calculator The PA Calculator is an Excel spreadsheet. Use it to calculate PAs for both NRA 60 and NRA 65 members. Normal retirement age does not affect PA calculations. Record the PA in Box 52 on the member s 2015 T4. Save the PA Calculator as directed on the landing page. Instructions Have ready the member s 2015 credited service and contributory earnings. Step 1: Open the file and enable the macros. If you are using Microsoft Office 2003 or older, the following message will appear. Click Enable Macros. If you are using Microsoft Office 2007 or newer, the PA calculator will open. Click Options OMERS Pension Adjustments (PAs)

18 ! Select Enable this content. Click OK. Step 2: Calculate the member s PA. Important! Do not delete row #4. The PA formulas are contained here, and the spreadsheet will not work if these are deleted or modified. Click Calculate PA. OMERS Pension Adjustments (PAs)

19 ! The following form appears. Enter member s: Group number (optional) Name (optional) SIN (optional) 2015 credited service in months, rounded to two decimal places 2015 contributory earnings. The PA will appear in the PA to Report field. Round the answer to the nearest dollar. Click ADD to Sheet, the information you entered and the PA will be saved and recorded on the spreadsheet. Enter new data for another PA calculation. Click Exit to Sheet to return to the spreadsheet. On the spreadsheet will be: the data you input the PA calculations you added to the spreadsheet in the order they were entered the numbers used in the BE and PA calculation (refer to the chart on the next page).!! OMERS Pension Adjustments (PAs)

20 ! Description of precalculated fields Annualize Shows whether the contributory earnings used in the BE calculation are annualized (Yes or No). Annualized earnings Contributory earnings used in the BE calculation (annualized when a member has less than months of credited service). Pension formula for 2015 Max BE BE PA offset PA to Report The accrued OMERS pension benefit for 2015 (pro-rated for members with less than months of credited service). Indicates whether the BE is over the 2015 maximum of $2, (Yes or No). Benefit entitlement $600 for members with months of credited service (pro-rated for members with less than months of credited service). The member s PA (round this amount to the nearest dollar).!! OMERS Pension Adjustments (PAs)

21 ! The PA tables The PA tables can be used for both normal retirement age 60 and 65 members. Normal retirement age does not affect PA calculations. The tables use an average within the range of earnings, so compared to the PA Calculator, results may vary by about $1.00. Record the PA in Box 52 on the member s 2015 T4. There is a one-month and a 12-month PA table: Use the one-month table for members with any amount of credited service (0.01 months to months) Use the 12-month table at the end of 2015 for continuous full-time members who have months of credited service!! OMERS Pension Adjustments (PAs)

22 ! Instructions for the one-month table Use the member s 2015 credited service (Step 1) and actual monthly contributory earnings (Step 2). Identify the PA in the table corresponding to the monthly contributory earnings (Step 3). Multiply this PA by the 2015 credited service (Step 4), then round to the nearest dollar (Step 5). A member terminates employment and OMERS membership in the plan on April 29, The member is a full-time employee who earns $ per week. Step 1: Determine the 2015 credited service in months = weeks (Jan. 1 to Apr. 29) weeks x = 3.92 months Calendar days, hours, pay periods or working days can also be used to calculate the credited service. Step 2: Determine the actual monthly contributory earnings = actual earnings months of credited service = (17.00 x $865.38) 3.92 months = $3, Example 10 Using the one-month PA table to calculate a PA Step 3: Step 4: Step 5: Find the PA in the one-month PA table listed for the actual monthly contributory earnings The PA listed for $3, = $397 Multiply the PA by the 2015 credited service = $397 x 3.92 months = $1, Round to the nearest dollar = $1,556!! OMERS Pension Adjustments (PAs)

23 ! OTCFT employees The same method works for OTCFT employees. If the member in Example 10 works half the time of a full-time employee, the member would have 1.96 months of credited service and earn: $ x weeks = $7, The monthly salary rate would be: $7, months = $3, The PA for $3, is: $397 Example 11 Using the one-month PA table to calculate a PA for an OTCFT member Multiply the PA by the 2015 credited service: $397 x 1.96 months = $ Rounded to the nearest dollar: $778 Maximum PA The one-month table shows PAs calculated from $0 to the maximum monthly salary of $13, For employees whose monthly salary is $13, or higher, use the monthly PA of $2,064. A member has 7.45 months of credited service and a monthly salary rate of $14,000. The PA for 7.45 months of credited service Rounded to the nearest dollar: $15,377 = 7.45 x $2,064 = $15, Example 12 Using the one-month PA table to calculate PAs over the maximum Instructions for the 12-month table Use this table at the end of 2015 for full-time members with months of credited service. Find the correct salary range of the actual contributory earnings and record the PA as required. OMERS Pension Adjustments (PAs)

24 2015 Pension Adjustments 1 month of credited service One-month PA table , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

25 2015 Pension Adjustments 1 month of credited service One-month PA table 1, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

26 2015 Pension Adjustments 1 month of credited service One-month PA table 2, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

27 2015 Pension Adjustments 1 month of credited service One-month PA table 3, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

28 2015 Pension Adjustments 1 month of credited service One-month PA table 4, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

29 2015 Pension Adjustments 1 month of credited service One-month PA table 4, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

30 2015 Pension Adjustments 1 month of credited service One-month PA table 5, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , Pension Adjustments (PAs) h

31 2015 Pension Adjustments 1 month of credited service One-month PA table 6, , , , , , , , ,007 6, , , , , , , , ,007 6, , , , , , , , ,008 6, , , , , , , , ,009 6, , , , , , , , ,010 6, , , , , , , , ,011 6, , , , , , , , ,012 6, , , , , , , , ,013 6, , , , , , , , ,014 6, , , , , , , , ,015 6, , , , , , , , ,016 6, , , , , , , , ,016 6, , , , , , , , ,017 6, , , , , , , , ,018 6, , , , , , , , ,019 6, , , , , , , , ,020 6, , , , , , , , ,021 6, , , , , , , , ,022 6, , , , , , , , ,023 6, , , , , , , , ,024 6, , , , , , , , ,025 6, , , , , , , , ,025 6, , , , , , , , ,026 6, , , , , , , , ,027 6, , , , , , , , ,028 6, , , , , , , , ,029 6, , , , , , , , ,030 6, , , , , , , , ,031 6, , , , , , , , ,032 6, , , , , , , , ,033 6, , , , , , , , ,034 6, , , , , , , , ,034 6, , , , , , , , ,035 6, , , , , , , , ,036 6, , , , , , , , ,037 6, , , , , , , , ,038 6, , , , , , , , ,039 6, , , , , , , , ,040 6, , , , , , ,000 7, , ,041 6, , , , , , ,001 7, , ,042 6, , , , , , ,002 7, , ,043 6, , , , , , ,003 7, , ,043 6, , , , , , ,004 7, , ,044 6, , , , , , ,005 7, , ,045 6, , , , , , ,006 7, , ,046 Pension Adjustments (PAs) h

32 2015 Pension Adjustments 1 month of credited service One-month PA table 7, , ,047 7, , ,088 8, , ,128 8, , ,169 7, , ,048 7, , ,088 8, , ,129 8, , ,169 7, , ,049 7, , ,089 8, , ,130 8, , ,170 7, , ,050 7, , ,090 8, , ,131 8, , ,171 7, , ,051 7, , ,091 8, , ,132 8, , ,172 7, , ,052 7, , ,092 8, , ,133 8, , ,173 7, , ,052 7, , ,093 8, , ,133 8, , ,174 7, , ,053 7, , ,094 8, , ,134 8, , ,175 7, , ,054 7, , ,095 8, , ,135 8, , ,176 7, , ,055 7, , ,096 8, , ,136 8, , ,177 7, , ,056 7, , ,097 8, , ,137 8, , ,178 7, , ,057 7, , ,097 8, , ,138 8, , ,178 7, , ,058 7, , ,098 8, , ,139 8, , ,179 7, , ,059 7, , ,099 8, , ,140 8, , ,180 7, , ,060 7, , ,100 8, , ,141 8, , ,181 7, , ,061 7, , ,101 8, , ,142 8, , ,182 7, , ,061 7, , ,102 8, , ,142 8, , ,183 7, , ,062 7, , ,103 8, , ,143 8, , ,184 7, , ,063 7, , ,104 8, , ,144 8, , ,185 7, , ,064 7, , ,105 8, , ,145 8, , ,186 7, , ,065 7, , ,106 8, , ,146 8, , ,187 7, , ,066 7, , ,106 8, , ,147 8, , ,187 7, , ,067 7, , ,107 8, , ,148 8, , ,188 7, , ,068 7, , ,108 8, , ,149 8, , ,189 7, , ,069 7, , ,109 8, , ,150 8, , ,190 7, , ,070 7, , ,110 8, , ,151 8, , ,191 7, , ,070 7, , ,111 8, , ,151 8, , ,192 7, , ,071 7, , ,112 8, , ,152 8, , ,193 7, , ,072 7, , ,113 8, , ,153 8, , ,194 7, , ,073 7, , ,114 8, , ,154 8, , ,195 7, , ,074 7, , ,115 8, , ,155 8, , ,196 7, , ,075 7, , ,115 8, , ,156 8, , ,196 7, , ,076 7, , ,116 8, , ,157 8, , ,197 7, , ,077 7, , ,117 8, , ,158 8, , ,198 7, , ,078 7, , ,118 8, , ,159 8, , ,199 7, , ,079 8, , ,119 8, , ,160 8, , ,200 7, , ,079 8, , ,120 8, , ,160 8, , ,201 7, , ,080 8, , ,121 8, , ,161 8, , ,202 7, , ,081 8, , ,122 8, , ,162 8, , ,203 7, , ,082 8, , ,123 8, , ,163 8, , ,204 7, , ,083 8, , ,124 8, , ,164 8, , ,205 7, , ,084 8, , ,124 8, , ,165 8, , ,205 7, , ,085 8, , ,125 8, , ,166 8, , ,206 7, , ,086 8, , ,126 8, , ,167 8, , ,207 7, , ,087 8, , ,127 8, , ,168 8, , ,208 Pension Adjustments (PAs) h

33 2015 Pension Adjustments 1 month of credited service One-month PA table 8, , ,209 8, , ,250 8, , ,290 9, , ,331 8, , ,210 8, , ,250 8, , ,291 9, , ,331 8, , ,211 8, , ,251 8, , ,292 9, , ,332 8, , ,212 8, , ,252 8, , ,293 9, , ,333 8, , ,213 8, , ,253 8, , ,294 9, , ,334 8, , ,214 8, , ,254 8, , ,295 9, , ,335 8, , ,214 8, , ,255 8, , ,295 9, , ,336 8, , ,215 8, , ,256 8, , ,296 9, , ,337 8, , ,216 8, , ,257 8, , ,297 9, , ,338 8, , ,217 8, , ,258 8, , ,298 9, , ,339 8, , ,218 8, , ,259 9, , ,299 9, , ,340 8, , ,219 8, , ,259 9, , ,300 9, , ,340 8, , ,220 8, , ,260 9, , ,301 9, , ,341 8, , ,221 8, , ,261 9, , ,302 9, , ,342 8, , ,222 8, , ,262 9, , ,303 9, , ,343 8, , ,223 8, , ,263 9, , ,304 9, , ,344 8, , ,223 8, , ,264 9, , ,304 9, , ,345 8, , ,224 8, , ,265 9, , ,305 9, , ,346 8, , ,225 8, , ,266 9, , ,306 9, , ,347 8, , ,226 8, , ,267 9, , ,307 9, , ,348 8, , ,227 8, , ,268 9, , ,308 9, , ,349 8, , ,228 8, , ,268 9, , ,309 9, , ,349 8, , ,229 8, , ,269 9, , ,310 9, , ,350 8, , ,230 8, , ,270 9, , ,311 9, , ,351 8, , ,231 8, , ,271 9, , ,312 9, , ,352 8, , ,232 8, , ,272 9, , ,313 9, , ,353 8, , ,232 8, , ,273 9, , ,313 9, , ,354 8, , ,233 8, , ,274 9, , ,314 9, , ,355 8, , ,234 8, , ,275 9, , ,315 9, , ,356 8, , ,235 8, , ,276 9, , ,316 9, , ,357 8, , ,236 8, , ,277 9, , ,317 9, , ,358 8, , ,237 8, , ,277 9, , ,318 9, , ,358 8, , ,238 8, , ,278 9, , ,319 9, , ,359 8, , ,239 8, , ,279 9, , ,320 9, , ,360 8, , ,240 8, , ,280 9, , ,321 9, , ,361 8, , ,241 8, , ,281 9, , ,322 9, , ,362 8, , ,241 8, , ,282 9, , ,322 9, , ,363 8, , ,242 8, , ,283 9, , ,323 9, , ,364 8, , ,243 8, , ,284 9, , ,324 9, , ,365 8, , ,244 8, , ,285 9, , ,325 9, , ,366 8, , ,245 8, , ,286 9, , ,326 9, , ,367 8, , ,246 8, , ,286 9, , ,327 9, , ,367 8, , ,247 8, , ,287 9, , ,328 9, , ,368 8, , ,248 8, , ,288 9, , ,329 9, , ,369 8, , ,249 8, , ,289 9, , ,330 9, , ,370 Pension Adjustments (PAs) h

34 2015 Pension Adjustments 1 month of credited service One-month PA table 9, , ,371 9, , ,412 9, , ,452 10, , ,493 9, , ,372 9, , ,412 9, , ,453 10, , ,493 9, , ,373 9, , ,413 9, , ,454 10, , ,494 9, , ,374 9, , ,414 9, , ,455 10, , ,495 9, , ,375 9, , ,415 9, , ,456 10, , ,496 9, , ,376 9, , ,416 9, , ,457 10, , ,497 9, , ,376 9, , ,417 9, , ,457 10, , ,498 9, , ,377 9, , ,418 9, , ,458 10, , ,499 9, , ,378 9, , ,419 9, , ,459 10, , ,500 9, , ,379 9, , ,420 9, , ,460 10, , ,501 9, , ,380 9, , ,421 9, , ,461 10, , ,502 9, , ,381 9, , ,421 9, , ,462 10, , ,502 9, , ,382 9, , ,422 9, , ,463 10, , ,503 9, , ,383 9, , ,423 9, , ,464 10, , ,504 9, , ,384 9, , ,424 9, , ,465 10, , ,505 9, , ,385 9, , ,425 9, , ,466 10, , ,506 9, , ,385 9, , ,426 9, , ,466 10, , ,507 9, , ,386 9, , ,427 9, , ,467 10, , ,508 9, , ,387 9, , ,428 9, , ,468 10, , ,509 9, , ,388 9, , ,429 9, , ,469 10, , ,510 9, , ,389 9, , ,430 9, , ,470 10, , ,511 9, , ,390 9, , ,430 9, , ,471 10, , ,511 9, , ,391 9, , ,431 9, , ,472 10, , ,512 9, , ,392 9, , ,432 9, , ,473 10, , ,513 9, , ,393 9, , ,433 9, , ,474 10, , ,514 9, , ,394 9, , ,434 9, , ,475 10, , ,515 9, , ,394 9, , ,435 9, , ,475 10, , ,516 9, , ,395 9, , ,436 9, , ,476 10, , ,517 9, , ,396 9, , ,437 9, , ,477 10, , ,518 9, , ,397 9, , ,438 9, , ,478 10, , ,519 9, , ,398 9, , ,439 10, , ,479 10, , ,520 9, , ,399 9, , ,439 10, , ,480 10, , ,520 9, , ,400 9, , ,440 10, , ,481 10, , ,521 9, , ,401 9, , ,441 10, , ,482 10, , ,522 9, , ,402 9, , ,442 10, , ,483 10, , ,523 9, , ,403 9, , ,443 10, , ,484 10, , ,524 9, , ,403 9, , ,444 10, , ,484 10, , ,525 9, , ,404 9, , ,445 10, , ,485 10, , ,526 9, , ,405 9, , ,446 10, , ,486 10, , ,527 9, , ,406 9, , ,447 10, , ,487 10, , ,528 9, , ,407 9, , ,448 10, , ,488 10, , ,529 9, , ,408 9, , ,448 10, , ,489 10, , ,529 9, , ,409 9, , ,449 10, , ,490 10, , ,530 9, , ,410 9, , ,450 10, , ,491 10, , ,531 9, , ,411 9, , ,451 10, , ,492 10, , ,532 Pension Adjustments (PAs) h

35 2015 Pension Adjustments 1 month of credited service One-month PA table 10, , ,533 10, , ,574 10, , ,614 10, , ,655 10, , ,534 10, , ,574 10, , ,615 10, , ,655 10, , ,535 10, , ,575 10, , ,616 10, , ,656 10, , ,536 10, , ,576 10, , ,617 10, , ,657 10, , ,537 10, , ,577 10, , ,618 10, , ,658 10, , ,538 10, , ,578 10, , ,619 11, , ,659 10, , ,538 10, , ,579 10, , ,619 11, , ,660 10, , ,539 10, , ,580 10, , ,620 11, , ,661 10, , ,540 10, , ,581 10, , ,621 11, , ,662 10, , ,541 10, , ,582 10, , ,622 11, , ,663 10, , ,542 10, , ,583 10, , ,623 11, , ,664 10, , ,543 10, , ,583 10, , ,624 11, , ,664 10, , ,544 10, , ,584 10, , ,625 11, , ,665 10, , ,545 10, , ,585 10, , ,626 11, , ,666 10, , ,546 10, , ,586 10, , ,627 11, , ,667 10, , ,547 10, , ,587 10, , ,628 11, , ,668 10, , ,547 10, , ,588 10, , ,628 11, , ,669 10, , ,548 10, , ,589 10, , ,629 11, , ,670 10, , ,549 10, , ,590 10, , ,630 11, , ,671 10, , ,550 10, , ,591 10, , ,631 11, , ,672 10, , ,551 10, , ,592 10, , ,632 11, , ,673 10, , ,552 10, , ,592 10, , ,633 11, , ,673 10, , ,553 10, , ,593 10, , ,634 11, , ,674 10, , ,554 10, , ,594 10, , ,635 11, , ,675 10, , ,555 10, , ,595 10, , ,636 11, , ,676 10, , ,556 10, , ,596 10, , ,637 11, , ,677 10, , ,556 10, , ,597 10, , ,637 11, , ,678 10, , ,557 10, , ,598 10, , ,638 11, , ,679 10, , ,558 10, , ,599 10, , ,639 11, , ,680 10, , ,559 10, , ,600 10, , ,640 11, , ,681 10, , ,560 10, , ,601 10, , ,641 11, , ,682 10, , ,561 10, , ,601 10, , ,642 11, , ,682 10, , ,562 10, , ,602 10, , ,643 11, , ,683 10, , ,563 10, , ,603 10, , ,644 11, , ,684 10, , ,564 10, , ,604 10, , ,645 11, , ,685 10, , ,565 10, , ,605 10, , ,646 11, , ,686 10, , ,565 10, , ,606 10, , ,646 11, , ,687 10, , ,566 10, , ,607 10, , ,647 11, , ,688 10, , ,567 10, , ,608 10, , ,648 11, , ,689 10, , ,568 10, , ,609 10, , ,649 11, , ,690 10, , ,569 10, , ,610 10, , ,650 11, , ,691 10, , ,570 10, , ,610 10, , ,651 11, , ,691 10, , ,571 10, , ,611 10, , ,652 11, , ,692 10, , ,572 10, , ,612 10, , ,653 11, , ,693 10, , ,573 10, , ,613 10, , ,654 11, , ,694 Pension Adjustments (PAs) h

36 2015 Pension Adjustments 1 month of credited service One-month PA table 11, , ,695 11, , ,736 11, , ,776 11, , ,817 11, , ,696 11, , ,736 11, , ,777 11, , ,817 11, , ,697 11, , ,737 11, , ,778 11, , ,818 11, , ,698 11, , ,738 11, , ,779 11, , ,819 11, , ,699 11, , ,739 11, , ,780 11, , ,820 11, , ,700 11, , ,740 11, , ,781 11, , ,821 11, , ,700 11, , ,741 11, , ,781 11, , ,822 11, , ,701 11, , ,742 11, , ,782 11, , ,823 11, , ,702 11, , ,743 11, , ,783 11, , ,824 11, , ,703 11, , ,744 11, , ,784 11, , ,825 11, , ,704 11, , ,745 11, , ,785 11, , ,826 11, , ,705 11, , ,745 11, , ,786 11, , ,826 11, , ,706 11, , ,746 11, , ,787 11, , ,827 11, , ,707 11, , ,747 11, , ,788 11, , ,828 11, , ,708 11, , ,748 11, , ,789 11, , ,829 11, , ,709 11, , ,749 11, , ,790 11, , ,830 11, , ,709 11, , ,750 11, , ,790 11, , ,831 11, , ,710 11, , ,751 11, , ,791 11, , ,832 11, , ,711 11, , ,752 11, , ,792 11, , ,833 11, , ,712 11, , ,753 11, , ,793 11, , ,834 11, , ,713 11, , ,754 11, , ,794 11, , ,835 11, , ,714 11, , ,754 11, , ,795 11, , ,835 11, , ,715 11, , ,755 11, , ,796 11, , ,836 11, , ,716 11, , ,756 11, , ,797 11, , ,837 11, , ,717 11, , ,757 11, , ,798 11, , ,838 11, , ,718 11, , ,758 11, , ,799 12, , ,839 11, , ,718 11, , ,759 11, , ,799 12, , ,840 11, , ,719 11, , ,760 11, , ,800 12, , ,841 11, , ,720 11, , ,761 11, , ,801 12, , ,842 11, , ,721 11, , ,762 11, , ,802 12, , ,843 11, , ,722 11, , ,763 11, , ,803 12, , ,844 11, , ,723 11, , ,763 11, , ,804 12, , ,844 11, , ,724 11, , ,764 11, , ,805 12, , ,845 11, , ,725 11, , ,765 11, , ,806 12, , ,846 11, , ,726 11, , ,766 11, , ,807 12, , ,847 11, , ,727 11, , ,767 11, , ,808 12, , ,848 11, , ,727 11, , ,768 11, , ,808 12, , ,849 11, , ,728 11, , ,769 11, , ,809 12, , ,850 11, , ,729 11, , ,770 11, , ,810 12, , ,851 11, , ,730 11, , ,771 11, , ,811 12, , ,852 11, , ,731 11, , ,772 11, , ,812 12, , ,853 11, , ,732 11, , ,772 11, , ,813 12, , ,853 11, , ,733 11, , ,773 11, , ,814 12, , ,854 11, , ,734 11, , ,774 11, , ,815 12, , ,855 11, , ,735 11, , ,775 11, , ,816 12, , ,856 Pension Adjustments (PAs) h

37 2015 Pension Adjustments 1 month of credited service One-month PA table 12, , ,857 12, , ,898 12, , ,938 12, , ,979 12, , ,858 12, , ,898 12, , ,939 12, , ,979 12, , ,859 12, , ,899 12, , ,940 12, , ,980 12, , ,860 12, , ,900 12, , ,941 12, , ,981 12, , ,861 12, , ,901 12, , ,942 12, , ,982 12, , ,862 12, , ,902 12, , ,943 12, , ,983 12, , ,862 12, , ,903 12, , ,943 12, , ,984 12, , ,863 12, , ,904 12, , ,944 12, , ,985 12, , ,864 12, , ,905 12, , ,945 12, , ,986 12, , ,865 12, , ,906 12, , ,946 12, , ,987 12, , ,866 12, , ,907 12, , ,947 12, , ,988 12, , ,867 12, , ,907 12, , ,948 12, , ,988 12, , ,868 12, , ,908 12, , ,949 12, , ,989 12, , ,869 12, , ,909 12, , ,950 12, , ,990 12, , ,870 12, , ,910 12, , ,951 12, , ,991 12, , ,871 12, , ,911 12, , ,952 12, , ,992 12, , ,871 12, , ,912 12, , ,952 12, , ,993 12, , ,872 12, , ,913 12, , ,953 12, , ,994 12, , ,873 12, , ,914 12, , ,954 12, , ,995 12, , ,874 12, , ,915 12, , ,955 12, , ,996 12, , ,875 12, , ,916 12, , ,956 12, , ,997 12, , ,876 12, , ,916 12, , ,957 12, , ,997 12, , ,877 12, , ,917 12, , ,958 12, , ,998 12, , ,878 12, , ,918 12, , ,959 12, , ,999 12, , ,879 12, , ,919 12, , ,960 12, , ,000 12, , ,880 12, , ,920 12, , ,961 12, , ,001 12, , ,880 12, , ,921 12, , ,961 12, , ,002 12, , ,881 12, , ,922 12, , ,962 12, , ,003 12, , ,882 12, , ,923 12, , ,963 12, , ,004 12, , ,883 12, , ,924 12, , ,964 12, , ,005 12, , ,884 12, , ,925 12, , ,965 12, , ,006 12, , ,885 12, , ,925 12, , ,966 12, , ,006 12, , ,886 12, , ,926 12, , ,967 12, , ,007 12, , ,887 12, , ,927 12, , ,968 12, , ,008 12, , ,888 12, , ,928 12, , ,969 12, , ,009 12, , ,889 12, , ,929 12, , ,970 12, , ,010 12, , ,889 12, , ,930 12, , ,970 12, , ,011 12, , ,890 12, , ,931 12, , ,971 12, , ,012 12, , ,891 12, , ,932 12, , ,972 12, , ,013 12, , ,892 12, , ,933 12, , ,973 12, , ,014 12, , ,893 12, , ,934 12, , ,974 12, , ,015 12, , ,894 12, , ,934 12, , ,975 12, , ,015 12, , ,895 12, , ,935 12, , ,976 12, , ,016 12, , ,896 12, , ,936 12, , ,977 12, , ,017 12, , ,897 12, , ,937 12, , ,978 12, , ,018 Pension Adjustments (PAs) h

38 2015 Pension Adjustments 1 month of credited service One-month PA table 13, , ,019 13, , ,033 13, , ,046 13, , ,060 13, , ,020 13, , ,033 13, , ,047 13, , ,060 13, , ,021 13, , ,034 13, , ,048 13, , ,061 13, , ,022 13, , ,035 13, , ,049 13, , ,062 13, , ,023 13, , ,036 13, , ,050 13, , ,063 13, , ,024 13, , ,037 13, , ,051 13, , ,064 13, , ,024 13, , ,038 13, , ,051 13, ,064 13, , ,025 13, , ,039 13, , ,052 13, , ,026 13, , ,040 13, , ,053 13, , ,027 13, , ,041 13, , ,054 13, , ,028 13, , ,042 13, , ,055 13, , ,029 13, , ,042 13, , ,056 13, , ,030 13, , ,043 13, , ,057 13, , ,031 13, , ,044 13, , ,058 13, , ,032 13, , ,045 13, , ,059 Pension Adjustments (PAs) h

39 2015 Pension Adjustments 12 months of credited service 12-month PA table 4, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,006 5, , , , , , , , ,013 5, , , , , , , , ,021 5, , , , , , , , ,028 5, , , , , , , , ,035 5, , , , , , , , ,042 5, , , , , , , , ,049 5, , , , , , , , ,056 5, , , , , , , , ,064 5, , , , , , , , ,071 5, , , , , , , , ,078 6, , , , , , , , ,085 6, , , , , , , , ,092 6, , , , , , , , ,099 6, , , , , , , , ,106 6, , , , , , , , ,114 6, , , , , , , , ,121 6, , , , , , , , ,128 6, , , , , , , , ,135 6, , , , , , , , ,142 6, , , , , , , , ,149 6, , , , , , , , ,157 6, , , , , , , , ,164 6, , , , , , , , ,171 6, , , , , , , , ,178 6, , , , , , , , ,185 6, , , , , , , , ,192 6, , , , , , , , ,199 7, , , , , , , , ,207 7, , , , , , , , ,214 7, , , , , , , , ,221 7, , , , , , , , ,228 7, , , , , , , , ,235 7, , , , , , , , ,242 7, , , , , , , , ,250 7, , , , , , , , ,257 Pension Adjustments (PAs) h

40 2015 Pension Adjustments 12 months of credited service 12-month PA table 15, , ,264 18, , ,586 21, , ,908 23, , ,230 15, , ,271 18, , ,593 21, , ,915 23, , ,237 15, , ,278 18, , ,600 21, , ,922 23, , ,244 15, , ,285 18, , ,607 21, , ,929 23, , ,251 15, , ,292 18, , ,614 21, , ,936 23, , ,258 15, , ,300 18, , ,622 21, , ,944 24, , ,266 15, , ,307 18, , ,629 21, , ,951 24, , ,273 16, , ,314 18, , ,636 21, , ,958 24, , ,280 16, , ,321 18, , ,643 21, , ,965 24, , ,287 16, , ,328 18, , ,650 21, , ,972 24, , ,294 16, , ,335 18, , ,657 21, , ,979 24, , ,301 16, , ,343 18, , ,665 21, , ,987 24, , ,309 16, , ,350 19, , ,672 21, , ,994 24, , ,316 16, , ,357 19, , ,679 21, , ,001 24, , ,323 16, , ,364 19, , ,686 21, , ,008 24, , ,330 16, , ,371 19, , ,693 21, , ,015 24, , ,337 16, , ,378 19, , ,700 21, , ,022 24, , ,344 16, , ,386 19, , ,707 22, , ,029 24, , ,351 16, , ,393 19, , ,715 22, , ,037 24, , ,359 16, , ,400 19, , ,722 22, , ,044 24, , ,366 16, , ,407 19, , ,729 22, , ,051 24, , ,373 16, , ,414 19, , ,736 22, , ,058 24, , ,380 16, , ,421 19, , ,743 22, , ,065 25, , ,387 16, , ,428 19, , ,750 22, , ,072 25, , ,394 17, , ,436 19, , ,758 22, , ,080 25, , ,402 17, , ,443 19, , ,765 22, , ,087 25, , ,409 17, , ,450 19, , ,772 22, , ,094 25, , ,416 17, , ,457 19, , ,779 22, , ,101 25, , ,423 17, , ,464 19, , ,786 22, , ,108 25, , ,430 17, , ,471 20, , ,793 22, , ,115 25, , ,437 17, , ,479 20, , ,801 22, , ,122 25, , ,444 17, , ,486 20, , ,808 22, , ,130 25, , ,452 17, , ,493 20, , ,815 22, , ,137 25, , ,459 17, , ,500 20, , ,822 22, , ,144 25, , ,466 17, , ,507 20, , ,829 23, , ,151 25, , ,473 17, , ,514 20, , ,836 23, , ,158 25, , ,480 17, , ,521 20, , ,843 23, , ,165 25, , ,487 17, , ,529 20, , ,851 23, , ,173 25, , ,495 17, , ,536 20, , ,858 23, , ,180 25, , ,502 17, , ,543 20, , ,865 23, , ,187 26, , ,509 18, , ,550 20, , ,872 23, , ,194 26, , ,516 18, , ,557 20, , ,879 23, , ,201 26, , ,523 18, , ,564 20, , ,886 23, , ,208 26, , ,530 18, , ,572 20, , ,894 23, , ,215 26, , ,537 18, , ,579 20, , ,901 23, , ,223 26, , ,545 Pension Adjustments (PAs) h

41 2015 Pension Adjustments 12 months of credited service 12-month PA table 26, , ,552 29, , ,874 31, , ,196 34, , ,518 26, , ,559 29, , ,881 31, , ,203 34, , ,525 26, , ,566 29, , ,888 31, , ,210 34, , ,532 26, , ,573 29, , ,895 31, , ,217 34, , ,539 26, , ,580 29, , ,902 32, , ,224 34, , ,546 26, , ,588 29, , ,910 32, , ,232 34, , ,553 26, , ,595 29, , ,917 32, , ,239 34, , ,561 26, , ,602 29, , ,924 32, , ,246 34, , ,568 26, , ,609 29, , ,931 32, , ,253 34, , ,575 26, , ,616 29, , ,938 32, , ,260 35, , ,582 27, , ,623 29, , ,945 32, , ,267 35, , ,589 27, , ,630 29, , ,952 32, , ,274 35, , ,596 27, , ,638 29, , ,960 32, , ,282 35, , ,604 27, , ,645 29, , ,967 32, , ,289 35, , ,611 27, , ,652 29, , ,974 32, , ,296 35, , ,618 27, , ,659 30, , ,981 32, , ,303 35, , ,625 27, , ,666 30, , ,988 32, , ,310 35, , ,632 27, , ,673 30, , ,995 32, , ,317 35, , ,639 27, , ,681 30, , ,003 32, , ,325 35, , ,646 27, , ,688 30, , ,010 32, , ,332 35, , ,654 27, , ,695 30, , ,017 33, , ,339 35, , ,661 27, , ,702 30, , ,024 33, , ,346 35, , ,668 27, , ,709 30, , ,031 33, , ,353 35, , ,675 27, , ,716 30, , ,038 33, , ,360 35, , ,682 27, , ,723 30, , ,045 33, , ,367 35, , ,689 27, , ,731 30, , ,053 33, , ,375 36, , ,697 27, , ,738 30, , ,060 33, , ,382 36, , ,704 28, , ,745 30, , ,067 33, , ,389 36, , ,711 28, , ,752 30, , ,074 33, , ,396 36, , ,718 28, , ,759 30, , ,081 33, , ,403 36, , ,725 28, , ,766 30, , ,088 33, , ,410 36, , ,732 28, , ,774 30, , ,096 33, , ,418 36, , ,740 28, , ,781 31, , ,103 33, , ,425 36, , ,747 28, , ,788 31, , ,110 33, , ,432 36, , ,754 28, , ,795 31, , ,117 33, , ,439 36, , ,761 28, , ,802 31, , ,124 33, , ,446 36, , ,768 28, , ,809 31, , ,131 33, , ,453 36, , ,775 28, , ,817 31, , ,138 34, , ,460 36, , ,782 28, , ,824 31, , ,146 34, , ,468 36, , ,790 28, , ,831 31, , ,153 34, , ,475 36, , ,797 28, , ,838 31, , ,160 34, , ,482 36, , ,804 28, , ,845 31, , ,167 34, , ,489 36, , ,811 28, , ,852 31, , ,174 34, , ,496 37, , ,818 28, , ,859 31, , ,181 34, , ,503 37, , ,825 29, , ,867 31, , ,189 34, , ,511 37, , ,833 Pension Adjustments (PAs) h

42 2015 Pension Adjustments 12 months of credited service 12-month PA table 37, , ,840 39, , ,162 42, , ,484 45, , ,806 37, , ,847 39, , ,169 42, , ,491 45, , ,813 37, , ,854 40, , ,176 42, , ,498 45, , ,820 37, , ,861 40, , ,183 42, , ,505 45, , ,827 37, , ,868 40, , ,190 42, , ,512 45, , ,834 37, , ,875 40, , ,197 42, , ,519 45, , ,841 37, , ,883 40, , ,205 42, , ,527 45, , ,849 37, , ,890 40, , ,212 43, , ,534 45, , ,856 37, , ,897 40, , ,219 43, , ,541 45, , ,863 37, , ,904 40, , ,226 43, , ,548 45, , ,870 37, , ,911 40, , ,233 43, , ,555 45, , ,877 37, , ,918 40, , ,240 43, , ,562 45, , ,884 37, , ,926 40, , ,248 43, , ,569 46, , ,891 37, , ,933 40, , ,255 43, , ,577 46, , ,899 38, , ,940 40, , ,262 43, , ,584 46, , ,906 38, , ,947 40, , ,269 43, , ,591 46, , ,913 38, , ,954 40, , ,276 43, , ,598 46, , ,920 38, , ,961 40, , ,283 43, , ,605 46, , ,927 38, , ,968 40, , ,290 43, , ,612 46, , ,934 38, , ,976 41, , ,298 43, , ,620 46, , ,942 38, , ,983 41, , ,305 43, , ,627 46, , ,949 38, , ,990 41, , ,312 43, , ,634 46, , ,956 38, , ,997 41, , ,319 43, , ,641 46, , ,963 38, , ,004 41, , ,326 43, , ,648 46, , ,970 38, , ,011 41, , ,333 44, , ,655 46, , ,977 38, , ,019 41, , ,341 44, , ,663 46, , ,984 38, , ,026 41, , ,348 44, , ,670 46, , ,992 38, , ,033 41, , ,355 44, , ,677 46, , ,999 38, , ,040 41, , ,362 44, , ,684 46, , ,006 38, , ,047 41, , ,369 44, , ,691 47, , ,013 39, , ,054 41, , ,376 44, , ,698 47, , ,020 39, , ,061 41, , ,383 44, , ,705 47, , ,027 39, , ,069 41, , ,391 44, , ,713 47, , ,035 39, , ,076 41, , ,398 44, , ,720 47, , ,042 39, , ,083 41, , ,405 44, , ,727 47, , ,049 39, , ,090 42, , ,412 44, , ,734 47, , ,056 39, , ,097 42, , ,419 44, , ,741 47, , ,063 39, , ,104 42, , ,426 44, , ,748 47, , ,070 39, , ,112 42, , ,434 44, , ,756 47, , ,077 39, , ,119 42, , ,441 44, , ,763 47, , ,085 39, , ,126 42, , ,448 45, , ,770 47, , ,092 39, , ,133 42, , ,455 45, , ,777 47, , ,099 39, , ,140 42, , ,462 45, , ,784 47, , ,106 39, , ,147 42, , ,469 45, , ,791 47, , ,113 39, , ,154 42, , ,476 45, , ,798 47, , ,120 Pension Adjustments (PAs) h

43 2015 Pension Adjustments 12 months of credited service 12-month PA table 48, , ,128 50, , ,450 53, , ,772 56, , ,247 48, , ,135 50, , ,457 53, , ,779 56, , ,258 48, , ,142 50, , ,464 53, , ,786 56, , ,269 48, , ,149 50, , ,471 53, , ,794 56, , ,280 48, , ,156 50, , ,478 53, , ,804 56, , ,290 48, , ,163 51, , ,485 53, , ,815 56, , ,301 48, , ,171 51, , ,492 53, , ,826 56, , ,312 48, , ,178 51, , ,500 53, , ,837 56, , ,323 48, , ,185 51, , ,507 53, , ,848 56, , ,334 48, , ,192 51, , ,514 53, , ,858 56, , ,344 48, , ,199 51, , ,521 54, , ,869 56, , ,355 48, , ,206 51, , ,528 54, , ,880 56, , ,366 48, , ,213 51, , ,535 54, , ,891 56, , ,377 48, , ,221 51, , ,543 54, , ,902 56, , ,388 48, , ,228 51, , ,550 54, , ,912 56, , ,398 48, , ,235 51, , ,557 54, , ,923 57, , ,409 48, , ,242 51, , ,564 54, , ,934 57, , ,420 49, , ,249 51, , ,571 54, , ,945 57, , ,431 49, , ,256 51, , ,578 54, , ,956 57, , ,442 49, , ,264 51, , ,585 54, , ,966 57, , ,452 49, , ,271 51, , ,593 54, , ,977 57, , ,463 49, , ,278 51, , ,600 54, , ,988 57, , ,474 49, , ,285 52, , ,607 54, , ,999 57, , ,485 49, , ,292 52, , ,614 54, , ,010 57, , ,496 49, , ,299 52, , ,621 54, , ,020 57, , ,506 49, , ,306 52, , ,628 54, , ,031 57, , ,517 49, , ,314 52, , ,636 54, , ,042 57, , ,528 49, , ,321 52, , ,643 55, , ,053 57, , ,539 49, , ,328 52, , ,650 55, , ,064 57, , ,550 49, , ,335 52, , ,657 55, , ,074 57, , ,560 49, , ,342 52, , ,664 55, , ,085 57, , ,571 49, , ,349 52, , ,671 55, , ,096 57, , ,582 49, , ,357 52, , ,679 55, , ,107 58, , ,593 49, , ,364 52, , ,686 55, , ,118 58, , ,604 50, , ,371 52, , ,693 55, , ,128 58, , ,614 50, , ,378 52, , ,700 55, , ,139 58, , ,625 50, , ,385 52, , ,707 55, , ,150 58, , ,636 50, , ,392 52, , ,714 55, , ,161 58, , ,647 50, , ,399 52, , ,721 55, , ,172 58, , ,658 50, , ,407 53, , ,729 55, , ,182 58, , ,668 50, , ,414 53, , ,736 55, , ,193 58, , ,679 50, , ,421 53, , ,743 55, , ,204 58, , ,690 50, , ,428 53, , ,750 55, , ,215 58, , ,701 50, , ,435 53, , ,757 55, , ,226 58, , ,712 50, , ,442 53, , ,764 56, , ,236 58, , ,722 Pension Adjustments (PAs) h

44 2015 Pension Adjustments 12 months of credited service 12-month PA table 58, , ,733 61, , ,219 64, , ,705 66, , ,191 58, , ,744 61, , ,230 64, , ,716 66, , ,202 58, , ,755 61, , ,241 64, , ,727 67, , ,213 58, , ,766 61, , ,252 64, , ,738 67, , ,224 59, , ,776 61, , ,262 64, , ,748 67, , ,234 59, , ,787 61, , ,273 64, , ,759 67, , ,245 59, , ,798 61, , ,284 64, , ,770 67, , ,256 59, , ,809 61, , ,295 64, , ,781 67, , ,267 59, , ,820 61, , ,306 64, , ,792 67, , ,278 59, , ,830 62, , ,316 64, , ,802 67, , ,288 59, , ,841 62, , ,327 64, , ,813 67, , ,299 59, , ,852 62, , ,338 64, , ,824 67, , ,310 59, , ,863 62, , ,349 64, , ,835 67, , ,321 59, , ,874 62, , ,360 64, , ,846 67, , ,332 59, , ,884 62, , ,370 65, , ,856 67, , ,342 59, , ,895 62, , ,381 65, , ,867 67, , ,353 59, , ,906 62, , ,392 65, , ,878 67, , ,364 59, , ,917 62, , ,403 65, , ,889 67, , ,375 59, , ,928 62, , ,414 65, , ,900 67, , ,386 59, , ,938 62, , ,424 65, , ,910 68, , ,396 60, , ,949 62, , ,435 65, , ,921 68, , ,407 60, , ,960 62, , ,446 65, , ,932 68, , ,418 60, , ,971 62, , ,457 65, , ,943 68, , ,429 60, , ,982 62, , ,468 65, , ,954 68, , ,440 60, , ,992 62, , ,478 65, , ,964 68, , ,450 60, , ,003 63, , ,489 65, , ,975 68, , ,461 60, , ,014 63, , ,500 65, , ,986 68, , ,472 60, , ,025 63, , ,511 65, , ,997 68, , ,483 60, , ,036 63, , ,522 65, , ,008 68, , ,494 60, , ,046 63, , ,532 65, , ,018 68, , ,504 60, , ,057 63, , ,543 66, , ,029 68, , ,515 60, , ,068 63, , ,554 66, , ,040 68, , ,526 60, , ,079 63, , ,565 66, , ,051 68, , ,537 60, , ,090 63, , ,576 66, , ,062 68, , ,548 60, , ,100 63, , ,586 66, , ,072 68, , ,558 60, , ,111 63, , ,597 66, , ,083 69, , ,569 60, , ,122 63, , ,608 66, , ,094 69, , ,580 61, , ,133 63, , ,619 66, , ,105 69, , ,591 61, , ,144 63, , ,630 66, , ,116 69, , ,602 61, , ,154 63, , ,640 66, , ,126 69, , ,612 61, , ,165 63, , ,651 66, , ,137 69, , ,623 61, , ,176 63, , ,662 66, , ,148 69, , ,634 61, , ,187 64, , ,673 66, , ,159 69, , ,645 61, , ,198 64, , ,684 66, , ,170 69, , ,656 61, , ,208 64, , ,694 66, , ,180 69, , ,666 Pension Adjustments (PAs) h

45 2015 Pension Adjustments 12 months of credited service 12-month PA table 69, , ,677 72, , ,163 75, , ,649 77, , ,135 69, , ,688 72, , ,174 75, , ,660 77, , ,146 69, , ,699 72, , ,185 75, , ,671 77, , ,157 69, , ,710 72, , ,196 75, , ,682 77, , ,168 69, , ,720 72, , ,206 75, , ,692 77, , ,178 69, , ,731 72, , ,217 75, , ,703 78, , ,189 69, , ,742 72, , ,228 75, , ,714 78, , ,200 70, , ,753 72, , ,239 75, , ,725 78, , ,211 70, , ,764 72, , ,250 75, , ,736 78, , ,222 70, , ,774 72, , ,260 75, , ,746 78, , ,232 70, , ,785 72, , ,271 75, , ,757 78, , ,243 70, , ,796 72, , ,282 75, , ,768 78, , ,254 70, , ,807 73, , ,293 75, , ,779 78, , ,265 70, , ,818 73, , ,304 75, , ,790 78, , ,276 70, , ,828 73, , ,314 75, , ,800 78, , ,286 70, , ,839 73, , ,325 75, , ,811 78, , ,297 70, , ,850 73, , ,336 75, , ,822 78, , ,308 70, , ,861 73, , ,347 76, , ,833 78, , ,319 70, , ,872 73, , ,358 76, , ,844 78, , ,330 70, , ,882 73, , ,368 76, , ,854 78, , ,340 70, , ,893 73, , ,379 76, , ,865 78, , ,351 70, , ,904 73, , ,390 76, , ,876 78, , ,362 70, , ,915 73, , ,401 76, , ,887 79, , ,373 70, , ,926 73, , ,412 76, , ,898 79, , ,384 71, , ,936 73, , ,422 76, , ,908 79, , ,394 71, , ,947 73, , ,433 76, , ,919 79, , ,405 71, , ,958 73, , ,444 76, , ,930 79, , ,416 71, , ,969 73, , ,455 76, , ,941 79, , ,427 71, , ,980 73, , ,466 76, , ,952 79, , ,438 71, , ,990 74, , ,476 76, , ,962 79, , ,448 71, , ,001 74, , ,487 76, , ,973 79, , ,459 71, , ,012 74, , ,498 76, , ,984 79, , ,470 71, , ,023 74, , ,509 76, , ,995 79, , ,481 71, , ,034 74, , ,520 76, , ,006 79, , ,492 71, , ,044 74, , ,530 77, , ,016 79, , ,502 71, , ,055 74, , ,541 77, , ,027 79, , ,513 71, , ,066 74, , ,552 77, , ,038 79, , ,524 71, , ,077 74, , ,563 77, , ,049 79, , ,535 71, , ,088 74, , ,574 77, , ,060 79, , ,546 71, , ,098 74, , ,584 77, , ,070 80, , ,556 72, , ,109 74, , ,595 77, , ,081 80, , ,567 72, , ,120 74, , ,606 77, , ,092 80, , ,578 72, , ,131 74, , ,617 77, , ,103 80, , ,589 72, , ,142 74, , ,628 77, , ,114 80, , ,600 72, , ,152 74, , ,638 77, , ,124 80, , ,610 Pension Adjustments (PAs) h

46 2015 Pension Adjustments 12 months of credited service 12-month PA table 80, , ,621 83, , ,107 85, , ,593 88, , ,079 80, , ,632 83, , ,118 85, , ,604 88, , ,090 80, , ,643 83, , ,129 85, , ,615 88, , ,101 80, , ,654 83, , ,140 85, , ,626 88, , ,112 80, , ,664 83, , ,150 86, , ,636 88, , ,122 80, , ,675 83, , ,161 86, , ,647 88, , ,133 80, , ,686 83, , ,172 86, , ,658 88, , ,144 80, , ,697 83, , ,183 86, , ,669 88, , ,155 80, , ,708 83, , ,194 86, , ,680 88, , ,166 80, , ,718 83, , ,204 86, , ,690 89, , ,176 81, , ,729 83, , ,215 86, , ,701 89, , ,187 81, , ,740 83, , ,226 86, , ,712 89, , ,198 81, , ,751 83, , ,237 86, , ,723 89, , ,209 81, , ,762 83, , ,248 86, , ,734 89, , ,220 81, , ,772 83, , ,258 86, , ,744 89, , ,230 81, , ,783 84, , ,269 86, , ,755 89, , ,241 81, , ,794 84, , ,280 86, , ,766 89, , ,252 81, , ,805 84, , ,291 86, , ,777 89, , ,263 81, , ,816 84, , ,302 86, , ,788 89, , ,274 81, , ,826 84, , ,312 86, , ,798 89, , ,284 81, , ,837 84, , ,323 87, , ,809 89, , ,295 81, , ,848 84, , ,334 87, , ,820 89, , ,306 81, , ,859 84, , ,345 87, , ,831 89, , ,317 81, , ,870 84, , ,356 87, , ,842 89, , ,328 81, , ,880 84, , ,366 87, , ,852 89, , ,338 81, , ,891 84, , ,377 87, , ,863 90, , ,349 81, , ,902 84, , ,388 87, , ,874 90, , ,360 82, , ,913 84, , ,399 87, , ,885 90, , ,371 82, , ,924 84, , ,410 87, , ,896 90, , ,382 82, , ,934 84, , ,420 87, , ,906 90, , ,392 82, , ,945 84, , ,431 87, , ,917 90, , ,403 82, , ,956 84, , ,442 87, , ,928 90, , ,414 82, , ,967 85, , ,453 87, , ,939 90, , ,425 82, , ,978 85, , ,464 87, , ,950 90, , ,436 82, , ,988 85, , ,474 87, , ,960 90, , ,446 82, , ,999 85, , ,485 87, , ,971 90, , ,457 82, , ,010 85, , ,496 87, , ,982 90, , ,468 82, , ,021 85, , ,507 88, , ,993 90, , ,479 82, , ,032 85, , ,518 88, , ,004 90, , ,490 82, , ,042 85, , ,528 88, , ,014 90, , ,500 82, , ,053 85, , ,539 88, , ,025 90, , ,511 82, , ,064 85, , ,550 88, , ,036 90, , ,522 82, , ,075 85, , ,561 88, , ,047 91, , ,533 82, , ,086 85, , ,572 88, , ,058 91, , ,544 83, , ,096 85, , ,582 88, , ,068 91, , ,554 Pension Adjustments (PAs) h

47 2015 Pension Adjustments 12 months of credited service 12-month PA table 91, , ,565 93, , ,051 96, , ,537 99, , ,023 91, , ,576 93, , ,062 96, , ,548 99, , ,034 91, , ,587 94, , ,073 96, , ,559 99, , ,045 91, , ,598 94, , ,084 96, , ,570 99, , ,056 91, , ,608 94, , ,094 96, , ,580 99, , ,066 91, , ,619 94, , ,105 96, , ,591 99, , ,077 91, , ,630 94, , ,116 96, , ,602 99, , ,088 91, , ,641 94, , ,127 97, , ,613 99, , ,099 91, , ,652 94, , ,138 97, , ,624 99, , ,110 91, , ,662 94, , ,148 97, , ,634 99, , ,120 91, , ,673 94, , ,159 97, , ,645 99, , ,131 91, , ,684 94, , ,170 97, , ,656 99, , ,142 91, , ,695 94, , ,181 97, , , , , ,153 91, , ,706 94, , ,192 97, , , , , ,164 92, , ,716 94, , ,202 97, , , , , ,174 92, , ,727 94, , ,213 97, , , , , ,185 92, , ,738 94, , ,224 97, , , , , ,196 92, , ,749 94, , ,235 97, , , , , ,207 92, , ,760 94, , ,246 97, , , , , ,218 92, , ,770 95, , ,256 97, , , , , ,228 92, , ,781 95, , ,267 97, , , , , ,239 92, , ,792 95, , ,278 97, , , , , ,250 92, , ,803 95, , ,289 97, , , , , ,261 92, , ,814 95, , ,300 97, , , , , ,272 92, , ,824 95, , ,310 98, , , , , ,282 92, , ,835 95, , ,321 98, , , , , ,293 92, , ,846 95, , ,332 98, , , , , ,304 92, , ,857 95, , ,343 98, , , , , ,315 92, , ,868 95, , ,354 98, , , , , ,326 92, , ,878 95, , ,364 98, , , , , ,336 93, , ,889 95, , ,375 98, , , , , ,347 93, , ,900 95, , ,386 98, , , , , ,358 93, , ,911 95, , ,397 98, , , , , ,369 93, , ,922 95, , ,408 98, , , , , ,380 93, , ,932 95, , ,418 98, , , , , ,390 93, , ,943 96, , ,429 98, , , , , ,401 93, , ,954 96, , ,440 98, , , , , ,412 93, , ,965 96, , ,451 98, , , , , ,423 93, , ,976 96, , ,462 98, , , , , ,434 93, , ,986 96, , ,472 98, , , , , ,444 93, , ,997 96, , ,483 99, , , , , ,455 93, , ,008 96, , ,494 99, , , , , ,466 93, , ,019 96, , ,505 99, , , , , ,477 93, , ,030 96, , ,516 99, , , , , ,488 93, , ,040 96, , ,526 99, , , , , ,498 Pension Adjustments (PAs) h

48 2015 Pension Adjustments 12 months of credited service 12-month PA table 102, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,442 Pension Adjustments (PAs) h

49 2015 Pension Adjustments 12 months of credited service 12-month PA table 112, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,386 Pension Adjustments (PAs) h

50 2015 Pension Adjustments 12 months of credited service 12-month PA table 123, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,330 Pension Adjustments (PAs) h

51 2015 Pension Adjustments 12 months of credited service 12-month PA table 134, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,274 Pension Adjustments (PAs) h

52 2015 Pension Adjustments 12 months of credited service 12-month PA table 145, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,218 Pension Adjustments (PAs) h

53 2015 Pension Adjustments 12 months of credited service 12-month PA table 156, , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , , ,704 Pension Adjustments (PAs) h

54 ! Canada Revenue Agency (CRA) PA calculation questions English French w. OMERS One University Ave., Suite 400 Toronto, ON M5J 2P1 t f e. w. omers.com The OMERS Pension Plan registration number is: The registration number must appear on all your OMERS members T4 slips. OMERS Pension Adjustments (PAs)