Circular PEN07/05 - Public Service Pension Reform ...
In adjusting for exact age at retirement, pension and lump sum will be calculated in accordance with the following formula: [A + ((B/365) × (C-A))] × preserved benefit based on service. where. A is the actuarial reduction factor (pension or lump sum, as appropriate) in the table below, appropriate to the person’s age at his or her last birthday, ................
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