Leimberg’s - SFSP

Maximum pension = 2/3 of final wage base Lump-sum distribution of account accumulation Commutation (gratuity): 25% of benefit—12.5 * annual pension emolument received up front. Commutation: up to 25% of benefit—12.5 * annual pension emolument received up front Early retirement provisions: No penalty applied for early retirement. ................
................