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. ................
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