Pension Calculator
At 1.500% a year of service, 25 years on $80,000.00 pay earns $30,000.00 a year. Starting 2 years early at 5.00% a year leaves $2,250.00 a month.
Last reviewed
Your pension
Your monthly check
$2,250.00
A year of checks
$27,000.00
Worth today
$340,931.95
You would get $2,250.00 a month, $27,000.00 a year, 33.75% of your $80,000.00 pay.
Your plan's formula, 25 × 1.500% × $80,000.00, gives $30,000.00 a year, and starting 2 years early cuts it to $27,000.00.
Over 20 years the checks pay $540,000.00, worth $340,931.95 today at 5.00%, $40,931.95 more than your $300,000.00 offer.
At 6.58% or more, the checks are worth no more than your offer.
Your plan and your choices
- 25 × 1.500% × $80,000.00 = $30,000.00 a year
- cut = 2 × 5.00% = 10.00%, leaving $27,000.00 a year
- monthly = $27,000.00 ÷ 12 = $2,250.00
- worth today = each check ÷ (1 + 5.00% ÷ 12)month, months 1 to 240, ≈ $340,931.95
Paid to date and worth today
Worth today at each discount rate
Your checks year by year
| Year | Monthly check | Paid that year | Paid to date | That year's checks, worth today | Worth today, to date |
|---|---|---|---|---|---|
| 1age 63 | $2,250.00 | $27,000.00 | $27,000.00 | $26,282.75 | $26,282.75 |
| 2age 64 | $2,250.00 | $27,000.00 | $54,000.00 | $25,003.52 | $51,286.27 |
| 3age 65 | $2,250.00 | $27,000.00 | $81,000.00 | $23,786.56 | $75,072.83 |
| 4age 66 | $2,250.00 | $27,000.00 | $108,000.00 | $22,628.82 | $97,701.65 |
| 5age 67 | $2,250.00 | $27,000.00 | $135,000.00 | $21,527.44 | $119,229.09 |
| 6age 68 | $2,250.00 | $27,000.00 | $162,000.00 | $20,479.66 | $139,708.75 |
| 7age 69 | $2,250.00 | $27,000.00 | $189,000.00 | $19,482.88 | $159,191.63 |
| 8age 70 | $2,250.00 | $27,000.00 | $216,000.00 | $18,534.61 | $177,726.24 |
| 9age 71 | $2,250.00 | $27,000.00 | $243,000.00 | $17,632.50 | $195,358.74 |
| 10age 72 | $2,250.00 | $27,000.00 | $270,000.00 | $16,774.30 | $212,133.04 |
| 11age 73 | $2,250.00 | $27,000.00 | $297,000.00 | $15,957.86 | $228,090.90 |
| 12age 74 | $2,250.00 | $27,000.00 | $324,000.00 | $15,181.16 | $243,272.06 |
| 13age 75 | $2,250.00 | $27,000.00 | $351,000.00 | $14,442.27 | $257,714.33 |
| 14age 76 | $2,250.00 | $27,000.00 | $378,000.00 | $13,739.34 | $271,453.67 |
| 15age 77 | $2,250.00 | $27,000.00 | $405,000.00 | $13,070.63 | $284,524.30 |
| 16age 78 | $2,250.00 | $27,000.00 | $432,000.00 | $12,434.45 | $296,958.75 |
| 17age 79 | $2,250.00 | $27,000.00 | $459,000.00 | $11,829.24 | $308,787.99 |
| 18age 80 | $2,250.00 | $27,000.00 | $486,000.00 | $11,253.50 | $320,041.49 |
| 19age 81 | $2,250.00 | $27,000.00 | $513,000.00 | $10,705.77 | $330,747.26 |
| 20age 82 | $2,250.00 | $27,000.00 | $540,000.00 | $10,184.69 | $340,931.95 |
Each year pays $27,000.00, but at 5.00% year 20's checks are worth $10,184.69 today, against $26,282.75 for year 1's.
If you work longer and start later
| Start | Years of service | Percentage and cut | Monthly check | Paid in all | Worth today |
|---|---|---|---|---|---|
| Age 63yours | 25 | 1.500%, 2 years early | $2,250.00 | $540,000.00 | $340,931.95 |
| Age 641 year later | 26 | 1.500%, 1 year early | $2,470.00 | $563,160.00 | $345,414.90 |
| Age 652 years later | 27 | 1.500%, no cut | $2,700.00 | $583,200.00 | $347,574.82 |
| Age 663 years later | 28 | 1.500%, no cut | $2,800.00 | $571,200.00 | $330,846.91 |
| Age 674 years later | 29 | 1.500%, no cut | $2,900.00 | $556,800.00 | $313,496.84 |
| Age 685 years later | 30 | 1.500%, no cut | $3,000.00 | $540,000.00 | $295,603.82 |
Working one more year raises your check by $220.00 a month, 9.78%. Paid to age 83 either way, the later start pays $23,160.00 more in all, and at 5.00% it is worth $4,482.95 more today. By total paid, the later start catches up at age 74 and 3 months.
What the checks are worth at other rates
| Discount rate | Worth today | Offer minus worth | Checks the offer equals |
|---|---|---|---|
| 0.00% | $540,000.00 | −$240,000.00 | 11 years and 2 months |
| 2.00% | $444,766.58 | −$144,766.58 | 12 years and 7 months |
| 3.00% | $405,699.56 | −$105,699.56 | 13 years and 7 months |
| 4.00% | $371,299.18 | −$71,299.18 | 14 years and 9 months |
| 5.00%yours | $340,931.95 | −$40,931.95 | 16 years and 4 months |
| 6.00% | $314,056.74 | −$14,056.74 | 18 years and 5 months |
| 6.58%offer at least equal | $299,883.87 | $116.13 | more than 20 years |
| 7.00% | $290,210.64 | $9,789.36 | more than 20 years |
| 8.00% | $268,997.16 | $31,002.84 | more than 20 years |
The checks are worth $540,000.00 at 0.00% and $268,997.16 at 8.00%. Your $300,000.00 offer is worth at least as much from 6.58%.
PBGC's 2026 maximum monthly guarantee
| Age when PBGC payments start | Straight-life annuity | Joint and 50% survivor annuity |
|---|---|---|
| 55 | $3,505.40 | $3,154.86 |
| 60 | $5,063.35 | $4,557.02 |
| 62 | $6,153.92 | $5,538.53 |
| 63yours | $6,699.20 | $6,029.28 |
| 65 | $7,789.77 | $7,010.79 |
| 70 | $12,931.02 | $11,637.92 |
Starting at 63 under PBGC's 2026 table, for a plan PBGC pays as trustee that ends in 2026 outside an employer bankruptcy, the most PBGC guarantees is $6,699.20 a month for a straight-life annuity; your $2,250.00 is $4,449.20 under it.
How a pension formula works
A defined-benefit pension pays a monthly check from a formula. It is your years of service, times your plan's percentage for each year, times your final average pay. Your plan's documents set all three, and the cut for starting early. Choose your plan's own formula, or pick FERS or one of two CalPERS formulas, which follow OPM's and CalPERS's own documents.
Years of service × percentage × pay
Each year of service earns the same share of your final average pay. At 1.500% a year, 25 years on $80,000.00 is $30,000.00 a year, and each year more adds $1,200.00 before any cut.
Your plan decides what counts as pay. For FERS, OPM's computation page says "Your “high-3” average pay is the highest average basic pay you earned during any 3 consecutive years of service." The same page says "It does not include payments for overtime, bonuses, etc."
Starting before your plan's full retirement age
Your plan sets a cut for each year the checks start before its full retirement age, and the page takes it off every check. Two years early at 5.00% a year takes 10.00% off, so the default pays $27,000.00 a year instead of $30,000.00.
Waiting a year helps twice: you gain a year of service and lose a year of the cut. On the default, starting one year later pays $2,470.00 a month, not $2,250.00. The later-start table shows each year up to five.
A check for two lives
A survivor option lowers your check so that a spouse keeps getting part of it after your death. For a private plan, the IRS's page on the qualified joint and survivor annuity says "The amount paid to the surviving spouse must be no less than 50% and no greater than 100% of the amount of the annuity paid during the participant’s life."
Under 26 U.S.C. 417(a)(2), giving that annuity up needs your spouse's written consent, "witnessed by a plan representative or a notary public". With a 10.00% cut and a 50.00% share, the default's check falls to $2,025.00, and $1,012.50 a month goes on to your survivor.
Cost-of-living raises
A cost-of-living adjustment (COLA) raises the check once a year. With 2.00% a year from the second year, the default's check reaches $3,277.81 a month in year 20, and the 20 years pay $656,027.04 instead of $540,000.00.
FERS raises are set by 5 U.S.C. 8462. OPM's computation page says "FERS retirees under age 62 who do not fall into one of the categories above, are not eligible for cost-of-living increases until they reach age 62." Under 5 U.S.C. 8462(d), "The monthly installment of an annuity after adjustment under this section shall be rounded to the next lowest dollar. However, the monthly installment shall, after adjustment, reflect an increase of at least $1." The page follows all three rules.
What the checks are worth today
A dollar paid years from now is worth less than a dollar today, because money in hand can earn a return. So the page divides each check by 1 plus the rate ÷ 12, once for each month until it is paid, and adds them up.
At 3.00%, the default's 240 checks are worth $405,699.56; at 7.00%, $290,210.64. A higher rate shrinks the far checks most, so a long pension loses more value than a short one when rates rise.
A lump sum offered instead
A private plan may offer one payment in place of the checks. The page compares the offer with what the checks are worth at your rate, and finds the lowest rate at which the offer is worth at least as much. On the default, the $300,000.00 example offer is $40,931.95 short at 5.00%, and it is worth at least as much as the checks from 6.58%.
Choose the rate with care: it stands for what you could earn on the money as safely as the pension pays. The offer also ends the checks for good, while a pension keeps paying however long you live.
Video walkthrough
A 3½-minute walkthrough of how a pension formula sets your monthly check, and how to weigh a lump sum offered instead.
Read the transcript
What it pays, and the lump sum
0:00 How much will my pension pay, and should I take the lump sum?
0:04 Here, the check is $2,250 a month.
0:07 At 5%, those checks are worth about $341,000 today, more than the lump sum offered.
Years, percentage and pay
0:15 The check comes from a formula: years of service, times your plan's percentage for each year, times your final average pay.
0:23 Here, before any cut, that's 25 years at 1.5% of pay, which comes to $30,000 a year.
0:30 Each extra year adds $1,200 before any cut.
Starting early, or waiting
0:35 Start before your plan's full retirement age, and it takes a cut.
0:39 Here, 2 years early at 5% a year takes 10% off, leaving $27,000 a year.
0:47 Waiting helps twice: you add a year of service and lose a year of the cut.
0:51 Wait one year, and the check is $2,470 a month.
Survivor options
0:56 A survivor option lowers your check, so a spouse keeps getting part of it after you die.
1:02 Choose your plan's option.
1:03 After its cut, your check falls to $2,025, and your survivor would get half of that.
1:10 For a private plan, the IRS's page on the qualified joint and survivor annuity says that annuity must pay your spouse between half and all of your check.
FERS and CalPERS
1:20 For FERS, set the form to FERS for OPM's basic annuity formula.
1:25 At 62 or older at separation with 20 years, it pays 1.1% of average pay for each year of service.
1:33 For the same career, FERS pays $1,833 a month, since OPM rounds the check down to the dollar.
1:41 For state miscellaneous and industrial members, the page offers CalPERS 2% at 55 and 2% at 62, depending on classification and membership date.
1:52 Under 2% at 62, its chart gives a 2.1% factor at 63, making the check $3,500 a month.
2:01 One career, and a different check under each plan.
2:04 So use your plan's own numbers.
The lump sum against the checks
2:06 Now the lump sum.
2:08 Money paid later is worth less today, so the page discounts each check at your rate.
2:13 Later checks count for less, so all 20 years are worth about $341,000 today.
2:19 That leaves the offer about $41,000 short.
2:23 The higher the rate, the less the checks are worth.
2:26 From about 6.6% a year, the offer is worth at least as much.
2:30 Under section 417(e) of the tax code, a private plan's lump sum can't be less than a value set with IRS mortality tables and rates.
2:41 But it ends the checks for good.
PBGC, and your own plan
2:43 When PBGC takes over a failed single-employer plan, it pays the checks, up to a limit.
2:50 For a plan that ends in 2026, outside an employer's bankruptcy, its table caps a straight-life check starting at 65 at about $7,800 a month.
3:01 And PBGC's maximum guarantee page adds that most benefits fall below those limits.
3:07 To check your own, enter the figures from your plan's statement.
3:10 Say you have 30 years of service.
3:13 Your plan pays 2% a year, and you start with no early cut.
3:17 The check updates as soon as you type.
3:19 Now it's $4,000 a month.
3:21 The check is years times percentage times pay, less any cut.
3:25 Price a lump sum at a safe rate, and try your numbers at fastcalc.us.
The pension formula
your plan: yearly = years of service × the plan's percentage × final average pay × (1 − years early × the cut for each year) monthly check = yearly ÷ 12, to the cent; a survivor option takes its cut off the check FERS: high-3 × 1% (1.1% at 62 with 20 years) × whole months of service ÷ 12, × the MRA+10 factor; survivor cut 10% of the base; the monthly check rounded down to the dollar CalPERS: final compensation × the chart's factor at your age × years of service credit worth today = the sum, month by month, of each check ÷ (1 + rate ÷ 12)^months until it is paid
Worked examples
A 30-year career at 2.000% on $100,000.00 pay, starting at full retirement age, pays 30 × 2.000% × $100,000.00 = $60,000.00 a year, $5,000.00 a month. Over 25 years at 4.00%, those checks are worth $947,262.41 today.
OPM's handbook, chapter 50, example 1: Chris Morgan retires at 60 and 4 months with 31 years and 2 months and a $53,221 high-3. The factor 0.311667 gives $16,587.23 a year; a full survivor annuity takes 10%, $1,658.72, and the check is $1,244 a month. OPM's survivor annuity is $691; the page shows the same.
CalPERS 2% at 55, starting at 55 with 30 years on $90,000.00: the factor is 2.000%, so the pension is $54,000.00 a year, $4,500.00 a month. A plan survivor option with a 7.00% cut lowers the check to $4,185.00.
Check it against your plan's statement
Your plan's statement holds the figures this page needs. Under 29 U.S.C. 1025(a)(1)(B), a private plan's administrator must give a statement "at least once every 3 years to each participant with a nonforfeitable accrued benefit and who is employed by the employer maintaining the plan at the time the statement is to be furnished", and "to a participant or beneficiary of the plan upon written request." It shows "the total benefits accrued".
CalPERS's charts page says "If you’re not sure of your retirement formula, refer to your CalPERS Annual Member Statement or check with your personnel office." Enter the statement's service and pay. If the page's check differs from your plan's estimate, check the start age and the survivor option first.
Once checks start, the payer reports them on Form 1099-R. For box 1, the IRS's instructions for the form tell payers "Enter the total amount of the distribution before income tax or other deductions were withheld." A full year of the default's checks would show $27,000.00 there.
If you paid into the plan with money already taxed, part of each check comes back tax free. IRS Publication 575 says "Under the Simplified Method, you figure the tax-free part of each annuity payment by dividing your cost by the total number of anticipated monthly payments." The pension taxable amount calculator works out the split.
When your plan works differently
FERS, the federal plan
Under 5 U.S.C. 8415(a), the FERS annuity is "1 percent of that individual’s average pay multiplied by such individual’s total service." Section 8415(i) makes it 1.1 percent for someone at least 62 at separation with at least 20 years. OPM's types of retirement page works both: 18 years on a $90,000 high-3 pays $16,200 a year, and 20 years at 62 pays $19,800.
You may leave at your minimum retirement age, 55 to 57 by year of birth, with 10 years. OPM's computation page says the benefit "will be reduced by 5/12 of 1% for each full month (5% per year) that you were under age 62 on the date your annuity began." There is no cut with 30 years, or with 20 years and an annuity that begins at 60.
In chapter 50 of OPM's CSRS and FERS Handbook, Lea Williams leaves at 58 with 13 years and 6 months and a $93,781 high-3. They choose a survivor base of one half, and OPM works the check out to $806 a month. Enter FERS, born 1975, age 58, the 25% survivor annuity, and the page shows $806.00, with $212.00 for the survivor.
Under 5 U.S.C. 8415(e), law enforcement officers, firefighters and air traffic controllers retiring under the special provisions get 1.7% for their first 20 years. Under section 8415(f), an air traffic controller retiring at the minimum retirement age with 30 years, at least 5 of them as a controller, gets 1.7% for each year of controller service. OPM's eligibility page also lists early retirement, "available in certain involuntary separation cases and in cases of voluntary separations during a major reorganization or reduction in force", and disability retirement after 18 months of service. This page computes none of those annuities. Nor does it add the FERS annuity supplement paid before 62, which the FERS pension calculator estimates.
CalPERS state miscellaneous members
CalPERS's charts give a benefit factor, "the percentage of pay to which you are entitled for each year of service", for each quarter year of age. Under 2% at 62 it is 1.300% at 55, 2.000% at 62 and 2.500% from 67. Under 2% at 55 it is 2.000% at 55 and 2.500% from 63.
At 63 with 25 years and $80,000.00 pay, 2% at 62 pays $3,500.00 a month. The 2% at 62 chart's footnote reads "Minimum retirement age is 50 years when you have combined classic and PEPRA service." For more CalPERS miscellaneous, industrial and school formulas, use the CalPERS miscellaneous retirement calculator, and for safety formulas the CalPERS safety retirement calculator.
How a private plan prices a lump sum
Under 26 U.S.C. 417(e)(3)(A), a plan's lump sum "shall not be less than the present value calculated by using the applicable mortality table and the applicable interest rate." The interest rates are three segment rates the IRS publishes each month: for September 2026, 5.06%, 5.99% and 6.72%.
The regulation, 26 CFR 1.417(e)-1(d)(3)(ii), gives an example: a $2,000 monthly benefit from 65, for someone retiring at 60, is worth at least $250,368. Your plan's figure counts the chance of living each year, which this page's fixed years do not. The pension lump sum minimum calculator applies the IRS table and rates.
If a private plan ends: PBGC's limit
PBGC's maximum monthly guarantee tables page says "The maximum guarantees in these tables apply only to single-employer pension plans whose benefits PBGC pays as trustee." It adds that "if your plan fails while your employer is in bankruptcy, it’s the table for the year in which your employer entered bankruptcy." For a plan that ends in 2026 outside an employer bankruptcy, the maximum at 65 is $7,789.77 a month for a straight-life annuity, and $7,010.79 for a joint and 50% survivor annuity with both spouses the same age.
The same page says "Most benefits in PBGC-trusteed plans are lower than the maximum and not affected by legal limits." The PBGC maximum guarantee calculator splits a larger pension into the part PBGC covers and the rest.
The IRS's limits on a pension
Under 26 U.S.C. 415(b)(1), a qualified plan's yearly benefit may not pass the lesser of a dollar limit and "100 percent of the participant’s average compensation for his high 3 years." IRS Notice 2025-67 sets the dollar limit at $290,000 for 2026. Section 415(b)(2)(C) lowers it for a start before 62. Section 415(b)(2)(D) raises it for a start after 65. With under 10 years of plan time or work, section 415(b)(5) lowers both limits. Under section 415(b)(11), the 100% limit does not apply to a governmental or multiemployer plan.
Section 401(a)(17) caps the pay a qualified plan may count: $360,000 in 2026, under the same notice, and $535,000 for eligible participants in certain governmental plans. Your plan applies these limits to your own figures; the result here does not.
Tax withheld from checks and lump sums
Tax is withheld from monthly checks as from wages. Form W-4P itself says "Give Form W-4P to the payer of your pension or annuity payments." Publication 575 says that if you give the payer no Form W-4P, "tax will be withheld as if you were single with no adjustments made in Steps 2 through 4 on Form W-4P." The pension withholding calculator works out that amount.
A lump sum paid to you is different. Publication 575 says "If you receive an eligible rollover distribution, 20% of it will generally be withheld for income tax." On the $300,000.00 example offer, that is $60,000.00. It adds that "tax won’t be withheld if you have the plan administrator pay the eligible rollover distribution directly to another qualified plan or an IRA in a direct rollover."
Assumptions and limits
- The page counts a fixed number of years of checks, not a lifetime. A private plan's lump sum uses the IRS mortality table instead, under 26 U.S.C. 417(e)(3).
- Checks are paid at the end of each month, the first one month after the start.
- Your own plan: the cut is the years early times the cut for each year, on every check. A plan that cuts by an actuarial table instead gives another figure.
- FERS: the page treats your age when you leave as your age when the annuity starts. It counts service in whole months and reads OPM's age-reduction chart for an age at least 1 day past the months you enter.
- CalPERS: the page reads the chart at the quarter year you have completed and uses the pay you enter as final compensation. CalPERS works out the final compensation it pays on.
- Raises come once a year from the second year: FERS's only from 62, rounded down to the dollar. Real FERS raises come each December.
- PBGC's table is read at your age in whole years. Every figure is before tax.
These figures are estimates for learning and planning, not financial, tax, legal or investment advice. Terms of use.
What to do before you choose
Get your plan's own figures first: service, final average pay and the early cut from your statement. On the default, each year of service is worth $1,200.00 a year before the cut. A federal employee can check FERS figures with the FERS pension calculator.
Before you take a lump sum, price it at a safe rate. At 5.00% the default checks are worth $340,931.95, against the $300,000.00 example. The pension lump sum minimum calculator checks your plan's figure against the minimum of 26 U.S.C. 417(e)(3).
Choose the survivor option with your spouse. On the default, a 10.00% cut costs $225.00 a month, and your survivor keeps $1,012.50. Compare that cost with life insurance in the life insurance needs calculator.
Plan the tax on the money. A lump sum paid to you generally has 20% withheld, $60,000.00 on the example offer, unless the plan pays it straight to an IRA or another qualified plan in a direct rollover. For monthly checks, the pension withholding calculator shows what Form W-4P takes.
Frequently asked questions
How is a pension calculated?
By your plan's formula: years of service times the plan's percentage times final average pay. A 30-year career at 2.000% on $80,000.00 pay is $48,000.00 a year, $4,000.00 a month.
How much is a pension reduced for early retirement?
Your plan sets the cut. At 5.00% a year, starting 5 years early takes 25.00% off a $30,000.00 pension, leaving $22,500.00 a year, $1,875.00 a month. FERS's MRA+10 cut is 5/12 of 1% for each full month under 62.
Should I take a lump sum or monthly pension payments?
Compare the offer with what the checks are worth at a rate you could earn as safely. At 7.00%, the default's checks are worth $290,210.64, less than its $300,000.00 example offer, while at 5.00% they are worth more. Monthly checks also keep paying however long you live.
What is the FERS pension formula?
1% of your high-3 for each year of service, or 1.1% if you leave at 62 or older with 20 years. On a $90,000.00 high-3, 18 years at 62 pays $1,350.00 a month and 20 years pays $1,650.00.
How much does a survivor benefit cost?
Under FERS, a 50% survivor annuity costs 10% of your annuity, and a 25% one costs 5%. On a $19,800.00 FERS annuity, the 50% option takes $1,980.00 a year and leaves $1,485.00 a month. A private plan sets its own cut.
What is the PBGC maximum guaranteed pension for 2026?
For a single-employer plan PBGC pays as trustee that ends in 2026 outside an employer bankruptcy, $7,789.77 a month at 65 for a straight-life annuity, and $6,153.92 at 62. It is lower for younger starts, $3,505.40 at 55, except for certain disabled participants.
Is my pension taxable?
Yes, as income, except the part that returns money you paid in after tax. Publication 575's Simplified Method spreads that cost over a set number of payments, and a lump sum paid to you generally has 20% withheld.
When does a later retirement pay off?
When you live long enough to make up the checks you gave up. On the default, waiting from 63 to 64 raises the check by $220.00 a month, and by total paid the later start catches up at age 74 and 3 months.
Sources
- OPM, FERS Information: Computation (current version)
- OPM, FERS Information: Eligibility (current version)
- OPM, FERS Information: Types of Retirement (current version)
- OPM, CSRS and FERS Handbook, Chapter 50: Computation of Annuity Under the General Formula (current version)
- 5 U.S.C. 8412, immediate retirement (Cornell LII text) (current version)
- 5 U.S.C. 8415, computation of basic annuity (Cornell LII text) (current version)
- 5 U.S.C. 8419, survivor reductions (Cornell LII text) (current version)
- 5 U.S.C. 8462, cost-of-living adjustments (Cornell LII text) (current version)
- CalPERS, Benefit Factor Charts (page modified Dec 12, 2022)
- CalPERS, Retirement Formulas and Benefit Factors: State Miscellaneous & Industrial Members — 2% at 62 (current version)
- CalPERS, Retirement Formulas and Benefit Factors: State Miscellaneous & Industrial Members — 2% at 55 (current version)
- 26 U.S.C. 417, minimum survivor annuity requirements (Cornell LII text) (current version)
- IRS, Retirement topics — Qualified joint and survivor annuity (page reviewed Jul 31, 2026)
- 26 CFR 1.417(e)-1, restrictions and valuations of distributions under sections 401(a)(11) and 417 (eCFR) (current version)
- IRS, Minimum present value segment rates (page reviewed Nov 6, 2026)
- 26 U.S.C. 415, limitations on benefits and contribution under qualified plans (Cornell LII text) (current version)
- IRS, Notice 2025-67, 2026 amounts relating to retirement plans and IRAs, as adjusted for changes in cost-of-living (page modified Nov 13, 2025)
- PBGC, Maximum monthly guarantee tables (2026) (page modified Oct 19, 2026)
- 29 U.S.C. 1025, reporting of participant's benefit rights (Cornell LII text) (current version)
- IRS, Publication 575 (2025), Pension and Annuity Income (page reviewed Apr 30, 2026)
- IRS, Instructions for Forms 1099-R and 5498 (2026) (page reviewed Jun 23, 2026)
- IRS, Form W-4P (2026), Withholding Certificate for Periodic Pension or Annuity Payments (form dated Dec 4, 2025)
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