The pension valuation factors (PVF) for allocated pensions are:

Age of Beneficiary	Maximum Pension Valuation Factor	Minimum Pension Valuation Factor
20 or less	10	28.6
21	10	28.5
22	10	28.3
23	10	28.1
24	10	28.0
25	10	27.8
26	10	27.6
27	10	27.5
28	10	27.3
29	10	27.1
30	10	26.9
31	10	26.7
32	10	26.5
33	10	26.3
34	10	26.0
35	10	25.8
36	10	25.6
37	10	25.3
38	10	25.1
39	10	24.8
40	10	24.6
41	10	24.3
42	10	24.0
43	10	23.7
44	10	23.4
45	10	23.1
46	10	22.8
47	10	22.5
48	10	22.2
49	10	21.9
50	9.9	21.5
51	9.9	21.2
52	9.8	20.9
53	9.7	20.5
54	9.7	20.1
55	9.6	19.8
56	9.5	19.4
57	9.4	19.0
58	9.3	18.6
59	9.1	18.2
60	9.0	17.8
61	8.9	17.4
62	8.7	17.0
63	8.5	16.6
64	8.3	16.2
65	8.1	15.7
66	7.9	15.3
67	7.6	14.9
68	7.3	14.4
69	7.0	14.0
70	6.6	13.5
71	6.2	13.1
72	5.8	12.6
73	5.4	12.2
74	4.8	11.7
75	4.3	11.3
76	3.7	10.8
77	3.0	10.4
78	2.2	10.0
79	1.4	9.5
80	0	9.1
81	0	8.7
82	0	8.3
83	0	7.9
84	0	7.5
85	0	7.1
86	0	6.8
87	0	6.4
88	0	6.1
89	0	5.8
90	0	5.5
91	0	5.3
92	0	5.0
93	0	4.8
94	0	4.6
95	0	4.4
96	0	4.2
97	0	4.0
98	0	3.8
99	0	3.7
100 or more	0	3.5

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