INSTRUCTIONS FOR THE USE OF THE TABLES

A. CONTRIBUTOR WHO COMMENCED TO CONTRIBUTE WHILE A BACHELOR

1. FIRST WIFE'S PROSPECTIVE PENSION

The registered pension to be recorded on marriage is found by adding together the 2 amounts calculated in accordance with the following Rules 1(a) and 1(b) respectively—

(a) Pension in consideration of the contributions paid during bachelorhood.

• Rule 1(a) —Accumulate the contributions at 4% compound interest, with yearly rests at each 31 December, and multiply the result by the quantity found from Table A corresponding to the respective ages last birthday of the husband and wife at the date of marriage.

The product gives the registered pension on account of the contributions paid during bachelorhood.

(b) Pension in consideration of the annual contribution current at the date of marriage.

• Rule 1(b) —Multiply the amount of the current annual contribution by the quantity found from Table B corresponding to the respective ages last birthday of the husband and wife at the date of marriage.

The product gives the registered pension on account of the annual contribution current at the date of marriage.

(c) Variations of pensions consequent on increments to, and decrements from, the current annual contribution while the contributor is married to his first wife.

• Rule 1(c) —Multiply the amount of the increment to, or the decrement from the current annual contribution by the quantity found from Table B corresponding to the respective ages last birthday of the husband and wife at the date of the variation of the contribution.

The product gives the amount to be added to the registered pension consequent on the increment to the current annual contribution, or, as the case may be, the amount to be deducted from the registered pension consequent on the decrement from the current annual contribution.

The cessation of the contribution from any cause before the completion of the full period of contribution must be regarded as a decrement from the current annual contribution equal to the amount of such current annual contribution.

Example of the application of Rule 1(c)—

Assume particulars as in the example subjoined to Rules 1(a) and 1(b).

Annual contribution increased on 31 May 1977, from $65 to $78.

Annual contribution increased on 30 April 1987, from $78 to $91.

Annual contribution ceased on 31 March 1992.

31 May 1977 — Increment to current annual contribution, $13

Quantity found from Table B—

$13 x 3.91 = $50.83 = amount to be added to the registered pension.

30 April 1987 — Increment to current annual contribution $13.

Quantity found from Table B—

$13 x 1.61 = $20.93 = amount to be added to the registered pension.

31 March 1992 — Cessation of contribution regarded as a decrement from current annual contribution, $91.

Quantity found from Table B—

$91 x .61 = $55.51 = amount to be deducted from the registered pension.

2. SECOND AND SUBSEQUENT WIFE'S PROSPECTIVE PENSION

(a) Variations of pension consequent on increments to, and decrements from, the current annual contribution while the contributor is a widower.

• Rule 2(a) —Assume that the contributor is married to a wife of the age that his last preceding wife would have been had she survived to the date of the variation of the contribution and proceed in accordance with Rule 1(c).

   

  Example of the application of Rule 2(a)—

  If the particulars be as in the example subjoined to Rule 1(c) except that the first wife, who was born on 12 August 1946, died on 30 November 1975, it would be assumed that the contributor was at the date of each of the 3 variations of the contribution married to a wife who was born on 12 August 1946. The calculations will then be identical with those given in the example subjoined to Rule 1(c).

(b) Variations of pensions consequent on the re-marriage of the contributor. If the second, or subsequent, wife was at the date of the re-marriage of the same age last birthday as the last preceding wife would have been had she survived to that date, the registered pension remains the same.

• Rule 2(b) —If the second, or subsequent, wife was at the date of the re-marriage of a less or greater age next birthday then the last preceding wife would have been had she survived to that date, multiply the amount of the registered pension by the quantity found from Table C corresponding to the age last birthday of the husband at the date of re-marriage, and the age last birthday which the last preceding wife would have attained had she survived to that date; multiply the product so obtained by the quantity found from Table A corresponding to the respective ages of the husband and of the second or subsequent wife at the date of the re-marriage.

  The result gives the registered pension to be recorded on the re-marriage of the contributor.

   

  Example of the application of Rule 2(b)—

  Assume particulars as in the example subjoined to Rule 1(c).

31 January 1979 — The second wife being of a less age next birthday at the date of the re-marriage than the first wife would have been had she survived, the registered pension $467.56 (see example subjoined to Rule 1(c)), is to be re-calculated.

$467.56 x 3.48 x .273 = $444.20 = registered pension at 31 January 1979.

(c) Variations of pension consequent on increments to, and decrements from the current annual contribution while the contributor is married to his second or subsequent wife.

• Rule 2(c) —Proceed as in Rule 1(c).

B. CONTRIBUTOR WHO COMMENCED TO CONTRIBUTE WHILE MARRIED

3 — FIRST WIFE'S PROSPECTIVE PENSION

In every case of a public officer who commenced to contribute while married, the wife at the date of commencement of contributions is to be considered as the officer's first wife, and no particulars are to be recorded respecting any former wife to whom he may have been married, unless there is issue of such former wife of a pensionable age (See C. V.).

(a) Pension in consideration of the annual contribution current at the date of commencement of the contribution.

• Rule 3(a) —Multiply the amount of the current annual contribution by the quantity found from Table B corresponding to the respective ages last birthday of the husband and wife at the date of commencement of the contribution. The product gives the registered pension on account of the annual contribution current at the date of commencement of the contribution.

   

  Example of the application of Rule 3(a)—

 

$52 x 5.58 = $290.16 = registered pension in consideration of annual contribution current at commencement of contribution.

(b) Variations of pension consequent on increments to, and decrements from, the current annual contribution while the contributor is married to his first wife.

• Rule 3(b) —Proceed as in Rule 1(c).

4 — SECOND AND SUBSEQUENT WIFE'S PROSPECTIVE PENSION

(a) Variations of pension consequent on increments to, and decrements from, the current annual contribution while the contributor is a widower.

• Rule 4(a) —Proceed as in Rule 2(a).

(b) Variations of pension consequent on the re-marriage of the contributor.

• Rule 4(b) —Proceed as in Rule 2(b).

(c) Variations of pension consequent on increments to, and decrements from, the current annual contribution while the contributor is married to his second or subsequent wife.

• Rule 4(c) —Proceed as in Rule 1(c).

C. CONTRIBUTOR WHO COMMENCED TO CONTRIBUTE WHILE A WIDOWER

5 — PROSPECTIVE PENSION TO CHILDREN BY HIS FIRST MARRIAGE

So long as a contributor's children by his first marriage are eligible for pension, a pension must be registered on their behalf.

• Rule 5 —For the purpose of calculating the registered pension of the children assume that the deceased wife lived until the date of commencement of contribution and died immediately afterwards and proceed in accordance with Rules 3(a) and (b)

6 — SECOND AND SUBSEQUENT WIFE'S PROSPECTIVE PENSION

• Rule 6 —For the purpose of calculating the registered pension of the wife assume that the deceased wife survived to the date of commencement of contribution and died immediately afterwards; then proceed in accordance with the rules applicable to the case of officers who commenced to contribute while married. (See B.)

D. CONTRIBUTOR WITH TWO OR MORE BENEFICIARIES

• Rule 7 —Where there are children eligible for pension by 2 or more deceased wives or where there is a wife and also children eligible for pension by 1 or more previous marriages the pension of each beneficiary as found by the above rules must be divided by the total number of the beneficiaries then existing in order to find the registered pension of that beneficiary.

E. TREATMENT OF VOLUNTARY LUMP SUM CONTRIBUTIONS

• Rule 8(a) —If the contributor is a bachelor, the lump sum contribution should be accumulated as from the date of payment and treated in accordance with Rule 1(a).
• Rule 8(b) — If the contributor is married or a widower, the amount of the lump sum contribution should be multiplied by the quantity found from Table A corresponding to the respective ages last birthday of the husband and wife at the date of payment of the contribution. If the contributor is a widower, assume that the deceased wife lived until the date of payment of the lump sum contribution and died immediately afterwards.

F. CALCULATION OF QUANTITIES (OR TABULAR RESULTS) FOR AGES NOT GIVEN IN THE TABLES

The wife's age in the tables is given at quinquennial intervals only. Ages of husbands and wives younger than the youngest or older than the eldest given are to be dealt with as if identical with the youngest and eldest respectively.

For the intermediate ages of wives, interpolate by exact fifths.

Example—

To find the quantity in Table A corresponding to the ages of a husband and wife aged respectively 35 and 27 last birthday.

The quantity for ages 35 and 25 given in Table A is .287

The quantity for ages 35 and 30 given in Table A is .320

So that the addition of 5 years to the age of the wife results in an addition of 0.033 to the quantity given in the Table for ages 35 and 25.

An addition of 2 years to the age of the wife accordingly results by proportion in an addition of two-fifths of .033 to the quantity given in the Table for ages 35 and 25.

Two-fifths of .033 = 0.13 which added to .287 gives .300 which is the required quantity corresponding to ages 35 and 27.

Similarly, the quantity found from Table B corresponding to the ages of a husband and wife aged respectively 30 and 24 last birthday is four-fifths of .501 added to 5.18 which gives 5.58.

In the case of Table C, it must be noted that an addition to the age of the wife results in a deduction from the quantity given in the Table.

To find the quantity in Table C corresponding to the ages of a husband and wife aged respectively 38 and 32 last birthday—

So that the addition of 5 years to the age of the wife results in a deduction of .45 from the

quantity given in the Table for ages 38 and 30.

An addition of 2 years to the age of the wife accordingly results by proportion in a deduction of two-fifths of .45 from the quantity given in the Table for ages 38 and 30.

Two-fifths of .45 = .18 which deducted from 3.66 leaves 3.48 which is the required quantity corresponding to ages 38 and 32.