ARCHIVED CD 1995-010

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• Appendix A - PA Reference Table

March 6, 1995

Ottawa, Canada
K1A 0S5

SUBJECT : Pension Adjustment (1994)

1. PURPOSE

1.1 The purpose of this directive is to provide you with information relative to the issuance of the 1994 Pension Adjustment (PA).

This directive is also to advise you of the effect on the PA calculation of certain provisions of Pension Reform and to clarify the PA reporting when the employee opts not to count his/her period of leave without pay (LWOP) as pensionable.

1.2 This directive should be read in conjunction with Compensation Directive 1994-012 dated March 23, 1994.

2. POLICY

2.1 The following are the various maximums or limits related to the PA for 1994:

• The maximum PA for 1994 is $13,500.00.
• The maximum Registered Retirement Savings Plan (RRSP) contributions for 1995 is $14,500.00.
• The 1994 Yearly Maximum Pensionable Earnings (YMPE) for the Canada Pension Plan and the Québec Pension Plan is $34,400.00.
• The excluded earnings for 1994 are from $80,556. to $86,111.
• The 1994 maximum Benefit Entitlement Accrued is $1,611.11.

2.2 Part-time employees who are now contributing to the Public Service Superannuation Act (PSSA) will be provided with a PA for the period during which they contributed to the pension plan.

2.3 Since December 15, 1994, employees whose annual salary rate is in excess of $98,200 for 1994, and $98,400 for 1995, are now contributing to the Retirement Compensation Agreement (RCA) in respect of those salaries above the limit. Please refer to Compensation Directive 1995-005.

Salaries that are subject to RCA contributions are excluded from the PA calculation.

2.4 Revenue Canada has provided additional information for PA reporting depending on when an employee opts not to count a period of LWOP as pensionable.

When the employee opts not to count a period of LWOP as pensionable before the end of a calendar year, the period of non-pensionable LWOP for that year, will not be included in the PA calculation. However, the PA reported for any calendar year previous to the year of the election, cannot be reversed.

In this situation, a PA for any subsequent year will not be reported until the employee returns to duty and recommences accumulating pension credits.

3. PROCEDURES

3.1 The regional pay system has been amended to calculate the 1994 PA for part-time employees who are now contributing to the PSSA and also to exclude RCA salaries from the PA calculation.

3.2. PART-TIME

3.2.1 The PA calculation for part-time employees is performed in the same manner as the full time employees. The pensionable earnings used to establish the PA are the pensionable earnings on which the part time employee has contributed to the PSSA and the pensionable service is the full service accrued under the PSSA, from one date to another date.

3.3. RCA

3.3.1 Salaries subject to RCA contributions are not accumulated in the pensionable earnings for PA purposes.

The salary rate exceeding the threshold will not be accumulated in the pensionable earnings for PA purposes. (i.e. for an employee paid bi-weekly, the portion exceeding $3,776.92 for 1994 and exceeding $3,784.61 for 1995 will not be included in the pensionable earnings).

3.3.2 The maximum annual benefit entitlement limits built into the PA formula already account for the excess salaries. Therefore, there is no change in the PA calculation for this group.

3.4. LWOP

3.4.1 An employee who opts not to count a period of LWOP as pensionable before the end of a calendar year, should not receive a PA for the period of LWOP that will not be pensionable under PSSA for that year and onward.

This procedure applies whether the employee makes his election on return to duty or while still on LWOP.

Example 1 :

• LWOP from 01-01-94 to 30-09-94
• Option signed 30-11-94
• PA should not be calculated for the period from 01-04-94 to 30-09-94. The first 3 months of LWOP counts for PSSA and PA.

Example 2 :

• LWOP from 01-11-93 to 31-10-95
• Option signed 01-11-94
• PA should not be calculated for the period from 01-02-94 to 31-10-95.

Example 3 :

• LWOP from 01-06-93 to 31-10-94
• Option signed 01-11-94
• PA should not be calculated for the period from 01-01-94 to 31-10-94. The PA issued in 1993 cannot be reversed.

3.4.2 Upon request from the employees affected by this situation, to correct their previously reported PA, departments must advise the pay office in writing of the number of pay periods and the amount of pensionable earnings that should not be counted in the PA calculation.

Upon receipt of the written notification, the pay office will make the necessary adjustment to element 118 and element 734 of the applicable year and an amended T4 will be issued to the employee.

3.4.3 Starting in 1995, upon receipt of form DSS-MAS 2480, Option not to count LWOP as pensionable, the pay office will now have to take this new information into consideration when adjusting element 118 and element 734.

3.5 Another situation where a T4 could be amended to correct the PA is when excess contributions were taken in error (e. g. 35 years paid up but contributions continue to be deducted from the employee and therefore, the amount of pensionable earnings and the number of pay periods continue to be accumulated).

When the error is discovered, the pay office must adjust the number of pensionable pay periods and the amount of pensionable earnings. If the adjustment affects the previous year, an amended T4 will be issued showing a revised PA.

3.6 The attached PA Reference Table (Annex A) can be utilized as a guide for full-time members who earned a full year of pensionable service for 1994.

4. INQUIRIES

4.1 Any request for information regarding the foregoing should be addressed to your Public Works and Government Services Canada (PWGSC) Client Services Centre as per Compensation Directive 1994-039 dated October 6, 1994.

Original Signed by
G. Blacker

P. Charko
Director General
Compensation Sector
Government Operational Service Branch

Reference: CJA 9007-10-8

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ANNEX A - PA REFERENCE TABLE

PENSIONABLE EARNINGS ($)

FROM	TO	PENSION ADJUSTMENT ($)
0	8,519.99	0
8,520.	8,639.99	4.
8,640.	8,759.99	18.
8,760.	8,879.99	32.
8,880.	8,999.99	46.
9,000.	9,119.99	60.
9,120.	9,239.99	74.
9,240.	9,359.99	88.
9,360.	9,479.99	102.
9,480.	9,599.99	116.
9,600.	9,719.99	130.
9,720.	9,839.99	144.
9,840.	9,959.99	158.
9,960.	10,079.99	172.
10,080.	10,199.99	186.
10,200.	10,319.99	200.
10,320.	10,439.99	214.
10,440.	10,559.99	229.
10,560.	10,679.99	243.
10,680.	10,799.99	257.
10,800.	10,919.99	271.
10,920.	11,039.99	285.
11,040.	11,159.99	299.
11,160.	11,279.99	313.
11,280.	11,399.99	327.
11,400.	11,519.99	341.
11,520.	11,639.99	355.
11,640.	11,759.99	369.
11,760.	11,879.99	383.
11,880.	11,999.99	397.
12,000.	12,119.99	411.
12,120.	12,239.99	425.
12,240.	12,359.99	439.
12,360.	12,479.99	453.
12,480.	12,599.99	467.
12,600.	12,719.99	481.
12,720.	12,839.99	495.
12,840.	12,959.99	509.
12,960.	13,079.99	523.
13,080.	13,199.99	537.
13,200.	13,319.99	551.
13,320.	13,439.99	565.
13,440.	13,559.99	580.
13,560.	13,679.99	594.
13,680.	13,799.99	608.
13,800.	13,919.99	622.
13,920.	14,039.99	636.
14,040.	14,159.99	650.
14,160.	14,279.99	664.
14,280.	14,399.99	678.
14,400.	14,519.99	692.
14,520.	14,639.99	706.
14,640.	14,759.99	720.
14,760.	14,879.99	734.
14,880.	14,999.99	748.
15,000.	15,119.99	762.
15,120.	15,239.99	776.
15,240.	15,359.99	790.
15,360.	15,479.99	804.
15,480.	15,599.99	818.
15,600.	15,719.99	832.
15,720.	15,839.99	846.
15,840.	15,959.99	860.
15,960.	16,079.99	874.
16,080.	16,199.99	888.
16,200.	16,319.99	902.
16,320.	16,439.99	916.
16,440.	16,559.99	931.
16,560.	16,679.99	945.
16,680.	16,799.99	959.
16,800.	16,919.99	973.
16,920.	17,039.99	987.
17,040.	17,159.99	1,001.
17,160.	17,279.99	1,015.
17,280.	17,399.99	1,029.
17,400.	17,519.99	1,043.
17,520.	17,639.99	1,057.
17,640.	17,759.99	1,071.
17,760.	17,879.99	1,085.
17,880.	17,999.99	1,099.
18,000.	18,119.99	1,113.
18,120.	18,239.99	1,127.
18,240.	18,359.99	1,141.
18,360.	18,479.99	1,155.
18,480.	18,599.99	1,169.
18,600.	18,719.99	1,183.
18,720.	18,839.99	1,197.
18,840.	18,959.99	1,211.
18,960.	19,079.99	1,225.
19,080.	19,199.99	1,239.
19,200.	19,319.99	1,253.
19,320.	19,439.99	1,267.
19,440.	19,559.99	1,282.
19,560.	19,679.99	1,296.
19,680.	19,799.99	1,310.
19,800	19,919.99	1,324.
19,920.	20,039.99	1,338.
20,040.	20,159.99	1,352.
20,160.	20,279.99	1,366.
20,280.	20,399.99	1,380.
20,400.	20,519.99	1,394.
20,520.	20,639.99	1,408.
20,640.	20,759.99	1,422.
20,760.	20,879.99	1,436.
20,880.	20,999.99	1,450.
21,000.	21,119.99	1,464.
21,120.	21,239.99	1,478.
21,240.	21,359.99	1,492.
21,360.	21,479.99	1,506.
21,480.	21,599.99	1,520.
21,600.	21,719.99	1,534.
21,720.	21,839.99	1,548.
21,840.	21,959.99	1,562.
21,960.	22,079.99	1,576.
22,080.	22,199.99	1,590.
22,200.	22,319.99	1,604.
22,320.	22,439.99	1,618.
22,440.	22,559.99	1,633.
22,560.	22,679.99	1,647.
22,680.	22,799.99	1,661.
22,800.	22,919.99	1,675.
22,920.	23,039.99	1,689.
23,040.	23,159.99	1,703.
23,160.	23,279.99	1,717.
23,280.	23,399.99	1,731.
23,400.	23,519.99	1,745.
23,520.	23,639.99	1,759.
23,640.	23,759.99	1,773.
23,760.	23,879.99	1,787.
23,880.	23,999.99	1,801.
24,000.	24,119.99	1,815.
24,120.	24,239.99	1,829.
24,240.	24,359.99	1,843.
24,360.	24,479.99	1,857.
24,480.	24,599.99	1,871.
24,600.	24,719.99	1,885.
24,720.	24,839.99	1,899.
24,840.	24,959.99	1,913.
24,960.	25,079.99	1,927.
25,080.	25,199.99	1,941.
25,200.	25,319.99	1,955.
25,320.	25,439.99	1,969.
25,440.	25,559.99	1,984.
25,560.	25,679.99	1,998.
25,680.	25,799.99	2,012.
25,800.	25,919.99	2,026.
25,920.	26,039.99	2,040.
26,040.	26,159.99	2,054.
26,160.	26,279.99	2,068.
26,280.	26,399.99	2,082.
26,400.	26,519.99	2,096.
26,520.	26,639.99	2,110.
26,640.	26,759.99	2,124.
26,760.	26,879.99	2,138.
26,880.	26,999.99	2,152.
27,000.	27,119.99	2,166.
27,120.	27,239.99	2,180.
27,240.	27,359.99	2,194,
27,360.	27,479.99	2,208.
27,480.	27,599.99	2,222.
27,600.	27,719.99	2,236.
27,720.	27,839.99	2,250.
27,840.	27,959.99	2,264.
27,960.	28,079.99	2,278.
28,080.	28,199.99	2,292.
28,200.	28,319.99	2,306.
28,320.	28,439.99	2,320.
28,440.	28,559.99	2,335.
28,560.	28,679.99	2,349.
28,680.	28,799.99	2,363.
28,800.	28,919.99	2,377.
28,920.	29,039.99	2,391.
29,040.	29,159.99	2,405.
29,160.	29,279.99	2,419.
29,280.	29,399.99	2,433.
29,400.	29,519.99	2,447.
29,520.	29,639.99	2,461.
29,640.	29,759.99	2,475.
29,760.	29,879.99	2,489.
29,880.	29,999.99	2,503.
30,000.	30,119.99	2,517.
30,120.	30,239.99	2,531.
30,240.	30,359.99	2,545.
30,360.	30,479.99	2,559.
30,480.	30,599.99	2,573.
30,600.	30,719.99	2,587.
30,720.	30,839.99	2,601.
30,840.	30,959.99	2,615.
30,960.	31,079.99	2,629.
31,080.	31,199.99	2,643.
31,200.	31,319.99	2,657.
31,320.	31,439.99	2,671.
31,440.	31,559.99	2,686.
31,560.	31,679.99	2,700.
31,680.	31,799.99	2,714.
31,800.	31,919.99	2,728.
31,920.	32,039.99	2,742.
32,040.	32,159.99	2,756.
32,160.	32,279.99	2,770.
32,280.	32,399.99	2,784.
32,400.	32,519.99	2,798.
32,520.	32,639.99	2,812.
32,640.	32,759.99	2,826.
32,760.	32,879.99	2,840.
32,880.	32,999.99	2,854.
33,000.	33,119.99	2,868.
33,120.	33,239.99	2,882.
33,240.	33,359.99	2,896.
33,360.	33,479.99	2,910.
33,480.	33,599.99	2,924.
33,600.	33,719.99	2,938.
33,720.	33,839.99	2,952.
33,840.	33,959.99	2,966.
33,960.	34,079.99	2,980.
34,080.	34,199.99	2,994.
34,200.	34,319.99	3,008.
34,320.	34,439.99	3,022.
34,440.	34,559.99	3,043.
34,560.	34,679.99	3,064.
34,680.	34,799.99	3,086.
34,800.	34,919.99	3,108.
34,920.	35,039.99	3,129.
35,040.	35,159.99	3,151.
35,160.	35,279.99	3,172.
35,280.	35,399.99	3,194.
35,400.	35,519.99	3,216.
35,520.	35,639.99	3,237.
35,640.	35,759.99	3,259.
35,760.	35,879.99	3,280.
35,880.	35,999.99	3,302.
36,000.	36,119.99	3,324.
36,120.	36,239.99	3,345.
36,240.	36,359.99	3,367.
36,360.	36,479.99	3,388.
36,480.	36,599.99	3,410.
36,600.	36,719.99	3,432.
36,720.	36,839.99	3,453.
36,840.	36,959.99	3,475.
36,960.	37,079.99	3,496.
37,080.	37,199.99	3,518.
37,200.	37,319.99	3,540.
37,320.	37,439.99	3,561.
37,440.	37,559.99	3,583.
37,560.	37,679.99	3,604.
37,680.	37,799.99	3,626.
37,800.	37,919.99	3,648.
37,920.	38,039.99	3,669.
38,040.	38,159.99	3,691.
38,160.	38,279.99	3,712.
38,280.	38,399.99	3,734.
38,400.	38,519.99	3,756.
38,520.	38,639.99	3,777.
38,640.	38,759.99	3,799.
38,760.	38,879.99	3,820.
38,880.	38,999.99	3,842.
39,000.	39,119.99	3,864.
39,120.	39,239.99	3,885.
39,240.	39,359.99	3,907.
39,360.	39,479.99	3,928.
39,480.	39,599.99	3,950.
39,600.	39,719.99	3,972.
39,720.	39,839.99	3,993.
39,840.	39,959.99	4,015.
39,960.	40,079.99	4,036.
40,080.	40,199.99	4,058.
40,200.	40,319.99	4,080.
40,320.	40,439.99	4,101.
40,440.	40,559.99	4,123.
40,560.	40,679.99	4,144.
40,680.	40,799.99	4,166.
40,800.	40,919.99	4,188.
40,920.	41,039.99	4,209.
41,040.	41,159.99	4,231.
41,160.	41,279.99	4,252.
41,280.	41,399.99	4,274.
41,400.	41,519.99	4,296.
41,520.	41,639.99	4,317.
41,640.	41,759.99	4,339.
41,760.	41,879.99	4,360.
41,880.	41,999.99	4,382.
42,000.	42,119.99	4,404.
42,120.	42,239.99	4,425.
42,240.	42,359.99	4,447.
42,360.	42,479.99	4,468.
42,480.	42,599.99	4,490.
42,600.	42,719.99	4,512.
42,720.	42,839.99	4,533.
42,840.	42,959.99	4,555.
42,960.	43,079.99	4,576.
43,080.	43,199.99	4,598.
43,200.	43,319.99	4,620.
43,320.	43 439.99	4,641.
43,440.	43,559.99	4,663.
43,560.	43,679.99	4,684.
43,680.	43,799.99	4,706.
43,800.	43,919.99	4,728.
43,920.	44,039.99	4,749.
44,040.	44,159.99	4,771.
44,160.	44,279.99	4,792.
44,280.	44,399.99	4,814.
44,400.	44,519.99	4,836.
44,520.	44,639.99	4,857.
44,640.	44,759.99	4,879.
44,760.	44,879.99	4,900.
44,880.	44,999.99	4,922.
45,000.	45,119.99	4,944.
45,120.	45,239.99	4,965.
45,240.	45,359.99	4,987.
45,360.	45,479.99	5,008.
45,480.	45,599.99	5,030.
45,600.	45,719.99	5,052.
45,720.	45,839.99	5,073.
45,840.	45,959.99	5,095.
45,960.	46,079.99	5,116.
46,080.	46,199.99	5,138.
46,200.	46,319.99	5,160.
46,320.	46,439.99	5,181.
46,440.	46,559.99	5,203.
46,560.	46,679.99	5,224.
46,680.	46,799.99	5,246.
46,800.	46,919.99	5,268.
46,920.	47,039.99	5,289.
47,040.	47,159.99	5,311.
47,160.	47,279.99	5,332.
47,280.	47,399.99	5,354
47,400.	47,519.99	5,376.
47,520.	47,639.99	5,397.
47,640.	47,759.99	5,419.
47,760.	47,879.99	5,440.
47,880.	47,999.99	5,462.
48,000.	48,119.99	5,484.
48,120.	48,239.99	5,505.
48,240.	48,359.99	5,527.
48,360.	48,479.99	5,548.
48,480.	48,599.99	5,570.
48,600.	48,719.99	5,592.
48,720.	48,839.99	5,613.
48,840.	48,959.99	5,635.
48,960.	49,079.99	5,656.
49,080.	49,199.99	5,678.
49,200.	49,319.99	5,700.
49,320.	49,439.99	5,721.
49,440.	49,559.99	5,743.
49,560.	49,679.99	5,764.
49,680.	49,799.99	5,786.
49,800.	49,919.99	5,808.
49,920.	50,039.99	5,829.
50,040.	50,159.99	5,851.
50,160.	50,279.99	5,872.
50,280.	50,399.99	5,894.
50,400.	50,519.99	5,916.
50,520.	50,639.99	5,937.
50,640.	50,759.99	5,959.
50,760.	50,879.99	5,980.
50,880.	50,999.99	6,002.
51,000.	51,119.99	6,024.
51,120.	51,239.99	6,045.
51,240.	51,359.99	6,067.
51,360.	51,479.99	6,088.
51,480.	51,599.99	6,110.
51,600.	51,719.99	6,132.
51,720.	51,839.99	6,153.
51,840.	51,959.99	6,175.
51,960.	52,079.99	6,196.
52,080.	52,199.99	6,218.
52,200.	52,319.99	6,240.
52,320.	52,439.99	6,261.
52,440.	52,559.99	6,283.
52,560.	52,679.99	6,304.
52,680.	52,799.99	6,326.
52,800.	52,919.99	6,348.
52,920.	53,039.99	6,369.
53,040.	53,159.99	6,391.
53,160.	53,279.99	6,412.
53,280.	53,399.99	6,434.
53,400.	53,519.99	6,456.
53,520.	53,639.99	6,477.
53,640.	53,759.99	6,499.
53,760.	53,879.99	6,520.
53,880.	53,999.99	6,542.
54,000.	54,119.99	6,564.
54,120.	54,239.99	6,585.
54,240.	54,359.99	6,607.
54,360.	54,479.99	6,628.
54,480.	54,599.99	6,650.
54,600.	54,719.99	6,672.
54,720.	54,839.99	6,693.
54,840.	54,959.99	6,715.
54,960.	55,079.99	6,736.
55,080.	55,199.99	6,758.
55,200.	55,319.99	6,780.
55,320.	55,439.99	6,801.
55,440.	55,559.99	6,823.
55,560.	55,679.99	6,844.
55,680.	55,799.99	6,866.
55,800.	55,919.99	6,888.
55,920.	56,039.99	6,909.
56,040.	56,159.99	6,931.
56,160.	56,279.99	6,952.
56,280.	56,399.99	6,974.
56,400.	56,519.99	6,996.
56,520.	56,639.99	7,017.
56,640.	56,759.99	7,039.
56,760.	56,879.99	7,060.
56,880.	56,999.99	7,082.
57,000.	57,119.99	7,104.
57,120.	57,239.99	7,125.
57,240.	57,359.99	7,147.
57,360.	57,479.99	7,168.
57,480.	57,599.99	7,190.
57,600.	57,719.99	7,212.
57,720.	57,839.99	7,233.
57,840.	57,959.99	7,255.
57,960.	58,079.99	7,276.
58,080.	58,199.99	7,298.
58,200.	58,319.99	7,320.
58,320.	58,439.99	7,341.
58,440.	58,559.99	7,363.
58,560.	58,679.99	7,384.
58,680.	58,799.99	7,406.
58,800.	58,919.99	7,428.
58,920.	59,039.99	7,449.
59,040.	59,159.99	7,471.
59,160.	59,279.99	7,492.
59,280.	59,399.99	7,514.
59,400.	59,519.99	7,536.
59,520.	59,639.99	7,557.
59,640.	59,759.99	7,579.
59,760.	59,879.99	7,600.
59,880.	59,999.99	7,622.
60,000.	60,119.99	7,644.
60,120.	60,239.99	7,665.
60,240.	60,359.99	7,687.
60,360.	60,479.99	7,708.
60,480.	60,599.99	7,730.
60,600.	60,719.99	7,752.
60,720.	60,839.99	7,773.
60,840.	60,959.99	7,795.
60,960.	61,079.99	7,816.
61,080.	61,199.99	7,838.
61,200.	61,319.99	7,860.
61,320.	61,439.99	7,881.
61,440.	61,559.99	7,903.
61,560.	61,679.99	7,924.
61,680.	61,799.99	7,946.
61,800.	61,919.99	7,968.
61,920.	62,039.99	7,989.
62,040.	62,159.99	8,011.
62,160.	62,279.99	8,032.
62,280.	62,399.99	8,054.
62,400.	62,519.99	8,076.
62,520.	62,639.99	8,097.
62,640.	62,759.99	8,119.
62,760.	62,879.99	8,140.
62,880.	62,999.99	8,162.
63,000.	63,119.99	8,184.
63,120.	63,239.99	8,205.
63,240.	63,359.99	8,227.
63,360.	63,479.99	8,248.
63,480.	63,599.99	8,270.
63,600.	63,719.99	8,292.
63,720.	63,839.99	8,313.
63,840.	63,959.99	8,335.
63,960.	64,079.99	8,356.
64,080.	64,199.99	8,378.
64,200.	64,319.99	8,400.
64,320.	64,439.99	8,421.
64,440.	64,559.99	8,443.
64,560	64,679.99	8,464.
64,680.	64,799.99	8,486.
64,800.	64,919.99	8,508.
64,920.	65,039.99	8,529.
65,040.	65,159.99	8,551.
65,160.	65,279.99	8,572.
65,280.	65,399.99	8,594.
65,400.	65,519.99	8,616.
65,520.	65,639.99	8,637.
65,640.	65,759.99	8,659.
65,760.	65,879.99	8,680.
65,880.	65,999.99	8,702.
66,000.	66,119.99	8,724.
66,120.	66,239.99	8,745.
66,240.	66,359.99	8,767.
66,360.	66,479.99	8,788.
66,480.	66,599.99	8,810.
66,600.	66,719.99	8,832.
66,720.	66,839.99	8,853.
66,840.	66,959.99	8,875.
66,960.	67,079.99	8,896.
67,080.	67,199.99	8,918.
67,200.	67,319.99	8,940.
67,320.	67,439.99	8,961.
67,440.	67,559.99	8,983.
67,560.	67,679.99	9,004.
67,680.	67,799.99	9,026.
67,800.	67,919.99	9,048.
67,920.	68,039.99	9,069.
68,040.	68,159.99	9,091.
68,160.	68,279.99	9,112.
68,280.	68,399.99	9,134.
68,400.	68,519.99	9,156.
68,520.	68,639.99	9,177.
68,640.	68,759.99	9,199.
68,760.	68,879.99	9,220.
68,880.	68,999.99	9,242.
69,000.	69,119.99	9,264.
69,120.	69,239.99	9,285.
69,240.	69,359.99	9,307.
69,360.	69,479.99	9,328.
69,480.	69,599.99	9,350.
69,600.	69,719.99	9,372.
69,720.	69,839.99	9,393.
69,840.	69,959.99	9,415.
69,960.	70,079.99	9,436.
70,080.	70,199.99	9,458.
70,200.	70,319.99	9,480.
70,320.	70,439.99	9,501.
70,440.	70,559.99	9,523.
70,560.	70,679.99	9,544.
70,680.	70,799.99	9,566.
70,800.	70,919.99	9,588.
70,920.	71,039.99	9,609.
71,040.	71,159.99	9,631.
71,160.	71,279.99	9,652.
71,280.	71,399.99	9,674.
71,400.	71,519.99	9,696.
71,520.	71,639.99	9,717.
71,640.	71,759.99	9,739.
71,760.	71,879.99	9,760.
71,880.	71,999.99	9,782.
72,000.	72,119.99	9,804.
72,120.	72,239.99	9,825.
72,240.	72,359.99	9,847.
72,360.	72,479.99	9,868.
72,480.	72,599.99	9,890.
72,600.	72,719.99	9,912.
72,720.	72,839.99	9,933.
72,840.	72,959.99	9,955.
72,960.	73,079.99	9,976.
73,080.	73,199.99	9,998.
73,200.	73,319.99	10,020.
73,320.	73,439.99	10,041.
73,440.	73,559.99	10,063.
73,560.	73,679.99	10,084.
73,680.	73,799.99	10,106.
73,800.	73,919.99	10,128.
73,920.	74,039.99	10,149.
74,040.	74,159.99	10,171.
74,160.	74,279.99	10,192.
74,280.	74,399.99	10,214.
74,400.	74,519.99	10,236.
74,520.	74,639.99	10,257.
74,640.	74,759.99	10,279.
74,760.	74,879.99	10,300.
74,880.	74,999.99	10,322.
75,000.	75,119.99	10,344.
75,120.	75,239.99	10,365.
75,240.	75,359.99	10,387.
75,360.	75,479.99	10,408.
75 480.	75,599.99	10,430.
75,600.	75,719.99	10,452.
75,720.	75,839.99	10,473.
75,840.	75,959.99	10,495.
75,960.	76,079.99	10,516.
76,080.	76,199.99	10,538.
76,200.	76,319.99	10,560.
76,320.	76,439.99	10,581.
76,440.	76,559.99	10,603.
76,560.	76,679.99	10,624.
76,680.	76,799.99	10,646.
76,800.	76,919.99	10,668.
76,920.	77,039.99	10,689.
77,040.	77,159.99	10,711.
77,160.	77,279.99	10,732.
77,280.	77,399.99	10,754.
77,400.	77,519.99	10,776.
77,520.	77,639.99	10,797.
77,640.	77,759.99	10,819.
77,760.	77,879.99	10,840.
77,880.	77,999.99	10,862.
78,000.	78,119.99	10,884.
78,120.	78,239.99	10,905.
78,240.	78,359.99	10,927.
78,360.	78,479.99	10,948.
78,480.	78,599.99	10,970.
78,600.	78,719.99	10,992.
78,720.	78,839.99	11,013.
78,840.	78,959.99	11,035.
78,960.	79,079.99	11,056.
79,080.	79,199.99	11,078.
79,200.	79,319.99	11,100.
79,320.	79,439.99	11,121.
79,440.	79,559.99	11,143.
79,560.	79,679.99	11,164.
79,680.	79,799.99	11,186.
79,800.	79,919.99	11,208.
79,920.	80,039.99	11,229.
80,040.	80,159.99	11,251.
80,160.	80,279.99	11,272.
80,280.	80,399.99	11,294.
80,400.	80,519.99	11,316.
80,520.	80,639.99	11,333.
80,640.	80,759.99	11,333.
80,760.	80,879.99	11,333.
80,880.	80,999.99	11,333.
81,000.	81,119.99	11,333.
81,120.	81,239.99	11,333.
81,240.	81,359.99	11,333.
81,360.	81,479.99	11,333.
81,480.	81,599.99	11,333.
81,600.	81,719.99	11,333.
81,720.	81,839.99	11,333.
81,840.	81,959.99	11,333.
81,960.	82,079.99	11,333.
82,080.	82,199.99	11,333.
82,200.	82,319.99	11,333.
82,320.	82,439.99	11,333.
82,440.	82,559.99	11,333.
82,560.	82,679.99	11,333.
82,680.	82,799.99	11,333.
82,800.	82,919.99	11,333.
82,920.	83,039.99	11,333.
83,040.	83,159.99	11,333.
83,160.	83,279.99	11,333.
83,280.	83,399.99	11,333.
83,400.	83,519.99	11,333.
83,520.	83,639.99	11,333.
83,640.	83,759.99	11,333.
83,760.	83,879.99	11,333.
83,880.	83,999.99	11,333.
84,000.	84,119.99	11,333.
84,120.	84,239.99	11,333.
84,240.	84,359.99	11,333.
84,360.	84,479.99	11,333.
84,480.	84,599.99	11,333.
84,600.	84,719.99	11,333.
84,720.	84,839.99	11,333.
84,840.	84,959.99	11,333.
84,960.	85,079.99	11,333.
85,080.	85,199.99	11,333.
85,200.	85,319.99	11,333.
85,320.	85,439.99	11,333.
85,440.	85,559.99	11,333.
85,560.	85,679.99	11,333.
85,680.	85,799.99	11,333.
85,800.	85,919.99	11,333.
85,920.	86,039.99	11,333.
86,040.	86,159.99	11,333.
86,160.	86,279.99	11,353.
86,280.	86,399.99	11,374.
86,400.	86,519.99	11,396.
86,520.	86,639.99	11,417.
86,640.	86,759.99	11,439.
86,760.	86,879.99	11,461.
86,880.	86,999.99	11,482.
87,000.	87,119.99	11,504.
87,120.	87,239.99	11,525.
87,240.	87,359.99	11,547.
87,360.	87,479.99	11,569.
87,480.	87,599.99	11,590.
87,600.	87,719.99	11,612.
87,720.	87,839.99	11,633.
87,840.	87,959.99	11,655.
87,960.	88,079.99	11,677.
88,080.	88,199.99	11,698.
88,200.	88,319.99	11,720.
88,320.	88,439.99	11,741.
88,440.	88,559.99	11,763.
88,560.	88,679.99	11,785.
88,680.	88,799.99	11,806.
88,800.	88,919.99	11,828.
88,920.	89,039.99	11,849.
89,040.	89,159.99	11,871.
89,160.	89,279.99	11,893.
89,280.	89,399.99	11,914.
89,400.	89,519.99	11,936.
89,520.	89,639.99	11,957.
89,640.	89,759.99	11,979.
89,760.	89,879.99	12,001.
89,880.	89,999.99	12,022.
90,000.	90,119.99	12,044.
90,120.	90,239.99	12,065.
90,240.	90,359.99	12,087.
90,360.	90,479.99	12,109.
90,480.	90,599.99	12,130.
90,600.	90,719.99	12,152.
90,720.	90,839.99	12,173.
90,840.	90,959.99	12,195.
90,960.	91,079.99	12,217.
91,080.	91,199.99	12,238.
91,200.	91,319.99	12,260.
91,320.	91,439.99	12,281.
91,440.	91,559.99	12,303.
91,560.	91,679.99	12,325.
91,680.	91,799.99	12,346.
91,800.	91,919.99	12,368.
91,920.	92,039.99	12,389.
92,040.	92,159.99	12,411.
92,160.	92,279.99	12,433.
92,280.	92,399.99	12,454.
92,400.	92,519.99	12,476.
92,520.	92,639.99	12,497.
92,640.	92,759.99	12,519.
92,760.	92,879.99	12,541.
92,880.	92,999.99	12,562.
93,000.	93,119.99	12,584.
93,120.	93,239.99	12,605.
93,240.	93,359.99	12,627.
93,360.	93,479.99	12,649.
93,480.	93,599.99	12,670.
93,600.	93,719.99	12,692.
93,720.	93,839.99	12,713.
93,840.	93,959.99	12,735.
93,960.	94,079.99	12,757.
94,080.	94,199.99	12,778.
94,200.	94,319.99	12,800.
94,320.	94,439.99	12,821.
94,440.	94,559.99	12,843.
94,560.	94,679.99	12,865.
94,680.	94,799.99	12,886.
94,800.	94,919.99	12,908.
94,920.	95,039.99	12,929.
95,040.	95,159.99	12,951.
95,160.	95,279.99	12,973.
95,280.	95,399.99	12,994.
95,400.	95,519.99	13,016.
95,520.	95,639.99	13,037.
95,640.	95,759.99	13,059.
95,760.	95,879.99	13,081.
95,880.	95,999.99	13,102.
96,000.	96,119.99	13,124.
96,120.	96,239.99	13,145.
96,240.	96,359.99	13,167.
96,360.	96,479.99	13,189.
96,480.	96,599.99	13,210.
96,600.	96,719.99	13,232.
96,720.	96,839.99	13,253.
96,840.	96,959.99	13,275.
96,960.	97,079.99	13,297.
97,080.	97,199.99	13,318.
97,200.	97,319.99	13,340.
97,320.	97,439.99	13,361.
97,440.	97,559.99	13,383.
97,560.	97,679.99	13,405.
97,680.	97,799.99	13,426.
97,800.	97,919.99	13,448.
97,920.	98,039.99	13,469.
98,040.	98,159.99	13,491.
98,160.	98,279.99	13,500.
98,280.	98,399.99	13,500.
98,400.	98,519.99	13,500.
98,520.	98,639.99	13,500.
98,640.	98,759.99	13,500.
98,760.	98,879.99	13,500.
98,880.	98,999.99	13,500.
99,000.	99,119.99	13,500.
99,120.	99,239.99	13,500.
99,240.	99,359.99	13,500.
99,360.	99,479.99	13,500.
99,480.	99,599.99	13,500.
99,600.	99,719.99	13,500.
99,720.	99,839.99	13,500.
99,840.	99,959.99	13,500.
99,960.	100,079.99	13,500.
100,080.	100,199.99	13,500.
100,200.	100,319.99	13,500.
100,320.	100,439.99	13,500.
100,440.	100,559.99	13,500.
100,560.	100,679.99	13,500.
100,680.	100,799.99	13,500.
100,800.	100,919.99	13,500.
100,920.	101,039.99	13,500.
101,040.	101,159.99	13,500.
101,160.	101,279.99	13,500.
101,280.	101,399.99	13,500.
101,400.	101,519.99	13,500.
101,520.	101,639.99	13,500.
101,640.	101,759.99	13,500.
101,760.	101,879.99	13,500.
101,880.	101,999.99	13,500.
102,000.	102,119.99	13,500.
102,120.	102,239.99	13,500.
102,240.	102,359.99	13,500.
102,360.	102,479.99	13,500.
102,480.	102,599.99	13,500.
102,600.	102,719.99	13,500.
102,720.	102,839.99	13,500.
102,840.	102,959.99	13,500.
102,960.	103,079.99	13,500.
103,080.	103,199.99	13,500.
103,200.	103,319.99	13,500.
103,320.	103,439.99	13,500.