Return to Declaration
by expert witness Claude Poulin, FSA,
October 3, 2002 |
|
|
Exhibit J
AT&T Management Pension Plan
Table of Early Retirement Reduction Factors
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
Age
|
AT&T Plan
6%
Reduction
|
AT&T Plan
3%
Reduction
|
Actuarial
Equivalent Factors
|
Section B.03
From Age 55
|
GATT
Interest 5%
|
| |
|
55
|
100%
|
100%
|
100%
|
100%
|
|
54
|
94%
|
97%
|
95%
|
93%
|
|
53
|
88%
|
94%
|
90%
|
87%
|
|
52
|
82%
|
91%
|
86%
|
81%
|
|
51
|
76%
|
88%
|
82%
|
76%
|
|
50
|
70%
|
85%
|
78%
|
71%
|
|
49
|
64%
|
82%
|
74%
|
67%
|
|
48
|
58%
|
79%
|
71%
|
63%
|
|
47
|
52%
|
76%
|
67%
|
59%
|
|
46
|
46%
|
73%
|
64%
|
56%
|
|
45
|
40%
|
70%
|
62%
|
52%
|
|
44
|
34%
|
67%
|
58%
|
49%
|
|
43
|
28%
|
64%
|
56%
|
46%
|
|
42
|
22%
|
61%
|
53%
|
44%
|
|
41
|
16%
|
58%
|
50%
|
41%
|
|
40
|
10%
|
55%
|
48%
|
39%
|
|
39
|
4%
|
52%
|
46%
|
37%
|
|
38
|
0%
|
49%
|
44%
|
35%
|
Average Reduction Factor
|
|
51-55
|
6%
|
3%
|
5%
|
6%
|
|
46-50
|
6%
|
3%
|
3%
|
4%
|
|
41-45
|
6%
|
3%
|
3%
|
3%
|
|
38-40
|
6%
|
3%
|
2%
|
2%
|
Mortality Assumption:
GATT Table (1983 Group Annuity Mortality blended 50%
Male and 50% Female) |
Return to Declaration
by expert witness Claude Poulin, FSA,
October 3, 2002
|
|
|