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Text of OPM Proposed Regs for Federal Employees' Retirement System: Present Value Conversion Factors for Spouses of Deceased Separated Employees
U.S. Office of Personnel Management [OPM] 
[Official Guidance] Apr. 2, 2015
"The Office of Personnel Management (OPM) is issuing a proposed rule to revise the table of reduction factors for early commencing dates of survivor annuities for spouses of separated employees who die before the date on which they would be eligible for unreduced deferred annuities. This rule is necessary to ensure that the tables conform to demographic assumptions adopted by the Board of Actuaries and published in the Federal Register on March 20, 2015[.]"
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