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Text of OPM Notice: Present Value Factors for Use by Federal Employees' Retirement System
U.S. Office of Personnel Management [OPM] 
[Official Guidance] Apr. 2, 2015
"The Office of Personnel Management (OPM) is providing notice of adjusted present value factors applicable to retirees who elect to provide survivor annuity benefits to a spouse based on post-retirement marriage, and to retiring employees who elect the alternative form of annuity or elect to credit certain service with nonappropriated fund instrumentalities. This notice is necessary to conform the present value factors to changes in the economic and demographic assumptions adopted by the Board of Actuaries of the Civil Service Retirement System."
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