NonSpousePct

This function returns the 1.401(a)(9)-6 Nonspouse JS Percentage Limit for distributions commencing under a distribution option that is in the form of a joint and survivor annuity for the joint lives of the employee and a beneficiary other than the employee's spouse.

NonSpousePct is based on the following formula:

1. Based on the dates of birth, calculate the Adjusted employee/beneficiary age difference:

EeAge = Year(BCD) - Year(EEDOB)

BeneAge = Year(BCD) - Year(BeneDOB)

AgeDifference = EeAge – BeneAge, not less than 0

YearsUnder70 = 70 - EeAge, not less than 0

AdjustedAgeDifference = AgeDifference - YearsUnder70, not less than 0

2. Based on the Adjusted age difference, look up the percentage in the table

Age Difference	Percentage
<=10	100
11	96
12	93
13	90
14	87
15	84
16	82
17	79
18	77
19	75
20	73
21	72
22	70
23	68
24	67
25	66
26	64
27	63
28	62
29	61
30	60
31	59
32	59
33	58
34	57
35	56
36	56
37	55
38	55
39	54
40	54
41	53
42	53
43	53
44+	52

Syntax

NonSpousePct (BCD, EEDOB, BeneDOB)

Parameter Name	Description
BCD	Benefit commencement date
EEDOB	Employee date of birth
BeneDOB	Beneficiary date of birth