NumExpPay

This function returns the IRS Publication 575, Expected Number of Payments for a given year. An employee who is an officer of the employer with annual compensation greater than this amount is defined as a key employee.

NumExpPay for year 𝑥 is based on the following tables:

1. Based on the employee age, rounded to the nearest whole number:

Age	NumExpPay
<=55	360
56-60	310
61-65	260
66-70	210
71+	160

2. Based on the employee age plus the beneficiary age, rounded to the nearest whole number:

Combined Age	NumExpPay
<=110	410
111-120	360
121-130	310
131-140	260
141+	210

Syntax

NumExpPay (CommAgeBene, [CommAgeBene])

Parameter Name	Description
CommAge	Employee age at annuity starting date.
CommAgeBene	Beneficiary age at annuity starting date. Optional; if omitted, or zero, or blank then result is for a single life