Delayed retirement credits earned at different times are added to the PIA used in computing a retirement annuity as follows:

Open Table
DRC's earned for month in Are added to PIA
Years before the year the employee annuity begins On the date the annuity begins.
Year the annuity begins On January 1 of the year after the annuity begins.
Years after the annuity begins, and before the year the employee attains age 70 (72 before 1984) On January 1 of the year after the credits are earned.
Year the employee attains age 70 (72 before 1984) In the month age 70 (or 72) is attained.

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