^*Respectively, Legal Econometrics, Inc., Glenview, IL and DePaul University, Chicago, IL. The authors wish to acknowledge Jim Metlicka and John Thoresdale, both with a current connection at the US Railroad Retirement Board. They were helpful in providing both documentation and insights into its proper interpretation. We found that they exemplify and greatly exceed the Board's new Customer Service Plan. We also thank Maynard Kagan and Norman Solomon, who served as Chief Actuaries for the 17th Actuarial Valuation and 18th Actuarial Valuations, for their time in clarifying the precise meanings of footnotes and data used in statistical tables. Since none of these individuals has reviewed this manuscript, we are solely responsible for any errors contained herein.