Social Security: Offsets & Structuring Workers' Compensation Settlements

METHOD C

This third method of applying the excludable amounts to the lump sum will be advantageous in a situation where the worker began receiving Social Security Disability benefits a long while after his/her workers' compensation periodic benefits ceased.

Using Method C, the lump sum is first reduced by the amount of excludable expenses. The periodic rate is then applied to the lump sum beginning on the date when the periodic benefits ceased, and continuing until the amount of the lump sum is exhausted. Use of "Method C" often results in no (or less) offset because the is exhausted before (or shortly after) the entitlement to Social Security disability benefits begins.

As an example, assume an individual who was injured at work on January 1, 1988. He received TTD benefits until November 30, 1990, at which time he became permanent and stationary with residual, permanent levels of impairment. Due to a substantial dispute concerning the extent of permanent disability, no periodic benefits or PD advances were paid after November 30, 1990.

In January, 1999, he applied, and was awarded, Social Security disability benefits retroactive to January 1, 1998 (one year before the date of his application, which is the maximum allowable retroactive benefit). Since that time, he has received $800 per month from Social Security. He is a low wage earner, with an ACE of $1,500.

On July 1, 1999, he settled the case through Compromise and Release, providing for a lump sum settlement of $100,000, of which $15,000 represents attorney fees and medical expenses. He was considered 100% disabled, yielding a permanent disability rate of $1000 per month (66 and 2/3 percent of his pre-injury monthly earnings). He is 58 years of age, with a life expectancy of exactly 14 years (168 months).

If his attorney does nothing, Social Security will add $1000 to his Social Security benefit of $800, for a total of $1,800. The Administration will then compare this number with his ACE (after applying a 20% reduction), or $1200, yielding an offset of $600, and reducing his Social Security payments to $200 per month.

Using life expectancy tables to spread the $85,000 lump sum over the remaining 168 months of his expected life does not help much. This yields a periodic rate of $506 per month, which still results in an offset of $106, reducing his Social Security benefits to $694.

Using "Method A" to front-load the $15,000 excludable expenses causes the Administration to forbear offset for less than 2 years, after which an offset of $567 per month will remain in effect for 5 years until he reaches age 65.

Using "Method B" to reduce the periodic rate ($1,000 per month) by the percentage of settlement represented by the excludable expenses (15%) also results in an offset of $450, and reduces his Social Security entitlement to $350 per month.

Use of "Method C" results in no offset, because "Method C" presumes the periodic rate will be applied to the lump sum starting on some date before the applicant became eligible for the lump sum. The Social Security Administration determines the start date of the application of the offset in the following order of priority:

1. the lump sum will be allocated to the period specified in the award, or

2. If no date is specified, and periodic payments were made, the lump sum will be prorated beginning the day after the periodic payments ended, or

3. If the lump sum award does not specify a beginning date, and the worker did not receive periodic payments, the lump sum is allocated to:

- the date of injury for workers' compensation, or

- the date of employment termination for occupational disease, or

- the date the illness began for permanent disability benefits.

In our hypothetical example, the worker received periodic benefits until November 30, 1990. Using December 1, 1990, as a starting date for the application of a $1000 monthly periodic rate against a lump sum (reduced by the excludable expenses) of $85,000 results in the offset being exhausted after 85 months (7 years and one month), or by December 31, 1997. This will result in no impact whatever on his Social Security disability benefits because he did not begin to receive them until January, 1988.

When a workers' compensation settlement looks as if it will impact a client's entitlement to Social Security disability benefits - even after the lump sum award is spread over the remaining expected life of the applicant - there still may be workable solutions to the problem.

STRUCTURED SETTLEMENTS, ANNUITIES AND IRREVOCABLE TRUSTS

ANNUITIES:

The Social Security Administration ("SSA") issued Social Security Ruling 81-32 to discuss the applicability of the offset provisions of section 224 of the Act to annuities awarded in a workers' compensation settlement.

Generally speaking an annuity is considered as workers' compensation benefits when it is an integral part of an award.

According to this ruling, "[i]t is the position of the Social Security Administration (SSA) that where the W/C award gives the worker an option of receiving a cash lump-sum payment or having the employer or insurer purchase an annuity, the worker's exercise of that option constitutes his or her receipt of the lump-sum or purchase price. Thus, a worker who chooses to receive a lump-sum amount is considered to have been paid that amount regardless of whether he or she uses it to purchase an annuity. Where the worker exercises an option to have the employer or insurer purchase an annuity, it is the purchase price of the annuity which he or she is considered to have been 'paid' within the meaning of section 224(a) of the Act." (SSR 81-32).

Thus, the critical test in determining how SSA will view the settlement depends on whether the worker had the "option" to convert the annuity into a lump sum.

SSR 81-32 sets forth the following example:

"A worker's WC award consisted of a lump sum of $10,000, and an annuity to be purchased by the employer and insurer to provide the worker a lifetime income of $500 per month for the first year with an increase in the monthly amount after that under a five percent compound interest escalator schedule. ... The insurer advised that the lump-sum settlement and the annuity are completely separate; the worker did not have the option to receive the lump-sum settlement only; the worker did not determine the amount of the monthly payment from the annuity; and the monthly payment from the annuity was payable immediately. Although the annuity was part of the WC settlement award agreed to by the worker, he did not have the option of converting the purchase price of the annuity into a lump sum." (SSR 81-32).

In this example, because the worker did not have the option of taking a lump sum in lieu of the annuity, he or she did not have the "dominion and control over the time and manner of the annuity payments." When SSA determines whether the receipt of the annuity payments will cause an offset on the Security Disability benefits, the offset computation must be done at the time the annuity payments are actually paid to the worker.

Consequently, when settling a case by a structured settlement which involves an annuity, the attorney must consider the effects of the agreement on the worker's Social Security disability benefits. It is important to remember that whether the worker had the option to elect an annuity or it was a mandatory term of the agreement required by the defendant and insurance carrier is what governs when SSA determines the applicability of the offset provisions set forth section 224 of the Act.

If the worker did not have the option to elect an annuity and it was a mandatory term of the agreement, then SSA will use the monthly payment amount received at the time it is paid for the purposes of offset calculations. On the other hand, if the worker was given an option which he or she elected, then SSA is instructed to consider the amount paid up-front which will enable the application of the life time proration method for offset calculations if these instructions are set forth in the compromise and release. This method may be preferable if it will minimize an offset or remove the offset altogether. The attorney should, therefore, carefully examine the circumstances of each case and always take into consideration the worker's average current earnings ("ACE," or 80% of his/her pre-disability income) and monthly Social Security Disability benefit amount.

IRREVOCABLE TRUSTS:

SSA published Social Security Ruling 81-20 which discusses the issue: how SSA should consider the effect of irrevocable trust agreements under a compromise and release settlement when computing offsets under the provisions of section 224 of the Act.

SSR 81-20 gives the following example:

"On April 6, 1971, a Workmen's Compensation Appeals Board approved a 'Compromise and Release' of the claim filed by [worker] against his employer. The amount of the settlement, $23,548.58, was paid 'in lieu of' periodic payments. Pursuant to this approval, the Board awarded [worker] $1,000, paid certain medical-legal costs and attorneys' fees, and provided that the remainder of the award ($19,178.21) would be payable to a bank as trustee under the terms of an irrevocable trust entered into by [worker] and the bank. The trust was to terminate on January 1, 1980, unless terminated earlier by [worker's] death. This trust was created pursuant to an order of the Workmen's Compensation Appeals Board. Thus, the workmen's compensation benefits are not being paid directly to [worker] but are deposited under the terms of the trust agreement which provides that no income from the trust will be allocated to the claimant until July 1, 1972, and $50.00 a month will, commencing December 1, 1971, be allocated to [worker] from the principal."

In order to determine the effects, if any, of the periodic payments on the worker's Social Security Disability benefits, the worker's compensation award and the terms of the trust must be examined.

SSA must determine whether the $19,178.21 paid into the trust should be prorated beginning December 1, 1971 at $50.00 per month as stated by the terms of the trust or should be prorated as a lump sum on the basis of the number of weeks the lump sum is referable or on the basis of the weekly compensation rate. The method to be utilized depends on whether the worker had an option to elect the lump sum without restriction or of establishing the trust. To make this determination, SSA will look at the compromise and release agreement and the pertinent provisions of the State Workmen's Compensation law.

If the worker had the option to establish the trust, then SSA will view the entire lump sum and prorate it without "regard to the terms of the trust agreement in making the required reduction under section 224 of the Act." (SSR-81-20).

On the other hand, if the establishment of the trust were mandatory, then SSA will determine the applicability of an offset on the worker's Social Security Disability benefits by considering only those sums actually received. In the example cited above, the $1000 paid directly to the worker and the $19,178.21 paid into the trust were workers' compensation benefits payable in a lump sum as a commutation of, or a substitute for periodic payments. The worker received $1000 on May 1, 1971 and $50.00 monthly payments beginning December 1, 1971. If no part of the sums received are for excludable expenses, then SSA will only look at the sums received to determine the applicability of an offset. Any amounts referable to the original lump sum at the termination of the trust will be considered separately at that time for the purposes of offset calculations as required by section 224 of the Act. (SSR 81-20).

Consequently for the attorney settling a workers' compensation claim through a structured settlement with the establishment of an irrevocable trust, it is important to distinguish whether the establishment of the trust was mandatory or optional. The worker's ACE and monthly Social Security Disability benefits must always be considered. Depending on the worker's option or lack thereof, SSA will apply different methods in determining the applicability of an offset on the worker's Social Security Disability benefits.

"AFTER THE FACT" AMENDMENT ATTEMPTS

Sometimes a client has an application for Social Security disability benefits pending, but not yet approved, when the opportune time to settle the workers' compensation case presents itself. In such cases, any negative impact of a workers' compensation settlement upon the worker's entitlement to Social Security disability benefits will not surface until the disabled worker resolves his/her Social Security disability claim. Only then does the Social Security Administration undertake to assess the impact of the receipt of workers' compensation benefits on the worker's Social Security disability entitlement.

It is imperative, however, to consider the need to minimize the impact on Social Security disability benefits at the time the Compromise and Release documents are drafted.

On October 3, 1997 the Social Security Administration issued a new Social Security Ruling, known as "Social Security Ruling 97-3p." Ruling 97-3p, which has the effect of law, provides that the Social Security Administration is not bound by "after the fact" amendments to Workers' Compensation settlements whose purpose is, in significant part, to try to avoid the impact of a lump sum settlement on Social Security Disability benefits. Ruling 97-3p provides that if the amended terms are made solely to circumvent the Workers' Compensation offset provision, then the Social Security Administration may disregard it.

The Administration will most commonly invoke ruling 97-3p where an "after the fact" amendment to the settlement is created at some time after the settlement has been finalized. Where the amending language is filed as part of the original settlement documents, the Administration, at least at the present time, will not invoke the provisions of ruling 97-3p.

MEDICARE CONSIDERATIONS

Prior to 1984, the astute workers' compensation attorney would protect his client's Social Security benefits by providing in the Compromise and Release that the bulk of the settlement proceeds were for future medical expenses. Under the Social Security Regulations and 42 USC 424(a) this characterization would be accepted if it is reasonable in light of the facts of the case. However, in 1984, the Medicare Act (42 USC 1395 y (b)(1) and regulations were changed (42 C.F.R. 411.20) clearly allowing the federal government to recover any Medicare benefits paid where a third party is responsible for payment of medical benefits.

Thus, any provision in the Compromise and Release for future medical benefits subject the worker to the same type of offset as with Social Security Disability benefits. The total amount of funds explicitly designated as and for future medical benefits must be spent for medical treatment before Medicare is required to provide medical insurance coverage. This could be disastrous for an individual who will require future medical treatment and has no other medical insurance, as his workers' compensation settlement must be totally dissipated before he can receive Medicare benefits. (42 C.F.R. 411.43(b), 42 C.F.R. 405.320). Thus, the formerly correct method of protecting the workers' compensation settlement from offset is no longer correct.

If a settlement appears to be an attempt to shift to Medicare the obligation for industrially related medical expenses, the settlement will not be recognized. (42 C.F.R. 411.46). Furthermore, this area is fraught with danger, as Medicare can reject the settlement agreement and make its own computation. However, medical expenses incurred by an injured employee after settlement may be covered by Medicare under the following conditions:

(1) Where liability for payment of future medical expenses is seriously in dispute;

(2) the Compromise and Release forecloses the possibility of any future payment of workers' compensation benefits;

(3) the claim is being resolved by Compromise and Release for substantially less than would be paid had liability not been in issue;

(4) there are no facts to indicate that the settlement attempted to shift the burden of future medical expenses for the industrial injury to Medicare.

However, even in these circumstances, Medicare may disregard the agreement. It is suggested that Compromise and Release documents regarding future medical care be drafted very carefully if Medicare is a necessary resource, spelling out the disputed liability in detail. In addition, one should warn the applicant that there is no guaranteed protection of Medicare benefits.

CONCLUSION

While representing a person in regard to workers' compensation claims, it is essential to consider the possibility of that person also claiming Social Security Disability benefits and, if so, the impact on the Social Security Disability benefits caused by the receipt of the workers' compensation benefits. Social Security Disability benefits are reduced based upon receipt of compensation benefits under State or Federal programs. The impact of the diminution in the receipt of Social Security Disability benefits based upon receipt of disability benefits from a State or Federal program is of greatest impact in the minimal wage earner cases.

Following this article are the following forms: an Informed Consent explaining Medicare and Social Security disability considerations (to be signed by the Applicant)[Appendix A], an Offset Worksheet to aid the Applicant's attorney in determining the effects of the compromise and release on Social Security disability benefits, as well sample forms Addendum - Characterization of Settlement Proceeds [Appendix B] and an Order Approving Compromise and Release and Findings of Facts [Appendix C]. Finally, we have included a Life Expectancy Table. [Appendix D].

INFORMED CONSENT

INFORMED CONSENT

My attorney has explained that the settlement of my workers' compensation claim by Agreement with the insurance company and my employer means that workers' compensation will not be responsible for any future medical expenses incurred after the date of signing the Agreement.

I also have been told that because I was injured on the job and collected workers' compensation benefits, if I am found disabled by the Social Security Administration and eligible for Medicare health insurance benefits, Medicare may not pay for medical expenses related to my workers' compensation injury.

I understand that this means that if my condition worsens and requires future medical treatment, the cost of this future medical treatment will be my responsibility and Medicare may not be required to pay those expenses because it was a work injury. I understand this even though Medicare will pay other non work medical expenses.

I also understand that since this condition may be considered pre-existing, it is unlikely that any private health care company will insure me for health benefits related to this workers' compensation injury.

I understand that this means that it is likely that any future medical expenses incurred related to my work injury will probably have to be paid by me out of the proceeds of this settlement. My attorney had advised me of this and has suggested that I make appropriate arrangements to ensure that I will have funds available from the proceeds of this settlement to pay any future medical expenses that may arise as a result of this injury.

I understand that the payments that are made to me through this workers' compensation settlement will be considered by the Social Security Administration in deciding on the amount of any Social Security benefit I may receive. I understand that the terms of the workers' compensation settlement are not binding on the Social Security Administration and that Social Security will make their own decision about the amount of my monthly benefits.

I understand that the acceptance of this Settlement Agreement may mean that my Social Security benefits are affected and therefore, reduced, due to the money I receive under this Settlement Agreement.

I understand that there is some risk involved and I elect to proceed and settle this workers' compensation claim, knowing of the possible adverse effect on my Social Security and or Medicare benefits.

I have read the above and have had it explained to me by my attorney in the presence of a witness of my choice who acknowledges that the same was done in their presence on the undersigned date.

Date_________________________ ____________________________________

Claimant

Date_________________________ ____________________________________

Attorney at Law

Date_________________________ ____________________________________

Witness

State of California

County of ________________

I, ___________________________________, a Notary Public for the said County and State, do hereby certify that ___________________________ personally appeared before me this day and acknowledge the due execution of the foregoing instrument.

Witness my hand and official seal, this the ________day of _________, 2000

________________________________

Notary Public

My Commission Expires:

Applicant:____________________

Applicant:____________________

Defendant:____________________

Case No:_____________________

ADDENDUM _____ - CHARACTERIZATION OF SETTLEMENT PROCEEDS

After negotiation between the parties, the following terms have been reached in regard to the settlement proceeds being received. This characterization of settlement proceeds is filed in conjunction with the Compromise and Release and should be considered a part thereof:

The specific characterization of the settlement proceeds in this matter, as set forth above, are an essential element of the Compromise and Release in this matter and it is specifically requested that the Judge reviewing this Compromise and Release make a specific finding in the Order approval as to the characterization of the benefits set forth in this Compromise and Release.

Attorney for Applicant

WORKERS' COMPENSATION APPEALS BOARD

IN THE STATE OF CALIFORNIA

• Applicant,

  VS.

  Defendant.

• CASE NO.

  ORDER APPROVING COMPROMISE AND RELEASE AND FINDINGS OF FACTS

Compromise and Release having been submitted in the above referenced matter, and Order approving having been issued on this date. This Order is filed at the same time with the Compromise and Release approving the characterization of the lump sum settlement amount under the Hartman life-time proration method as approved in Sciarotta v. Secretary of Health and Human Services. The following additional findings to the Compromise and Release are made and is incorporated therein:

Dated:__________________________

• Period Life Table, 1996

  ---

• Male

  ---

• Female

  ---

• Exact
• Death
• Number
• Life
• Death
• Number
• Life
• age

  ---

• probability ¹

  ---

• of lives ²

  ---

• expectancy

  ---

• probability ¹

  ---

• of lives ²

  ---

• expectancy

  ---

• 0......
• .008025
• 100,000
• 72.83
• .006592
• 100,000
• 79.12
• 1......
• .000593
• 99,198
• 72.41
• .000533
• 99,341
• 78.64
• 2......
• .000436
• 99,139
• 71.46
• .000325
• 99,288
• 77.68
• 3......
• .000353
• 99,095
• 70.49
• .000272
• 99,256
• 76.71
• 4......
• .000274
• 99,060
• 69.51
• .000217
• 99,229
• 75.73
• 5......
• .000250
• 99,033
• 68.53
• .000192
• 99,207
• 74.75
• 6......
• .000240
• 99,009
• 67.55
• .000176
• 99,188
• 73.76
• 7......
• .000229
• 98,985
• 66.57
• .000165
• 99,171
• 72.77
• 8......
• .000207
• 98,962
• 65.58
• .000155
• 99,154
• 71.79
• 9......
• .000175
• 98,942
• 64.59
• .000145
• 99,139
• 70.80
• 10......
• .000148
• 98,924
• 63.60
• .000139
• 99,124
• 69.81
• 11......
• .000153
• 98,910
• 62.61
• .000144
• 99,111
• 68.82
• 12......
• .000218
• 98,895
• 61.62
• .000168
• 99,096
• 67.83
• 13......
• .000362
• 98,873
• 60.64
• .000215
• 99,080
• 66.84
• 14......
• .000561
• 98,837
• 59.66
• .000278
• 99,058
• 65.85
• 15......
• .000783
• 98,782
• 58.69
• .000353
• 99,031
• 64.87
• 16......
• .000990
• 98,704
• 57.74
• .000421
• 98,996
• 63.89
• 17......
• .001162
• 98,607
• 56.79
• .000469
• 98,954
• 62.92
• 18......
• .001280
• 98,492
• 55.86
• .000486
• 98,908
• 61.95
• 19......
• .001355
• 98,366
• 54.93
• .000480
• 98,860
• 60.98
• 20......
• .001427
• 98,233
• 54.00
• .000469
• 98,812
• 60.01
• 21......
• .001502
• 98,093
• 53.08
• .000466
• 98,766
• 59.04
• 22......
• .001547
• 97,945
• 52.16
• .000472
• 98,720
• 58.06
• 23......
• .001557
• 97,794
• 51.24
• .000491
• 98,673
• 57.09
• 24......
• .001544
• 97,641
• 50.32
• .000520
• 98,625
• 56.12
• 25......
• .001517
• 97,491
• 49.40
• .000554
• 98,574
• 55.15
• 26......
• .001499
• 97,343
• 48.47
• .000586
• 98,519
• 54.18
• 27......
• .001513
• 97,197
• 47.54
• .000622
• 98,461
• 53.21
• 28......
• .001574
• 97,050
• 46.61
• .000659
• 98,400
• 52.24
• 29......
• .001670
• 96,897
• 45.69
• .000700
• 98,335
• 51.28
• 30......
• .001781
• 96,735
• 44.76
• .000744
• 98,266
• 50.31
• 31......
• .001889
• 96,563
• 43.84
• .000794
• 98,193
• 49.35
• 32......
• .001995
• 96,381
• 42.92
• .000849
• 98,115
• 48.39
• 33......
• .002093
• 96,188
• 42.01
• .000909
• 98,032
• 47.43
• 34......
• .002188
• 95,987
• 41.10
• .000974
• 97,943
• 46.47
• 35......
• .002292
• 95,777
• 40.18
• .001047
• 97,847
• 45.52
• 36......
• .002411
• 95,557
• 39.28
• .001126
• 97,745
• 44.56
• 37......
• .002544
• 95,327
• 38.37
• .001208
• 97,635
• 43.61
• 38......
• .002693
• 95,085
• 37.47
• .001292
• 97,517
• 42.66
• 39......
• .002857
• 94,828
• 36.57
• .001380
• 97,391
• 41.72
• 40......
• .003043
• 94,558
• 35.67
• .001481
• 97,257
• 40.78
• 41......
• .003244
• 94,270
• 34.78
• .001595
• 97,113
• 39.84
• 42......
• .003448
• 93,964
• 33.89
• .001715
• 96,958
• 38.90
• 43......
• .003651
• 93,640
• 33.00
• .001840
• 96,791
• 37.96
• 44......
• .003864
• 93,298
• 32.12
• .001975
• 96,613
• 37.03
• 45......
• .004101
• 92,938
• 31.24
• .002124
• 96,423
• 36.11
• 46......
• .004376
• 92,556
• 30.37
• .002298
• 96,218
• 35.18
• 47......
• .004692
• 92,151
• 29.50
• .002509
• 95,997
• 34.26
• 48......
• .005054
• 91,719
• 28.64
• .002761
• 95,756
• 33.35
• 49......
• .005464
• 91,256
• 27.78
• .003053
• 95,491
• 32.44
• 50......
• .005935
• 90,757
• 26.93
• .003386
• 95,200
• 31.53
• 51......
• .006457
• 90,218
• 26.09
• .003744
• 94,877
• 30.64
• 52......
• .007015
• 89,636
• 25.26
• .004112
• 94,522
• 29.75
• 53......
• .007604
• 89,007
• 24.43
• .004480
• 94,134
• 28.87
• 54......
• .008243
• 88,330
• 23.61
• .004864
• 93,712
• 28.00
• 55......
• .008956
• 87,602
• 22.81
• .005287
• 93,256
• 27.14
• 56......
• .009770
• 86,817
• 22.01
• .005772
• 92,763
• 26.28
• 57......
• .010697
• 85,969
• 21.22
• .006327
• 92,228
• 25.43
• 58......
• .011753
• 85,050
• 20.44
• .006966
• 91,644
• 24.59
• 59......
• .012938
• 84,050
• 19.68
• .007685
• 91,006
• 23.76
• 60......
• .014223
• 82,963
• 18.93
• .008471
• 90,306
• 22.94
• 61......
• .015623
• 81,783
• 18.20
• .009321
• 89,541
• 22.13
• 62......
• .017187
• 80,505
• 17.48
• .010250
• 88,707
• 21.33
• 63......
• .018931
• 79,121
• 16.78
• .011260
• 87,797
• 20.55
• 64......
• .020837
• 77,623
• 16.09
• .012353
• 86,809
• 19.77
• 65......
• .022963
• 76,006
• 15.42
• .013579
• 85737
• 19.02
• 66......
• .025210
• 74,261
• 14.77
• .014898
• 84572
• 18.27
• 67......
• .027407
• 72,389
• 14.14
• .016212
• 83312
• 17.54
• 68......
• .029486
• 70,405
• 13.53
• .017489
• 81962
• 16.82
• 69......
• .031564
• 68,329
• 12.92
• .018796
• 80528
• 16.11
• 70......
• .033858
• 66,172
• 12.33
• .020273
• 79015
• 15.41
• 71......
• .036511
• 63,932
• 11.74
• .021988
• 77413
• 14.72
• 72......
• .039508
• 61,597
• 11.17
• .023911
• 75711
• 14.04
• 73......
• .042910
• 59,164
• 10.61
• .026070
• 73900
• 13.37
• 74......
• .046742
• 56,625
• 10.06
• .028504
• 71974
• 12.71
• 75......
• .051026
• 53,978
• 9.53
• .031317
• 69922
• 12.07
• 76......
• .055769
• 51,224
• 9.01
• .034500
• 67732
• 11.45
• 77......
• .060996
• 48,367
• 8.52
• .037971
• 65396
• 10.84
• 78......
• .066730
• 45,417
• 8.04
• .041724
• 62913
• 10.25
• 79......
• .073020
• 42,386
• 7.58
• .045866
• 60288
• 9.67
• 80......
• .079952
• 39,291
• 7.14
• .050576
• 57522
• 9.11
• 81......
• .087556
• 36,150
• 6.71
• .055958
• 54613
• 8.57
• 82......
• .095818
• 32,985
• 6.31
• .062000
• 51557
• 8.05
• 83......
• .104755
• 29,824
• 5.92
• .068755
• 48361
• 7.55
• 84......
• .114415
• 26,700
• 5.56
• .076283
• 45036
• 7.07
• 85......
• .124852
• 23,645
• 5.21
• .084646
• 41600
• 6.61
• 86......
• .136110
• 20,693
• 4.88
• .093897
• 38079
• 6.17
• 87......
• .148219
• 17,876
• 4.57
• .104081
• 34503
• 5.76
• 88......
• .161193
• 15,227
• 4.28
• .115236
• 30912
• 5.37
• 89......
• .175031
• 12,772
• 4.01
• .127386
• 27350
• 5.01
• 90......
• .189723
• 10,537
• 3.75
• .140550
• 23866
• 4.67
• 91......
• .205254
• 8,538
• 3.52
• .154738
• 20512
• 4.35
• 92......
• .221602
• 6,785
• 3.30
• .169953
• 17338
• 4.05
• 93......
• .238738
• 5,282
• 3.09
• .186188
• 14391
• 3.78
• 94......
• .256632
• 4,021
• 2.90
• .203432
• 11712
• 3.53
• 95......
• .274586
• 2,989
• 2.73
• .220946
• 9329
• 3.30
• 96......
• .292427
• 2,168
• 2.58
• .238527
• 7268
• 3.10
• 97......
• .309967
• 1,534
• 2.44
• .255950
• 5534
• 2.91
• 98......
• .327012
• 1,059
• 2.31
• .272977
• 4118
• 2.74
• 99......
• .343363
• 712
• 2.19
• .289355
• 2994
• 2.58
• 100......
• .360531
• 468
• 2.08
• .306717
• 2127
• 2.43
• 101......
• .378557
• 299
• 1.97
• .325120
• 1475
• 2.29
• 102......
• .397485
• 186
• 1.86
• .344627
• 995
• 2.15
• 103......
• .417359
• 112
• 1.76
• .365304
• 652
• 2.02
• 104......
• .438227
• 65
• 1.66
• .387223
• 414
• 1.89
• 105......
• .460139
• 37
• 1.57
• .410456
• 254
• 1.77
• 106......
• .483146
• 20
• 1.48
• .435083
• 150
• 1.66
• 107......
• .507303
• 10
• 1.39
• .461188
• 85
• 1.55
• 108......
• .532668
• 5
• 1.31
• .488860
• 46
• 1.44
• 109......
• .559301
• 2
• 1.23
• .518191
• 23
• 1.34
• 110......
• .587266
• 1
• 1.15
• .549282
• 11
• 1.25
• 111......
• .616630
• 0
• 1.08
• .582239
• 5
• 1.16
• 112......
• .647461
• 0
• 1.01
• .617174
• 2
• 1.07
• 113......
• .679834
• 0
• 0.94
• .654204
• 1
• 0.99
• 114......
• .713826
• 0
• 0.88
• .693456
• 0
• 0.91
• 115......
• .749517
• 0
• 0.81
• .735064
• 0
• 0.84
• 116......
• .786993
• 0
• 0.76
• .779167
• 0
• 0.76
• 117......
• .826343
• 0
• 0.70
• .825917
• 0
• 0