A "hypothetical" account is set up for you under the Spectrum Retirement Plan. Each year, a "pay credit" equal to a percentage of your compensation for that year will be added to your account. The percentage used will be based upon your age and years of continuous credited service (see definition on page 10). As your age and years of continuous credited service increase, so will the percentage of your compensation that is used to calculate your pay credit. Pay credits are:
| Total of Age & Service Credit | Pay credit % of compensation | |
| Up to 35 | 3.0% | |
| 36-50 | 4.0% | |
| 51-65 | 5.5% | |
| 66-80 | 7.5% | |
| over 80 | 10.0% |