AB361-AA1,1,85
40.23
(2m) (f) If the annuity effective date is before the normal retirement date
6of the participant, the annuity amount computed under par. (e) shall be reduced by
70.4% for each full month, and for each partial month including at least 15 days, before
8the participant's normal retirement date
, except as provided in subds. 2. to 4.