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