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[Music] good morning AF PC I am mr. Smith and I will be briefing you today with my colleague miss Audrey Tucker we will cover the basics of retirement plan coding although this is a recording training recorded training you can email your questions to the benefits and entitlements address provided at the end of this session we have lots of information to share with you today and we hope youll find it valuable we will cover understanding the impact of retirement coding understanding process of determining retirement coverage and comprehending the appropriate retirement coverage plan these slides should be used for quick reference to the major provisions and law and regulation they are not intended to be a complete or an all-encompassing reference document first we will look at simply retirement coding actions and impacts human resource specialists who code and process are pas plus research review and fix errors in a timely manner errors are costly to both two agencies both monetarily a