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The grounds are a closed list in the Enforcement Decree. But the pledge list and the withdrawal list differ, and university fees, weddings and funerals appear only on the first.

How much you received is only half of it. The statute divides the payout by years of service, runs it through the rate table, then multiplies it back — so longer service drops it into lower brackets.

Habit in your 30s, accelerate in your 40s, review in your 50s, design withdrawals in your 60s.