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Durchrechnungsoptimierte Bemessungsgrundlage – Hundertsätze
Geburtsjahr	nach § 23 Abs. 2 lit. a	nach § 23 Abs. 2 lit. b
bis 1948	100	100
1949	100	99
1950	99	97
1951	99	96
1952	98	94
1953	98	93

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