This excerpt taken from the AKS DEF 14A filed Apr 17, 2006.
Final Average Pay Formula
Under the Final Average Pay Formula, retirement benefits are calculated on the basis of the executive officers (i) number of years of credited service and (ii) average annual earnings during the 60 consecutive months out of the last 120 months of service that yield the highest annual compensation. One Named Executive (Mr. Gant) and one other executive officer participate in the Final Average Pay Formula. For information on Mr. Gants estimated annual benefit at retirement, see the footnote to the service credit table below.