,第一年是不是就比较特殊?下面摘出来deq为什么写的2007?要是第一年是2020,是不是该换成2020? For the transition year, the first year of the new Act, the amount is instead calculated, based upon simple interest for each of the following months: January 2007 - 0.5% (6% annual amount divided by 12 months); February through December 2007 - 0.2167% each month (2.6% guideline divided by 12 months).