Is k=1.2 occasional (Pm +Pl) allowable in WRC-107 wrong ?

Is k=1.2 occasional (Pm +Pl) allowable stress multiplier in WRC-107 module as per ASME Sec-VIII Div-2 Part-5 ? Our code jurisdiction is either ASME Sec-VIII Div-2 or B31.1 or B31.3.

When WRC-107/FEA is carried out, if we can take allowable stress Sm from the applicable codes, can’t we take load categorization from the respective codes?

If not, is the k=1.2 occasional (Pm +Pl) allowable stress multiplier consideration in FEATOOLS, NozzlePro, FE/Pipe faulty ?
Reg,
sam

In FEPIPE/NOzzlePro UPdate2014 pages 179-180, justification for using k = 1.2 is there.

But, some inspectors/auditors want k=1 for both wind & seismic at working stress level, with working pressure @ 0.9*P.

regards,
sam