While 1.6 is the "traditional" factor, Hillier et al. demonstrated that a factor of 2.4 mg/dL is more accurate when serum glucose is significantly elevated (> 400 mg/dL).
The Corrected Sodium determines the choice of IV fluids in DKA/HHS. If the corrected sodium is normal or high, 0.45% (half-normal) saline is used. If the corrected sodium is low, 0.9% (normal) saline is preferred.
As glucose levels fall during insulin therapy, the measured sodium will rise as water moves back into the cells. This is expected and desirable. A failure of measured sodium to rise while glucose is falling may indicate excessive free water administration and increased risk of cerebral oedema.
Hyperglycemia-induced hyponatremia--calculation of expected serum sodium concentration.
Hyponatremia and hypercalcemia in hyperglycemia: the sodium-glucose relationship.
Glucose exerts an osmotic effect that pulls water from cells into the ECF, diluting the sodium concentration. The 1.6 factor is most commonly used for glucose < 400 mg/dL, while 2.4 may be more accurate for more severe elevations.