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1 Government Actuary's Department Teachers' Pension Scheme Pension Credit on Divorce Factors (final salary and career average sections) 1 This addendum is addressed to the Department for Education as the scheme manager of the Teachers' Pension Scheme 2 This is an addendum to the GAD guidance note Teachers' Pension Scheme: Final salary sections and career average section: Pension credits on divorce: Factors and guidance dated 30 June 2015 ( the Guidance Note ), and it is essential that this addendum is read in conjunction with the Guidance Note. 3 The purpose of this addendum is to provide new tables of factors which replace tables in the Guidance Note. 4 The implementation date of the new factors is 16 March The factors in this addendum are effective from the implementation date. 5 The new factors provided in this addendum are in the same format as those in the Guidance Note. 6 Please note that the examples in the Guidance Note have not been updated for the new factors in this addendum. However, the examples in the Guidance Note can still be referred to for the method to calculate the benefit applicable. 7 For the avoidance of doubt, the Limitations section in the Guidance Note also applies to this addendum.
2 This spreadsheet contains excel versions of the pension credits on divorce factors for the TPS effective from 16 March 2016 Pension credits on divorce factor tables - TPS Table 403 Factors for calculating divorce pension credits for male ex-spouses, normal pension age of 60 Table 413 Factors for calculating divorce pension credits for female ex-spouses, normal pension age of 60 Table 423 Factors for calculating divorce pension credits for male ex-spouses, normal pension age of 65 Table 433 Factors for calculating divorce pension credits for female ex-spouses, normal pension age of 65 Table 443 Factors for calculating divorce pension credits for male ex-spouses, normal pension age of 66 Table 453 Factors for calculating divorce pension credits for female ex-spouses, normal pension age of 66 Table 463 Factors for calculating divorce pension credits for male ex-spouses, normal pension age of 67 Table 473 Factors for calculating divorce pension credits for female ex-spouses, normal pension age of 67 Table 483 Factors for calculating divorce pension credits for male ex-spouses, normal pension age of 68 Table 493 Factors for calculating divorce pension credits for female ex-spouses, normal pension age of 68
3 Table 403: Factors for calculating divorce pension credits for male ex-spouses, NPA 60 Lump Sum of 1 Lump Sum of The retirement lump sum factor should only be used if the member has not already received their lump sum from the scheme. 2. The age and sex of the ex-spouse, not the member should be used.
4 Table 413: Factors for calculating divorce pension credits for female ex-spouses, NPA 60 Lump Sum of 1 Lump Sum of The retirement lump sum factor should only be used if the member has not already received their lump sum from the scheme. 2. The age and sex of the ex-spouse, not the member should be used.
5 Table 423: Factors for calculating divorce pension credits for male ex-spouses, NPA
6 Table 433: Factors for calculating divorce pension credits for female ex-spouses, NPA
7 Table 443: Factors for calculating divorce pension credits for male ex-spouses, NPA
8 Table 453: Factors for calculating divorce pension credits for female ex-spouses, NPA
9 Table 463: Factors for calculating divorce pension credits for male ex-spouses, NPA
10 Table 473: Factors for calculating divorce pension credits for female ex-spouses, NPA
11 Table 483: Factors for calculating divorce pension credits for male ex-spouses, NPA
12 Table 493: Factors for calculating divorce pension credits for female ex-spouses, NPA
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