Government Actuary's Department Early and Late Retirement Factors Cover
|
|
|
- Hannah Booth
- 6 years ago
- Views:
Transcription
1 Cover Explanation Contains excel versions of early retirement factor tables Sheet Description ER1 NPA 60 members, Main Scheme Pension and Lump Sum ER2 NPA 60 members, Additional Pension, contract exercised on or before 22 June 2010 ER3 NPA 60 members, Additional Pension, contract exercised after 22 June 2010 ER4 NPA 65 members, Main Scheme Pension ER5 NPA 65 members, Additional Pension, contract exercised on or before 22 June 2010 ER6 NPA 65 members, Additional Pension, contract exercised after 22 June 2010 Page 1 of 7
2 ER1 Table ER1 NPA 60 members, Main Scheme Pension and Lump Sum ) These factors are to be used for calculating the actuarial reduction on early retirement for NPA 60 main scheme benefits Page 2 of 7
3 ER2 Table ER2 NPA 60 members, Additional Pension, contract exercised on or before 22 June ) These factors are to be used for calculating the actuarial reduction on early retirement for NPA 60 Additional Pension where contracts were exercised on or before 22 June ) Factors allow for increases based on RPI before coming into payment and PI Act increases in payment Page 3 of 7
4 ER3 Table ER3 NPA 60 members, Additional Pension, contract exercised after 22 June ) These factors are to be used for calculating the actuarial reduction on early retirement for NPA 60 Additional Pension where contracts were exercised after 22 June ) Factors allow for increases based on the PI Act both prior to and in payment Page 4 of 7
5 ER4 Table ER4 NPA 65 members, Main Scheme Pension ) These factors are to be used for calculating the actuarial reduction on early retirement for NPA 65 main scheme benefits Page 5 of 7
6 ER5 Table ER5 NPA 65 members, Additional Pension, contract exercised on or before 22 June ) These factors are to be used for calculating the actuarial reduction on early retirement for NPA 65 Additional Pension where contracts were exercised on or before 22 June ) Factors allow for increases based on RPI before coming into payment and PI Act increases in payment Page 6 of 7
7 ER6 Table ER6 NPA 65 members, Additional Pension, contract exercised after 22 June ) These factors are to be used for calculating the actuarial reduction on early retirement for NPA 65 Additional Pension where contracts were exercised after 22 June ) Factors allow for increases based on the PI Act for both prior to and in payment Page 7 of 7
Government Actuary's Department
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
Teachers Pension Scheme
Teachers Pension Scheme Final salary section Late retirements Factors and guidance Date: 1 April 2015 Author: Matt Wood and Donal Cormican Contents 1 Introduction 1 2 Late retirement with actuarial uplift
Teachers Pension Scheme
Teachers Pension Scheme Outstanding Contributions in respect of Past Added Years and additional family benefit contracts Factors and Guidance Date: 24 October 2013 Author: Donal Cormican Matt Wood Table
Final Pay Controls and Employer Charge Factsheet
Controls and Employer Charge Factsheet Controls and Employer Charge Factsheet Final pay control is applicable ONLY to all members of the 1995 Section (or transitional CARE members with 1995 service who
Northern Ireland Teachers Pension Scheme. Factsheet 4
Northern Ireland Teachers Pension Scheme Factsheet 4 Retirement Introduction Factsheet 4 provides members with awareness about the different types of retirement and when they may retire. Retirement benefits
Local Government Pension Scheme (England and Wales) Pensioner Cash Equivalent Factors on Divorce from 1 January 2012
Local Government Pension Scheme (England and Wales) Pensioner Cash Equivalent Factors on Divorce from 1 January 2012 Version 1.0 Date: 18 January 2012 List of Contents Important notes on use of factor
JOHN TAYLOR MULTI ACADEMY TRUST
JOHN TAYLOR MULTI ACADEMY TRUST Local Government Pension Scheme Employer Discretions Implementation date: December 2014 Review date: December 2018 1 JOHN TAYLOR MAT This document outlines John Taylor MAT
Nortel Networks UK Pension Plan ( the Plan )
F12 Nortel Networks UK Pension Plan ( the Plan ) Glossary Factsheet Additional Recoveries Arrears payment Following the insolvency of Nortel Networks in January 2009, the Trustee has taken various actions
Northern Ireland Teachers Pension Scheme. Factsheet 6. Increasing your pension benefits
Northern Ireland Teachers Pension Scheme Factsheet 6 Increasing your pension benefits Introduction Flexibilities (faster accrual rate and actuarial buy-out) will be available from 1 April 2015 and are
Local Government Pension Scheme (LGPS) East Sussex Pension Fund Employers Newsletter December 2013 Local Government Pension Scheme (LGPS) 2014
Local Government Pension Scheme (LGPS) East Sussex Pension Fund Employers Newsletter December 2013 Local Government Pension Scheme (LGPS) 2014 As an employer in the East Sussex Pension Fund you may be
County of Orange Employer/Employee Contribution Rates For Safety Members Effective Pay Period 15, July 6, 2018
County of Orange Employer/Employee Contribution Rates For Safety Members Effective Pay Period 15, July 6, 2018 Employer Contribution Rates For Safety Members Rate Group Plan Rate #7 E & F Normal 25.63%
Rule of 85. An explanation of the Rule of 85 and the protections under the Local Government Pension Scheme Regulations
Rule of 85 An explanation of the Rule of 85 and the protections under the Local Government Pension Scheme Regulations The Rule of 85 The Rule of 85 was removed from the Local Government Pension Scheme
The Local Government Pension Scheme (England and Wales) Purchase of Additional Pension. Applications on or after 1 April 2008
The Local Government Pension Scheme (England and Wales) Purchase of Additional Pension Applications on or after 1 April 2008 Date: 21 February 2008 Author: Ian Boonin Table of Contents 1 Legislative background
NHS Pensions - About your 2015 Scheme annual pension
NHS Pensions - About your 2015 Scheme annual pension How your 2015 Scheme pension is worked out Your annual pension is equal to one-fifty fourth of your pensionable earnings for each Scheme year or part
Northern Ireland Teachers Pension Scheme. Factsheet 1. An introduction to the changes to the NITPS from 1 April 2015
Northern Ireland Teachers Pension Scheme Factsheet 1 An introduction to the changes to the NITPS from 1 April 2015 Introduction Factsheet 1 introduces the changes to the NI Teachers Pension Scheme from
NHS Pensions - Additional Pension
NHS Pensions - Additional Pension How much can I buy? You can buy any amount in units of 250 annual pension up to a maximum total purchase of: 5,000 annual pension if you are a member of the 1995/2008
The Local Government Pension Scheme (England and Wales) Application of a Pension Debit for Divorced Members
Unclassified The Local Government Pension Scheme (England and Wales) Date: 28 March 2014 Authors: Ian Boonin FIA Michael Scanlon FIA Table of Contents page 1 Introduction... 1 2 Background information
Pensioner and deferred member briefing 2015
22 June 2015 Pensioner and deferred member briefing 2015 David Williams (EAPF) & Natasha Revill (Capita) Agenda Our pension Funds Governance Celebrating 10 years of Responsible Investment Summary of benefits
The Local Government Pension Scheme (Scotland) Late Retirement
The Local Government Pension Scheme (Scotland) Late Retirement Date: 1 February 2012 Author: Ken Kneller Table of Contents 1 Introduction 1 2 The Increase in benefits 3 3 Example 5 1 Introduction 1.1 Under
Local Government Pension Scheme England & Wales
Local Government Pension Scheme England & Wales Miscellaneous Amendments to Guidance September 2014 Introduction The Secretary of State for Communities and Local Government is required to consult the Government
THE CASH BALANCE SOLUTION
Relieving the Tax Pain THE CASH BALANCE SOLUTION Tony Panagiotu, Attorney, CPA President Panagiotu Pension Advisors, Inc. HOW MUCH CAN BE CONTRIBUTED Employee Contributions TO A PLAN ANNUALLY? ( 415) Employer
Local Government Pension Scheme (England and Wales) Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 October 2010
Local Government Pension cheme (England and Wales) Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 October 2010 Version 3.1 Date: 8 December 2010 LGP England and Wales Table
Universities Superannuation Scheme. Presentation for USS members
Universities Superannuation Scheme Presentation for USS members Contents what is USS? how much does it cost? what are the main benefits? USS website development and Service Statements how can I increase
Firefighters' Pension Scheme Circular
Firefighters' Pension Scheme Circular Circular Number: FPSC 3/2011 Date Issued: 27 th January 2011 Action: To note Title: FIREFIGHTERS PENSION SCHEMES GUIDANCE AND FACTORS FOR THE CALCULATION OF PENSION
STATISTICAL. Financial Schedules. Statistical Analysis. Benefit Summary
STATISTICAL Introduction to Statistical Section Financial Schedules Statistical Analysis Benefit Summary Participating Employers INTRODUCTORY FINANCIAL INVESTMENT ACTUARIAL STATISTICAL The Comprehensive
First Time Homebuyer s Guide from SunTrust Mortgage, Inc.
First Time Homebuyer s Guide from SunTrust Mortgage, Inc. Advantages of Homeownership A home is an investment which can appreciate (increase in value) over time Many homeowners realize significant tax
Modelling member outcomes. Proposed changes issued for consultation: 1/75ths accrual rate, 55,000 salary threshold, employee contribution rate of 8%
Modelling member outcomes Proposed changes issued for consultation: 1/75ths accrual rate, 55,000 salary threshold, employee contribution rate of 8% 1 Scheme pension comparators The following matrices and
NHS Pension Scheme 2015 England & Wales. New Arrangements with Effect from 1 st April
NHS Pension Scheme 2015 England & Wales New Arrangements with Effect from 1 st April To cover Final salary v Career Average (CARE) and accrual Contributions Those with full protection Those with tapered
Utilizing a DB Plan in Business Transitions
Utilizing a DB Plan in Business Transitions Independent Actuaries, Inc. Lunch and Learn August 28, 2014 Karen Dunn, EA, MSPA, QPA Vice-President, Independent Actuaries, Inc. Prepared by Independent Actuaries,
Overview of Validation Process. Pension Scheme Termination PPF and Wind Up. S143: What Actuaries Are Doing Wrong. Overview of validation process
Pension Scheme Termination PPF and Wind Up S143: What Actuaries Are Doing Wrong S143: What Actuaries Are Doing Wrong Overview of validation process Important documentation Actuarial review process Top
NHS Professionals. Introduction. Key Features of the 2015 Scheme RETIREMENT PLANNING RETIREMENT PLANNING
Simon Bell Associate Partner St. James s Place Wealth Management Telephone: 07971 087 703 Email: simon.bell@sjpp.co.uk Website: www.sjpp.co.uk/simonbell RETIREMENT PLANNING NHS Professionals Introduction
Additional guidance to cover how APCs work and how the amount of extra or lost pension purchased drops into a member s active pension account
Additional Pension Contributions (APC) V1.78 Additional guidance to cover how APCs work and how the amount of extra or lost pension purchased drops into a member s active pension account Introduction 1.
Comparison table between the 2008 Section and 2015 Scheme
Comparison table between the 2008 Section and 2015 Scheme The Option to Give Up Protection exercise is about deciding whether to move your membership after the 1 April 2015 into the 2015 Scheme or not.
Aon Hewitt. Facts & Figures. July 2017 Update. Risk. Reinsurance. Human Resources. Empower Results
Aon Hewitt Facts & Figures Risk. Reinsurance. Human Resources. Empower Results Facts & Figures Contents In this document... This button normally prints the whole document. If you want to print just the
Workplace pensions and remuneration in the private and public sectors in the UK
Workplace pensions and remuneration in the private and public sectors in the UK Jonathan Cribb and Carl Emmerson Work and Pensions Economics Group Conference University of Sheffield, Monday 27 th July
Royal Mail s Journey to CDC
Royal Mail s Journey to CDC Jenny Hall: Royal Mail Derek Benstead: First Actuarial, adviser to CWU Cass Business School Pensions Workshop 9 April 2018 1 A bit about Royal Mail Group Royal Mail Group is
Local Government Pension Scheme (England and Wales) Purchase of additional pension - Elections before 1 April 2012
Local Government Pension Scheme (England and Wales) Purchase of additional pension - Elections before 1 April 2012 Factors and guidance UNCLASSIFIED Date: 05 March 2013 Author: Ian Boonin Table of Contents
Your Pension Arrangements
Your Pension Arrangements Who are BMA Services Independent financial advice only for BMA members Service provided by Chase de Vere - ALL welcome to attend seminars and briefings - Personal advice only
Local Government Pension Scheme (Scotland) Late Retirement
Late Retirement Date: 26 February 2015 Authors: Ian Boonin FIA Neville Hosegood FIA Contents page 1 Introduction 1 2 The increase in benefits 3 3 Examples 5 Factors 7 Cited Regulations 8 Legislative references
NHS PENSION SCHEME PENSIONS REVIEW COSTINGS OF CHANGES TO SCHEME ACCRUAL STRUCTURE FOR NEW ENTRANTS
NHS PENSION SCHEME PENSIONS REVIEW COSTINGS OF CHANGES TO SCHEME ACCRUAL STRUCTURE FOR NEW ENTRANTS NOTE ON THE RESULTS OF THE COSTINGS AND THE ASSUMPTIONS UNDERLYING THEM This paper has been produced
PPI. Page 1 of 12 PENSIONS POLICY INSTITUTE
PENSIONS A Pensions Policy Institute Briefing Paper on the impact of the Coalition Government s proposed reforms of the four largest public service pension schemes: NHS, Teachers, Local Government and
Local Government Pension Scheme (Northern Ireland) Late Retirement
Late Retirement Date: 13 April 2017 Authors: Ian Boonin FIA James Pepler FIA Contents page 1 Introduction 1 2 The increase in benefits 3 3 Examples 5 Cited Regulations 7 Legislative references 10 Limitations
2015 Police Pension Scheme Guidance Notes Annual Benefit Statement
2015 Police Pension Scheme Guidance Notes Annual Benefit Statement - 2017 Your annual benefit statement shows, as at 31 March 2017 (the statement date), the pension you have built up in respect of membership
May Pension revaluation a guide for pensioner members
May 2018 Pension revaluation a guide for pensioner members 1 About this guide The Environment Agency Pension Fund (EAPF) is governed by the Local Government Pension Scheme (LGPS) Regulations 2013 (as amended).
NHS Pensions - Returning to work after ill health retirement
NHS Pensions - Returning to work after ill health retirement Rejoining the NHS Pension Scheme The information in this part relates to members who have retired from active membership with an ill health.
1967 Section Deferred Members
1967 Section Deferred Members Frequently Asked Questions October 2018 Welcome This leaflet is for members of the 1967 Rules Section of the ICI Pension Fund who are no longer building up benefits in the
2015 Firefighter Pension Scheme. Annual Benefit Statement
2015 Firefighter Pension Guidance Notes Annual Benefit Statement - 2017 Your annual benefit statement shows, as at 31 March 2017 (the statement date), the pension you have built up in respect of membership
Arizona State Retirement System. National Institute of Governmental Purchasing Arizona State Capitol Chapter
Arizona State National Institute of Governmental Purchasing Arizona State Capitol Chapter May 14, 2013 0 Discussion Topics ASRS Financial Health 2013 ASRS Legislative Initiatives DC and Retirement Study
Aon Hewitt. Facts & Figures. December 2014 Update. Risk. Reinsurance. Human Resources. Empower Results
Aon Hewitt Facts & Figures Risk. Reinsurance. Human Resources. Empower Results In this document... Facts & Figures Contents Financial Markets 3 6 > jump to Earnings and Inflation 7 > jump to Miscellaneous
The 2015 Scheme is a defined benefit pension scheme which means you get a guaranteed level of benefit at retirement.
HSC Pension Service Provided by... Business Service Organisation The new 2015 HSC Pension Scheme explained The 2015 HSC Pension Scheme came into effect on 1 April 2015. This factsheet provides an outline
Guidance for undertaking the valuation in accordance with Section 143 of the Pensions Act 2004
Contents Part 1 Part 2 Effective date of guidance Overview 2.1 Process 2.2 Purpose of this guidance 2.3 Purpose of the section 143 valuation 2.4 Legislative requirements 2.5 Who completes the valuation
Annex 1 - Worked examples for members of the Teachers Pension Scheme
Annex 1 - Worked examples for members of the Teachers Pension Scheme February 2016 Changes to the Pension Input Period (PIP) The existing PIP for the Teachers Pension Scheme (TPS) aligns with the scheme
Devon Pension Fund Funding Strategy Statement
Devon Pension Fund Funding Strategy Statement 1 Introduction 1.1 This is the Funding Strategy Statement for the Devon County Council Pension Fund. It has been prepared in accordance with Regulation 58
Retirement Options Policy
Midlothian Negotiating Committee for Teachers MNCT 16/07 Contents Page 1. Introduction 3 2. Policy Statement 3 3. Definitions 3 4. Guiding Principles 4 5. Normal Retirement Age 4 6. Actuarially Reduced
PENSIONS ACT 2004, PART 2 CHAPTER 6 APPEAL TO THE PENSION PROTECTION FUND OMBUDSMAN DETERMINATION BY THE PENSION PROTECTION FUND OMBUDSMAN
PENSIONS ACT 2004, PART 2 CHAPTER 6 APPEAL TO THE PENSION PROTECTION FUND OMBUDSMAN DETERMINATION BY THE PENSION PROTECTION FUND OMBUDSMAN Applicant Scheme Mr G H Hampshire The T&N Retirement Benefits
Local Government Pension Scheme (Scotland) Purchase of additional pension contracts commencing on or after 1 April 2015 or paid for by the employer
Date: 26 February 2015 Authors: Ian Boonin FIA Neville Hosegood FIA Contents 1 Introduction 1 2 Benefits Purchased 3 3 Contributions 4 4 Cessation of contributions 6 5 Other Considerations 7 6 Examples
Summary Funding Statement Based on 31 March 2017 Annual Actuarial Report
Summary Funding Statement 2018 Based on 31 March 2017 Annual Actuarial Report Based on 31 March 2017 Annual Actuarial Report SUMMARY FUNDING STATEMENT The last ongoing funding Valuation The most recent
C1.03: CONTRACTING OUT OCCUPATIONAL SCHEMES
C1.03: CONTRACTING OUT OCCUPATIONAL SCHEMES SYLLABUS Nature of contracting out Nature of NI rebate or reduction Reference scheme basis GMP and WGMP Money purchase basis Protected Rights Extent of guarantees
The Firefighters Pension Scheme 2015 (England) Club Transfers
Club Transfers Date: 7 April 2016 Author: Samantha Watts Table of Contents page 1 Introduction 1 2 Club Transfers out 4 3 Club Transfers in 5 4 Transfers to and from other fire authorities 6 5 Example
A Guide to your 2017 Annual Benefit Statement - Deferred members
A Guide to your 2017 Annual Benefit Statement - Deferred members Your annual benefit statement provides information about the benefits you have in the BBC Pension Scheme as at 1 April 2017. This guide
i) are required to formulate, publish and keep under review a Statement of Policy on certain discretions in accordance with:
Discretions Policies for Scheme Employers in England and Wales from 1 April 2014 (version 1.7) Deleted: 6 Introduction 1. The Local Government Pension Scheme (LGPS) in England and Wales was amended from
Report on actuarial valuation as at 31 December Church Workers Pension Fund
Report on actuarial valuation as at 31 December 2016 Church Workers Pension Fund 3377205 Page 1 of 32 Church Workers Pension Fund Report on actuarial valuation as at 31 December 2016 As instructed, we
3. At Appendix 1 is a note prepared by the Government Actuary s Department setting out how we envisage that the allowance will be pensionable.
FPC(07)10 FIREFIGHTERS PENSION COMMITTEE CPD AND LSI: PENSIONABILITY Note by DCLG 1. The NJC have sought the agreement of the Department to: CPD (Continual Professional development) being pensionable;
Utilizing a DB Plan in Business Transitions
Utilizing a DB Plan in Business Transitions Prepared by Independent Actuaries, Inc. 4500 Kruse Way, Suite 200 Lake Oswego, OR 97035 Prepared by Independent Actuaries, Inc. 1 About IAI Independent Actuaries,
STICHTING SHELL PENSIOENFONDS
STICHTING SHELL PENSIOENFONDS Attachment to Regulations VI 1 January 2014 Content Attachment to Regulations VI of Stichting Shell Pensioenfonds... 3 1. Flexibility options concerning Retirement Age and
i) under the LGPS Regulations 2013 from 1 April 2014 in respect of members of the Career Average Revalued Earnings (CARE) scheme,
Great Ness and Little Ness Parish Council discretionary policies under the Local Government Pension Scheme Regulations and other related Regulations Summary 1. This report makes recommendations for Great
Local Government Pension Scheme
Local Government Pension Scheme 1 1 Local Government Pension Scheme One of the largest public sector pension schemes in the UK with over 4.6 million members. The scheme is administered locally through
The Local Government Pension Scheme (Scotland) Individual Incoming & Outgoing Transfers
The Local Government Pension Scheme (Scotland) Individual Incoming & Outgoing Transfers Date: 20 May 2015 Authors: Ian Boonin FIA Neville Hosegood FIA Table of Contents page 1 Introduction 1 2 Transfers-out
PRIVATE FOR DISCUSSION WITHOUT PREJUDICE
NHS Pension Scheme Heads of Agreement 1. This document sets out the Heads of Agreement on the scheme design for the NHS Pension Scheme to be introduced in 2015, on which talks have concluded. The government
FISCAL YEAR 2018 GaDOE FINANCIAL REVIEW SECTION Instructions for Posting the Net OPEB Liability
FISCAL YEAR 2018 GaDOE FINANCIAL REVIEW SECTION Instructions for Posting the Net OPEB Liability 2018 INSTRUCTIONS FOR POSTING THE NET OPEB LIABILITY Step A Accumulating the Resources Begin by obtaining/downloading
Type of scheme Career Average Revaluation of Earnings (CARE) Imposed by UK Public with NPA equal to SPA with a minimum of age Service Pensions Act
Type of scheme Career Average Revaluation of Earnings (CARE) Imposed by UK Public with NPA equal to SPA with a minimum of age Service Pensions Act 65 Benefits 8(5), 21 Accrual rates 1/49 th pension only,
NHS PENSION SCHEME REVIEW INTRODUCTION OF AN EARNINGS-DYNAMISED CAREER AVERAGE SCHEME WITH AN ACCRUAL RATE OF 1.8%
NHS PENSION SCHEME REVIEW INTRODUCTION OF AN EARNINGS-DYNAMISED CAREER AVERAGE SCHEME WITH AN ACCRUAL RATE OF 1.8% NOTE ON HOW THE AVERAGE DISTRIBUTION OF OUTCOMES WOULD HAVE VARIED WITH AGE AND VALUATION
LOCAL GOVERNMENT PENSION SCHEME
LOCAL GOVERNMENT PENSION SCHEME Post 31 March 2014 Leaver Guidance Notes What are deferred benefits? Because you left the Local Government Pension Scheme before becoming entitled to receive immediate payment
Local Government Pension Scheme (England and Wales) Purchase of additional pension Elections on or after 1 April 2014 Factors and guidance
Local Government Pension Scheme (England and Wales) Purchase of additional pension Elections on or after 1 April 2014 Factors and guidance Date: 12 April 2016 Author: Ian Boonin FIA James Pepler FIA Contents
BT PENSION SCHEME SECTION C. Explanatory booklet for Members who joined Section C of the BT Pension Scheme between 1 April 1986 and 31 March 2001
BT PENSION SCHEME SECTION C Explanatory booklet for Members who joined Section C of the BT Pension Scheme between 1 April 1986 and 31 March 2001 (and Section B members who elected to be subject to Section
Positive Retirement Solutions. Key Features. Global Retirement Annuity Trust Scheme
Positive Retirement Solutions Key Features Global Retirement Annuity Trust Scheme Blue Riband Global managed by BWCI Pension Trustees Limited is designed for internationally mobile individuals. 1 Introduction
Divorce and dissolution factsheet
Divorce and dissolution factsheet www.teacherspensions.co.uk Divorce and dissolution There are two main provisions which allow your pension benefits to be divided between you and your former spouse or
The newsletter for members of the Caterpillar Pension Plan CATERPILLAR DB PLAN
The newsletter for members of the Caterpillar Pension Plan 2015 CATERPILLAR DB PLAN HELLO, AND WELCOME! I am pleased to send you Engineering Your Future, the newsletter from the Trustee Directors of the
RULE B5C Additional pension benefit: continual professional development
Rule B5C provides an Additional Pension Benefit based on Continual Professional Development payments received by a firefighter. Background The National Joint Council for Local Authority Fire and Rescue
TRANSFER VALUE ANALYSIS (TVAS) REPORT UNDERSTANDING THE
UNDERSTANDING THE TRANSFER VALUE ANALYSIS (TVAS) REPORT This information is for UK financial adviser use only and should not be distributed to or relied upon by any other person. Introduction INTRODUCTION
The Local Government Pension Scheme. (England and Wales) Individual Incoming & Outgoing Transfers
The Local Government Pension Scheme (England and Wales) Individual Incoming & Outgoing Transfers Date: 8 April 2016 Authors: Ian Boonin FIA Michael Scanlon FIA Table of Contents page 1 Introduction 1 2
Section 02 Taking control of your retirement planning
Section 02 Taking control of your retirement planning Planning for your retirement is important. As an active member of alpha you build up a pension based on your pensionable earnings each scheme year.
top strap New Pension Scheme 2015 Government s Final Offer Members Ballot
top strap New Pension Scheme 2015 Government s Final Offer Members Ballot 1 top strap Contents 1. Introduction the choice for members 3 2. An outline of the new scheme 5 3. How does a career-average scheme
The Local Government Pension Scheme (England and Wales) Application of a Pension Credit to the Former Spouse or Civil Partner of the Member
Unclassified The Local Government Pension Scheme (England and Wales) Application of a Pension Credit to the Former Spouse or Civil Partner of the Member Authors: Ian Boonin FIA Michael Scanlon FIA Date:
CARE. A Guide for Defined Benefit Members
CARE A Guide for Defined Benefit Members A Guide for Members The CARE Scheme closed to the build up of benefits on 31 March 2016. This booklet provides basic information about the DB structures of the
If you choose to buy extra pension by making a lump sum payment, you will be credited with the full amount of extra pension bought.
Additional Pension Contributions Buying Extra Pension Terms and Conditions version 1.0 General Whilst you are an active member in the main section of the LGPS you can choose to buy extra pension by spreading
Your USS Journey. Presentation for USS members. Eifion Morris APMI
Your USS Journey Presentation for USS members Eifion Morris APMI Every effort has been made to present accurate information. Members are advised to check with their employer and/or the USS guides to confirm
Divorce and Dissolution
Divorce and Dissolution July 2015 Welcome to Teachers Pensions There are two main provisions which allow your pension benefits to be divided between you and your former spouse or civil partner following
HSBC Bank (UK) Pension Scheme HSBC Global Services Section
HSBC Bank (UK) Pension Scheme HSBC Global Services Section Actuarial valuation as at 31 December 2016 1 July 2018 willistowerswatson.com Summary The HSBC Bank (UK) Pension Scheme was segregated into two
Application of Actuarially Fair Premiums to Health Insurance
Application of Actuarially Fair Premiums to Health Insurance Ben Segel-Brown (100791531) Econ 4460, November 2011 If sick, The budget function for a sick person is Finding the derivative Finding the maximum
FG17/9: Guidance for firms on how to calculate redress for unsuitable defined benefit pension transfers
Finalised guidance FG17/9: Guidance for firms on how to calculate redress for unsuitable defined benefit pension transfers October 2017 Terminology used in this guidance Assumed retirement date DB pension
Discretionary policies for Scheme employers from 1 April 2014 as at 14 May 2018
LGPS England & Wales Discretionary policies for employers from 1 April 2014 as at 14 May 2018 Index Introduction Prepare, publish and keep under review a written statement of policy under the LGPS Regulations
Pension Policy Statement
Reference: HR001 Document Type: Status of Document: Policy Final Version: 3.0 Date Approved: 20 th October 2015 Approved By: Chief HR & Corporate Services Officer Publication Date: 20 th October 2015 Review
lpfa Pensions Update In this Edition: March 2010 FRS17 balance sheet restatement for change in pensions increase index from RPI to CPI
Pensions Update March 2010 FRS17 balance sheet restatement for change in pensions increase index from RPI to CPI If you are audited by the Audit Commission or Audit Scotland, you might well have been informed
The cost of public sector pensions in Scotland
The cost of public sector pensions in Scotland Prepared for the Auditor General for Scotland and the Accounts Commission February 2011 Auditor General for Scotland The Auditor General for Scotland is the
Assumption setting for Financial Ombudsman Service pension review cases
PricewaterhouseCoopers LLP, 31 Great George Street, Bristol, BS1 5QD T: +44 (0) 117 929 1500, F: +44 (0) 117 929 0519 Direct Phone: +44(0)20 7804 3616 Direct Fax: +44(0)20 7212 2980, www.pwc.co.uk Financial
LOCAL GOVERNMENT PENSION SCHEME
LOCAL GOVERNMENT PENSION SCHEME Pre 31 March 2014 Leaver Guidance Notes What are deferred benefits? Because you left the Local Government Pension Scheme before becoming entitled to receive immediate payment
Example Discretions Policy
IF YOU ARE USING THIS DOCUMENT AS A TEMPLATE, PLEASE INSERT YOUR EMPLOYERS LOGO ONTO THIS FRONT PAGE OR PRINT THE POLICY ON YOUR OWN LETTERHEAD Page 1 of 5 Example Discretions Policy Looking forward to
Briefing note Reporting of pension fund transactions for LGPS in England and Wales
Briefing note Reporting of pension fund transactions for LGPS in England and Wales 1. Introduction This document has been produced further to discussions that the LGPC Secretariat have held with GAD and
Human Resources. Procedure for Dealing with Requests for Flexible Retirement
Human Resources Procedure for Dealing with Requests for Flexible Retirement Human Resources Oct 2010 PROCEDURE FOR DEALING WITH REQUESTS FOR FLEXIBLE RETIREMENT 1. Flexible Retirement 1.1. The tax regime