Benefit Regulations 13 and 14 and Administration Regulations 23, 24 and 40 – Additional Pension
CLG Letter 14 June 2011 – ARC factors
CLG Letter (1 November 2011) on suspension of CETVsDCLG note on ARCs (dated 7 March 2012)
DCLG cover letter on ARC factors (dated 20 March 2012)
Purchase of Additional Pensions – Elections on or after 1 April 2012
Purchase of Additional Pensions – Elections on or after 1 April 2012 (Spreadsheet of factors)
Purchase of Additional Pensions – Elections before 1 April 2012 – Revised Factors effective from 1 April 2013 (issued 5 March 2013)
Purchase of Additional Pensions – Elections before 1 April 2012 – Revised Factors effective from 1 April 2013 (Spreadsheet of factors)
CLG Cover Letter (dated 6 March 2013)
(Earlier version of the Purchase of Additional Pension guidance) |
Benefit Regulations 12, 12A and 12B and Administration Regulation 40 – Employer Awards Additional Membership
Increase of Membership by Employing Authority (dated 19 February 2013)
(Earlier version of Employer Awards Additional Membership guidance) |
Benefit Regulation 14A and Administration Regulations 24A and 24B
Purchase of Additional Survivors Benefits (dated 12 September 2012)
DCLG Cover Letter – Purchase of Additional Survivors Benefits (issued 25 September 2012)
(Previous versions of Additional Survivors Benefit factors) |
Benefit Regulations 17 and 29 – Retirement after the normal retirement date
Late Retirement (with effect from 14 February 2012)
DCLG Cover Letter – Late Retirement Guidance (issued 15 February 2012)
(Previous versions of Late Retirement guidance) |
Benefit Regulations 18(2) and 30(4) – Flexible Retirement and Choice of Early Payment of PensionTransitional Provisions Regulations 3(2)(b) – Membership accrued before 1st April 2008: active members
GAD Letter – Adjustment for civil servants transferred to the Enivroment Agency and regulation 15 of the LGPS (Transitional
Provisions) Regulation 2008 applies (issued 7 September 2010)
Guidance on Choice of Early Payment of Pension / Flexible Retirement (issued 3 April 2012)
Early Retirement Factors – DCLG note (dated 10 April 2012)
Early Retirement Factors – DCLG cover letter (dated 10 April 2012)
Guidance on Flexible Retirement (dated 24 January 2013)
CLG Cover Letter on Flexible Retirement Guidance (issued 1 February 2013)
(Previous Early Retirement guidance) |
Benefit Regulation 21 – Election for lump sum in lieu of pension
Lifetime Allowance and Additional Cash Commutation (Guidance effective from 1 March 2013)
Cover Letter – Lifetime Alowance and Additional Cash Commutation
Previous Lifetime Allowance and Additional Cash Commutation Guidance |
Benefit Regulation 22 – Limit on Total Amount of Benefits
Guidance on Limit on Total Amount of Benefits – Lifetime Allowance (Guidance Effective from 1 March 2013)
Cover letter on Limit on Total Amount of Benefits
Previous Limit on Total Amount of Benefits |
Administration Regulation 26 – Use of Accumulated AVCs and SCAVCs
CLG letter dated 3 February 2011
Protected Regulation 66(8) – Adjustment of Transfer Credits granted from accumulated AVCs (dated 24 August 2011)
DCLG cover letter – Protected Regulation 66(8) (issued 1 September 2011)
CLG Letter (1 November 2011) on suspension of CETVs
Use of Accumulated AVCs to provide a pension under the Scheme (dated 20 March 2012)
DCLG Cover Letter – AVC Monies (dated 21 March 2012)
Previous guidance on Use of Accumulated AVCs |
Benefit Regulation 39 – Commutation: small pensions
Trivial Commutations – Lump sums paid on or after 30 November 2011 (issued 21 November 2012)
Cover Letter – Trivial Commutations (dated 23 November 2012)
(Previous versions of Trivial Commutation Guidance) |
Administration Regulation 79 Rights to payment out of fund authority’s pension fund & 83 Inward transfers of pension rights
Transfers in: Revised Policy NoteCover Letter – Transfers in: Revised Policy Note (issued 18 July 2008)
Central Club Factors wef 13 October 2008CLG – New CETV Approach (issued 26 September 2008)
CLG – New CETV Approach – Cover Letter (issued 26 September 2008)
CLG – 2 Questions and Answers (issued 17 October 2008)
CLG – 2 Questions and Answers Cover Letter (issued 17 October 2008)
CLG – Transfers Completed By 31 December 2008 (issued 18 November 2008)
Protected Rights Factors (issued 27 February 2009)
CLG Letter (issued 2 March 2009)
CLG Clarification – Pensions & Divorce (issued 2 March 2009)
CLG Clarification – Pensions & Divorce version 2 (issued 12 March 2009)
Individual Incoming & Outgoing Transfers – Members in service on or after 1 April 2008 (issued 6 May 2010)
Cover Letter – Transfers in and Out on or after 1 April 2008 (issued 6 May 2010)
CLG Letter – CPI and CETVs (issued 6 July 2010)
CLG Letter – CPI and CETVs (issued 20 July 2010)
Cover Letter – Transfers in and Out with effect from 1 October 2010 (issued 28 September 2010)
CLG letter dated 23 December 2010CLG letter dated 3 February 2011
HM Treasury Discount Rate (issued 26 October 2011)
CLG Letter (1 November 2011) on suspension of CETVs
CLG Letter (22 December 2011) on Club FactorsActuarial Factors for Individual Cash Equivalent and Club Transfers 1 January
2012 (version 4.1, dated 22 February 2012)
CLG cover letter for transfer factors (version 4.1) (dated 23 February 2012)
GAD CETV Example – Post 2008 Taper service
CLG email (19 January 2012) on CETVs and IFAs(Previous versions of Actuarial Factors issued) |
Administration Regulation 86 and 44(5) – Changes of fund Interfund Transfers: Transfers on or after 1 April 2008
Cover Letter – Interfund Transfers: Transfers on or after 1 April 2008
CLG Letter – Rate of salary used in IFAs (issued 4 July 2008)
CLG – Transfers Completed By 31 December 2008 (issued 18 November 2008)
CLG – Transfers Completed by 31 March 2009 (issued 22 December 2008)
CLG – Transfers Completed on or after 1 April 2009 (issued 30 April 2009)
CLG Letter – Interfunds with effect from 1 October 2008 (issued 27 July 2009)
GAD Letter – Interfunds with effect from 1 October 2008 (issued 27 July 2009)
CLG letter dated 23 December 2010CLG letter dated 3 February 2011HM Treasury Discount Rate (issued 26 October 2011)
CLG Letter (1 November 2011) on suspension of CETVsCLG email (19 January 2012) on CETVs and IFAsInterfund Transfers:
Guidance on calculation of Transfer amount (issued 21 December 2012 – in force 1 February 2013)
Cover Letter: Guidance on calculation of Transfer amount (issued 29 January 2013) |
Transfer of Staff
LGPS Broad Comparibility – clarification of definition of minimum pension age |
DivorceCalculation of CETVs
Pension Sharing Following Divorce: Calculation of Cash Equivalents (dated 8 April 2011)
CLG Cover letter – 21 April 2011
CLG Letter (1 November 2011) on suspension of CETVsHM Treasury Discount Rate (issued 26 October 2011)
CLG email (19 January 2012) on CETVs and IFAs
Application of Pension Debits
Application of a Pension Debit for a Divorced Member (dated 29 April 2010)
CLG Cover letter – 1 June 2010
Factors to use in calculation of Pension Debit for Divorced Members (issued 3 April 2012)
Application of a Pension Debit for a Divorced Member (issued 4 March 2013) – Update to Table A (issued 25 February 2014)
Amended paragraph 2.10 issued November 2014)
CLG Cover Letter (dated 7 March 2013)
CLG Cover Letter confirming amendment to Table A in guidance originally issued 4 March 2013 (dated 25 February 2014) Pensions and Divorce
CLG Letter (issued 2 March 2009)
CLG Clarification – Pensions & Divorce (issued 2 March 2009)
CLG Clarification – Pensions & Divorce version 2 (issued 12 March 2009)
CLG Letter – Early payment of Pension Credit benefits (issued 7 October 2009)
Actuarial Factors for Individual Cash Equivalent and Club Transfers 1 January 2012 (version 4.1, dated 22 February 2012)
Application of a Pension Credit to the former spouse or civil partner of the member (issued 5 October 2012)
GAD CETV Example – Post 2008 Taper service
CLG cover letter for transfer factors (version 4.1) (dated 23 February 2012)
CLG email (19 January 2012) on CETVs and IFAs
Pensioner Divorce CEV Factors
Supplementary Lump Sum Factors at Age 55 for Pensioner Cash Equivalents
(issued 27 February 2009)
Pensioner Cash Equivalent Factors effective 1 January 2012 (dated 18 January 2012)
CLG cover letter Pensioner Cash Equivlent Factors (dated 19 January 2012)
Previous versions of Actuarial Factors issued |
Benefit Regulation 41 – Transitional Protections Regulations -Schedule 1 – Pension debits
Note on dates to be used in the calculation of the pension credit on pension sharing on divorce |
Administration Regulation 68A – Annual Allowance: Scheme Pays option
Annual Allowance Charges – Calculation of Scheme Pays Offset (dated 6 September 2012)
Update to Table B1 in Section 4 (issued 25 February 2014)
DCLG cover letter on Annual Allowance: Scheme Pays Offset (dated 12 September 2012)
DCLG cover letter confirming amendment to Table B1 in guidance originally issued 6 September 2012 (issued 25 February 2014)
(Previous versions of Actuarial Factors used) |
