LGPS (Scotland)
Government Actuary's Department Guidance
with effect from 1 April 2009
(Please click on hyperlink to see email sent by SPPA on 4 March 2009.)
| Regulation | File Type |
Benefit Regulations 13 and 14 and Administration Regulations 20, 21 and 36 - Additional Pension Administration Regulation 36 - Employer's payment following resolution to increase membership or award additional pension Purchase of Additional Pension - Applications of Additional Pension version 1.2 (dated 29 September 2009) |
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Benefit Regulations 17 and 29 - Retirement after the normal retirement date Late Retirement - Retirements on or after 1 April 2009 (issued 4 March 2009) |
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Benefit Regulations 18(3) and 30(4) - Flexible Retirement and Choice of Early Payment of Pension (issued 4 March 2009) Transitional Provisions Regulations 3(2)(b) - Membership accrued before 1st April 2009: active members Guidance on Choice of Early Payment of Pension / Flexible Retirement |
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Benefit Regulation 21 - Election for lump sum in lieu of pension Additional Cash Commutation (Guidance in respect of Regulation 19 of the LGPS(Scotland) Regulations 1998 (issued 26 January 2007)) |
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Benefit Regulation 22 - Limit on total amount of benefits Benefits in Excess of the Lifetime Allowance - Members without Primary or Enhanced Protection (Guidance in respect of Regulation 18A of the LGPS(Scotland) Regulations 1998 (issued 26 January 2007)) |
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Administration Regulation 23 - Use of accumulated AVCs to provide additional pension under the Scheme Use of accumulated AVCs to provide additional pension under the Scheme (dated 25 February 2009) Protected Regulation 65(8) - AVC Service Credits - DRAFT (dated 24 March 2009) |
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Administration Regulation 74 Rights to payment out fund authority's pension fund & 78 Inward transfers of pension rights Factors for Individual Cash Equivalent & Club Transfers from 1 October 2008 (version 1.2 dated 24 March 2009) |
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Divorce SPPA - Divorce Calculation Update (issued 6 March 2009) England & Wales Transfer Factor Suite with effect from 1 October 2008 (version 1.3, issued 24 April 2009) Pensioner Divorce CEV Factors Pensioner Cash Equivalent Factors effective from 1 October 2008 (issued 24 November 2008) |
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Benefit Regulation 42 - Pension Debits Note on dates to be used in the calculation of the pension credit on pension sharing on divorce |
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Previous Guidance issued
Benefit Regulations 13 and 14 and Administration Regulations 20, 21 and 36 - Additional Pension Administration Regulation 36 - Employer's payment following resolution to increase membership or award additional pension Purchase of Additional Pension - Applications of Additional Pension (issued 4 March 2009) |
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Administration Regulation 74 Rights to payment out fund authority's pension fund & 78 Inward transfers of pension rights Actuarial Factors for Individual Cash Equivalent & Club Transfers from 1 October 2008 (version 1.1 issued 4 December 2008) |
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