LGPS

Government Actuary's Department Guidance

with effect from 1 April 2008


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GAD Pre April 2008

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Benefit Regulations 13 and 14 and Administration Regulations 23, 24 and 40 - Additional Pension

Administration Regulation 40 - Employer's payment following resolution to increase membership or award additional pension

Purchase of Additional Pension - Applications on or after 1 April 2008 (version 1.2, dated 14 December 2009)

CLG Cover Letter 24 December 2009 - Additional Pension Guidance

(Earlier version of the Purchase of Additional Pension guidance)

 

 

 

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Benefit Regulation 14A and Administration Regulations 24A and 24B

Purchase of Additional Survivors Benefits (dated 23 December 2009)

 

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Benefit Regulations 17 and 29 - Retirement after the normal retirement date

Late Retirement - Retirements on or after 1 April 2008

Cover Letter - Late Retirement Guidance

 

 

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Benefit Regulations 18(2) and 30(4) - Flexible Retirement and Choice of Early Payment of Pension

Transitional Provisions Regulations 3(2)(b) - Membership accrued before 1st April 2008: active members

Guidance on Choice of Early Payment of Pension / Flexible Retirement

Cover Letter - Early Payment of Pension / Flexible Retirement

 

 

 

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Benefit Regulation 21 - Election for lump sum in lieu of pension

Lifetime Allowance and Additional Cash Commutation (Guidance effective from 1 April 2008)

Cover Letter - Lifetime Alowance and Additional Cash Commutation

 

 

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Benefit Regulation 22 - Limit on total amount of benefits

Effective from 1 April 2008 (DRAFT)

Determination of Tax Charge and Resultant Reduced Benefits

Benefits in Excess of Lifetime Allowance - Members without Primary or Enhanced Protection

Benefits in Excess of Lifetime Allowance - Members with Primary Protection

Benefits in Excess of Lifetime Allowance - Members with Enhanced Protection

LGPC Note: GAD have only issued draft versions of the guidance required under Benefit Regulation 22.

 

 

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Benefit Regulation 39 - Commutation: small pensions

Trivial Commuations - Lump sums paid on or after 1 April 2008

Cover Letter - Trivial Commutations

 

 

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Administration Regulation 26 - Use of Accumulated AVCs and SCAVCs

Use of Accumulated AVCs to provide a pension under the Scheme (dated 6 April 2009)

Protected Regulation 66(8) - AVC Service Credits (dated 6 April 2009)

CLG Explanatory Note - AVC Monies (issued 24 April 2009)

Cover Letter - AVC Monies (issued 24 April 2009)

 

 

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Administration Regulation 79 Rights to payment out fund authority's pension fund & 83 Inward transfers of pension rights

Individual Incoming & Outgoing Transfers - Members in service on or after 1 April 2008 (issued 2 May 2008)

Cover Letter - Transfers in and Out on or after 1 April 2008 (issued 2 May 2008)

Transfers in: Revised Policy Note

Cover Letter - Transfers in: Revised Policy Note (issued 18 July 2008)

Central Club Factors wef 13 October 2008

CLG - 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)

Actuarial Factors for the Calculation of Individual Cash Equivalents and Club Transfers from 1 October 2008 (version 1.3, issued 24 April 2009)

(Previous versions of Actuarial Factors issued)

 

 

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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)

 

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Transfer of Staff

LGPS Broad Comparibility - clarification of definition of minimum pension age

 

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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)

Pensioner Divorce CEV Factors

Pensioner Cash Equivalent Factors effective from 1 October 2008 (issued 24 November 2008)

Cover letter for Pensioner Cash Equivalent Factors issued on 21 November 2008

Supplementary Lump Sum Factors at Age 55 for Pensioner Cash Equivalents
(issued 27 February 2009)

 

 

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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

 

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Previous Guidance issued

Benefit Regulations 13 and 14 and Administration Regulations 23, 24 and 40 - Additional Pension

Administration Regulation 40 - Employer's payment following resolution to increase membership or award additional pension

Purchase of Additional Pension - Applications on or after 1 April 2008

Regulation 14 Corrigendum

Cover Letter - Purchase of Additional Pension Guidance

Return to current purchase of additional pension guidance

 

 

 

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Administration Regulation 79 Rights to payment out fund authority's pension fund & 83 Inward transfers of pension rights

Actuarial Factors for Individual Cash Equivalent & Club Transfers from 1 October 2008 (version 1.2 issued 5 December 2008)

CLG - Transfers Completed By 31 December 2008 (issued 5 December 2008)

Return to current transfer guidance

 

 

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WORD

 


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GAD Pre April 2008