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2015 Scheme GAD Guidance

GAD Factors Workbook January 2019
GAD Factors Workbook January 2019

This workbook contains revised factors which are based on a SCAPE discount rate of 2.4% net of benefit increases. It provides replacement factors for those currently included in other guidance notes. Further updated factors will follow. (Excel, 280KB)
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Late Retirement Guidance - with effect from 1 August 2017
Late Retirement Guidance - with effect from 1 August 2017

13 April 2017 (PDF, 117kb)
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Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 March 2017
Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 March 2017

9 March 2017 (PDF 661kb)
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Application Of Pension Credit To Former Spouse or Civil Partner of a Pre-2015 Leaver
Application Of Pension Credit To Former Spouse or Civil Partner of a Pre-2015 Leaver

2 August 2016, updated 27 February 2018 (PDF, 145kb)
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Pensioner Cash Equivalent Factors On Divorce
Pensioner Cash Equivalent Factors On Divorce

2 August 2016 (PDF, 98kb)
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Addendum: Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer
Addendum: Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer

22 April 2016 (PDF, 91kb)
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Addendum: Annual Allowance Charges: Calculation of Scheme Pays Offset (elections on and after 1 April 2015)
Addendum: Annual Allowance Charges: Calculation of Scheme Pays Offset (elections on and after 1 April 2015)

22 April 2016 (PDF, 85kb)
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Individual Incoming & Outgoing Transfers Pensioner cash equivalent factors on divorce Non-Club GMP adjustment addendum
Individual Incoming & Outgoing Transfers Pensioner cash equivalent factors on divorce Non-Club GMP adjustment addendum

22 April 2016 (PDF, 98KB)
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Application of a Pension Credit to the Former Spouse or Civil Partner of the Member
Application of a Pension Credit to the Former Spouse or Civil Partner of the Member

22 April 2016, updated 27 February 2018 (PDF, 502kb)
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Trivial Commutation
Trivial Commutation

Amended April 2016 (PDF, 196kb)
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Actuarial Factors for Individual Cash Equivalent and Club Transfers from 16 March 2016
Actuarial Factors for Individual Cash Equivalent and Club Transfers from 16 March 2016

22 April 2016 (PDF, 183kb)
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Individual Incoming & Outgoing Transfers
Individual Incoming & Outgoing Transfers

2 April 2015 (PDF, 173kb)
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Annual Allowance Scheme Pays Guidance
Annual Allowance Scheme Pays Guidance

31 March 2015 (PDF, 135kb)
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Flexible Retirement
Flexible Retirement

30 March 2015 (PDF, 138kb)
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Limit on Total Amount of Benefits - Lifetime Allowance
Limit on Total Amount of Benefits - Lifetime Allowance

30 March 2015 (PDF, 146kb)
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Lifetime Allowance and Additional Cash Commutation
Lifetime Allowance and Additional Cash Commutation

30 March 2015 (PDF, 118kb)
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Use of accumulated AVCs to provide additional pension under the Scheme
Use of accumulated AVCs to provide additional pension under the Scheme

30 March 2015, PDF 118kb
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Early Payment of Pension
Early Payment of Pension

19 March 2015 (PDF, 156kb)
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Application of a Pension Debit for Divorced Members
Application of a Pension Debit for Divorced Members

19 March 2015 (PDF, 169kb)
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Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer
Purchase of additional pension – contracts commencing after 1 April 2015 or paid by the employer

9 March 2015 PDF (789kb)
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