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 CETVs

DCLG 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)

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XLS

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XLS

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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)

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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)

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PDF

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

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)

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PDF

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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 March 2013)

Cover Letter - Lifetime Alowance and Additional Cash Commutation

Previous Lifetime Allowance and Additional Cash Commutation Guidance

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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

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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

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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)

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

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)

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 2010

CLG 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 Factors

Actuarial 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)

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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)

CLG letter dated 23 December 2010

CLG letter dated 3 February 2011

HM Treasury Discount Rate (issued 26 October 2011)

CLG Letter (1 November 2011) on suspension of CETVs

CLG email (19 January 2012) on CETVs and IFAs

Interfund 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)

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Transfer of Staff

LGPS Broad Comparibility - clarification of definition of minimum pension age

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Divorce

Calculation 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 CETVs

HM 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

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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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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)

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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

Regulation 14 Corrigendum

Cover Letter - Purchase of Additional Pension Guidance

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

Return to current purchase of additional pension guidance

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Benefit Regulations 12, 12A and 12B and Administration Regulation 40 - Employer Awards Additional Membership

Augmentation: Increase of Membership by Employing Authority (dated 15 August 2012)

DCLG cover letter on Augmentation: Increase of Membership by Employing Authority (dated 5 September 2012)

(Return to current purchase of employer awards additional membership)

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Late Retirement - Retirements on or after 1 April 2008

Cover Letter - Late Retirement Guidance

(Return to current Late Retirement guiidance)

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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 Flexible Retirement (dated 17 August 2011)

CLG Cover Letter on Flexible Retirement Guidance (issued 26 August 2011)

Guidance on Choice of Early Payment of Pension / Flexible Retirement

Cover Letter - Early Payment of Pension / Flexible Retirement

(Return to current Early Retirement guidance)

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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

Return to current Lifetime Allowance and Cash Commutation Guidance

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

Return to current guidance on limit on total amount of benefits

Benefit Regulation 39 - Commutation: small pensions

Trivial Commutations - Lump sums paid on or after 30 November 2011 (issued 9 December 2011)

Cover Letter - Trivial Commutations (dated 9 December 2011)

Trivial Commutations - Lump sums paid on or after 1 April 2008 (issued 6 May 2010) [Editorial Note: The Secretariat has queried why the guidance refers to lump sums paid on or after 1 April 2009.]

Cover Letter - Trivial Commutations (dated 6 May 2010)

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

Cover Letter - Trivial Commutations

Return to current guidance on 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)

Return to current guidance on Use of Accumulated AVCs

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PDF

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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)

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)

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

Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 October 2010 (version 2.1, issued 28 September 2010)

[CLG's cover email for version 2.1 of the actuarial transfer factors referred to the Cabinet Office Letter of 1 September 2010 and the central Club factors (PDF).]

Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 October 2010 (version 3.1, issued 13 December 2010)

the Cabinet Office Letter of 1 September 2010

CLG cover email for version 3.1 of actuarial factors

DCLG email on CETV factors (dated 15 December 2010)

HMT Discount Rate Note - CLG cover letter (30 March 2011)

HMT Discount Rate Note - further CLG letter (30 March 2011)

Actuarial Factors for Individual Cash Equivalent and Club Transfers 1 January 2012 (version 4.0, dated 30 December 2011)

CLG cover letter for transfer factors (version 4.0) (dated 9 January 2012)

Return to current transfer guidance

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Divorce

Pensions and Divorce

Actuarial Factors for Individual Cash Equivalent and Club Transfers from 1 October 2010 (version 3.1, issued 13 December 2010)

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

Pensioner Cash Equivalent Factors effective from 1 October 2010 (issued 28 September 2010)

Cover Letter - Transfers in and Out with effect from 1 October 2010 (issued 28 September 2010)

Return to current divorce guidance

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PDF

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Finance Act 2004 s237A to 237E (Administration Regulations 68A) - Annual Allowance: Scheme Pays option

GAD responses: scheme pays option (dated 7 March 2012)

DCLG cover letter on Annual Allowance: scheme pays option (dated 20 March 2012)

Return to current Annual Allowance:Scheme Pays guidance

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PDF

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

Purchase of Additional Survivors Benefits (dated 23 December 2009)

CLG Letter (1 November 2011) on suspension of CETVs

Return to current Additional Survivors Benefits guidance