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Local Government Pension Scheme: Employer discretions

These are the Council’s policy decisions in relation to the 2014 Local Government Pension Scheme and the following employer discretions.

  • Contributing to a SCAPC
  • Flexible retirement
  • Waiving actuarial reductions on flexible retirement
  • Waiving actuarial reductions where benefits drawn voluntarily before NPA
  • Switching on the 85 rule
  • Waiving actuarial reductions where employer has switched on 85 rule
  • Giving extra pension
  • Awarding additional membership
  • Early payment of pension
  • Waiving actuarial reductions where benefits drawn early under B30
  • Early payment of pension: Pensioner member with deferred benefits
  • Waiving actuarial reductions where benefits drawn early under B30A
  • Early payment of pension
  • Waiving actuarial reductions where benefits drawn early
  • Opting out
  • Early payment of pension
2014 Local Government Pension Scheme: Employer discretions (144kb pdf)