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  • PASA’s GMP conversion guidance - Sackers
    Introduction The latest addition to PASA’s suite of GMP equalisation guidance was published on 9 July 2021, the eagerly awaited GMP conversion guidance (“the Guidance”) The Guidance “provides examples of how GMP conversion is being used by early adopters”, explaining the issues faced, how they were addressed, and how simplification can be achieved in many cases without “a
  • GMP equalisation
    • The current GMP conversion legislation is effective and can be used in conjunction with one of the equalisation methods to achieve equalisation by a one off change • Back payments must be paid for the period prior to equalisation – there is no overriding time limit on these, this will depend on a scheme’s own rules
  • GMP Equalisation - First Actuarial
    GMP equalisation? 6 April 1978 6 April 1988 17 May 1990 5 April 1997 Post 90 GMP AFFECTED Post 97 benefits NOT AFFECTED Equalisation (Barber) Date Pre 90 benefits NOT AFFECTED Examples 14 Unequal benefits: Example 1 15 Male pension £1,000 payable from age 65 Female pension £1,000 payable from age 65
  • What Is GMP Equalisation? - Equiniti
    The spectre of GMP equalisation has been hanging over every contracted out occupational scheme for more than 30 years However, the Lloyds case in the High Court in 2018 has thrown the situation into sharp relief Doing nothing – or considering one’s options – is no longer considered to be the same as taking a long term view
  • GMP Equalisation | Defined benefit section | AXA Pensions
    GMP Equalisation If you have benefits that were built up before 5 April 1997, they might include a GMP The amount of a member’s GMP, and how it is to be increased, is set out in legislation Following a recent High Court ruling, most UK schemes, like ours, must recalculate benefits to address the unequal effects of GMPs built up between 17
  • What Is The Difference Between GMP Rectification And GMP Equalisation?
    GMP equalisation is the next step of the journey Before starting this process, it is important that GMP records are overhauled and checked for accuracy This is because where members are affected by both rectification and equalisation, the calculations will have to be reconciled Equalisation requires more data than reconciliation
  • GMP equalisation - First Actuarial
    GMP equalisation We’ve put together this guide to help trustees through the complexities of GMP equalisation If you need a refresher about GMP and why equalisation is needed, we have produced a brief background document The current position The October 2018 Lloyds Bank judgment made it clear that all trustees need to equalise GMPs
  • How Do You Calculate GMP Equalisation? - Equiniti
    The Lloyds Bank case may have indicated a number of acceptable methods of GMP equalisation, but trustees and sponsoring employers must determine which is the most suitable for their scheme In some cases, member consent may be required if benefits are being converted For instance, any changes could adversely affect fixed protection in place
  • GMP equalisation - First Actuarial
    Our simplified GMP equalisation process starts with a short training session, which counts as formal training on your trustee training log The training will give you a clear understanding of GMP equalisation and help you make the right decisions for your scheme at each step: Data preparation – Checking that your data is accurate and complete
  • My pension scheme has sent baffling letters about equalising the GMP . . .
    There was a lack of clarity on this ‘GMP equalisation’ point until another landmark ruling in October 2018 (involving the Lloyds Bank scheme) confirmed that action needed to be taken and gave
  • New rules on pension equalisation explained
    What will GMP equalisation cost employers? GMP equalisation could add 1-4 per cent of liabilities to each pension scheme The cost is very specific to a scheme's circumstances and membership The total cost across all pension schemes with GMPs is estimated to be £15-20bn
  • Navigating Gender Recognition and GMP Equalisation
    Had Alex not transitioned, their opposite sex comparator would be female, with female GMP and a GMP age of 60 Had Alex been born female and transitioned to male, their comparator (for GMP equalisation purposes) would have a female GMP with a GMP age of 60 Do trustees have to consider these additional comparators? At the moment, we don’t
  • Guaranteed Minimum Pension (GMP) equalisation
    issued further guidance for schemes on GMP equalisation in April 2022, particularly in relation to tax implications of different methods that schemes use for GMP equalisation Further guidance was issued in June 2022 by HMRC about how to deal with pension scheme arrears and interest when equalising for GMP
  • GMP Equalisation - Made Simple Guide - Equiniti
    But GMP equalisation must be achieved, and if your team doesn’t pull together as one, the project will take considerably longer There are many opportunities to shorten the road With the bill estimated at anything up to 4% of liabilities, that would have an obvious – and unpleasant – impact upon costs
  • GMP Equalisation - Institute and Faculty of Actuaries
    GMP Equalisation Jane Kola (Partner) Christopher Stiles (Associate) Wragge Lawrence Graham Co LLP 29 September 2014 Contents • The history • The legal position • The Government’s position • Equalisation methods • Practical issues 29 September 2014 29 09 2014 2





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