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Factors
Useful information about our factors for pension professionals.Guaranteed minimum pension (GMP)
Information and guidance on Guaranteed Minimum Pension and equalisation.Late retirement factors for previous periods
If you need to access late retirement factors that were used in the past, simply follow the links to the appropriate tables, detailed below.Step down factors for previous periods
If you need to access step down factors that were used in the past, simply follow the links to the appropriate tables, detailed below. Effective dates on or after 1 October 2020 and prior to 1 October 2021 For all determinations in respect of a step down pension with an effective date between 1 October 2020 and 30 September 2021, please use the following:Commutation factors for previous periods
The circumstances in which commutation is possible are set out in Regulation 19 of the Pension Protection Fund (Compensation) Regulations 2005 and Regulation 21 sets out how this option may be exercised.Early retirement factors for previous periods
In all cases, the early retirement factor is applied to the compensation before the compensation cap is applied. Simply follow the links to the tables of early retirement factors detailed below:Valuation guidance for previous periods
Below is a list of historical effective dates with links to the correct guidance (G and H) and relevant assumptions (A and B). The effective dates relate to the time when the assets and liabilities of the scheme were calculated. To find the period of guidance that you’re looking for, simply click on the links attached to the dates. Please note that all dates are inclusive.What are contingent assets?
There are three types of contingent asset arrangements which - providing certain requirements are met - can reduce the amount of risk-based levy your scheme will pay.� Types of contingent assets Type A: Guarantees from a parent or group companyType B: Cash, UK real estate and securitiesType C: Letters of credit and bank guarantees
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