• The Local Government Pension Scheme (LGPS) is a member of the Public Sector 'Club'.

• The scheme is a statutory scheme and is registered in accordance with paragraph 1(1) of Schedule 36 of the Finance Act 2004.

• The scheme's Pension Scheme Tax Reference number is PSTR00816815RX.

• The scheme was a contracted-out scheme and re-values Guaranteed Minimum Pension (GMP) benefits in full in accordance with Section 148 orders

• Contracted-out reference numbers: ECON E3900002R SCON S2700211T

• Deferred benefits are revalued in line with increases in C.P.I. After retirement the scheme pays annual increases on pensions in excess of GMP at C.P.I. and at 3% on post 1988 GMP (or C.P.I. if less), the other increases on GMP being paid by the state.

• The Survivor's accrual rate for Final Salary benefits is 1/160th and for CARE benefits 30.625%.

• As a result of legislation introduced on 06/04/12, GMP and/or Section 9(2B) rights can be accepted by non contracted out schemes.

• We are an equalised scheme apart from the GMP but cannot complete individual equalisation certificates.

• The normal retirement age for benefits earned before 1 April 2015 is 65 years for both men and women. The normal retirement age for benefits earned after 31 March 2015 is the member's state pension age (subject to a minimum of 65) for both men and women.

• The GMP element of the pension is payable at State Pension Age. State Pension Age will not be equalised until 2020. Until then, different levels of Pension Increase will be payable in respect of men and women during the period between age 60 years and 65 years.

• The protected rights element is quoted on the calculation summary. Protected rights are in respect of Pre'97 benefits only.

• The Section 9(2B) Transfer Value relates to the Post 97' Transfer Value only.