http://www.legislation.gov.uk/uksi/2014/512/regulation/76/2015-04-05The Teachers' Pension Scheme Regulations 2014texttext/xmlenStatute Law DatabasePUBLIC SERVICE PENSIONS, ENGLAND AND WALESEDUCATION, ENGLAND AND WALES2024-05-16Expert Participation2015-04-05 These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales. PART 4 Pension accountsCHAPTER 7Pensioner members' accountsSECTION 2<Emphasis>Establishment of pensioner members' accounts</Emphasis>Pension accounts for active or deferred members who become pensioner members761When an active member becomes entitled to payment of a retirement pension other than a phased retirement pension in respect of any pensionable service—athe active member's account and any additional pension account must be closed; andba pension account for the pensioner member must be established (“the pensioner member's account”).2When a deferred member becomes entitled to payment of a retirement pension other than a phased retirement pension in respect of any pensionable service—athe deferred member's account and any additional pension account must be closed; andba pension account for the pensioner member must be established (“the pensioner member's account”).3The pensioner member's account must specify—athe amount of full retirement earned pension payable to the member, and for that amount—ithe standard reduction (if any);iithe actuarial adjustment (if any); andiiithe conversion amount (if any); andbthe amount of full retirement additional pension payable to the member, and for that amount—ithe actuarial adjustment (if any); andiithe conversion amount (if any).
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<dc:title>The Teachers' Pension Scheme Regulations 2014</dc:title>
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<dc:subject scheme="SIheading">PUBLIC SERVICE PENSIONS, ENGLAND AND WALES</dc:subject>
<dc:subject scheme="SIheading">EDUCATION, ENGLAND AND WALES</dc:subject>
<dc:modified>2024-05-16</dc:modified>
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<dc:description>These Regulations establish a career average re-valued earnings scheme for the payment of pensions and other benefits to and in respect of teachers in England and Wales.</dc:description>
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<Strong>PART 4</Strong>
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<Number>CHAPTER 7</Number>
<Title>Pensioner members' accounts</Title>
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<Number>SECTION 2</Number>
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<Emphasis>Establishment of pensioner members' accounts</Emphasis>
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<Title>Pension accounts for active or deferred members who become pensioner members</Title>
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<Text>When an active member becomes entitled to payment of a retirement pension other than a phased retirement pension in respect of any pensionable service—</Text>
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<Text>the active member's account and any additional pension account must be closed; and</Text>
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<Text>a pension account for the pensioner member must be established (“the pensioner member's account”).</Text>
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<Text>When a deferred member becomes entitled to payment of a retirement pension other than a phased retirement pension in respect of any pensionable service—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>the deferred member's account and any additional pension account must be closed; and</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>a pension account for the pensioner member must be established (“the pensioner member's account”).</Text>
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<Pnumber>3</Pnumber>
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<Text>The pensioner member's account must specify—</Text>
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<Pnumber>a</Pnumber>
<P3para>
<Text>the amount of full retirement earned pension payable to the member, and for that amount—</Text>
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<Pnumber>i</Pnumber>
<P4para>
<Text>the standard reduction (if any);</Text>
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<Pnumber>ii</Pnumber>
<P4para>
<Text>the actuarial adjustment (if any); and</Text>
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<Text>the conversion amount (if any); and</Text>
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<Pnumber>b</Pnumber>
<P3para>
<Text>the amount of full retirement additional pension payable to the member, and for that amount—</Text>
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<Pnumber>i</Pnumber>
<P4para>
<Text>the actuarial adjustment (if any); and</Text>
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<Pnumber>ii</Pnumber>
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<Text>the conversion amount (if any).</Text>
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