The Teachers’ Pensions Regulations 2010

Case E: early retirement with actuarial adjustment

10.—(1) A person (P) falls within this paragraph if—

(a) P was in pensionable or excluded employment at any time after 29th March 2000,

(b) P ceases to be in such employment,

(c) P is 55 or over,

(d) where P has equivalent pension benefits in respect of employment between 3rd April 1961 and 5th April 1975 or a guaranteed minimum pension in respect of employment before 6th April 1997 or both, the scheme actuary is of the opinion that the annual rate of P’s retirement pension would, if this paragraph applied to P, equal or exceed the sum of any equivalent pension benefits and any guaranteed minimum pension, and

(e) P makes an application under regulation 107 for retirement benefits on the basis that Case E, and no other Case (apart from Case A), applies to P’s reckonable service.

(2) Sub-paragraph (1)(d) does not apply where a phased retirement pension or a retirement pension has previously become payable to P.