Guidance from government on how to deal with tax issues in GMP conversion is urgently needed so that schemes can proceed with equalisation, as there is a great risk that implementation costs will be ...

More than 60 per cent of pension schemes are not expected to have sufficient data to carry out equalisation of guaranteed minimum pensions, recent research has shown. Last month, the High Court ruled ...

Describe the background to GMP equalisation and how schemes can get started. List the different methods of equalisation for schemes to adopt and how they communicate the process with members. Identify ...