Circular 18 of 2017

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Purpose	This Circular confirms how early retirement benefits are to be calculated on a cost-neutral basis for members aged at least 55 years of age availing of voluntary early retirement under the Single Scheme.  It specifies the actuarial reduction factors to be applied to a member benefits with reference a member’s normal retirement age (66, 67 or 68 years of age) and the date of their actual early retirement.
Document Name	Circular 18 of 2017
Date of Issue	6 November 2017

 

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