{"id":3484,"date":"2017-11-06T17:22:20","date_gmt":"2017-11-06T17:22:20","guid":{"rendered":"http:\/\/singlepensionscheme.gov.ie\/?page_id=3484"},"modified":"2018-01-29T17:11:20","modified_gmt":"2018-01-29T17:11:20","slug":"circular-18-of-2017","status":"publish","type":"page","link":"https:\/\/singlepensionscheme.gov.ie\/ga\/circular-18-of-2017\/","title":{"rendered":"Circular 18 of 2017"},"content":{"rendered":"<h1 style=\"text-align: left;\"><span style=\"font-size: 28px;\"><strong><span style=\"color: #0d9bd4;\">Circular 18 of 2017 <\/span><\/strong><\/span><\/h1>\n<hr style=\"height: 1px; background: #0d9bd4;\" \/>\n<table style=\"height: 77px; width: 739px;\">\n<tbody>\n<tr>\n<td style=\"width: 138px;\"><strong>Purpose<\/strong><\/td>\n<td style=\"width: 591px;\">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 <em>voluntary early retirement<\/em> under the Single Scheme. \u00a0It specifies the actuarial reduction factors to be applied to a member benefits with reference a member&#8217;s normal retirement age (66, 67 or 68 years of age) and the date of their actual early retirement.<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Document Name<\/strong><\/td>\n<td style=\"width: 591px;\"><span style=\"font-size: 16px;\">Circular 18 of 2017<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Date of Issue<\/strong><\/td>\n<td style=\"width: 591px;\">6 November 2017<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2017\/11\/Circular_18_2017_CNER.pdf\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-full wp-image-205\" src=\"https:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2017\/01\/PDF.png\" alt=\"PDF icon\" width=\"50\" height=\"50\" \/><\/a>(PDF , 247KB)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Circular 18 of 2017 Purpose This Circular confirms how early retirement benefits are to be calculated on a cost-neutral basis &#8230;<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":[],"categories":[10],"tags":[20,21,19],"acf":[],"_links":{"self":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/3484"}],"collection":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/comments?post=3484"}],"version-history":[{"count":8,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/3484\/revisions"}],"predecessor-version":[{"id":3513,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/3484\/revisions\/3513"}],"wp:attachment":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/media?parent=3484"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/categories?post=3484"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/tags?post=3484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}