{"id":4336,"date":"2018-07-26T09:24:25","date_gmt":"2018-07-26T08:24:25","guid":{"rendered":"https:\/\/singlepensionscheme.gov.ie\/?page_id=4336"},"modified":"2021-01-12T11:53:10","modified_gmt":"2021-01-12T11:53:10","slug":"cost-neutral-early-retirement-calculation-tool","status":"publish","type":"page","link":"https:\/\/singlepensionscheme.gov.ie\/ga\/for-employers\/administrator-tools\/referable-amounts-calculation-template\/cost-neutral-early-retirement-calculation-tool\/","title":{"rendered":"Cost Neutral Early Retirement Calculation Tool"},"content":{"rendered":"<p><\/p>\n<h1 style=\"text-align: left;\"><span style=\"font-size: 28px;\"><strong><span style=\"color: #0d9bd4;\">Cost Neutral Early Retirement Calculation Tool<\/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 calculation tool assists pension administrators to calculate the specific pension and lump-sum actuarial reduction factors to be applied to the gross referable pension and once-off lump sum amounts accrued by eligible, active standard accrual Single Scheme members who wish to avail of Cost Neutral Early Retirement on or after their 55th birthday and before the applicable Normal Retirement Age.<\/p>\n<p>Please read the Disclaimer and Explanatory Notes tabs prior to undertaking calculations.<\/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;\">Cost Neutral Early Retirement Calculation Tool<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Date of Issue<\/strong><\/td>\n<td style=\"width: 591px;\">12 January 2021<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><a href=\"http:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2021\/01\/CNER-Calculation-Tool-2021.xlsx\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-202 size-full\" src=\"https:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2017\/01\/EXCEL.png\" alt=\"Microsoft Excel document icon\" width=\"50\" height=\"50\" \/><\/a>(Excel, 74 KB)<\/p>","protected":false},"excerpt":{"rendered":"<p>Cost Neutral Early Retirement Calculation Tool Purpose This calculation tool assists pension administrators to calculate the specific pension and lump-sum &#8230;<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":389,"menu_order":80,"comment_status":"closed","ping_status":"closed","template":"content-template.php","meta":[],"categories":[10],"tags":[20,21,19],"acf":[],"_links":{"self":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/4336"}],"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=4336"}],"version-history":[{"count":8,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/4336\/revisions"}],"predecessor-version":[{"id":6642,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/4336\/revisions\/6642"}],"up":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/389"}],"wp:attachment":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/media?parent=4336"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/categories?post=4336"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/tags?post=4336"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}