CONFIDENTIAL

OPTION F: HMG TO UNDERWRITE NON-COMMUTABLE ELEMENT

HMG to under-write only non-commutable element of pensions, paying supplements in respect of these as under Options A and C above (note: options B and D would not in any case

safeguard the commutable portion)

POTENTIAL ANNUAL COST:

Would depend on number of officers opting for new or old pensions schemes (ie 25% or 50% commutatable) and on trigger-point chosen in respect of Options A and B. best case the potential cost could be a little more than 50% of potential costs under Options A, B, C and D.

In the

Advantages:

(a) Reduced contingent liability

(b) Could compliment private sector scheme if developed

Disadvantages:

(a) Illogical to protect only a proportion of an officer's pension benefits, unless a private sector scheme could protect the commutable element

(b) Unprecedented

Dave

I am

not sure how this

would achieve almost

I can ree

50% saving.

options (b) and (d)

moil nor would early retirement (assuming mort- Thie's opted for early retivement)- yet in these cases we say that there would be slight reduction in HML's overall

As far as would act protect the commutable element,

contingent lubility.

options.1.HMOCS

mvs

CONFIDENTIAL

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