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For most defined benefit (DB) schemes, guaranteed minimum pensions (GMPs) are at best a major headache, and at worst, something to be fearful of.
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The GMP (guaranteed minimum pension) process is a long and involved one. Rectification and reconciliation have an obvious purpose – to determine what GMPs are due to your members before the reaching the next stage of equalisation.
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2021 is the start of something new. I can just feel it. It’s going to be the start of a movement. Pensions are going to be dragged en masse into the digital age. My only fear that our attitudes still may not.
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It is often said that no two pension schemes are the same. Though a cliché, the fact is that, it is true that every scheme is just a little bit different.
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Most people tend not to move house very often. Once you’ve done it once or twice, you will understand why it is the next most stressful event after divorce and the death of a spouse.
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The spectre of GMP equalisation has been hanging over every contracted out occupational scheme for over 30 years. But the 2018 Lloyds case in the High Court upped the ante.
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