The instructions in the previous sections of this guidance should be sufficient for the majority of divorce calculations. However, there may be some cases that need different treatment, as described below. If other cases arise which are not covered by this guidance, these should be referred to GAD.

These should be valued as though they were pensioners. However any automatic retirement lump sum should be added to the value obtained, i.e. the calculation should be:

Pensioner cash equivalent (not ill health) =

(Current Member's Pension x Factor DIV1A)
+ (Survivor Pension payable on the death of the member x Factor DIV1B)
- [(Annual Pre 88 GMP* + 0.15 x Annual Post 88 GMP*) x Factor DIV1C]
- (National Insurance Modification x Factor DIV1D)
+ (Retirement Lump Sum that would be paid if the member had retired on the calculation date (including any Mandatory Lump Sum))
+ Adjustment A (see Calculation of cash equivalents: Members already in receipt of benefits)
+ Adjustment B (see Calculation of cash equivalents: Members already in receipt of benefits)

* Annual Pre 88 GMP and Annual Post 88 GMP should be set to zero for members who reach State Pension age on or after 6 April 2016

Points to note in using the factors:

• Appropriate factors should be taken from Table DIV1 for the member's age last birthday at date of calculation.
• Current member's pension should, for 2008 section members, include uplift for late retirement (where relevant) using the appropriate factor from Table LRF1 based on age at date of calculation.
• Where GMP amounts are required to be used in the calculations, they should be revalued/increased to the calculation date
• Where a member could obtain extra lump sum by commuting pension it should be assumed that the member does not exercise their option to commute pension for the purpose of determining the Current Pension and Retirement Lump Sum, except in the case of any Mandatory Lump Sum.

Certain members who would not normally be entitled to pension increases (due to retirement on actuarially-reduced grounds, voluntary early retirement with consent, premature retirement, or retirement on compassionate grounds) are entitled to pension increases on part of their benefit because they support dependent children.

Generally this is women in respect of service before 31 December 1992, and men in respect of service between 17 May 1990 and 31 December 1992. Any such cases should be referred to GAD.

There may be some male nurses who have taken the benefits accrued after 17 May 1990 on retirement after age 55, but have preserved the benefits accrued before 17 May 1990 to be paid at age 60.

In these cases, the benefits in payment should be calculated using the method for pensions in payment described in Calculation of cash equivalents: Members already in receipt of benefits. The benefits deferred to age 60 should be valued using the normal cash equivalent approach, as set out in Calculation of cash equivalents: Contributing Members and Deferred Pensioners not entitled to an immediate pension without actuarial reduction.

There may be additional information requirements and considerations required where members have previously elected for Scheme Pays. In general the determination of cash equivalents in respect of benefits yet to be put into payment should take Scheme Pays debits into account.

Where a member has one or more pension debits (either in respect of a previous divorce or one or more annual allowance tax charges), the cash equivalent should be calculated in two stages.

1. The gross cash equivalent should be calculated ignoring all pension debits.
2. The value of each pension debit (revalued to the calculation date) should be calculated as the cash equivalent of a deferred pension of the same amount as the debit.

The final cash equivalent to be used for divorce purposes is the gross cash equivalent calculated in stage one, less the value of all pension debits calculated in stage two.

Where a member has taken some benefits through drawdown, the cash equivalent should be calculated in two parts: 1) a pensioner cash equivalent for the amount of pension in payment following the guidance as in Calculation of cash equivalents: Members already in receipt of benefits and 2) a cash equivalent for the remainder of the benefits following the guidance in Calculation of cash equivalents: Contributing Members and Deferred Pensioners not entitled to an immediate pension without actuarial reduction.

In applying the pension debits to the member, the pension already in payment would be reduced from the date of the order. The debit applying to the remainder of the benefits would be applied when the member takes their remaining pension.

If the pension sharing order had been made prior to the member claiming their pension and the member takes partial retirement, only a percentage of the pension debit would be applied at the date of partial retirement, equal to the partial proportion taken.