This note is provided for the UK Atomic Energy Authority (UKAEA or the Authority) in its role as manager of the UK Atomic Energy Authority Pension Schemes ("the UKAEA Schemes"), and sets out the method and instructions for calculating the Cash Equivalent (CE) of a member's UKAEA benefits for divorce purposes.

The purpose of the note is to provide the Authority with factors and guidance to be used when calculating the Cash Equivalent (CE) of a member's UKAEA benefits for divorce purposes.

This guidance should be used both when a member applies for a quotation of the value of the benefits during the divorce proceedings, and after a pension sharing order has been made. Separate instructions cover the calculation of the pension debit to the member and the pension credit to the ex-partner.

The sections, Members already in receipt of benefits and Unusual cases give details of special cases which should be referred to the Government Actuary's Department (GAD). We do not envisage any other special cases not covered by this note. However, if any do occur they should also be referred to GAD.

The following changes have been made when reviewing this guidance:

• Important information around the expected audience for the guidance, use of the guidance, review of factors, compliance and limitations applies across all sets of guidance. Rather than being repeated in each set of guidance, this can now be found on the scheme home page. It is important to read this information alongside the guidance.
• Calculation methodology: No changes have been made to the calculation methodology.
• Examples: There are no examples in this guidance. Worked examples, using the calculation methodology, can be found in prior versions of the guidance (though please note that these use historic factors).
• Factor tables: The "Factor Tables" tab contains the names of the tables that are referenced in the calculation methodology. The tables of factors themselves can be found in the most recently published "Consolidated Factors Workbook" which is available by clicking the "Download current Consolidated Factors Workbook" button on the scheme's home page.
• Assumptions: The key assumptions underlying the factors in each note are contained in the Consolidated Factors Workbook.
• Regulations: The regulations that require the production of the actuarial factors and/or guidance that is the subject of this note are summarised in the "Regulations" tab.

Any questions concerning the application of the guidance should, in the first instance, be referred to the Authority.