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{"sheet":"Guidance","index":0,"n_rows":4,"n_cols":3,"rows_kept":4,"cut":false,"hidden":false,"merged":[[1,2,1,9],[3,1,3,12],[2,2,2,9]]}
[]
[]
[null,null,"EPA estimator - for members of alpha"]
[null,"Welcome to the Civil Service Pension alpha scheme EPA estimator"]

{"sheet":"EPA Estimator","index":1,"n_rows":48,"n_cols":15,"rows_kept":48,"cut":false,"hidden":false,"merged":[[46,1,46,12],[47,1,47,12],[22,1,22,6],[6,1,6,6],[31,1,31,3],[40,1,40,12],[31,4,31,7],[43,1,43,12],[44,1,44,12],[45,1,45,12],[17,4,17,7],[19,4,19,7],[33,4,33,7],[25,4,25,7],[37,1,37,12],[34,1,34,12],[33,1,33,3],[1,2,1,9],[3,1,3,12],[9,4,9,7],[11,4,11,7],[13,4,13,7],[15,4,15,7],[7,4,7,7],[23,4,23,7],[27,1,27,3],[4,1,4,12],[27,4,27,8]]}
[]
[null,null,"EPA estimator - for members of alpha"]
[]
[]
[null,"You can use this tool to estimate your EPA. "]
[]
[null,"Step 1 - About you"]
[null,null,null,"What is your name? ",null,null,null,null,{"$f":"IF(uiName=\"\",\"Enter name\",\"\")","v":"Enter name"}]
[]
[null,null,null,"What is your date of birth? ",null,null,null,null,{"$f":"IF(uiDOB=\"\",\"Enter date of birth\",\"\")","v":"Enter date of birth"}]
[]
[null,null,null,"What is your gender? ","Female",null,null,null,{"$f":"IF(uiSex=\"\",\"Enter gender\",\"\")","v":""}]
[]
[null,null,null,"Which period do you want to purchase and EPA for? "]
[]
[null,null,null,"What are your pensionable earnings? ",null,null,null,null,{"$f":"IF(uiSal=\"\",\"Enter pensionable earnings\",\"\")","v":"Enter pensionable earnings"}]
[]
[null,null,null,"The date you will reach your Normal Pension Age is: ",{"$f":"resdaySPD","v":""}]
[]
[null,null,null,"Your Normal Pension Age in the alpha scheme is: ",{"$f":"resstrSPA","v":""}]
[]
[]
[null,"Step 2 - Your EPA option"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"uiEPAPeriod"]
[]
[null,null,null,"What EPA option do you want? ",-3,null,null,null,{"$f":"IF(uiEPAType=\"\",\"Select EPA\",\"\")","v":""}]
[]
[null,"For more information about EPA, please refer to the Civil Service Pensions website: ",null,null,"http://www.civilservicepensionscheme.org.uk"]
[]
[null,"Results"]
[]
[null,"The additional EPA contribution will be: ",null,null,{"$f":"IF(bOverallError,errError,ContractRate)","v":{"$error":"#N/A"}},null,null,null,{"$f":"\" of your pensionable earnings per month. See Note 7\"","v":" of your pensionable earnings per month. See Note 7"}]
[]
[null," Your EPA contract value (as a percentage of the added pension limit): ",null,"Contract Value as % of Headroom",{"$f":"IF(bOverallError,errError,EPAValuepc)","v":{"$error":"#N/A"}}]
[null,{"$f":"msgHeadroomGT100pc","v":""}]
[]
[null,"Error Messages"]
[null,{"$f":"_errOverall","v":{"$error":"#N/A"}}]
[]
[null,"Important Information"]
[null,"1. The EPA estimator held on the Civil Service Pensions website uses the latest calculation factors. Factors, and therefore results may be subject to change in the future. \n2. Please note that if you do not use the most recent version of the EPA estimator tool then the results will not be valid. The latest version of this estimator is held on the Civil Service Pensions website: www.civilservicepensionscheme.org.uk\n3. The EPA contract value assumes that you continue paying for the EPA until retirement.\n4. If you buy an EPA and the contract value is greater than 100% of the added pension limit, you will not be able to purchase added pension. We will assess any new added pension application against the headroom used up by your EPA to determine if this can go ahead upon receipt of your form.                                                                                                                                                                                        5. You are unable to purchase an EPA if you have used up your full added pension limit before the EPA commences.\n6. If you want to purchase an EPA the application form is available on the Member Forms page of the Civil Service Pensions website.\n7. This is an estimated value at today's rates.  The State Pension age used is based on current legislation.                                                                                                8.The amount you will pay will change each year as it is dependent on your age. We will confirm the level of contribution each year before your EPA option is automatically renewed.\nDisclaimer: Every effort has been made to make this tool as accurate as possible, but in the event of any difference, the regulations will apply. This tool is based on the alpha regulations current at the time of publication and there is no guarantee that any part of the regulations will not change in the future. You should not take anything in this tool as financial advice. You might want to consider contacting an Independent Financial Adviser (IFA) to discuss your retirement planning. You can find tips on finding an IFA by visiting the Financial Conduct Authority website: www.fca.org.uk\n\n"]
[]
[null,"Audit"]
[null,{"$f":"msgPrint","v":"14:52,  04 Feb 2026 .  "}]
[null,{"$f":"msgFileName","v":"Filename : O:\\Cheadle Ops\\Transfers\\EPA\\[EPA calculator 2026.xlsm"}]
[null,{"$f":"msgVersionNumber","v":"Calculator Version Number : 2.03.  "}]
[null,{"$f":"msgExpiration","v":"Tool expires on 01/04/2099.  "}]
[null,{"$f":"msgPDFSaveLocation","v":"PDF saved to : TBC"}]

{"sheet":"Calcs_hide","index":2,"n_rows":216,"n_cols":12,"rows_kept":216,"cut":false,"hidden":true,"merged":[[63,10,64,10],[3,2,3,6],[4,2,4,6],[19,1,19,4],[20,1,20,4],[6,2,6,6],[7,2,7,6],[8,2,8,6],[10,2,10,6]]}
[null,null,{"$f":"strToolName","v":"EPA"}]
[]
[]
[null,"Description","This sheet is intended to be used by for calculation testing only.  It is not designed to be used by administration staff nor exposed to public users\nEPA Factors, based on GAD advice in documents 'EPAandEEPA combined factors and guidance 21112014.pdf'\nEarly Retirement Factors, based on GAD advice in documents 'Part 2 ERF and LRF factors and guidance 22Oct2014 DRAFT.pdf' and 'Part 2 ERF and LRF factors and guidance 22Oct2014 DRAFT.xlsx'\nHeadroom factors, based on GAD advice in documents 'EPAAndEEPASpecification working document v4 21112014.pdf' and 'Copy of epa headroom factors 21112014.xlsx'"]
[null,"Schemes","Alpha only"]
[]
[null,"Assumptions/exclusions","The headroom check is based on ana EPA being paid for a complete year. "]
[null,null,"Message informs user if the will turn 65 over the next scheme year (msgMemberBecomes65InSchemeYear)"]
[null,null,"Not used for EEPA calculations, although can be modified to do so."]
[null,null,"If member breaches 100% of headroom check a warning is displayed wrt added pension"]
[null,null," msgApplicableYears and msgApplicableYears2 will need ot be udpated for second year applications."]
[null,null,"Assumes all ages <20 are rates as at 20."]
[]
[]
[]
[null,null,{"$f":"strToolName&\" - Instructions\"","v":"EPA - Instructions"}]
[null,null,null,null,null,"Key to cell colours:"]
[null,null,null,null,null,"Data from data sheet (yellow)"]
[null,"How to use this EPA Testing Tool",null,null,null,"Work Variable (orange)"]
[null,"Complete data on the inputs sheet",null,null,null,"Output (green)"]
[null,null,null,null,null,"Messages (pink)"]
[null,null,null,null,null,"System Tables Values (blue)"]
[null,null,null,null,null,"System Variable (dark green)"]
[null,null,null,null,null,"Error In Cell (red)"]
[]
[]
[]
[null,null,{"$f":"strToolName&\" - System Variables\"","v":"EPA - System Variables"}]
[]
[]
[]
[null,"Version Number",2.0299999999999998,"VersionNumber"]
[null,"Security Classification","Unclassified","SecurityClassification"]
[null,"Tool Name","EPA","strToolName"]
[null,"Today's Date",{"$f":"TODAY()","v":"2026-02-04"},"dayToday"]
[null,"Tool Expiry Date","2099-04-01","dayExpiry"]
[]
[]
[null,null,{"$f":"strToolName&\" - Version Control\"","v":"EPA - Version Control"}]
[]
[null,null,"See EPA version control document V0.18 16022015.docx"]
[null,"Version Number, tabVersionNumber","Work Carried out","By","Date","Checked by","Date","NOTES"]
[null,0.01,"EPA version control document V0.22 16022015.docx",null,"2015-01-26","EPA version control document V0.22 16022015.docx"]
[null,0.04,"EPA version control document V0.22 16022015.docx",null,"2015-02-03","EPA version control document V0.22 16022015.docx"]
[null,0.11,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx","2015-02-05"]
[null,0.15,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx","2015-02-11"]
[null,0.17,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx","2015-02-12"]
[null,0.18,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx"]
[null,0.19,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx"]
[null,0.21,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx"]
[null,0.22,"EPA version control document V0.22 16022015.docx",null,null,"EPA version control document V0.22 16022015.docx","2015-02-16"]
[null,1,"EPA version control document V1.0.0 17022015.docx",null,null,"EPA version control document V1.0.0 17022015.docx","2015-02-17"]
[null,2.0099999999999998,"EPA-v200-15-06-2015 Date Modified.docx",null,null,"EPA version control document V1.0.0 17022015.docx","2015-06-17"]
[null,2.02,"factor updates, wording changes, adding round up in months based on day","Scott McGee","2019-02-19"]
[null,2.0299999999999998,"fator update","Rich Donleavy","2021-01-12"]
[null,2.0299999999999998,"fator update","LH","2023-11-02"]
[]
[]
[]
[null,null,{"$f":"strToolName&\" - Inputs\"","v":"EPA - Inputs"}]
[]
[null," Employee Details"]
[null,"Date of Birth",{"$f":"uiDOB","v":"00:00:00"},"DoB"]
[null,"Sex",{"$f":"uiSex","v":"Female"},"Gender, this is hidden in the UI as it wont be relevant for SPA for EPA, default value is Male"]
[null,"Start of year of EPA",2015,"This is currently unused  in the UI as the first EPA tool will only have 2015 as an option, can also use =uiEPAPeriod"]
[null,"Date of EPA Start",{"$f":"MIN(IF('1staprils'!A1:A40>=TODAY(),'1staprils'!A1:A40))","v":"2026-04-01"},"DEPAstart"]
[null,"EPA Purchase",{"$f":"uiEPAType","v":-3},"EPAType"]
[null,"Salary",{"$f":"uiSal","v":0},"Salary"]
[]
[]
[]
[null,null,{"$f":"strToolName&\" - Calculations\"","v":"EPA - Calculations"}]
[]
[]
[null,"Time Period Calculations"]
[null,"Age last birthday",{"$f":"IF(DATE(1980,MONTH(DEPAStart),DAY(DEPAStart))>=DATE(1980,MONTH(DoB),DAY(DoB)),0,-1)+YEAR(DEPAStart)-YEAR(DoB)","v":126},"Age",null,"Accumulation Period (complete yrs)",{"$f":"YEAR(EPADate)-YEAR(DEPAStart)-IF(MONTH(EPADate)<MONTH(DEPAStart),1,IF(AND(MONTH(EPADate)=MONTH(NPAdate),DAY(EPADate)<DAY(NPAdate)),1,0))","v":{"$error":"#VALUE!"}},"AccumPeriodyrs"]
[null,"Age last birthday for lookup (Max20)",{"$f":"MAX(Age,20)","v":126},"AgeForLookup",null,"Accumulation Period (balance comp months)",{"$f":"MONTH(EPADate)-MONTH(DEPAStart)+IF(MONTH(EPADate)>=MONTH(DEPAStart),0,12)-IF(DAY(EPADate)<DAY(DEPAStart),1,0)","v":{"$error":"#VALUE!"}},"AccumPeriodmths"]
[null,"NPA Date",{"$f":"resdaySPD","v":""},"NPAdate",null,"EPA period (complete years)",{"$f":"YEAR(NPAdate)-YEAR(EPADate)-IF(MONTH(NPAdate)<MONTH(EPADate),1,IF(AND(MONTH(NPAdate)=MONTH(EPADate),DAY(NPAdate)<DAY(EPADate)),1,0))","v":{"$error":"#VALUE!"}},"EPAcompyrs"]
[null,"NPA (complete months)",{"$f":"JV_FIX_YEARS+JV_FIX_MONTHS/12","v":{"$error":"#N/A"}},"NPA",null,"EPA period (balance comp months)",{"$f":"IF(AND(MONTH(NPAdate)=MONTH(EPADate),DAY(NPAdate)=DAY(EPADate)),0,MONTH(NPAdate)-MONTH(EPADate)+IF(MONTH(NPAdate)>MONTH(EPADate),0,12)-IF(DAY(NPAdate)<DAY(EPADate),1,0))","v":{"$error":"#VALUE!"}},"EPAmths"]
[null,"NPA (complete years)",{"$f":"ROUNDDOWN(NPA,0)","v":{"$error":"#N/A"}},"NPACompyrs",null,"EPA Age for NPA rdup factor (comp years)",{"$f":"IF(EPAmths=0,NPArdup-EPAcompyrs,NPArdup-EPAcompyrs-1)","v":{"$error":"#VALUE!"}},"ERFrdupyrs"]
[null,"NPA round up",{"$f":"ROUNDUP(NPA,0)","v":{"$error":"#N/A"}},"NPArdup",null,"EPA Age for NPA rdup factor (balance months)",{"$f":"IF(EPAmths=0,0,12-EPAmths)","v":{"$error":"#VALUE!"}},"ERFrdupmths"]
[null,"NPA round down",{"$f":"ROUNDDOWN(NPA,0)","v":{"$error":"#N/A"}},"NPArddwn",null,"EPA Age for NPA rddwn factor (comp years)",{"$f":"IF(EPAmths=0,NPArddwn-EPAcompyrs,NPArddwn-EPAcompyrs-1)","v":{"$error":"#VALUE!"}},"ERFrddwnyrs"]
[null,"Interpolation Months",{"$f":"JV_FIX_MONTHS","v":{"$error":"#N/A"}},"InterpMths",null,"EPA Age for NPA rddwn factor (balance months)",{"$f":"IF(EPAmths=0,0,12-EPAmths)","v":{"$error":"#VALUE!"}},"ERFrddwnmths"]
[null,"EEPA/EPA Age (complete months)",{"$f":"IF(EPAType>0,EPAType,MAX(NPA+EPAType,65))","v":{"$error":"#N/A"}},"EPAcompmths"]
[null,"EEPA/EPA Date",{"$f":"IF(EPAType>0,DATE(YEAR(DoB)+EPAType,MONTH(DoB),DAY(DoB)),MAX(DATE(YEAR(DoB)+65,MONTH(DoB),DAY(DoB)),DATE(YEAR(NPAdate)+EPAType,MONTH(NPAdate),DAY(NPAdate))))","v":{"$error":"#VALUE!"}},"EPAdate"]
[null,"Days In Month",{"$f":"'SPD Calculations_hide'!R28","v":{"$error":"#N/A"}},"DayMon",null,"Lookup Tables Headroom check"]
[null,"Lookup Tables",null,null,null,"ERF NPArdup Table",{"$f":"CONCATENATE(\"ERFNPA\",NPArdup,\"TAB\")","v":{"$error":"#N/A"}},"ERFNPArduptable","Used in Headroom Check"]
[null,"EEPA60 Table","EEPA60TAB","EEPA60table","not used","ERF NPArddwn Table",{"$f":"CONCATENATE(\"ERFNPA\",NPArddwn,\"TAB\")","v":{"$error":"#N/A"}},"ERFNPArddwntable","Used in Headroom Check"]
[null,"EEPA65 Table",{"$f":"CONCATENATE(\"A\",NPACompyrs,\"EEPA65TAB\")","v":{"$error":"#N/A"}},"EEPA65table","not used"]
[null,"EPA minus 1 Table",{"$f":"CONCATENATE(\"A\",NPACompyrs,\"EPAm1TAB\")","v":{"$error":"#N/A"}},"EPAm1table"]
[null,"EPA minus 2 Table",{"$f":"CONCATENATE(\"A\",NPACompyrs,\"EPAm2TAB\")","v":{"$error":"#N/A"}},"EPAm2table"]
[null,"EPA minus 3 Table",{"$f":"CONCATENATE(\"A\",NPACompyrs,\"EPAm3TAB\")","v":{"$error":"#N/A"}},"EPAm3table"]
[null,null,null,null,null,"Factor Lookups Headroom check"]
[null,"Factor Lookups",null,null,null,"ERF NPA rdup",{"$f":"VLOOKUP(ERFrdupmths,INDIRECT(ERFNPArduptable,0),ERFrdupyrs-52)","v":{"$error":"#VALUE!"}},"ERFNPArdupFac","Used in Headroom Check"]
[null,"EEPA60",{"$f":"IFERROR(VLOOKUP(AgeForLookup,INDIRECT(EEPA60table,0),2),errTableValueNotFound)","v":0.1091},"EEPA60Fac","not used","ERF NPA rddwn",{"$f":"VLOOKUP(ERFrdwnmths,INDIRECT(ERFNPArddwntable,0),ERFrddwnyrs-52)","v":{"$error":"#VALUE!"}},"ERFNPArddwnFac","Used in Headroom Check"]
[null,"EEPA65",{"$f":"IFERROR(VLOOKUP(AgeForLookup,INDIRECT(EEPA65table,0),IF(NPACompyrs=68,2,3+InterpMths)),errTableValueNotFound)","v":"Table value not found"},"EEPA65Fac","not used","ERF NPA",{"$f":"(InterpMths/12)*ERFNPArdupFac+((12-InterpMths)/12*ERFNPArddwnFac)","v":{"$error":"#N/A"}},"ERFNPAFac","Used in Headroom Check"]
[null,"EPAm1",{"$f":"IFERROR(VLOOKUP(AgeForLookup,INDIRECT(EPAm1table,0),IF(NPACompyrs=68,2,3+InterpMths)),errTableValueNotFound)","v":"Table value not found"},"EPAm1Fac",null,"Accumulation Factor",{"$f":"VLOOKUP(AccumPeriodyrs,HROOMACCUMTAB,AccumPeriodmths+2)","v":{"$error":"#VALUE!"}},"AccumFac","Used in Headroom Check"]
[null,"EPAm2",{"$f":"IFERROR(VLOOKUP(AgeForLookup,INDIRECT(EPAm2table,0),IF(NPACompyrs=68,2,3+InterpMths)),errTableValueNotFound)","v":"Table value not found"},"EPAm2Fac",null,"Revaluation Factor",{"$f":"VLOOKUP(AccumPeriodyrs,HROOMREVTAB,2)","v":{"$error":"#VALUE!"}},"RevFac","Used in Headroom Check"]
[null,"EPAm3",{"$f":"IFERROR(VLOOKUP(AgeForLookup,INDIRECT(EPAm3table,0),IF(NPACompyrs=68,2,3+InterpMths)),errTableValueNotFound)","v":"Table value not found"},"EPAm3Fac",null,"Headroom Limit",9600,"HroomLimit","Used in Headroom Check, asummes ",null,null,"G98  NEEDS TO BE 6800"]
[]
[null,null,null,null,null,"EPA Contract Value"]
[null,null,null,null,null,"Prospective Pension",{"$f":"Salary*AccumFac","v":{"$error":"#VALUE!"}},"ProspPen","Used in Headroom Check"]
[null,null,null,null,null,"Convert to Added Pension",{"$f":"((1/ERFNPAFac)-1)*ProspPen","v":{"$error":"#N/A"}},"AddPenEquiv","Used in Headroom Check"]
[null,null,null,null,null,"Added Pension at Date EPA contract start",{"$f":"AddPenEquiv/RevFac","v":{"$error":"#N/A"}},"AddPenDEPAstart","Used in Headroom Check"]
[]
[]
[]
[null,null,{"$f":"strToolName&\" - Results\"","v":"EPA - Results"}]
[]
[]
[null,"EPA contract cost, %"]
[null,"EEPA60",{"$f":"EEPA60Fac+EEPA65Fac","v":{"$error":"#VALUE!"}},"EEPA60cost","not used"]
[null,"EEPA65",{"$f":"EEPA65Fac","v":"Table value not found"},"EEPA65cost","not used"]
[null,"EPAm1",{"$f":"IF(NPACompyrs>65,EPAm1Fac,(InterpMths/12)*EPAm1Fac)","v":{"$error":"#N/A"}},"EPAm1cost"]
[null,"EPAm2",{"$f":"IF(NPACompyrs>66,EPAm2Fac,((InterpMths/12)*EPAm2Fac)+(((12-InterpMths)/12)*EPAm1Fac))","v":{"$error":"#N/A"}},"EPAm2cost"]
[null,"EPAm3",{"$f":"IF(NPACompyrs>67,EPAm3Fac,((InterpMths/12)*EPAm3Fac)+(((12-InterpMths)/12)*EPAm2Fac))","v":{"$error":"#N/A"}},"EPAm3cost"]
[null,"EPA65",{"$f":"IF(NPACompyrs>=67,EPAm3cost,IF(NPACompyrs>=66,EPAm2cost,EPAm1cost))","v":{"$error":"#N/A"}},"EPA65cost"]
[null,"Contract Rate",{"$f":"IF(EPAType=E60,EEPA60Cost,\n               IF(EPAType=E66,EEPA65Cost,\n                    IF(EPAType=65,EPA65cost,\n                         IF(EPAType=-1,EPAm1cost,IF(EPAType=-2,EPAm2cost,EPAm3cost)))))","v":{"$error":"#N/A"}},"ContractRate"]
[]
[null,"EPA Costs, not used but kept in as this may become a requirement from the business"]
[null,"EEPA60",{"$f":"EEPA60Cost*Salary","v":{"$error":"#VALUE!"}},"EEPA60value","not used"]
[null,"EEPA65",{"$f":"EEPA65Cost*Salary","v":{"$error":"#VALUE!"}},"EEPA65value","not used"]
[null,"EPAm1",{"$f":"EPAm1cost*Salary","v":{"$error":"#N/A"}},"EPAm1value"]
[null,"EPAm2",{"$f":"EPAm2cost*Salary","v":{"$error":"#N/A"}},"EPAm2value"]
[null,"EPAm3",{"$f":"EPAm3cost*Salary","v":{"$error":"#N/A"}},"EPAm3value"]
[null,"EPA65",{"$f":"EPA65cost*Salary","v":{"$error":"#N/A"}},"EPA65value"]
[null,"Contract Cost",{"$f":"IF(EPAType=E60,EEPA60value,\n               IF(EPAType=E66,EEPA65value,\n                    IF(EPAType=65,EPA65value,\n                         IF(EPAType=-1,EPAm1value,IF(EPAType=-2,EPAm2value,EPAm3value)))))","v":{"$error":"#N/A"}},"ContractCost"]
[null,"Headroom"]
[null,"Contract Value as % of Headroom",{"$f":"AddPenDEPAstart/HroomLimit","v":{"$error":"#N/A"}},"EPAValuepc",{"$f":"msgHeadroomGT100pc","v":""}]
[]
[]
[null,null,{"$f":"strToolName&\" - Errors and Messages\"","v":"EPA - Errors and Messages"}]
[]
[]
[null,"Errors"]
[null,{"$f":"IF(bVersionError,\"Check version number.  \",\"\")","v":""},null,null,null,null,null,null,"_errVersion"]
[null,{"$f":"IF(bExpiryError,\"This tool expired on \"&TEXT(dayExpiry,\"dd/mm/yyyy\")&\" please contact MyCSP for a new copy.  \",\"\")","v":""},null,null,null,null,null,null,"_errExpiration"]
[null,{"$f":"IF(bSexError,\"Select a gender\",\"\")","v":""},null,null,null,null,null,null,"_errSex"]
[null,{"$f":"IF(bOverPA,\"Over 64 at start of EPA period.\",\"\")","v":""},null,null,null,null,null,null,"msgOverPA"]
[null,{"$f":"IF(bMemberNPALTE65,\"Your NPA is 65 or less, no EPA option is applicable\",\"\")","v":{"$error":"#N/A"}},null,null,null,null,null,null,"errMemberNPALTE65"]
[null,{"$f":"IF(bUIError,\"Check the entered information.  \",\"\")","v":"Check the entered information.  "},null,null,null,null,null,null,"errUIError"]
[null,{"$f":"IF(bContractRate,\"Check EPA choice is valid.  \",\"\")","v":"Check EPA choice is valid.  "},null,null,null,null,null,null,"errContractRate"]
[]
[]
[]
[null,{"$f":"IF(bOverallError,errUIError&_errVersion&_errExpiration&_errSex&msgOverPA&errMemberNPALTE65&errContractRate,msgNoErrors)","v":{"$error":"#N/A"}},null,null,null,null,null,null,"_errOverall"]
[]
[null,"Messages"]
[null,"File not in correct location or filename incorrect, use correct version.  ",null,null,null,null,null,null,"_errLocation"]
[null,{"$f":"\"Security Classification: \"&SecurityClassification&\".  \"","v":"Security Classification: Unclassified.  "},null,null,null,null,null,null,"msgSecurityClassification"]
[null,{"$f":"\"\" &TEXT(NOW(),\"hh:mm,  dd mmm yyyy \")&\".  \"","v":"14:52,  04 Feb 2026 .  "},null,null,null,null,null,null,"msgPrint"]
[null,{"$f":"\"Calculator Version Number : \"&(TEXT(VersionNumber,\"0.00\"))&\".  \"","v":"Calculator Version Number : 2.03.  "},null,null,null,null,null,null,"msgVersionNumber"]
[null,{"$f":"\"Filename : \"&LEFT(CELL(\"filename\",strToolName),FIND(\"]\",CELL(\"filename\",strToolName))-1)","v":"Filename : O:\\Cheadle Ops\\Transfers\\EPA\\[EPA calculator 2026.xlsm"},null,null,null,null,null,null,"msgFileName"]
[null,"PDF saved to : TBC",null,null,null,null,null,null,"msgPDFSaveLocation"]
[null,{"$f":"\"Tool expires on \"&TEXT(dayExpiry,\"dd/mm/yyyy\")&\".  \"","v":"Tool expires on 01/04/2099.  "},null,null,null,null,null,null,"msgExpiration"]
[null,"Error",null,null,null,null,null,null,"errError"]
[{"$f":"IF(bVersionError,\"Check Version Number.  \",\"\")","v":""},{"$f":"\"Table value not found\"","v":"Table value not found"},null,null,null,null,null,null,"errTableValueNotFound"]
[null,1,null,null,null,null,null,null,"errEPARate"]
[null,1,null,null,null,null,null,null,"errERFRate"]
[null,{"$f":"IF(ISERROR(EPAValuepc),\"\",IF(AND(bOverallError=FALSE,EPAValuepc>=1),\"If you take this EPA contract you will not be able to purchased added pension, see your employer for more details.\",\"\"))","v":""}]
[null,"No Errors Found",null,null,null,null,null,null,"msgNoErrors"]
[null,{"$f":"\"From the day you join alpha to \"&TEXT(DATE(YEAR(DEPAStart)+1,MONTH(DEPAStart),DAY(DEPAStart))-1,\"dd/mm/yyyy\")","v":"From the day you join alpha to 31/03/2027"},null,null,null,null,null,null,"msgApplicableYears2"]
[null,{"$f":"\"This is for the period from the day you join alpha to \"&TEXT(DATE(YEAR(DEPAStart)+1,MONTH(DEPAStart),DAY(DEPAStart))-1,\"dd/mm/yyyy\")","v":"This is for the period from the day you join alpha to 31/03/2027"},null,null,null,null,null,null,"msgApplicableYears"]
[]
[]
[null,null,{"$f":"strToolName&\" - Tables\"","v":"EPA - Tables"}]
[]
[]
[null,"Tables used in calculations/sheets"]
[]
[null,"tabYesNo"]
[null,"Yes/No"]
[null,"Yes"]
[null,"No"]
[]
[]
[null,"tabSex"]
[null,"Sex"]
[null,"Male"]
[null,"Female"]
[]
[]
[null,"tabEPAOptions, tabEEPAOptions"]
[null,"EPA Options, EEPA Options"]
[null,{"$f":"IF(INT(NPA)-NPA=0,\"\",IF(NPACompyrs+InterpMths/12>65,65,\"\"))","v":{"$error":"#N/A"}}]
[null,{"$f":"IF((NPACompyrs+InterpMths/12-65)>=1,-1,\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF((NPACompyrs+InterpMths/12-65)>=2,-2,\"\")","v":{"$error":"#N/A"}}]
[null,{"$f":"IF((NPACompyrs+InterpMths/12-65)>=3,-3,\"\")","v":{"$error":"#N/A"}}]
[null,"E65"]
[null,"E60"]
[]
[]
[null,"tabEPAYearRange, unsused in this version"]
[null,"Allowable EPA Years"]
[null,2015]
[null,2016]
[]
[]
[]
[]
[]
[null,null,{"$f":"strToolName&\" - Error Checking\"","v":"EPA - Error Checking"}]
[]
[]
[]
[]
[]
[null,"Error Checking"]
[null,"ContractRateError",{"$f":"IF(ISERROR(ContractRate),TRUE,FALSE)","v":true},"bContractRate"]
[null,"UI Error",{"$f":"IF(AND(erruiName=\"\",erruiDOB=\"\",erruiSex=\"\",erruiSal=\"\",erruiEPAType=\"\"),FALSE,TRUE)","v":true},"bUIError"]
[null,"Member NPA <= 65",{"$f":"IF(AND(NPA>0,NPA<=65),TRUE,FALSE)","v":{"$error":"#N/A"}},"bMemberNPALTE65"]
[null,"Expiration error",{"$f":"IF(dayExpiry<dayToday,TRUE,FALSE)","v":false},"bExpiryError"]
[null,"Member over 64",{"$f":"IF(IF(DoB<>0,Age>=64),FALSE,FALSE)","v":false},"bOverPA","Ignore error message V0.17"]
[null,"Sex Error (FALSE=OK)",{"$f":"'SPD Calculations_hide'!bSPDSexError","v":false},"bSexError"]
[null,"Version (FALSE=OK)",{"$f":"IF(MAX(tabVersionNumber)<>VersionNumber,TRUE,FALSE)","v":false},"bVersionError"]
[null,"Overall Error (FALSE=OK)",{"$f":"IF(OR(bContractRate,bUIError,bMemberNPALTE65,bExpiryError,bOverPA,bSexError,bVersionError),TRUE,FALSE)","v":{"$error":"#N/A"}},"bOverallError"]

{"sheet":"SPD Calculations_hide","index":3,"n_rows":222,"n_cols":21,"rows_kept":222,"cut":false,"hidden":true,"merged":[[33,1,33,2],[1,2,1,6],[19,4,19,12],[20,4,20,12],[21,4,21,12],[22,4,22,15],[32,3,32,5]]}
[null,null,"SPD"]
[null,"Description","Calculates state pension date, state pension Age in Y, YM and age as string based on In force policy.  This is a MyCSP administration tool and is not for public use.  This page can be used in it's entirety as an SPA tool in other calculation  tools, however these must be kept up to date if this tool changes."]
[]
[]
[null,null,{"$f":"C1&\" -  Inputs\"","v":"SPD -  Inputs"}]
[]
[]
[null,"Inputs"]
[]
[null,"Date of Birth",{"$f":"DATE(YEAR(DoB), MONTH(DoB),DAY(DoB))","v":"00:00:00"},"dayDOB"]
[]
[null,"Sex","Male","strSex","Assume always Male as females will not have DOB < 5/12/53 in alpha"]
[]
[]
[null,null,{"$f":"C1&\" - Results\"","v":"SPD - Results"}]
[]
[]
[null,"Results",null,null,"Audit"]
[]
[null,"State Pension Age as string as per .Gov site",{"$f":"IF(OR(ISERROR(strSPA),bSPDOverallError),_errSPDOverall,strSPA)","v":""},"resstrSPA",{"$f":"msgPrint","v":"Calculation Date :14:52,  04 Feb 2026 .  "}]
[null,"State Pension  Date",{"$f":"IF(OR(bSPDOverallError,daySPD=0),_errSPDOverall,daySPD)","v":""},"resdaySPD"]
[null,"State Pension Age In Complete Years (YY)",{"$f":"IF(bSPDOverallError,_errSPDOverall,dSPA_CY)","v":0},"resdSPA_CY"]
[null,"State Pension Age In Complete Years and Months (YY+MM/12)",{"$f":"IF(bSPDOverallError,_errSPDOverall,dSPA_CYM)","v":0},"resdSPA_CYM","This SPA tool is based on the following in force Pensions Acts  95, 2007, 2011, 2014."]
[null,"SPA  in decimal",{"$f":"IF(bSPDOverallError,_errSPDOverall,dSPAdec)","v":0},"resdSPAdec"]
[null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[null,null,{"$f":"C1&\" - Calculations\"","v":"SPD - Calculations"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"LEFT(RIGHT(strSPA,7),2)","v":{"$error":"#N/A"}}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"\nIF(DAY(DATE(YEAR(I29+0)-YEAR(dayDOB),MONTH(I29+0)-MONTH(dayDOB)+1,DAY(I29+0)-DAY(dayDOB)+1))-1=0,\n    0,\n     DAY(DATE(YEAR(I29+0)-YEAR(dayDOB),MONTH(I29+0)-MONTH(dayDOB)+1,DAY(I29+0)-DAY(dayDOB)+1))-1)","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"daySPD","dSPA_CY","dSPA_CYM","strSPA","dSPAdec","JV_FIX_YEARS","JV_FIX_M ONTHS"]
[null,"The data in this table (columns B to F) has been taken from the inforce pension acts.  For more information about the source of data refer to the MyCSP SPA Calculator Tool sheet 'BackgroundStats'.",null,null,null,null,null,null,null,null,null,null,"Results lookups : ",null,{"$f":"MAX(O35:O182)","v":"00:00:00"},{"$f":"MAX(P35:P182)","v":0},{"$f":"MAX(Q35:Q182)","v":0},{"$f":"VLOOKUP(dSPA_CYM,Q35:R123,2,0)","v":{"$error":"#N/A"}},{"$f":"MAX(S35:S182)","v":0},{"$f":"VLOOKUP(daySPD,I35:T123,12,0)","v":{"$error":"#N/A"}},{"$f":"VLOOKUP(daySPD,I35:U123,13,0)","v":{"$error":"#N/A"}}]
[]
[null,null,null,"SPA is either defined as to an Age or Date, If age known complete age, if date known complete date.  All Ages YY+MM, where MM is m/12",null,null,null,"Intermediate Calculations",null,null,null,null,null,null,"Lookups"]
[null,"Period within which DOB falls",null,"Day pensionable age attained","Males SPA","Females SPA",null,"Use Date Or Age","State Pension Date (Calc)","SPA Year","SPA Month","SPA Day","SPA as string",null,"SPD Lookup","SPA Lookup Complete Years","SPA Lookup Complete Years And Months","SPA as String Lookup","SPA as decimal","years","days"]
[null,"1900-01-01","1950-04-05",null,65,60,null,{"$f":"IF(LEFT(LOWER(strSEX))=\"m\",IF(E35=\"\",\"Date\",\"Age\"), IF(LEFT(LOWER(strSEX))=\"f\",IF(F35=\"\",\"Date\",\"Age\"),\"N/A\"))","v":"Age"},{"$f":"IF(H35=\"Age\",DATE(YEAR(dayDOB)+INT(IF(strSEX=\"Male\",E35,F35)),MONTH(dayDOB)+(IF(strSEX=\"Male\",(E35-INT(E35))*12,(F35-INT(F35))*12)),DAY(dayDOB)),D35)","v":"1964-12-31"},{"$f":"YEAR(DATE(YEAR(I35+0)-YEAR(dayDOB),MONTH(I35+0)-MONTH(dayDOB)+1,DAY(I35+0)-DAY(dayDOB)+1))-1900","v":65},{"$f":"MONTH(DATE(YEAR(I35+0)-YEAR(dayDOB),MONTH(I35+0)-MONTH(dayDOB)+1,DAY(I35+0)-DAY(dayDOB)+1))-1","v":0},{"$f":"I35-DATE(YEAR(dayDOB)+J35,MONTH(dayDOB)+K35,DAY(dayDOB))-0","v":0},{"$f":"J35&\" Years \"&K35\n&\" Months \"&L35&\" Days\"","v":"65 Years 0 Months 0 Days"},null,{"$f":"IF(AND(dayDOB>=B35,dayDOB<=C35),I35,\"\")","v":""},{"$f":"IF(O35<>\"\",J35,\"\")","v":""},{"$f":"IF(O35<>\"\",J35+K35/12,\"\")","v":""},{"$f":"IF(P35<>\"\",M35,\"\")","v":""},{"$f":"IF(O35<>\"\",Q35+(L35/365),\"\")","v":""},{"$f":"IF(AND(K35=11,L35>0)=TRUE,J35+1,J35)","v":65},{"$f":"IF(IF(L35>0,K35+1,K35)=12,0,IF(L35>0,K35+1,K35))","v":0}]
[null,"1950-04-06","1950-05-05","2010-05-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","",{"$f":"IF(O36<>\"\",Q36+(L36/365),\"\")","v":""},65,0]
[null,"1950-05-06","1950-06-05","2010-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-06-06","1950-07-05","2010-09-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-07-06","1950-08-05","2010-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-08-06","1950-09-05","2011-01-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-09-06","1950-10-05","2011-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-10-06","1950-11-05","2011-05-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-11-06","1950-12-05","2011-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1950-12-06","1951-01-05","2011-09-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-01-06","1951-02-05","2011-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-02-06","1951-03-05","2012-01-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-03-06","1951-04-05","2012-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-04-06","1951-05-05","2012-05-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-05-06","1951-06-05","2012-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-06-06","1951-07-05","2012-09-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-07-06","1951-08-05","2012-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-08-06","1951-09-05","2013-01-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-09-06","1951-10-05","2013-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-10-06","1951-11-05","2013-05-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-11-06","1951-12-05","2013-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1951-12-06","1952-01-05","2013-09-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-01-06","1952-02-05","2013-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-02-06","1952-03-05","2014-01-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-03-06","1952-04-05","2014-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-04-06","1952-05-05","2014-05-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-05-06","1952-06-05","2014-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-06-06","1952-07-05","2014-09-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-07-06","1952-08-05","2014-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-08-06","1952-09-05","2015-01-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-09-06","1952-10-05","2015-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-10-06","1952-11-05","2015-05-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1952-11-06","1952-12-05","2015-07-06",65,null,null,{"$f":"IF(LEFT(LOWER(strSEX))=\"m\",IF(E67=\"\",\"Date\",\"Age\"), IF(LEFT(LOWER(strSEX))=\"f\",IF(F67=\"\",\"Date\",\"Age\"),\"N/A\"))","v":"Age"},{"$f":"IF(H67=\"Age\",DATE(YEAR(dayDOB)+INT(IF(strSEX=\"Male\",E67,F67)),MONTH(dayDOB)+(IF(strSEX=\"Male\",(E67-INT(E67))*12,(F67-INT(F67))*12)),DAY(dayDOB)),D67)","v":"1964-12-31"},{"$f":"YEAR(DATE(YEAR(I67+0)-YEAR(dayDOB),MONTH(I67+0)-MONTH(dayDOB)+1,DAY(I67+0)-DAY(dayDOB)+1))-1900","v":65},{"$f":"MONTH(DATE(YEAR(I67+0)-YEAR(dayDOB),MONTH(I67+0)-MONTH(dayDOB)+1,DAY(I67+0)-DAY(dayDOB)+1))-1","v":0},{"$f":"I67-DATE(YEAR(dayDOB)+J67,MONTH(dayDOB)+K67,DAY(dayDOB))-0","v":0},"65 Years 0 Months 0 Days",null,{"$f":"IF(AND(dayDOB>=B67,dayDOB<=C67),I67,\"\")","v":""},"","","","",65,0]
[null,"1952-12-06","1953-01-05","2015-09-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-01-06","1953-02-05","2015-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-02-06","1953-03-05","2016-01-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-03-06","1953-04-05","2016-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-04-06","1953-05-05","2016-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-05-06","1953-06-05","2016-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-06-06","1953-07-05","2017-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-07-06","1953-08-05","2017-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-08-06","1953-09-05","2017-11-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-09-06","1953-10-05","2018-03-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-10-06","1953-11-05","2018-07-06",65,null,null,"Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-11-06","1953-12-05","2018-11-06",65,null,"XXX","Age","1964-12-31",65,0,0,"65 Years 0 Months 0 Days",null,"","","","","",65,0]
[null,"1953-12-06","1954-01-05","2019-03-06",null,null,null,"Date","2019-03-06",119,2,6,"119 Years 2 Months 6 Days",null,"","","","","",119,3]
[null,"1954-01-06","1954-02-05","2019-05-06",null,null,null,"Date","2019-05-06",119,4,6,"119 Years 4 Months 6 Days",null,"","","","","",119,5]
[null,"1954-02-06","1954-03-05","2019-07-06",null,null,null,"Date","2019-07-06",119,6,6,"119 Years 6 Months 6 Days",null,"","","","","",119,7]
[null,"1954-03-06","1954-04-05","2019-09-06",null,null,null,"Date","2019-09-06",119,8,6,"119 Years 8 Months 6 Days",null,"","","","","",119,9]
[null,"1954-04-06","1954-05-05","2019-11-06",null,null,null,"Date","2019-11-06",119,10,6,"119 Years 10 Months 6 Days",null,"","","","","",119,11]
[null,"1954-05-06","1954-06-05","2020-01-06",null,null,null,"Date","2020-01-06",120,0,6,"120 Years 0 Months 6 Days",null,"","","","","",120,1]
[null,"1954-06-06","1954-07-05","2020-03-06",null,null,null,"Date","2020-03-06",120,2,6,"120 Years 2 Months 6 Days",null,"","","","","",120,3]
[null,"1954-07-06","1954-08-05","2020-05-06",null,null,null,"Date","2020-05-06",120,4,6,"120 Years 4 Months 6 Days",null,"","","","","",120,5]
[null,"1954-08-06","1954-09-05","2020-07-06",null,null,null,"Date","2020-07-06",120,6,6,"120 Years 6 Months 6 Days",null,"","","","","",120,7]
[null,"1954-09-06","1954-10-05","2020-09-06",null,null,null,"Date","2020-09-06",120,8,6,"120 Years 8 Months 6 Days",null,"","","","","",120,9]
[null,"1954-10-06","1960-04-05",null,66,66,null,"Age","1965-12-31",66,0,0,"66 Years 0 Months 0 Days",null,"","","","","",66,0]
[null,"1960-04-06","1960-05-05",null,66.083333333333329,66.083333333333329,null,"Age","1966-01-31",66,1,0,"66 Years 1 Months 0 Days",null,"","","","","",66,1]
[null,"1960-05-06","1960-06-05",null,66.166666666666671,66.166666666666671,null,"Age","1966-02-28",66,2,0,"66 Years 2 Months 0 Days",null,"","","","","",66,2]
[null,"1960-06-06","1960-07-05",null,66.25,66.25,null,"Age","1966-03-31",66,3,0,"66 Years 3 Months 0 Days",null,"","","","","",66,3]
[null,"1960-07-06","1960-07-30",null,66.3333333333333,66.333333333333329,null,"Age","1966-04-30",66,4,0,"66 Years 4 Months 0 Days",null,"","","","","",66,4]
[null,"1960-07-31","1960-07-31","2026-11-30",null,null,null,"Date","2026-11-30",66,4,0,"66 Years 4 Months 0 Days",null,"","","","","",66,4]
[null,"1960-08-01","1960-08-05",null,66.333333333333329,66.333333333333329,null,"Age","1966-04-30",{"$f":"YEAR(DATE(YEAR(I96+0)-YEAR(dayDOB),MONTH(I96+0)-MONTH(dayDOB)+1,DAY(I96+0)-DAY(dayDOB)+1))-1900","v":66},{"$f":"MONTH(DATE(YEAR(I96+0)-YEAR(dayDOB),MONTH(I96+0)-MONTH(dayDOB)+1,DAY(I96+0)-DAY(dayDOB)+1))-1","v":4},{"$f":"I96-DATE(YEAR(dayDOB)+J96,MONTH(dayDOB)+K96,DAY(dayDOB))-0","v":0},"66 Years 4 Months 0 Days",null,"","","","","",66,4]
[null,"1960-08-06","1960-09-05",null,66.416666666666671,66.416666666666671,null,"Age","1966-05-31",66,5,0,"66 Years 5 Months 0 Days",null,"","","","","",66,5]
[null,"1960-09-06","1960-10-05",null,66.5,66.5,null,"Age","1966-06-30",66,6,0,"66 Years 6 Months 0 Days",null,"","","","","",66,6]
[null,"1960-10-06","1960-11-05",null,66.583333333333329,66.583333333333329,null,{"$f":"IF(LEFT(LOWER(strSEX))=\"m\",IF(E99=\"\",\"Date\",\"Age\"), IF(LEFT(LOWER(strSEX))=\"f\",IF(F99=\"\",\"Date\",\"Age\"),\"N/A\"))","v":"Age"},{"$f":"IF(H99=\"Age\",DATE(YEAR(dayDOB)+INT(IF(strSEX=\"Male\",E99,F99)),MONTH(dayDOB)+(IF(strSEX=\"Male\",(E99-INT(E99))*12,(F99-INT(F99))*12)),DAY(dayDOB)),D99)","v":"1966-07-31"},66,7,0,{"$f":"J99&\" Years \"&K99\n&\" Months \"&L99&\" Days\"","v":"66 Years 7 Months 0 Days"},null,{"$f":"IF(AND(dayDOB>=B99,dayDOB<=C99),I99,\"\")","v":""},{"$f":"IF(O99<>\"\",J99,\"\")","v":""},{"$f":"IF(O99<>\"\",J99+K99/12,\"\")","v":""},{"$f":"IF(P99<>\"\",M99,\"\")","v":""},"",{"$f":"IF(AND(K99=11,L99>0)=TRUE,J99+1,J99)","v":66},{"$f":"IF(IF(L99>0,K99+1,K99)=12,0,IF(L99>0,K99+1,K99))","v":7}]
[null,"1960-11-06","1960-12-05",null,66.666666666666671,66.666666666666671,null,"Age","1966-08-31",66,8,0,"66 Years 8 Months 0 Days",null,"","","","",{"$f":"IF(O100<>\"\",Q100+(L100/365),\"\")","v":""},66,8]
[null,"1960-12-06","1960-12-30",null,66.75,66.75,null,"Age","1966-09-30",66,9,0,"66 Years 9 Months 0 Days",null,"","","","","",66,9]
[null,"1960-12-31","1960-12-31","2027-09-30",null,null,null,"Date","2027-09-30",66,9,0,"66 Years 9 Months 0 Days",null,"","","","","",66,9]
[null,"1961-01-01","1961-01-05",null,66.75,66.75,null,"Age","1966-09-30",{"$f":"YEAR(DATE(YEAR(I103+0)-YEAR(dayDOB),MONTH(I103+0)-MONTH(dayDOB)+1,DAY(I103+0)-DAY(dayDOB)+1))-1900","v":66},{"$f":"MONTH(DATE(YEAR(I103+0)-YEAR(dayDOB),MONTH(I103+0)-MONTH(dayDOB)+1,DAY(I103+0)-DAY(dayDOB)+1))-1","v":9},{"$f":"I103-DATE(YEAR(dayDOB)+J103,MONTH(dayDOB)+K103,DAY(dayDOB))-0","v":0},"66 Years 9 Months 0 Days",null,"","","","","",66,9]
[null,"1961-01-06","1961-01-30",null,66.833333333333329,66.833333333333329,null,"Age","1966-10-31",{"$f":"YEAR(DATE(YEAR(I104+0)-YEAR(dayDOB),MONTH(I104+0)-MONTH(dayDOB)+1,DAY(I104+0)-DAY(dayDOB)+1))-1900","v":66},{"$f":"MONTH(DATE(YEAR(I104+0)-YEAR(dayDOB),MONTH(I104+0)-MONTH(dayDOB)+1,DAY(I104+0)-DAY(dayDOB)+1))-1","v":10},{"$f":"I104-DATE(YEAR(dayDOB)+J104,MONTH(dayDOB)+K104,DAY(dayDOB))-0","v":0},"66 Years 10 Months 0 Days",null,"","","","","",66,10]
[null,"1961-01-31","1961-01-31","2027-11-30",null,null,null,"Date","2027-11-30",66,10,0,"66 Years 10 Months 0 Days",null,"","","","","",66,10]
[null,"1961-02-01","1961-02-05",null,66.833333333333329,66.833333333333329,null,"Age","1966-10-31",{"$f":"YEAR(DATE(YEAR(I106+0)-YEAR(dayDOB),MONTH(I106+0)-MONTH(dayDOB)+1,DAY(I106+0)-DAY(dayDOB)+1))-1900","v":66},{"$f":"MONTH(DATE(YEAR(I106+0)-YEAR(dayDOB),MONTH(I106+0)-MONTH(dayDOB)+1,DAY(I106+0)-DAY(dayDOB)+1))-1","v":10},{"$f":"I106-DATE(YEAR(dayDOB)+J106,MONTH(dayDOB)+K106,DAY(dayDOB))-0","v":0},"66 Years 10 Months 0 Days",null,"","","","","",66,10]
[null,"1961-02-06","1961-03-05",null,66.916666666666671,66.916666666666671,null,"Age","1966-11-30",66,11,0,"66 Years 11 Months 0 Days",null,"","","","","",66,11]
[null,"1961-03-06","1961-04-05",null,67,67,null,"Age","1966-12-31",67,0,0,"67 Years 0 Months 0 Days",null,"","","","","",67,0]
[null,"1961-04-06","1969-04-05",null,67,67,null,"Age","1966-12-31",67,0,0,"67 Years 0 Months 0 Days",null,"","","","","",67,0]
[null,"1969-04-06","1977-04-05",null,67,67,null,"Age","1966-12-31",67,0,0,"67 Years 0 Months 0 Days",null,"","","","","",67,0]
[null,"1977-04-06","1977-05-05","2044-05-06",null,null,null,"Date","2044-05-06",144,4,6,"144 Years 4 Months 6 Days",null,"","","","","",144,5]
[null,"1977-05-06","1977-06-05","2044-07-06",null,null,null,"Date","2044-07-06",144,6,6,"144 Years 6 Months 6 Days",null,"","","","","",144,7]
[null,"1977-06-06","1977-07-05","2044-09-06",null,null,null,"Date","2044-09-06",144,8,6,"144 Years 8 Months 6 Days",null,"","","","","",144,9]
[null,"1977-07-06","1977-08-05","2044-11-06",null,null,null,"Date","2044-11-06",144,10,6,"144 Years 10 Months 6 Days",null,"","","","","",144,11]
[null,"1977-08-06","1977-09-05","2045-01-06",null,null,null,"Date","2045-01-06",145,0,6,"145 Years 0 Months 6 Days",null,"","","","","",145,1]
[null,"1977-09-06","1977-10-05","2045-03-06",null,null,null,"Date","2045-03-06",145,2,6,"145 Years 2 Months 6 Days",null,"","","","","",145,3]
[null,"1977-10-06","1977-11-05","2045-05-06",null,null,null,"Date","2045-05-06",145,4,6,"145 Years 4 Months 6 Days",null,"","","","","",145,5]
[null,"1977-11-06","1977-12-05","2045-07-06",null,null,null,"Date","2045-07-06",145,6,6,"145 Years 6 Months 6 Days",null,"","","","","",145,7]
[null,"1977-12-06","1978-01-05","2045-09-06",null,null,null,"Date","2045-09-06",145,8,6,"145 Years 8 Months 6 Days",null,"","","","","",145,9]
[null,"1978-01-06","1978-02-05","2045-11-06",null,null,null,"Date","2045-11-06",145,10,6,"145 Years 10 Months 6 Days",null,"","","","","",145,11]
[null,"1978-02-06","1978-03-05","2046-01-06",null,null,null,"Date","2046-01-06",146,0,6,"146 Years 0 Months 6 Days",null,"","","","","",146,1]
[null,"1978-03-06","1978-04-05","2046-03-06",null,null,null,"Date","2046-03-06",146,2,6,"146 Years 2 Months 6 Days",null,"","","","","",{"$f":"IF(AND(K122=11,L122>0)=TRUE,J122+1,J122)","v":146},{"$f":"IF(IF(L122>0,K122+1,K122)=12,0,IF(L122>0,K122+1,K122))","v":3}]
[null,"1978-04-06","2999-12-31",null,68,68,null,"Age","1967-12-31",68,0,0,"68 Years 0 Months 0 Days",null,"","","","","",{"$f":"IF(AND(K123=11,L123>0)=TRUE,J123+1,J123)","v":68},{"$f":"IF(IF(L123>0,K123+1,K123)=12,0,IF(L123>0,K123+1,K123))","v":0}]
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[null,null,null,null,null,null,null,null,"00:00:00"]
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[null,null,null,null,null,null,null,null,"00:00:00"]
[null,null,null,null,null,null,null,null,"00:00:00"]
[null,null,null,null,null,null,null,null,"00:00:00"]
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[null,null,"SPD - Errors and Messages"]
[]
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[null,"Error and other messages"]
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[null,{"$f":"\"Calculation Date :\" &TEXT(NOW(),\"hh:mm,  dd mmm yyyy \")&\".  \"","v":"Calculation Date :14:52,  04 Feb 2026 .  "},null,null,null,null,null,null,"msgPrint"]
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[]
[]
[null,null,{"$f":"$C$1&\" - Error Checking\"","v":"SPD - Error Checking"}]
[]
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[null,"Error Checking"]
[]
[null,"Sex Error (FALSE=OK)",{"$f":"IF(OR(LEFT(LOWER(strSEX))=\"m\",LEFT(LOWER(strSEX))=\"f\"),FALSE,TRUE)","v":false},"bSPDSexError"]
[null,"Overall Error (FALSE=OK)",{"$f":"IF(OR(bSPDSexError),TRUE,FALSE)","v":false},"bSPDOverallError"]

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[]
[null,"Age (complete years, ignoring part years) ","P2EPA2",null,null,null,null,null,null,null,null,null,null,null,null,"Age (complete years, ignoring part years) ","P2EPA2"]
[null,null,"Normal Pension Age (years and complete months, ignoring part months)",null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal Pension Age (years and complete months, ignoring part months)"]
[null,null,"Years",66,null,null,null,null,null,null,null,null,null,null,null,null,"Years",67,null,null,null,null,null,null,null,null,null,null,null,null,68]
[null,null,"Months",0,1,2,3,4,5,6,7,8,9,10,11,null,"Months",0,1,2,3,4,5,6,7,8,9,10,11,null,0]
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[null,17,null,null,null,null,null,null,null,null,null,null,null,null,null,17,null,null,null,null,null,null,null,null,null,null,null,null,null,17,1.9E-2]
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[]
[null,"Age (complete years, ignoring part years) ","P2EPA3"]
[null,null,"Normal Pension Age (years and complete months, ignoring part months)"]
[null,null,"Years",67,null,null,null,null,null,null,null,null,null,null,null,null,68]
[null,null,"Months",0,1,2,3,4,5,6,7,8,9,10,11,null,0,null,null,1.55,1.55]
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[null,null,"Normal Pension Age (years and complete months, ignoring part months)",null,null,null,null,null,null,null,null,null,null,null,null,"Normal Pension Age (years and complete months, ignoring part months)",null,null,null,null,null,null,null,null,null,null,null,null,null,"Normal Pension Age (years and complete months, ignoring part months)"]
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[null,61,null,1.8E-3,3.5000000000000001E-3,5.3E-3,7.0000000000000001E-3,8.8000000000000005E-3,1.06E-2,1.23E-2,1.41E-2,1.5800000000000002E-2,1.7600000000000001E-2,1.9300000000000001E-2,61,null,2.1100000000000001E-2,2.2800000000000001E-2,2.4500000000000001E-2,2.6200000000000001E-2,2.7900000000000001E-2,2.9600000000000001E-2,3.1300000000000001E-2,3.3000000000000002E-2,3.4799999999999998E-2,3.6499999999999998E-2,3.8199999999999998E-2,3.9899999999999998E-2,61,null,4.1599999999999998E-2,4.3200000000000002E-2,4.4900000000000002E-2,4.65E-2,4.82E-2,4.99E-2,5.1499999999999997E-2,5.3199999999999997E-2,5.4800000000000001E-2,5.6500000000000002E-2,5.8099999999999999E-2,5.9799999999999999E-2,61,6.1400000000000003E-2]
[null,62,null,1.8E-3,3.5999999999999999E-3,5.4000000000000003E-3,7.1999999999999998E-3,8.9999999999999993E-3,1.0800000000000001E-2,1.2699999999999999E-2,1.4500000000000001E-2,1.6299999999999999E-2,1.8100000000000002E-2,1.9900000000000001E-2,62,null,2.1700000000000001E-2,2.35E-2,2.52E-2,2.7E-2,2.87E-2,3.0499999999999999E-2,3.2199999999999999E-2,3.4000000000000002E-2,3.5700000000000003E-2,3.7499999999999999E-2,3.9199999999999999E-2,4.1000000000000002E-2,62,null,4.2700000000000002E-2,4.4400000000000002E-2,4.6100000000000002E-2,4.7800000000000002E-2,4.9500000000000002E-2,5.1200000000000002E-2,5.2900000000000003E-2,5.4600000000000003E-2,5.6399999999999999E-2,5.8099999999999999E-2,5.9799999999999999E-2,6.1499999999999999E-2,62,6.3200000000000006E-2]
[null,63,null,1.9E-3,3.7000000000000002E-3,5.5999999999999999E-3,7.4000000000000003E-3,9.2999999999999992E-3,1.12E-2,1.2999999999999999E-2,1.49E-2,1.67E-2,1.8599999999999998E-2,2.0500000000000001E-2,63,null,2.23E-2,2.41E-2,2.5899999999999999E-2,2.7699999999999999E-2,2.9499999999999998E-2,3.1300000000000001E-2,3.3099999999999997E-2,3.49E-2,3.6700000000000003E-2,3.8600000000000002E-2,4.0399999999999998E-2,4.2200000000000001E-2,63,null,4.3999999999999997E-2,4.5699999999999998E-2,4.7500000000000001E-2,4.9200000000000001E-2,5.0999999999999997E-2,5.2699999999999997E-2,5.45E-2,5.62E-2,5.8000000000000003E-2,5.9700000000000003E-2,6.1499999999999999E-2,6.3200000000000006E-2,63,6.5000000000000002E-2]
[null,64,null,1.9E-3,3.8E-3,5.7000000000000002E-3,7.7000000000000002E-3,9.5999999999999992E-3,1.15E-2,1.34E-2,1.5299999999999999E-2,1.72E-2,1.9099999999999999E-2,2.1100000000000001E-2,64,null,2.3E-2,2.4799999999999999E-2,2.6700000000000002E-2,2.8500000000000001E-2,3.04E-2,3.2199999999999999E-2,3.4099999999999998E-2,3.5999999999999997E-2,3.78E-2,3.9699999999999999E-2,4.1500000000000002E-2,4.3400000000000001E-2,64,null,4.5199999999999997E-2,4.7E-2,4.8800000000000003E-2,5.0599999999999999E-2,5.2400000000000002E-2,5.4199999999999998E-2,5.6000000000000001E-2,5.7799999999999997E-2,5.96E-2,6.1400000000000003E-2,6.3200000000000006E-2,6.5000000000000002E-2,64,6.6799999999999998E-2]
[]
[null,"Age (complete years, ignoring part years) ","P2EEPA60"]
[null,20,4.2299999999999997E-2]
[null,21,4.3299999999999998E-2]
[null,22,4.4299999999999999E-2]
[null,23,4.5400000000000003E-2]
[null,24,4.6399999999999997E-2]
[null,25,4.7500000000000001E-2]
[null,26,4.87E-2]
[null,27,4.9799999999999997E-2]
[null,28,5.0999999999999997E-2]
[null,29,5.2200000000000003E-2]
[null,30,5.3499999999999999E-2]
[null,31,5.4699999999999999E-2]
[null,32,5.6000000000000001E-2]
[null,33,5.74E-2]
[null,34,5.8799999999999998E-2]
[null,35,6.0199999999999997E-2]
[null,36,6.1600000000000002E-2]
[null,37,6.3100000000000003E-2]
[null,38,6.4600000000000005E-2]
[null,39,6.6199999999999995E-2]
[null,40,6.7799999999999999E-2]
[null,41,6.9400000000000003E-2]
[null,42,7.1099999999999997E-2]
[null,43,7.2900000000000006E-2]
[null,44,7.4700000000000003E-2]
[null,45,7.6499999999999999E-2]
[null,46,7.8399999999999997E-2]
[null,47,8.0299999999999996E-2]
[null,48,8.2299999999999998E-2]
[null,49,8.4400000000000003E-2]
[null,50,8.6499999999999994E-2]
[null,51,8.8700000000000001E-2]
[null,52,9.0999999999999998E-2]
[null,53,9.3299999999999994E-2]
[null,54,9.5699999999999993E-2]
[null,55,9.8199999999999996E-2]
[null,56,0.1008]
[null,57,0.10340000000000001]
[null,58,0.1062]
[null,59,0.1091]

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[null,null,{"$f":"strToolName& \" - ERF Factors\"","v":"EPA - ERF Factors"}]
[]
[]
[null,"Description","Early Retirement Factors, based on GAD advice in documents 'Part 2 ERF and LRF factors and guidance 22Oct2014 DRAFT.pdf' and 'Part 2 ERF and LRF factors and guidance 22Oct2014 DRAFT.xlsx'"]
[null,"Schemes","Alpha only"]
[]
[]
[]
[]
[]
[null,"Table 2: P2ER65 – Early payment reduction factors for NPA/EPA 65"]
[null,"ERFNPA65TAB"]
[null,"Age at early retirement (complete years and months, ignoring part months)"]
[null,null,54,55,56,57,58,59,60,61,62,63,64,65]
[null,"months"]
[null,0,0.60799999999999998,0.63200000000000001,0.65800000000000003,0.68600000000000005,0.71499999999999997,0.747,0.78300000000000003,0.82,0.86,0.90300000000000002,0.95,1]
[null,1,0.61,0.63400000000000001,0.66100000000000003,0.68899999999999995,0.71799999999999997,0.75,0.78600000000000003,0.82299999999999995,0.86299999999999999,0.90700000000000003,0.95499999999999996]
[null,2,0.61199999999999999,0.63600000000000001,0.66300000000000003,0.69099999999999995,0.72099999999999997,0.753,0.78900000000000003,0.82599999999999996,0.86699999999999999,0.91100000000000003,0.95899999999999996]
[null,3,0.61399999999999999,0.63900000000000001,0.66500000000000004,0.69299999999999995,0.72299999999999998,0.75600000000000001,0.79200000000000004,0.83,0.871,0.91500000000000004,0.96299999999999997]
[null,4,0.61599999999999999,0.64100000000000001,0.66800000000000004,0.69599999999999995,0.72599999999999998,0.75900000000000001,0.79500000000000004,0.83299999999999996,0.874,0.91900000000000004,0.96799999999999997]
[null,5,0.61799999999999999,0.64300000000000002,0.67,0.69799999999999995,0.72899999999999998,0.76200000000000001,0.79800000000000004,0.83599999999999997,0.878,0.92300000000000004,0.97199999999999998]
[null,6,0.62,0.64500000000000002,0.67200000000000004,0.70099999999999996,0.73099999999999998,0.76500000000000001,0.80100000000000005,0.84,0.88100000000000001,0.92600000000000005,0.97599999999999998]
[null,7,0.622,0.64700000000000002,0.67500000000000004,0.70299999999999996,0.73399999999999999,0.76800000000000002,0.80400000000000005,0.84299999999999997,0.88500000000000001,0.93,0.98099999999999998]
[null,8,0.624,0.64900000000000002,0.67700000000000005,0.70599999999999996,0.73699999999999999,0.77100000000000002,0.80700000000000005,0.84599999999999997,0.88800000000000001,0.93400000000000005,0.98499999999999999]
[null,9,0.626,0.65200000000000002,0.67900000000000005,0.70799999999999996,0.73899999999999999,0.77400000000000002,0.81,0.85,0.89200000000000002,0.93799999999999994,0.98899999999999999]
[null,10,0.628,0.65400000000000003,0.68200000000000005,0.71,0.74199999999999999,0.77700000000000002,0.81299999999999994,0.85299999999999998,0.89600000000000002,0.94199999999999995,0.99399999999999999]
[null,11,0.63,0.65600000000000003,0.68400000000000005,0.71299999999999997,0.745,0.78,0.81599999999999995,0.85599999999999998,0.89900000000000002,0.94599999999999995,0.998]
[]
[]
[null,"Table 3: P2ER66 – Early payment reduction factors for NPA/EPA 66"]
[null,"ERFNPA65TAB"]
[null,"Age at early retirement (complete years and months, ignoring part months)"]
[null,null,54,55,56,57,58,59,60,61,62,63,64,65,66]
[null,"months"]
[null,0,0.57699999999999996,0.6,0.624,0.65,0.67800000000000005,0.70799999999999996,0.74099999999999999,0.77600000000000002,0.81399999999999995,0.85499999999999998,0.9,0.94899999999999995,1]
[null,1,0.57899999999999996,0.60199999999999998,0.626,0.65300000000000002,0.68100000000000005,0.71099999999999997,0.74399999999999999,0.77900000000000003,0.81699999999999995,0.85899999999999999,0.90400000000000003,0.95399999999999996]
[null,2,0.58099999999999996,0.60399999999999998,0.628,0.65500000000000003,0.68300000000000005,0.71399999999999997,0.747,0.78200000000000003,0.82099999999999995,0.86199999999999999,0.90800000000000003,0.95799999999999996]
[null,3,0.58299999999999996,0.60599999999999998,0.63100000000000001,0.65700000000000003,0.68600000000000005,0.71699999999999997,0.75,0.78500000000000003,0.82399999999999995,0.86599999999999999,0.91200000000000003,0.96199999999999997]
[null,4,0.58499999999999996,0.60799999999999998,0.63300000000000001,0.66,0.68799999999999994,0.71899999999999997,0.753,0.78800000000000003,0.82699999999999996,0.87,0.91600000000000004,0.96699999999999997]
[null,5,0.58699999999999997,0.61,0.63500000000000001,0.66200000000000003,0.69099999999999995,0.72199999999999998,0.75600000000000001,0.79100000000000004,0.83099999999999996,0.874,0.92,0.97099999999999997]
[null,6,0.58799999999999997,0.61199999999999999,0.63700000000000001,0.66400000000000003,0.69299999999999995,0.72499999999999998,0.75800000000000001,0.79500000000000004,0.83399999999999996,0.877,0.92500000000000004,0.97599999999999998]
[null,7,0.59,0.61399999999999999,0.63900000000000001,0.66700000000000004,0.69599999999999995,0.72799999999999998,0.76100000000000001,0.79800000000000004,0.83799999999999997,0.88100000000000001,0.92900000000000005,0.98]
[null,8,0.59199999999999997,0.61599999999999999,0.64100000000000001,0.66900000000000004,0.69799999999999995,0.73,0.76400000000000001,0.80100000000000005,0.84099999999999997,0.88500000000000001,0.93300000000000005,0.98499999999999999]
[null,9,0.59399999999999997,0.61799999999999999,0.64400000000000002,0.67100000000000004,0.70099999999999996,0.73299999999999998,0.76700000000000002,0.80400000000000005,0.84399999999999997,0.88900000000000001,0.93700000000000006,0.98899999999999999]
[null,10,0.59599999999999997,0.62,0.64600000000000002,0.67400000000000004,0.70299999999999996,0.73599999999999999,0.77,0.80700000000000005,0.84799999999999998,0.89200000000000002,0.94099999999999995,0.99299999999999999]
[null,11,0.59799999999999998,0.622,0.64800000000000002,0.67600000000000005,0.70599999999999996,0.73899999999999999,0.77300000000000002,0.81,0.85099999999999998,0.89600000000000002,0.94499999999999995,0.998]
[]
[]
[null,"Table 4: P2ER67 – Early payment reduction factors for NPA/EPA 67"]
[null,"ERFNPA67TAB"]
[null,"Age at early retirement (complete years and months, ignoring part months)"]
[null,null,54,55,56,57,58,59,60,61,62,63,64,65,66,67]
[null,"months"]
[null,0,0.54600000000000004,0.56799999999999995,0.59099999999999997,0.61499999999999999,0.64200000000000002,0.67,0.7,0.73399999999999999,0.77,0.80900000000000005,0.85099999999999998,0.89700000000000002,0.94699999999999995,1]
[null,1,0.54800000000000004,0.56999999999999995,0.59299999999999997,0.61699999999999999,0.64500000000000002,0.67300000000000004,0.70299999999999996,0.73699999999999999,0.77300000000000002,0.81200000000000006,0.85499999999999998,0.90100000000000002,0.95199999999999996]
[null,2,0.55000000000000004,0.57199999999999995,0.59499999999999997,0.62,0.64700000000000002,0.67500000000000004,0.70599999999999996,0.74,0.77600000000000002,0.81599999999999995,0.85899999999999999,0.90500000000000003,0.95599999999999996]
[null,3,0.55100000000000005,0.57399999999999995,0.59699999999999998,0.622,0.64900000000000002,0.67800000000000005,0.70899999999999996,0.74299999999999999,0.77900000000000003,0.81899999999999995,0.86199999999999999,0.91,0.96099999999999997]
[null,4,0.55300000000000005,0.57599999999999996,0.59899999999999998,0.624,0.65200000000000002,0.68,0.71099999999999997,0.746,0.78300000000000003,0.82299999999999995,0.86599999999999999,0.91400000000000003,0.96599999999999997]
[null,5,0.55500000000000005,0.57799999999999996,0.60099999999999998,0.626,0.65400000000000003,0.68300000000000005,0.71399999999999997,0.749,0.78600000000000003,0.82599999999999996,0.87,0.91800000000000004,0.97]
[null,6,0.55700000000000005,0.57899999999999996,0.60299999999999998,0.629,0.65600000000000003,0.68500000000000005,0.71699999999999997,0.752,0.78900000000000003,0.83,0.874,0.92200000000000004,0.97499999999999998]
[null,7,0.55900000000000005,0.58099999999999996,0.60499999999999998,0.63100000000000001,0.65900000000000003,0.68799999999999994,0.72,0.755,0.79200000000000004,0.83299999999999996,0.878,0.92600000000000005,0.97899999999999998]
[null,8,0.56100000000000005,0.58299999999999996,0.60699999999999998,0.63300000000000001,0.66100000000000003,0.69,0.72199999999999998,0.75800000000000001,0.79600000000000004,0.83699999999999997,0.88200000000000001,0.93,0.98399999999999999]
[null,9,0.56200000000000006,0.58499999999999996,0.60899999999999999,0.63500000000000001,0.66300000000000003,0.69299999999999995,0.72499999999999998,0.76100000000000001,0.79900000000000004,0.84,0.88500000000000001,0.93500000000000005,0.98899999999999999]
[null,10,0.56399999999999995,0.58699999999999997,0.61099999999999999,0.63800000000000001,0.66600000000000004,0.69499999999999995,0.72799999999999998,0.76400000000000001,0.80200000000000005,0.84399999999999997,0.88900000000000001,0.93899999999999995,0.99299999999999999]
[null,11,0.56599999999999995,0.58899999999999997,0.61299999999999999,0.64,0.66800000000000004,0.69799999999999995,0.73099999999999998,0.76700000000000002,0.80500000000000005,0.84699999999999998,0.89300000000000002,0.94299999999999995,0.998]
[]
[]
[null,"Table 5: P2ER68 – Early payment reduction factors for NPA/EPA 68"]
[null,"ERFNPA68TAB"]
[null,"Age at early retirement (complete years and months, ignoring part months)"]
[null,null,54,55,56,57,58,59,60,61,62,63,64,65,66,67,68]
[null,"months"]
[null,0,0.51600000000000001,0.53600000000000003,0.55800000000000005,0.58099999999999996,0.60599999999999998,0.63300000000000001,0.66100000000000003,0.69199999999999995,0.72699999999999998,0.76300000000000001,0.80300000000000005,0.84599999999999997,0.89300000000000002,0.94499999999999995,1]
[null,1,0.51800000000000002,0.53800000000000003,0.56000000000000005,0.58299999999999996,0.60799999999999998,0.63600000000000001,0.66400000000000003,0.69499999999999995,0.73,0.76600000000000001,0.80600000000000005,0.85,0.89800000000000002,0.95]
[null,2,0.51900000000000002,0.54,0.56200000000000006,0.58499999999999996,0.61099999999999999,0.63800000000000001,0.66600000000000004,0.69799999999999995,0.73299999999999998,0.76900000000000002,0.81,0.85399999999999998,0.90200000000000002,0.95499999999999996]
[null,3,0.52100000000000002,0.54100000000000004,0.56399999999999995,0.58699999999999997,0.61299999999999999,0.64,0.66900000000000004,0.70099999999999996,0.73599999999999999,0.77300000000000002,0.81399999999999995,0.85799999999999998,0.90600000000000003,0.96]
[null,4,0.52300000000000002,0.54300000000000004,0.56599999999999995,0.58899999999999997,0.61499999999999999,0.64300000000000002,0.67200000000000004,0.70399999999999996,0.73899999999999999,0.77600000000000002,0.81699999999999995,0.86199999999999999,0.91100000000000003,0.96399999999999997]
[null,5,0.52400000000000002,0.54500000000000004,0.56799999999999995,0.59099999999999997,0.61699999999999999,0.64500000000000002,0.67400000000000004,0.70699999999999996,0.74199999999999999,0.77900000000000003,0.82099999999999995,0.86599999999999999,0.91500000000000004,0.96899999999999997]
[null,6,0.52600000000000002,0.54700000000000004,0.56899999999999995,0.59399999999999997,0.62,0.64700000000000002,0.67700000000000005,0.70899999999999996,0.745,0.78300000000000003,0.82399999999999995,0.86899999999999999,0.91900000000000004,0.97399999999999998]
[null,7,0.52800000000000002,0.54900000000000004,0.57099999999999995,0.59599999999999997,0.622,0.65,0.67900000000000005,0.71199999999999997,0.748,0.78600000000000003,0.82799999999999996,0.873,0.92400000000000004,0.97899999999999998]
[null,8,0.52900000000000003,0.55100000000000005,0.57299999999999995,0.59799999999999998,0.624,0.65200000000000002,0.68200000000000005,0.71499999999999997,0.751,0.78900000000000003,0.83099999999999996,0.877,0.92800000000000005,0.98299999999999998]
[null,9,0.53100000000000003,0.55200000000000005,0.57499999999999996,0.6,0.626,0.65400000000000003,0.68500000000000005,0.71799999999999997,0.754,0.79300000000000004,0.83499999999999996,0.88100000000000001,0.93200000000000005,0.98799999999999999]
[null,10,0.53300000000000003,0.55400000000000005,0.57699999999999996,0.60199999999999998,0.629,0.65700000000000003,0.68700000000000006,0.72099999999999997,0.75700000000000001,0.79600000000000004,0.83899999999999997,0.88500000000000001,0.93700000000000006,0.99299999999999999]
[null,11,0.53400000000000003,0.55600000000000005,0.57899999999999996,0.60399999999999998,0.63100000000000001,0.65900000000000003,0.69,0.72399999999999998,0.76,0.79900000000000004,0.84199999999999997,0.88900000000000001,0.94099999999999995,0.998]

{"sheet":"Headroom Check Factors_hide","index":6,"n_rows":109,"n_cols":19,"rows_kept":109,"cut":false,"hidden":true,"merged":[[3,2,3,6],[4,2,4,6],[13,2,13,14],[14,3,14,14]]}
[null,null,{"$f":"strToolName& \" - Headroom Check Factors\"","v":"EPA - Headroom Check Factors"}]
[]
[]
[null,"Description","Headroom factors, based on GAD advice in documents 'EPAAndEEPASpecification working document v4 21112014.pdf' and 'Copy of epa headroom factors 21112014.xlsx'"]
[null,"Schemes","Alpha only"]
[]
[]
[]
[]
[]
[null,null,"GAD ID : P2HR1","headroom factors - prospective accrual accumulation factors",null,null,null,null,null,null,null,null,null,null,null,null,null,"GAD ID : P2HRRev1","Revaluation factor"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"HROOMREVTAB"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Number of years (ignoring part years) between Option commencement date and EPA (or EEPA)","Factor"]
[null,null,"Period between Option commencement date and EPA (or EEPA) (in years and months, ignoring part months)"]
[null,null,null,"Months"]
[null,null,"Years",0,1,{"$f":"1+E16","v":2},{"$f":"1+F16","v":3},4,5,6,7,8,9,10,11]
[null,null,0,0,0,0,0.01,0.01,0.01,0.01,0.01,0.02,0.02,0.02,0.02,null,null,0,1]
[null,null,1,0.02,0.03,0.03,0.03,0.03,0.03,0.04,0.04,0.04,0.04,0.04,0.05,null,null,1,1.02]
[null,null,2,0.05,0.05,0.05,0.06,0.06,0.06,0.06,0.06,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,7.0000000000000007E-2,null,null,2,1.04]
[null,null,3,0.08,0.08,0.08,0.08,0.08,0.09,0.09,0.09,0.09,0.1,0.1,0.1,null,null,3,1.06]
[null,null,4,0.1,0.11,0.11,0.11,0.11,0.12,0.12,0.12,0.12,0.13,0.13,0.13,null,null,4,1.08]
[null,null,5,0.13,0.14000000000000001,0.14000000000000001,0.14000000000000001,0.14000000000000001,0.15,0.15,0.15,0.15,0.16,0.16,0.16,null,null,5,1.1000000000000001]
[null,null,6,0.16,0.17,0.17,0.17,0.17,0.18,0.18,0.18,0.19,0.19,0.19,0.19,null,null,6,1.1299999999999999]
[null,null,7,0.2,0.2,0.2,0.21,0.21,0.21,0.21,0.22,0.22,0.22,0.23,0.23,null,null,7,1.1499999999999999]
[null,null,8,0.23,0.23,0.24,0.24,0.24,0.25,0.25,0.25,0.26,0.26,0.26,0.26,null,null,8,1.17]
[null,null,9,0.27,0.27,0.27,0.28000000000000003,0.28000000000000003,0.28000000000000003,0.28999999999999998,0.28999999999999998,0.28999999999999998,0.3,0.3,0.3,null,null,9,1.2]
[null,null,10,0.31,0.31,0.31,0.32,0.32,0.32,0.33,0.33,0.33,0.34,0.34,0.34,null,null,10,1.22]
[null,null,11,0.35,0.35,0.35,0.36,0.36,0.36,0.37,0.37,0.37,0.38,0.38,0.39,null,null,11,1.24]
[null,null,12,0.39,0.39,0.4,0.4,0.4,0.41,0.41,0.42,0.42,0.42,0.43,0.43,null,null,12,1.27]
[null,null,13,0.43,0.44,0.44,0.45,0.45,0.45,0.46,0.46,0.47,0.47,0.47,0.48,null,null,13,1.29]
[null,null,14,0.48,0.48,0.49,0.49,0.5,0.5,0.51,0.51,0.51,0.52,0.52,0.53,null,null,14,1.32]
[null,null,15,0.53,0.53,0.54,0.54,0.55000000000000004,0.55000000000000004,0.56000000000000005,0.56000000000000005,0.56000000000000005,0.56999999999999995,0.56999999999999995,0.57999999999999996,null,null,15,1.35]
[null,null,16,0.57999999999999996,0.59,0.59,0.6,0.6,0.6,0.61,0.61,0.62,0.62,0.63,0.63,null,null,16,1.37]
[null,null,17,0.64,0.64,0.65,0.65,0.66,0.66,0.67,0.67,0.68,0.68,0.68,0.69,null,null,17,1.4]
[null,null,18,0.69,0.7,0.7,0.71,0.71,0.72,0.72,0.73,0.73,0.74,0.74,0.75,null,null,18,1.43]
[null,null,19,0.75,0.76,0.76,0.77,0.78,0.78,0.79,0.79,0.8,0.8,0.81,0.81,null,null,19,1.46]
[null,null,20,0.82,0.82,0.83,0.83,0.84,0.84,0.85,0.86,0.86,0.87,0.87,0.88,null,null,20,1.49]
[null,null,21,0.88,0.89,0.9,0.9,0.91,0.91,0.92,0.92,0.93,0.94,0.94,0.95,null,null,21,1.52]
[null,null,22,0.95,0.96,0.97,0.97,0.98,0.98,0.99,1,1,1.01,1.01,1.02,null,null,22,1.55]
[null,null,23,1.03,1.03,1.04,1.04,1.05,1.06,1.06,1.07,1.08,1.08,1.0900000000000001,1.1000000000000001,null,null,23,1.58]
[null,null,24,1.1000000000000001,1.1100000000000001,1.1200000000000001,1.1200000000000001,1.1299999999999999,1.1399999999999999,1.1399999999999999,1.1499999999999999,1.1599999999999999,1.1599999999999999,1.17,1.18,null,null,24,1.61]
[null,null,25,1.18,1.19,1.2,1.2,1.21,1.22,1.22,1.23,1.24,1.24,1.25,1.26,null,null,25,1.64]
[null,null,26,1.27,1.27,1.28,1.29,1.29,1.3,1.31,1.32,1.32,1.33,1.34,1.35,null,null,26,1.67]
[null,null,27,1.35,1.36,1.37,1.38,1.38,1.39,1.4,1.41,1.41,1.42,1.43,1.44,null,null,27,1.71]
[null,null,28,1.44,1.45,1.46,1.47,1.48,1.48,1.49,1.5,1.51,1.52,1.52,1.53,null,null,28,1.74]
[null,null,29,1.54,1.55,1.56,1.57,1.57,1.58,1.59,1.6,1.61,1.62,1.62,1.63,null,null,29,1.78]
[null,null,30,1.64,1.65,1.66,1.67,1.68,1.69,1.69,1.7,1.71,1.72,1.73,1.74,null,null,30,1.81]
[null,null,31,1.75,1.76,1.77,1.77,1.78,1.79,1.8,1.81,1.82,1.83,1.84,1.85,null,null,31,1.85]
[null,null,32,1.86,1.87,1.88,1.89,1.9,1.9,1.91,1.92,1.93,1.94,1.95,1.96,null,null,32,1.88]
[null,null,33,1.97,1.98,1.99,2,2.0099999999999998,2.02,2.0299999999999998,2.04,2.0499999999999998,2.06,2.0699999999999998,2.08,null,null,33,1.92]
[null,null,34,2.09,2.1,2.11,2.12,2.13,2.14,2.16,2.17,2.1800000000000002,2.19,2.2000000000000002,2.21,null,null,34,1.96]
[null,null,35,2.2200000000000002,2.23,2.2400000000000002,2.25,2.2599999999999998,2.27,2.2799999999999998,2.29,2.31,2.3199999999999998,2.33,2.34,null,null,35,2]
[null,null,36,2.35,2.36,2.37,2.38,2.4,2.41,2.42,2.4300000000000002,2.44,2.4500000000000002,2.46,2.48,null,null,36,2.04]
[null,null,37,2.4900000000000002,2.5,2.5099999999999998,2.52,2.5299999999999998,2.5499999999999998,2.56,2.57,2.58,2.59,2.61,2.62,null,null,37,2.08]
[null,null,38,2.63,2.64,2.66,2.67,2.68,2.69,2.71,2.72,2.73,2.74,2.76,2.77,null,null,38,2.12]
[null,null,39,2.78,2.79,2.81,2.82,2.83,2.85,2.86,2.87,2.89,2.9,2.91,2.92,null,null,39,2.16]
[null,null,40,2.94,2.95,2.97,2.98,2.99,3.01,3.02,3.03,3.05,3.06,3.07,3.09,null,null,40,2.21]
[null,null,41,3.1,3.12,3.13,3.14,3.16,3.17,3.19,3.2,3.22,3.23,3.24,3.26,null,null,41,2.25]
[null,null,42,3.27,3.29,3.3,3.32,3.33,3.35,3.36,3.38,3.39,3.41,3.42,3.44,null,null,42,2.2999999999999998]
[null,null,43,3.45,3.47,3.48,3.5,3.51,3.53,3.54,3.56,3.58,3.59,3.61,3.62,null,null,43,2.34]
[null,null,44,3.64,3.65,3.67,3.69,3.7,3.72,3.74,3.75,3.77,3.78,3.8,3.82,null,null,44,2.39]
[null,null,45,3.83,3.85,3.87,3.88,3.9,3.92,3.93,3.95,3.97,3.99,4,4.0199999999999996,null,null,45,2.44]
[null,null,46,4.04,4.05,4.07,4.09,4.1100000000000003,4.12,4.1399999999999997,4.16,4.18,4.1900000000000004,4.21,4.2300000000000004,null,null,46,2.4900000000000002]
[null,null,47,4.25,4.2699999999999996,4.28,4.3,4.32,4.34,4.3600000000000003,4.38,4.4000000000000004,4.41,4.43,4.45,null,null,47,2.54]
[null,null,48,4.47,4.49,4.51,4.53,4.55,4.57,4.58,4.5999999999999996,4.62,4.6399999999999997,4.66,4.68,null,null,48,2.59]
[null,null,49,4.7,4.72,4.74,4.76,4.78,4.8,4.82,4.84,4.8600000000000003,4.88,4.9000000000000004,4.92,null,null,49,2.64]
[null,null,50,4.9400000000000004,4.96,4.9800000000000004,5,5.03,5.05,5.07,5.09,5.1100000000000003,5.13,5.15,5.17,null,null,50,2.69]
[]
[]
[null,null,"HROOMLIMITSTAB"]
[null,null,"Added Pension Limits"]
[null,null,2015,6500]
[null,null,2016,6500]
[null,null,2017,6600]
[null,null,2018,6800]
[null,null,2019,7000]
[null,null,2020,7200]
[null,null,2021,7300]
[null,null,2022,7600]
[null,null,2023,8400]
[null,null,2024,9000]
[null,null,2025,9000]
[null,null,2026,9000]
[null,null,2027,9000]
[null,null,2028,9000]
[null,null,2029,9000]
[null,null,2030,9000]
[null,null,2031,9000]
[null,null,2032,9000]
[null,null,2033,9000]
[null,null,2034,9000]
[null,null,2035,9000]
[null,null,2036,9000]
[null,null,2037,9000]
[null,null,2038,9000]
[null,null,2039,9000]
[null,null,2040,9000]
[null,null,2041,9000]
[null,null,2042,9000]
[null,null,2043,9000]
[null,null,2044,9000]
[null,null,2045,9000]
[null,null,2046,9000]
[null,null,2047,9000]
[null,null,2048,9000]
[null,null,2049,9000]
[null,null,2050,9000]
[null,null,2051,9000]
[null,null,2052,9000]

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