Disney, Richard; Emmerson, Carl; Tetlow, Gemma - Institute for Fiscal Studies (IFS) - 2009
been saved had the reform simply increased the
NPA to age 65 for future accrual of both new and current members, and that … both
accumulated pension entitlements and one-period pension accrual, under both the pre-
reform and post-reform TPS rules … pension as a lump sum.
11
Table 2.1. Headline TPS rules affected by latest reform.
Accrual from 1
st
January 2007 …