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England and Wales decisions
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Lloyds Banking Group Pensions Trustees Ltd v Lloyds Bank PLC & Ors [2020] EWHC 3135 (Ch) (20 November 2020)
The High Court considered whether GMP equalisation applied to transfer-out payments and whether underpaid transfer values could require a top-up despite discharge arguments.
The High Court held that Lloyds pension trustees remained liable to remedy underpaid transfer values where GMP equalisation had been omitted.
Lloyds Banking Group Pensions Trustees Ltd v Lloyds Bank Plc & Ors [2018] EWHC 3343 (Ch) (06 December 2018)
The High Court held that Method D2 for GMP conversion did not require prior equalisation under Method C2, and the actuary could use the higher unequalised actuarial equivalent.
The High Court held that Method D2 GMP conversion can proceed without first applying Method C2 equalisation, and the actuary may use the higher of the unequalised actuarial equivalents.
High Court ruling on GMP equalisation in Lloyds pension schemes, addressing whether unequal benefits must be equalised and how any correction should be carried out.
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