The Local Government Superannuation (Scotland) Regulations 1987 No. 1850 (S. 128)

SCHEDULE 16 CALCULATION OF TRANSFER VALUES

PART III

TABLE 1—MEN

Age	Pension factor	Retiring allowance factor	Modification factor	Guaranteed minimum pension factor
Under 20	3.90	.60	.20	1.47
20	3.95	.60	.20	1.50
21	4.00	.61	.20	1.53
22	4.05	.61	.25	1.56
23	4.10	.61	.25	1.59
24	4.10	.62	.25	1.62
25	4.15	.62	.30	1.65
26	4.20	.63	.30	1.68
27	4.25	.63	.35	1.71
28	4.30	.63	.35	1.74
29	4.30	.64	.40	1.78
30	4.35	.64	.40	1.81
31	4.40	.65	.45	1.85
32	4.45	.66	.50	1.88
33	4.45	.66	.50	1.92
34	4.50	.67	.55	1.95
35	4.55	.67	.65	1.99
36	4.60	.68	.70	2.02
37	4.65	.68	.80	2.06
38	4.65	.68	.90	2.10
39	4.70	.69	.95	2.14
40	4.75	.69	1.05	2.18
41	4.80	.70	1.10	2.22
42	4.85	.70	1.20	2.26
43	4.85	.71	1.30	2.30
44	4.90	.72	1.35	2.34
45	4.95	.72	1.45	2.39
46	5.00	.73	1.50	2.44
47	5.10	.74	1.60	2.48
48	5.20	.74	1.75	2.53
49	5.25	.75	1.90	2.58
50	5.35	.75	2.10	2.62
51	5.45	.76	2.30	2.67
52	5.60	.76	2.55	2.72
53	5.75	.77	2.80	2.78
54	5.90	.78	3.05	2.84
55	6.05	.79	3.35	2.90
56	6.25	.80	3.65	2.97
57	6.50	.81	4.00	3.04
58	6.75	.82	4.30	3.12
59	7.05	.84	4.65	3.20
60	7.45	.86	5.05	3.28
61	7.45	.88	5.45	3.36
62	7.45	.91	5.85	3.44
63	7.45	.94	6.35	3.53
64	7.45	.98	7.05	3.64
65	7.45	1.00	7.45	—

TABLE 2—WOMEN

Age	Pension factor	Retiring allowance factor	Modification factor	Guaranteed minimum pension factor
Under 20	5.20	.60	.40	2.20
20	5.20	.60	.40	2.20
21	5.25	.61	.40	2.24
22	5.30	.61	.45	2.28
23	5.35	.61	.50	2.32
24	5.30	.62	.50	2.40
25	5.45	.55	.50	2.45
26	5.50	.63	.60	2.50
27	5.55	.63	.65	2.55
28	5.60	.63	.65	2.60
29	5.65	.64	.70	2.66
30	5.70	.64	.80	2.71
31	5.75	.65	.85	2.77
32	5.80	.66	.95	2.82
33	5.85	.66	1.00	2.88
34	5.90	.67	1.10	2.93
35	6.00	.67	1.15	2.99
36	6.10	.68	1.25	3.05
37	6.15	.68	1.30	3.11
38	6.25	.68	1.35	3.17
39	6.30	.69	1.45	3.24
40	6.40	.69	1.55	3.31
41	6.45	.70	1.65	3.38
42	6.55	.70	1.80	3.45
43	6.60	.71	1.95	3/52
44	6.70	.72	2.15	3.59
45	6.80	.73	2.35	3.66
46	6.85	.74	2.55	3.74
47	6.95	.75	2.75	3.82
48	7.00	.76	3.00	3.90
49	7.10	.77	3.25	3.98
50	7.15	.78	3.55	4.06
51	7.25	.79	3.85	4.15
52	7.35	.80	4.15	4.24
53	7.45	.81	4.55	4.33
54	7.60	.82	4.95	4.43
55	7.75	.83	5.40	4.53
56	7.90	.84	5.90	4.63
57	8.10	.85	6.50	4.74
58	8.30	.87	7.20	4.85
59	8.60	.89	8.00	4.97
60	8.85	.91	8.85	—
61	8.85	.93	8.85	—
62	8.85	.95	8.85	—
63	8.85	.97	8.85	—
64	8.85	.99	8.85	—
65	8.85	1.00	8.85	—