Local Government Pension Scheme administering authorities: local government reorganisation

This guidance applies to pension funds in the Local Government Pension Scheme where councils are undergoing local government reorganisation. It has been prepared to help officers, Pension Committee and Pension Board members. It sets out:

• considerations when selecting a new administering authority, including the option of single purpose pension authorities
• how to engage the department when deciding on a new administering authority
• timings for any decisions

This guidance does not cover the operational activities and management decisions involved in preparing and implementing reorganisation within a fund.