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Examples of how much a CETV can undervalue a pension

 
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Examples of how much a CETV can undervalue a pension
This short document provides examples of how much a CETV can undervalue a pension based on the pension type, e.g. NHS or armed forces etc.

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NHS undervalue 103%???
Although not the worst figure in the table, how can 103% undervaluation of an NHS pension be justified or explained?

My wife is obtaining her NHS/CETV as I write, but how can I be sure it will be factual???

Very concerned.
T