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CONTRACTING OUT OF S2P The state second pension The state second pension (S2P) replaced the state earnings-related pension scheme (SERPS) in April 2002 and is itself due to be replaced by the new single-tier state pensio
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CONTRACTING OUT OF S2P The state second pension The state second pension (S2P) replaced the state earnings-related pension scheme (SERPS) in April 2002 and is itself due to be replaced by the new single-tier state pensio