The PPF has released guidance on the action to be taken by every scheme in a PPF assessment period to reconcile the scheme’s records containing Guaranteed Minimum Pensions (GMPs) with the National Insurance Services to Pensions Industry’s (NISPI)’s records. Where a mismatch occurs between these records, the scheme should undertake one passto reconcile the two. If that fails, they should mark this in the member record for the PPF to deal with post scheme transfer. It also discusses the different approaches required to reconcile GMP accounts where the difference between the records falls within the £2 a week tolerance level and where the difference exceeds this level.