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The Acceptance of Retirement Letter is a critical document in Nigerian employment practice that formalizes the employer's acceptance of an employee's decision to retire. This document is typically issued after receiving a retirement notice from an employee and is essential for initiating the retirement process under Nigerian labor law. The letter serves multiple purposes: it officially acknowledges the retirement request, confirms the retirement date, outlines pension and benefit entitlements under the Pension Reform Act 2014, and provides information about final administrative procedures. It's particularly important in Nigeria where formal documentation is required for accessing pension benefits and ensuring compliance with both federal and state employment regulations. The letter should be issued promptly after receiving a retirement notice and must align with the organization's retirement policies and relevant Nigerian labor laws.

1. Letter Header: Official company letterhead, date, reference number, and addressee details

2. Acknowledgment of Retirement Request: Formal acknowledgment of receiving the employee's retirement letter with its reference date

3. Confirmation of Retirement Date: Clear statement of the accepted retirement date and last working day

4. Service Recognition: Acknowledgment of years of service and contributions to the organization

5. Benefits Confirmation: Overview of retirement benefits, pension arrangements, and other entitlements

6. Administrative Procedures: Information about necessary documentation and exit procedures

7. Contact Information: Details for future correspondence regarding pension and benefits

8. Closing: Formal closing, well wishes, and signature block