Pensions technical library

  

Age Discrimination

• Age Discrimination – May 09 (pdf - 160 KB)

Annuities

• The rules governing the taxation of pension annuities - Nov 08 (pdf - 178 KB)

Bankruptcy

• Pensions and Bankruptcy - June 09 (pdf - 163 KB)

Civil Partnerships and Gender Recognition

• Civil Partnerships & Gender Recognition Acts 2004 - Oct 08 (pdf - 157 KB)

Disclosure requirements

• Disclosure requirements entitlements to information, and timing – May 09 (pdf - 248 KB)

Divorce

• Divorce and dissolution – the pensions sharing option – June 09 (pdf - 179 KB)
• Pensions simplification – pensions and divorce – June 09 (pdf - 162 KB)

Income Withdrawal

• Flowcharts illustrating the options available on death – May 09 (pdf - 163 KB)
• Unsecured Pensions: Income Withdrawal - May 09 (pdf - 210 KB)
• Timing of income reviews for income withdrawal arrangements - July 2009 (pdf - 183 KB)
• Phased income withdrawal: How to calculate income - July 2009 (pdf - 159 KB)

Ill Health

• Ill-health retirement options – May 09 (pdf - 163 KB)

Maternity and paternity leave

• Maternity and paternity leave - Nov 08 (pdf - 147 KB)

Occupational Pensions

• Early Leavers - May 09 (pdf - 166 KB)
• GPPs versus CIMPs – May 09 (pdf - 170 KB)
• Pensions consultation requirements for employers – May 09 (pdf - 156 KB)

Pensions Act 2004

• Pensions Act Summary - Jan 07 (pdf - 274 KB)

Pensions Act 2008

• Pensions Act 2008 - Mar 09 (pdf - 225 KB)

Personal Accounts

• Personal Accounts – the story so far- Jun 2008 (pdf - 159 KB)

Protected Rights

• Protected Rights - May 2009 (pdf - 262 KB)

Redundancy Payments

• Redundancy payments and pension provision – Jun 2009 (pdf - 160 KB)

Salary sacrifice

• Salary sacrifice – May 2009 (pdf - 178 KB)

Salary versus Dividends

• Salary versus Dividends - May 2009 (pdf - 139 KB)

Self Invested Personal Pensions (SIPPs)

• SIPP commercial property purchase – Dec 08 (pdf - 205 KB)
• Self-invested personal pensions (SIPPs) – Mar 09 (pdf - 274 KB)

Share saving schemes and pensions

• Share savings schemes and pensions – June 09 (pdf - 162 KB)

Simplification

• Benefit Crystallisation: Prevention of Overlap - Dec 08 (pdf - 132 KB)
• Comparisons of pensions pre and post A Day – May 09 (pdf - 215 KB)
• Continuation of Pension Contributions when an individual moves abroad – Aug 08 (pdf - 164 KB)
• Employer’s choice of pension: trust based v contract based - Oct 08 (pdf - 175 KB)
• Employer contributions and tax relief - Dec 08 (pdf - 164 KB)
• Enhanced Protection – Relevant Benefit Accrual for a Member of a Defined Benefit Scheme - Dec 08 (pdf - 148 KB)
• Pensions Simplification - Changes to Retirement Dates - June 09 (pdf - 151 KB)
• Pensions Simplification - Contributions, Eligibility, Tax relief and the Annual Allowance - June 09 (pdf - 161 KB)
• Pensions simplification – death benefits – May 09 (pdf - 148 KB)
• Pensions Simplification - Glossary - June 09 (pdf - 152 KB)
• Pensions Lump Sum Death Benefits - Apr 09 (pdf - 173 KB)
• Pensions simplification – pensions and divorce – June 09 (pdf - 162 KB)
• Pension Simplification - Primary and Enhanced Protection - May 09 (pdf - 176 KB)
• Pensions Simplification: Tax-free cash rules - Mar 2009 (pdf - 152 KB)
• Pensions simplification – vesting options – May 09 (pdf - 190 KB)
• Recycling a pension commencement lump sum – Oct 08 (pdf - 214 KB)
• Right to preserve protection of lump sum rights and early retirement age on transfer - Aug 08 (pdf - 155 KB)
• Testing Benefits against the Lifetime Allowance - Dec 08 (pdf - 137 KB)
• Transitional Protection of Pre A-Day Entitlements: Early Retirement Age - Dec 08 (pdf - 149 KB)
• Trivial commutation rules – June 09 (pdf - 171 KB)

Stakeholder/Personal Pensions

• Stakeholder pensions – Employer access requirements – May 09 (pdf - 166 KB)
• GPPs versus CIMPs – May 09 (pdf - 170 KB)

Taxation

• Budget 2009 - tax relief for high-earners - April 2009 (pdf - 159 KB)
• Self employed taxation: payments on account and pension contributions – Oct 08 (pdf - 174 KB)

Transfers

• Incentivised Transfers – Dec 08 (pdf - 159 KB)
• Pension Transfer Options - Dec 08 (pdf - 204 KB)
• Right to preserve protection of lump sum rights and early retirement age on transfer - Aug 08 (pdf - 155 KB)
• Treatment of pension benefits upon transfer between different types of pension scheme – Dec 08 (pdf - 190 KB)
• Transfers from overseas - Nov 08 (pdf - 234 KB)
• Transfers: options available to the individual - Dec 08 (pdf - 160 KB)
• Transfers to an overseas pension scheme - Nov 08 (pdf - 168 KB)
• Cash Equivalent transfer values - Oct 08 (pdf - 143 KB)