Transfers
Advice
Calculation of transfer value
Classification of registered pension schemes
Contracted-out rights and safeguards
Cooling off provision
Crystallised benefits
Deadlines
Deferred annuities
Dissolution of marriage / civil partnership
Flexibility
Guidance
Individual protection considerations
Inheritance tax
Insurance company, direct payment to
Interests
Lifetime allowance enhanced protection
Low pension age, protection
Lump sum protection
Annuity protection
Enhanced protection
Primary protection
Scheme specific protection
Transitional protection in 2006
Winding-up scheme protection
Member rights
Nature of
Occupational pension schemes
Opt-outs
Options available
Overview
Pension Protection Fund
Pensions in payment
Annuity
Basic transfer rules
Drawdown
Fragmentation of transfer values
Overseas schemes, transfers from
Personal pension schemes
Policy assignment
Qualifying recognised overseas pension scheme
Small lump sum payments
Stakeholder pension schemes
Tax consequences
Transfers to
Generally
Retirement annuity contracts, transfers to
Scheme pensions
Treatment of
Types of transfers allowed
Value of rights transferred
Fragmentation
Generally
Right to a transfer value
Three-month transfer values
