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

– see Oil field

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