Lifetime allowance
Benefit crystallisation events
Breaching the lifetime allowance
Pre-6 April 2006
Relevant valuation factor
Table of amounts crystallised
Timing of
Cumulative use of allowance
Dissolution of marriage / civil partnership
Cash balance schemes
Defined benefit schemes
Generally
Money purchase schemes
Drawdown pensions
Enhancement
Claims
Deadlines for claims
Dissolution of marriage / civil partnership
Outline
Overseas enhancement factors
Pre-commencement pension credit factor
Primary protection factor
Relevant overseas individual
Secondments
Excess funds
Fixed protection
Automatic enrolment
Benefit accrual
Decision whether to claim
Losing
Post-April 2014
Reduction in lifetime allowance
Transfer of rights
History of and proposed future of
Individual protection
Reduction in lifetime allowance
Lump sums
Methodology
Migrant member relief
Non-UK schemes
Outline
Overlap rules
Outline
Planning for overlap
Overseas pension schemes
Overview
Pension credit factor
Generally
Pre-commencement
Proposed reduction in
Reaching 75 years of age
Reduction of
Automatic enrolment and fixed protection
Benefit accrual and loss of fixed protection
Losing fixed protection
Protecting against
Special occupations
Transfer of rights
Relevant valuation factor
Retaining funds
Transfers
Transitional protection
Enhanced protection
Exceeding the lifetime allowance
Primary protection
Scheme specific lump sum protection
Special occupations
Value of scheme pensions
