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