By-pass trusts
Accumulation and perpetuity periods
Death benefits for joiners after 5 April 2010
Death benefits for joiners before 6 April 2010
Principles
Transfers
Advantages of
Asset protection
Benefit payments (taxation of)
Benefits for surviving spouse
Benefits paid from multiple schemes
Capital gains tax
Consultative documents
Contract-based pension schemes
Control over who benefits
Death of beneficiary
Death of member at 75+
Death of member following transfer
Death of settlor
Contract-based schemes
Date of commencement
Exit charge
Generally
HMRC consultative documents
Periodic charge
Trust-based pension schemes
Discretionary disposal
Discretionary trust
As preferred vehicle
IHT charges
Drawdown (compared)
Establishing the trust
Exit charges
Expression of wish
Flexi-access death benefits
Flexi-access drawdown (compared)
Flexi-pensions
Income tax
Inheritance tax
After death of settlor
Before death of settlor
In other circumstances
Integrated or separate
Investment strategy
Loans and payments to surviving spouse
Loans to beneficiaries
Movements between trusts
Nature of trust
Overview
Payment of death benefits
Periodic charges
Perpetuity and accumulation periods
Reducing significance for pensions
Reporting requirements
Rysaffe planning
Same-day transfer rules
Separate or integrated
Successor beneficiary
Tax credits on payments to beneficiaries
Taxation of income and gains
Transfers between schemes
Transfers to contract-based schemes
Trust-based pension schemes
Use of