Cash balance schemes
Changes proposed in Summer 2015 Budget
Commentary –
Gaines on Pension Tax 2.13
Death benefit lump sum
Commentary –
Gaines on Pension Tax 5.9.3
Drawdown pensions
– see Drawdown pensions
Funding
Commentary –
Gaines on Pension Tax 1.8.3
Money purchase annual allowance
Commentary –
Gaines on Pension Tax 2.5.6
Pension credits (dissolution of marriage/civil partnership)
Commentary –
Gaines on Pension Tax 3.13.3
Valuation of benefits for transitional protection
Commentary –
Gaines on Pension Tax 11.3.3