Changes proposed in Summer 2015 Budget

Commentary – 2.13

Death benefit lump sum

Commentary – 5.9.3

Drawdown pensions

– see Drawdown pensions

Funding

Commentary – 1.8.3

Money purchase annual allowance

Commentary – 2.5.6

Pension credits (dissolution of marriage / civil partnership)

Commentary – 3.13.3

Valuation of benefits for transitional protection

Commentary – 11.3.3