Ancillary benefits

Authorised payments

Death after age 75

Death before age 75

Death in retirement

Death in service

Defined benefit schemes

Dependants

Children's drawdown pension

Definition

Drawdown pensions

Restrictions

Hybrid schemes

Inheritance tax

Lifetime allowance

Lump sums

Annuity protection

Charity, paid to

Defined benefit

Drawdown

Income tax

Inheritance tax

Life cover

Pension protection

Rules

Trivial commutation

Types of

Uncrystallised

Money purchase schemes

Dependants' and nominees' pensions

Drawdown pension

Lifetime annuity

Scheme pension

Taxation

Payable under flexi-access pensions

Pension guarantees

Qualifying non-UK pension schemes

Recent developments

Rules

Special lump sum death benefits charge

Tax-free lump sums

Transfer to trust

Transitional protection issues

Enhanced protection

Generally

Primary protection

Value of pre-commencement rights

Unauthorised payments