Defined benefit schemes
Additional voluntary contributions (AVCs)
Changes proposed in Summer 2015 Budget
Contributions
Closing value
Common fund
Opening value
Death benefits
Lump sums
Pension protection lump sum
Scheme pension
Uncrystallised rights
Funding
Generally
Hybrid schemes
Lump sums
Pension credits (dissolution of marriage/civil partnership)
Taxation of member benefits
Anti-avoidance rules
Generally
Guaranteed payments
Increases in pension
Reductions in pension
Requirements of scheme pension
Transfers
Valuation of benefits for transitional protection