Annuities

Definition

Dependant's annuity

Features of

Member's lifetime annuity

Options

Phased retirement

Reductions

Short-term annuity

Authorised payments

Generally

Lifetime annuity

Pension guarantee

Scheme pension

Commencement

Death benefits

Drawdown pensions

Benefits and drawbacks of

Capped

Converting to and from drawdown

Overview

Pre-6 April 2011

Taxation

Temporary periods of non-residence

Types

Early retirement due to incapacity

Generally

Pension, conditions to be met

Serious ill-health lump sum

Employer-financed retirement benefit schemes

Exceptions to rules

Lump sums

Authorised payments

Lifetime allowance

Pension commencement

Protected

Recycling

Rules

Serious ill-health

Unauthorised payments

Normal minimum pension age

Pension rules

Retirement guidance

Scheme pension

Defined benefit schemes

Guaranteed payments

Increase of rate

Money purchase schemes

Reduction in rate

Requirements

Special occupations

Pre-2006 rules

Transitional protection

Taxation

Authorised payments

Drawdown pension

Generally

Lifetime annuity

Pension guarantee

Private pensions

Scheme pension

State pension

Timing of