Annual allowance

Events triggering rules

Generally

Authorised benefit payments

Commencement lump sums, anti-avoidance

Death benefits

Dependants' and nominees' pensions

Drawdown pension

Lifetime annuity

Lump sums

Scheme pension

Taxation

Drawdown pensions

Funding

Generally

Hybrid schemes

Lump sums

Pension credits (dissolution of marriage / civil partnership)

Taxation of member benefits

Generally

Guaranteed payments

Increases in pension

Reductions in pension

Requirements of scheme pension

Transfers

– see Transfers

Valuation of benefits for transitional protection