RPSM03301000 - Scheme Administrator Pages: Protecting pension rights from tax charges: Valuing pension rights: Contents

Valuing pension rights as at 5 April 2006: Contents

RPSM03301005What benefits should be valued as crystallised rights?
RPSM03301010Valuing crystallised rights at 5 April 2006
RPSM03301020Valuing crystallised rights at 5 April 2006 where the pension or income is paid under drawdown
RPSM03301027What are uncrystallised rights and how should they be valued?
RPSM03301028The four types of pension arrangement
RPSM03301030Valuing uncrystallised rights – defined benefits arrangements
RPSM03301031Example of valuing uncrystallised rights in a defined benefits arrangement
RPSM03301040Valuing uncrystallised rights – money purchase arrangements (other than cash balance arrangements)
RPSM03301041Valuing uncrystallised rights - insurance policies
RPSM03301050Valuing uncrystallised rights – cash balance arrangements
RPSM03301060Valuing uncrystallised rights – hybrid arrangements
RPSM03301070Retirement benefit scheme limit on 5 April 2006 (paragraph 9 Schedule 36 Finance Act 2004)
RPSM03301080Maximum permitted pension (MPP) for approved schemes, deferred annuity contracts and statutory schemes set up after 13 March 1989
RPSM03301090Maximum permitted pension (MPP) for statutory schemes set up before 14 March 1989
RPSM03301100Maximum permitted pension and the effects of preservation on money purchase schemes
RPSM03301110What should a scheme administrator do if they have given an incorrect valuation?