RPSM03302000 - Scheme Administrator Pages: Protecting pension rights from tax charges: Valuing lump sums: Contents

Valuing lump sums as at 5 April 2006: Contents

RPSM03302005The different types of lump sum protection and valuation
RPSM03302010How do I value the lump sum?
RPSM03302020Valuing a lump sum where benefits have crystallised
RPSM03302030How are uncrystallised lump sums valued – retirement benefit schemes and deferred annuity contracts?
RPSM03302040How are uncrystallised lump sums valued – retirement annuity contracts?
RPSM03302050How are uncrystallised lump sums valued – personal pensions (including stakeholder pensions)?
RPSM03302060How are uncrystallised lump sums valued - the maximum permitted lump sum for retirement benefits schemes and deferred annuity contracts
RPSM03302070The maximum permitted lump sum: non statutory schemes, deferred annuity contracts and statutory schemes set up after 13 March 1989
RPSM03302080The maximum permitted lump sum: statutory schemes set up before 14 March 1989
RPSM03302090The maximum permitted lump sum: when retained benefits need to be included in the calculation
RPSM03302100Example 1 of valuing lump sum rights
RPSM03302110Example 2 of valuing lump sum rights – crystallised and uncrystallised rights for the same employment
RPSM03302120Example 3 of valuing lump sum rights - all benefits are money purchase
RPSM03302130Valuing scheme specific lump sum rights
RPSM03302140Valuing scheme specific lump sum rights: where rights of more than the maximum permitted lump sum or maximum permitted pension have been identified
RPSM03302150Valuing scheme specific lump sum rights: example where the lump sum rights on 5 April 2006 exceed the maximum permitted lump sum
RPSM03302160Valuing scheme specific lump sum rights: example where the pension rights on 5 April 2006 exceed the maximum permitted pension