RPSM11104000 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: contents


RPSM11104010 Overview
RPSM11104050 Valuing a drawdown (before 6 April 2011 an unsecured) pension (BCE 1)
RPSM11104200 Valuing a scheme pension (BCE 2)
RPSM11104300 Where a scheme pension in payment is augmented (BCE 3)
RPSM11104450 Where a scheme pension paid early on incapacity ceases (BCEs 2 and BCE 3
RPSM11104500 Where a lifetime annuity contract is purchased under a money purchase arrangement (BCE 4)
RPSM11104600 Where a member reaches age 75 without taking some or all their entitlement under an arrangement (BCE 5, BCE 1 and BCE 5B) or without having secured a pension (BCE 5A)
RPSM11104700 Payment of a relevant lump sum (BCE 6)
RPSM11104800 Payment of a relevant lump sum death benefit (BCE 7)
RPSM11104850 Transfer to a qualifying recognised overseas pension scheme (BCE 8)
RPSM11104880 Certain prescribed authorised member payments (BCE 9)
RPSM11104900 Pensions in payment on 6 April 2006 (pre-commencement pensions) and the lifetime allowance