RPSM11104050 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: Unsecured pension - BCE 1: contents

Valuing a drawdown (before 6 April 2011 an unsecured) pension (BCE 1)


RPSM11104060 When the event is triggered
RPSM11104070 Calculating the capital value of the drawdown (before 6 April 2011 unsecured) pension that crystallises through BCE 1
RPSM11104080 Prevention of overlap where drawdown (before 6 April 2011 unsecured) pension fund is used to purchase a lifetime annuity or provide a scheme pension
RPSM11104090 Uncrystallised funds held in a money purchase arrangement at age 75 before 6 April 2011
RPSM11104095 Uncrystallised funds held in a money purchase arrangement at age 75 on or after 6 April 2011
RPSM11104100 Uncrystallised funds held under a cash balance arrangement at age 75 before 6 April 2011
RPSM11104105 Uncrystallised funds held under a cash balance arrangement at age 75 on or after 6 April 2011
RPSM11104110 A hybrid arrangement and age 75 before 6 April 2011
RPSM11104115 A hybrid arrangement and age 75 on or after 6 April 2011
RPSM11104120 Where an unsecured pension becomes an alternatively secured pension
RPSM11104130 Example of the crystallisation of unsecured pension through BCE 1
RPSM11104135 Example of the crystallisation of remaining unsecured funds through BCE 5B
RPSM11104140 An example of how the level of uncrystallised funds are calculated under a cash balance arrangement at age 75
RPSM11104145 An example of how the level of remaining unused funds are calculated under a cash balance arrangement at age 75