RPSM11104500 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: Lifetime annuity purchase - BCE 4: Contents

Where a lifetime annuity contract is purchased under a money purchase arrangement (BCE 4)


RPSM11104510 When a lifetime allowance test is triggered through BCE 4
RPSM11104520 When a lifetime allowance test is not triggered through BCE 4
RPSM11104530 Calculating the amount that crystallises through BCE 4 where a lifetime annuity is purchased from uncrystallised funds
RPSM11104540 Calculating the amount that crystallises through BCE 4 where a lifetime annuity is purchased from the drawdown pension fund (before 6 April 2011 unsecured pension fund)
RPSM11104550 An example showing how the amount crystallising through BCE 4 is calculated where a lifetime annuity is purchased from the drawdown (before 6 April 2011 unsecured) pension fund
RPSM11104560 Where a lifetime annuity is purchased before the normal minimum pension age