| RPSM11104610 |
BCE 5: where a member reaches age 75 without taking all their entitlements under a defined benefits arrangement |
| RPSM11104620 |
Calculating the amount crystallising through BCE 5 |
| RPSM11104630 |
Examples of how the amount crystallising through BCE 5 is calculated |
| RPSM11104640 |
Why a money purchase arrangement is not covered by BCE 5, and where a member reaches age 75 before 6 April 2011 having previously designated funds as available to provide an unsecured pension (BCE 5A) and where all or part of the funds in the arrangement have not been crystallised (BCE 1) |
| RPSM11104645 |
Why a money purchase arrangement is not covered by BCE5, and where a member reaches age 75 on or after 6 April 2011 having previously designated funds as available to provide an unsecured pension (BCE 5A) and where all or part of the funds in the arrangement have not been crystallised (BCE 5B) |
| RPSM11104650 |
BCE 5 and BCE 1: where a member reaches age 75 before 6 April 2011 without taking their entitlement under a hybrid arrangement |
| RPSM11104655 |
BCE 5B: where a member reaches age 75 on or after 6 April 2011 without taking their entitlement under a hybrid arrangement |
| RPSM11104660 |
An example of what happens where a member reaches age 75 before 6 April 2011 without taking their entitlement under a hybrid arrangement |
| RPSM11104665 |
An example of what happens where a member reaches age 75 on or after 6 April 2011 without taking their entitlement under a hybrid arrangement |
| RPSM11104670 |
Whether a scheme administrator should apply a lifetime allowance charge when a member reaches age 75 but cannot be contracted or is untraceable |
