RPSM03104500 - Technical Pages: Protecting pension rights from tax charges: Enhanced protection: Relevant benefit accrual: Contents

Relevant benefit accrual: Contents

RPSM03104505Relevant benefit accrual
RPSM03104510Relevant benefit accrual in other money purchase arrangements
RPSM03104511Compensation paid to other money purchase arrangements
RPSM03104515Relevant benefit accrual in hybrid arrangements
RPSM03104520Relevant benefit accrual in defined benefits and cash balance arrangements
RPSM03104521The crystallisation value of benefits and transfers for the relevant benefit accrual test for defined benefits or cash balance arrangements
RPSM03104522Example of the relevant benefit accrual test for cash balance and defined benefits arrangements
RPSM03104525Relevant benefit accrual in defined benefits and cash balance arrangements: the appropriate limit
RPSM03104530Relevant benefit accrual in defined benefits and cash balance arrangements: the earnings re-calculation value
RPSM03104531How the earnings recalculation works for a defined benefits arrangement
RPSM03104532How the earnings recalculation works for a cash balance arrangement
RPSM03104540Relevant benefit accrual under enhanced protection: the post commencement earnings limit
RPSM03104550The post commencement earnings limit for capped members
RPSM03104560The post commencement earnings limit for non-capped members
RPSM03104570Relevant benefit accrual: flowchart A – has relevant benefit accrual occurred?
RPSM03104580Relevant benefit accrual: flowchart B – earnings to be used for the earnings recalculation test
RPSM03104590Relevant benefit accrual in defined benefits and cash balance arrangements: example
RPSM03104600Example 1 of benefit increases after 5 April 2006 that are not relevant benefit accruals: low salary increases
RPSM03104610Example 2 of benefit increases after 5 April 2006 that are not relevant benefit accruals: early retirement factor applied