| RPSM03104505 | Relevant benefit
accrual |
| RPSM03104510 | Relevant benefit accrual
in other money purchase arrangements |
| RPSM03104511 | Compensation paid to
other money purchase arrangements |
| RPSM03104515 | Relevant benefit accrual
in hybrid arrangements |
| RPSM03104520 | Relevant benefit accrual
in defined benefits and cash balance arrangements |
| RPSM03104521 | The crystallisation value
of benefits and transfers for the relevant benefit accrual test for
defined benefits or cash balance arrangements |
| RPSM03104522 | Example of the relevant
benefit accrual test for cash balance and defined benefits
arrangements |
| RPSM03104525 | Relevant benefit accrual
in defined benefits and cash balance arrangements: the appropriate
limit |
| RPSM03104530 | Relevant benefit accrual
in defined benefits and cash balance arrangements: the earnings
re-calculation value |
| RPSM03104531 | How the earnings
recalculation works for a defined benefits arrangement |
| RPSM03104532 | How the earnings
recalculation works for a cash balance arrangement |
| RPSM03104540 | Relevant benefit accrual
under enhanced protection: the post commencement earnings
limit |
| RPSM03104550 | The post commencement
earnings limit for capped members |
| RPSM03104560 | The post commencement
earnings limit for non-capped members |
| RPSM03104570 | Relevant benefit accrual:
flowchart A – has relevant benefit accrual occurred? |
| RPSM03104580 | Relevant benefit accrual:
flowchart B – earnings to be used for the earnings
recalculation test |
| RPSM03104590 | Relevant benefit accrual
in defined benefits and cash balance arrangements: example |
| RPSM03104600 | Example 1 of benefit
increases after 5 April 2006 that are not relevant benefit
accruals: low salary increases |
| RPSM03104610 | Example 2 of benefit
increases after 5 April 2006 that are not relevant benefit
accruals: early retirement factor applied |