RPSM09104900 - Technical Pages: Member benefits: Lump sums: Trivial commutation lump sum: Contents

Trivial commutation lump sums: Contents

RPSM09104910When benefits may be commuted on grounds of triviality
RPSM09104920What pension rights are measured against the commutation limit
RPSM09104930What benefits may be commuted on the grounds of triviality?
RPSM09104940Level of trivial commutation lump sum that may be paid
RPSM09104950The nominated date for valuing pension rights and the commutation period
RPSM09104960The 12 month commutation period
RPSM09104970Conditions that must be met in order for a trivial commutation lump sum to be paid
RPSM09104980Valuing pension rights for trivial commutation purposes: relevant crystallised pension rights
RPSM09104990Valuing relevant crystallised pension rights - crystallisation of benefits on or after 6 April 2006
RPSM09105000An example of valuing benefits that have been crystallised on or after 6 April 2006
RPSM09105010Valuing relevant crystallised pension rights that were in payment on 5 April 2006 for trivial commutation purposes
RPSM09105020An example of valuing benefits that were in payment on 5 April 2006
RPSM09105030Valuing pension rights: uncrystallised rights
RPSM09105040Process the scheme administrator must go through before paying out a trivial commutation lump sum
RPSM09105050Payment of a trivial commutation lump sum: example 1
RPSM09105060Payment of a trivial commutation lump sum: example 2
RPSM09105070Contributions or accrual after the nominated date
RPSM09105080Taxation of a trivial commutation lump sum