RPSM11104000 - Technical Pages: Lifetime allowance: Valuing benefits on BCEs: Contents

Valuing benefits on benefit crystallisation events: Contents

RPSM11104010Overview
RPSM11104050Valuing an unsecured pension (BCE 1)
RPSM11104200Valuing a scheme pension (BCE 2)
RPSM11104300Where a scheme pension in payment is augmented (BCE 3)
RPSM11104450Where a scheme pension paid early on incapacity ceases (BCEs 2 and BCE 3
RPSM11104500Where a lifetime annuity contract is purchased under a money purchase arrangement (BCE 4)
RPSM11104600Where a member reaches age 75 without taking their entitlement under an arrangement (BCE 5 and BCE 1) or having secured a pension (BCE 5A)
RPSM11104700Payment of a relevant lump sum (BCE 6)
RPSM11104800Payment of a relevant lump sum death benefit (BCE 7)
RPSM11104850Transfer to a qualifying recognised overseas pension scheme (BCE 8)
RPSM11104900Pensions in payment on 6 April 2006 (pre-commencement pensions) and the lifetime allowance