Adviser > Technical Central > Pre simplification > PersonalPension/Stakeholder > Personal Pensions and Stakeholder Pensions
Personal Pensions and Stakeholder Pensions
The content of this page is based on our understanding of how pensions worked before A-Day, the 6 April 2006, and is provided for reference only.
Pensions Update 149 - PPs - Tax Charge On Lump Sum On Death In Drawdown - A summary of the changes announced by the Inland Revenue in Pensions Update 149
Civil Service Pensions - Partnership Pension Account - An overview of the Civil Service Partnership Pension Account
Contributing To A Personal Pension Or Stakeholder Plan After Moving Abroad - When and what can you pay to a personal pension or stakeholder plan when you move abroad? Our analysis explains
Triviality Rules Under Personal Pension And Stakeholder Schemes - Triviality Explained
The New Defined Contribution (DC) Regime - The New Defined Contribution (DC) Regime was effective from 6 April 2001. The main provisions are outlined here
Pension Update 138 - Minor changes made to the IR76 Personal Pension Schemes Guidance Notes
Pensions Update 139 - This update covers a number of revisions to the IR76 Personal Pension Schemes Guidance Notes
Pensions Update 140 - Minor amendments made to the IR76 Personal Pension Schemes Guidance Notes
Pensions Update 144 - The IRSPSS have published new versions of the Personal Pension & Stakeholder Schemes Model Rules
AVC or FSAVC Vs Concurrent PP or Stakeholder Plan - Concurrency delivered a choice for some OPS members. This analysis explains, and gives details of, the areas that affect this choice
Personal Pension Transfers - Death Benefits Restriction Can Now be Avoided - This analysis explains how a 'regulated individual' can obtain a death benefit of 100% of the fund value under a personal pension/stakeholder plan, as opposed to 25%
Relevant Earnings and Net Relevant Earnings - What are relevant and net relevant earnings? This factsheet explains
For professional advisers only
