A DAY
Primary and Enhanced protection from A-Day 06-04-2006 must have bee taken by 2009
Always look for the Verb in a question ie EXPLAIN
Always give as much detail as you can
MORE is better.
Imediate retirement quotation from the scheme.
Always ask for one and details of how they arrived at it ie the early retirement factors.
UFPLS
Uncrystalised Funds Pension Lump Sum
Cannot be taken When?
Has Primary or Enhanced protection where the cash sum is 375k or above
Has protected TFC of above 25%
LTA enhancement factor is less than 25%
Small Pots Payments
10k or less
NOT testded against LTA
Dont trigger MPAA
uncrys 25% the 75% taxed as Inc
crystalised all taxed as Income