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	MAIN INDEX
1	Pension Arrangements and Membership
	1.0	Introduction
	1.1	State Pensions – Basic State Pension
	1.2	State Pensions – Additional Pension
	1.3	State Earnings Related Pension Scheme – Funding Arrangements
	1.4	State Second Pension Scheme
	1.5	Contracting-Out
	1.6	Contracting-Out – Different Schemes
	1.7	Contracting-Out – Guaranteed Minimum Pension (GMP)
	1.8	Contracting-Out – Protected Rights
	1.9	Contracting-Out – Reference Scheme Test
	1.10	Final Salary Schemes (Defined Benefit schemes)
	1.11	Money Purchase Schemes (Defined Contribution schemes)
	1.12	Death Benefits Before and After Vesting
	1.13	Stakeholder Pensions
	1.14	Types of Retirement Option after 6 April 2006
	1.15	Reasons for Having Occupational Schemes and Factors that Affect Type of Scheme
	1.16	Personal Pensions (PPs)
	1.17	Public-Sector Schemes
	1.18	Multi-Employer Schemes and Centralised Schemes
	1.19	Hybrid Schemes
	1.20	Small Self-Administered Schemes (SSASs)
	1.21	Individual Arrangements
	1.22	Unapproved Arrangements
	1.23	Total Pension Input (Annual Allowance)
	1.24	Free-Standing AVC Schemes (FSAVCs)
	1.25	Voluntary and Automatic Membership
	1.26	Overseas Members and Temporary Absence
	1.27	Types of Pension Provision in the UK
	1.28	Ombudsman’s Case Study
	1.29	Some Do’s and Don’ts
2	Basic Concepts of a Trust

1.0 - Introduction

1 Pension Arrangements and Membership

1.0 Introduction 1.1 State Pensions – Basic State Pension 1.2 State Pensions – Additional Pension 1.3 State Earnings Related Pension Scheme – Funding Arrangements 1.4 State Second Pension Scheme 1.5 Contracting-Out 1.6 Contracting-Out – Different Schemes 1.7 Contracting-Out – Guaranteed Minimum Pension (GMP) 1.8 Contracting-Out – Protected Rights 1.9 Contracting-Out – Reference Scheme Test 1.10 Final Salary Schemes (Defined Benefit schemes) 1.11 Money Purchase Schemes (Defined Contribution schemes) 1.12 Death Benefits Before and After Vesting 1.13 Stakeholder Pensions 1.14 Types of Retirement Option after 6 April 2006 1.15 Reasons for Having Occupational Schemes and Factors that Affect Type of Scheme 1.16 Personal Pensions (PPs)   Group Personal Pension Schemes (GPPSs)   Self Invested Personal Pensions 1.17 Public-Sector Schemes 1.18 Multi-Employer Schemes and Centralised Schemes 1.19 Hybrid Schemes 1.20 Small Self-Administered Schemes (SSASs) 1.21 Individual Arrangements 1.22 Unapproved Arrangements 1.23 Total Pension Input (Annual Allowance).   Member’s Contributions including AVCs 1.23 Member’s Contributions including AVCs 1.24 Free-Standing AVC Schemes (FSAVCs) 1.25 Voluntary and Automatic Membership 1.26 Overseas Members and Temporary Absence 1.27 Types of Pension Provision in the UK 1.28 Ombudsman’s Case Study 1.29 Some Do’s and Don’ts

1.0 - Introduction