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  2. Qualifying recognised overseas pension scheme - Wikipedia

    en.wikipedia.org/wiki/Qualifying_Recognised...

    An important change also introduced in 2015 was the ability for QROPS to be able to offer Flexible Drawdown, in line with the change in British pension legislation. This was introduced but restricted to QROPS jurisdictions within the EU. This has left main QROPS jurisdictions like the IOM and Gibraltar unable at this time to offer Flexible ...

  3. Income drawdown - Wikipedia

    en.wikipedia.org/wiki/Income_drawdown

    For flexible drawdown declarations made on or after 27 March 2014, the amount is £12,000. [2] Flexi-access drawdown - is a form of income drawdown introduced in 2015, which removing a number of the restrictions for those wishing to access their pensions. The flexi-access drawdown permits unlimited withdrawals from the pension fund from the age ...

  4. Personal pension scheme - Wikipedia

    en.wikipedia.org/wiki/Personal_pension_scheme

    On 6 April 2015, new pension rules for drawdown giving greater flexibility came into effect. They apply to people aged from 55 (57 from 2028) with private pensions, where they and/or their employers have saved up a pot of cash for retirement, technically known as a "defined contribution" or "money purchase" pension scheme.

  5. Self-invested personal pension - Wikipedia

    en.wikipedia.org/wiki/Self-invested_personal_pension

    The pensions industry has gravitated towards four industry terms to describe generic SIPP types: Deferred. This is effectively a personal pension scheme in which most or all of the pension assets are generally held in insured pension funds (although some providers will offer direct access to mutual funds). Self-investment or income withdrawal ...

  6. Retirement spend-down - Wikipedia

    en.wikipedia.org/wiki/Retirement_spend-down

    The appeal of retirement age flexibility is the focal point of an actuarial approach to retirement spend-down that has spawned in response to the surge of baby boomers approaching retirement. The approach is based on personal asset/liability matching process and present values to determine current year and future year spending budget data points.

  7. Defined benefit pension plan - Wikipedia

    en.wikipedia.org/wiki/Defined_benefit_pension_plan

    Defined benefit (DB) pension plan is a type of pension plan in which an employer/sponsor promises a specified pension payment, lump-sum, or combination thereof on retirement that depends on an employee's earnings history, tenure of service and age, rather than depending directly on individual investment returns. Traditionally, many governmental ...