Risk Management - Early Retirement Exercises

Early Retirement Exercises (NEW!)

An early retirement exercise can be offered to both deferred and active members of a defined benefit scheme over the age of 55 and these members have a right to commute part of their pension for a tax free cash lump sum. Taking this tax-free cash now accelerates the payment of benefits out of the scheme and reduces the risks, such as investment and longevity risk, and liabilities associated with a defined benefit scheme.

This video looks at these exercises and why a large number of early retirements can reduce the risks associated with a defined benefit pension scheme. Please click on the image above to view the training video or click here to download a printer-friendly PDF version.

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-	Risk Management - Bulk Annuities
-	Risk Management - Longevity Swaps
-	Risk Management - Pension Increase Exchange
-	Risk Management - Early Retirement Exercises
-	Risk Management - Enhanced Transfer Values
-	Risk Management - New Benefit Design
-	Scheme Funding
-	Accounting for Pension Schemes
-	PPF Levy Advice
-	The Pensions Regulator: Anti-avoidance powers