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Barnett Waddingham
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Briefings: December 2013 Archive

News on Pensions December 2013

This month's News on Pensions includes: New Funding Code of Practice, latest news from TPR and PPF, and Defined Ambition Consultation.

Fixed and Individual Protection 2014

To protect those with pension assets in excess of £1.25m, the Government had also announced that FP14 will be offered (similar to FP12 that applied when the LTA reduced from £1.8m to £1.5m in April 2012).

Pensionable Salary vs Final Pensionable Salary vs Final Remuneration

We look at approved occupational pension schemes and the differences between final remuneration, pensionable salary (also referred to as pensionable earnings or pensionable pay) and final pensionable salary.

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