This issue deals with occupational and personal pensions, the differences between the different kinds of pension scheme, the rules that apply to how you take your benefit from a scheme and what happens if a scheme is in financial trouble. It covers defined benefit and defined contribution schemes; public service pensions, integration of occupational and social welfare pensions, personal retirement savings accounts, retirement annuity contracts and the tax treatment and regulation of pensions as well as issues relating to employer insolvency and the winding up of a scheme.
View the June 2009 Relate (pdf)
View the June 2009 Relate (Word)