Briefing note: Removing the annuity requirement for pensions
Within this free 10-page briefing note, we describe the new rules for deferring pension benefits past age 75.
We also look at the treatment of unsecured pensions (income drawdown) from 6th April 2011 and the introduction of a Minimum Income Requirement (MIR) for people wanting to draw unlimited income from their pension funds in retirement.
Finally, we consider changes to the taxation of death benefits from unsecured pensions and a series of other pension changes that are taking place over the next couple of years.
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