Pensions Glossary

Pensions Glossaries are the perfect starting point if you want to read up on a particular subject. If you know what you are looking for, choose the first letter on the A-Z below or use the search function.

Pensions Glossary

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Early leavers (DB): Basics

The rights of early leavers depend on how long they have been a member of the scheme before leaving... More

Early leavers (DC): Basics

Members with "qualifying service" which begins on or after 1 October 2015 are only entitled to a refund... More

Employer Debt: Basics

Under section 75 and section 75A of the PA95, where the value at the trigger time of a DB scheme's assets is... More

Employer Debt: Employment Cessation Events

A debt calculation is triggered when an employer has ceased to employ at least one person who is an... More