Pensions Glossary
Search the Pensions Glossary by selecting the first letter of your topic:
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