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...

Early leavers (DC): Basics

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

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...

Employer Debt: Employment Cessation Events

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