Executive pension provision: market practice

Resource type: Article

Status: Published on 13-Dec-2006

Jurisdictions: England, Scotland, Wales

This note looks at market practice in relation to executive pension arrangements, bearing in mind the legislative changes brought about by the Pensions Act 2004 and the Finance Act 2004.

KPMG LLP

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Resource information

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Resource ID: 7-206-3983
Published: 13-Dec-2006
Products: PLC UK Pensions, PLC UK Public Sector

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Related content

Topics

Employers and Occupational PensionsEmployers and Occupational Pensions (http://employment.p01del.practicallaw.com/2-308-5967)
Miscellaneous: Pensions and Retirement BenefitsMiscellaneous: Pensions and Retirement Benefits (http://employment.p01del.practicallaw.com/1-103-1340)
Pensions and EmploymentPensions and Employment (http://employment.p01del.practicallaw.com/4-379-8239)

Practice note: overview

Pension Protection Fund: overview Pension Protection Fund: overview (http://publicsector.practicallaw.com/topic7-205-4460)
Pensions tax: overview Pensions tax: overview (http://publicsector.practicallaw.com/topic6-204-0440)

Practice note

Scheme-specific funding Scheme-specific funding (http://publicsector.practicallaw.com/topic7-203-0742)

Glossary

ABI ABI (http://publicsector.practicallaw.com/topic2-107-5814)
Annual allowance Annual allowance (http://publicsector.practicallaw.com/topic6-201-6478)
Cash equivalent transfer value (CETV) Cash equivalent transfer value (CETV) (http://publicsector.practicallaw.com/topic7-206-3997)
Defined benefit (DB) pension scheme Defined benefit (DB) pension scheme (http://publicsector.practicallaw.com/topic0-107-7545)
Earnings cap Earnings cap (http://publicsector.practicallaw.com/topic0-200-3186)
Employer-financed retirement benefits scheme Employer-financed retirement benefits scheme (http://publicsector.practicallaw.com/topic6-205-6493)
Enhanced protection Enhanced protection (http://publicsector.practicallaw.com/topic4-204-0653)
Funded unapproved retirement benefit schemes (FURBS) Funded unapproved retirement benefit schemes (FURBS) (http://publicsector.practicallaw.com/topic2-201-2613)
Lifetime allowance Lifetime allowance (http://publicsector.practicallaw.com/topic8-201-6477)
Limited price indexation (LPI) Limited price indexation (LPI) (http://publicsector.practicallaw.com/topic8-206-3992)
Occupational pension scheme Occupational pension scheme (http://publicsector.practicallaw.com/topic8-107-6900)
Pension Protection Fund (PPF) Pension Protection Fund (PPF) (http://publicsector.practicallaw.com/topic7-205-4059)
Personal pension scheme Personal pension scheme (http://publicsector.practicallaw.com/topic4-107-7001)
Primary protection Primary protection (http://publicsector.practicallaw.com/topic4-204-0648)
Unfunded unapproved retirement benefits schemes (UURBS) Unfunded unapproved retirement benefits schemes (UURBS) (http://publicsector.practicallaw.com/topic7-200-3625)

Executive pension provision: market practice

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