The Government is consulting on pension transfers and early exit charges (i.e. charges imposed where a member takes a transfer value or accesses his benefits before the scheme's normal retirement date).  The background to the consultation is the Government's desire to ensure that scheme members can access the post-6 April 2015 pension flexibilities easily and at reasonable cost.  The Government seeks views on whether some exit charges are disproportionate and act as a barrier to accessing pension flexibilities.  It also seeks views on whether there are ways of making the transfer procedure smoother and more efficient.  Views are specifically sought on the impact of the requirement for financial advice before making a transfer from a defined benefit to a defined contribution arrangement, and whether the process for seeking advice could be simplified.  The consultation closes on 21 October 2015.