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Article

Nabarro LLP | United Kingdom | 28 Sep 2011

Drawdown: guidance for scheme administrators on assessing the MIR

Scheme members wishing to take advantage of the new flexible drawdown arrangements, which allow members to delay securing a pension beyond age 75, need to demonstrate to the Scheme Administrator (usually the trustees) that they have a minimum annual income of at least £20,000 referred to as the Minimum Income Requirement (MIR).

Article

Nabarro LLP | United Kingdom | 25 May 2011

Annual Allowance: not too late to change the pension input period

In January we issued a briefing explaining the changes to the Annual Allowance which will affect all Pension Input Periods (PIPs) ending on or after 6 April 2011.

Article

Nabarro LLP | United Kingdom | 18 Jan 2010

Minimum pension age increasing to 55 from 6 April 2010: be prepared

At the moment, the earliest age from which most pension scheme benefits can be drawn without attracting tax penalties is 50.

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