The factsheets cover the key pension topics:

• Additional Voluntary Contributions (AVCs)
• Age discrimination and pension schemes
• Annual allowance
• Civil partners
• Compliance
• Consultation
• Contracting out
• Corporate actions
• Cross-border pension schemes and the IORP Directive
• Death benefits
• Debt on employer (s75)
• Disputes
• Employer financed retirement benefit schemes (EFRBS)
• Family leave
• Financial Assistance Scheme (FAS)
• Financial planning for retirement
• Funding defined benefits
• Governance and internal controls
• Inheritance tax
• International
• Investments
• Lifetime allowance
• Limited price indexation
• Lump sums other than on death
• Member-nominated trustees and directors (MNTs and MNDs)
• Modification of subsisting rights (s67)
• Pension payment options
• Pension Protection Fund (PPF)
• Pension protection on transfer of employment (TUPE)
• Pensions Ombudsman
• Pensions Regulator
• Pre-budget report 2006
• Refunds on short service
• Registration
• State pensions
• Surplus
• Tax relief and contributions
• Transfers
• Transitional protection
• Trustee knowledge and understanding
• Unauthorised payments
• Winding up

Additional factsheets will be published as necessary.