| Disc 1 |
|
Module 1 (15
minutes)
J04 and Exam technique |
Structure
of the Diploma exam | exam preparation | 6
golden rules in the exam |
Module
2 (8 minutes)
AF3 and the Advanced Diploma |
Structure
of the Advanced Diploma exam | J04 and J05
| tips on how to approach Advanced Diploma
exams |
Module 3 (39
minutes)
HMRC regime Part 1 |
Registration
procedures | eligibility for tax relief |
lifetime allowance | annual allowance | special annual allowance | pension
commencement lump sums | minimum pension age
| crystallisation events |
| Disc 2 |
|
Module 4 (28 minutes)
HMRC regime Part 2 |
Pre-crystallisation death benefits
| investment restrictions | tax sanctions
| reporting requirements |
Module 5 (20 minutes)
HMRC regime Part 3 |
Primary protection | enhanced
protection | protecting higher tax free cash
entitlement | applying for protection |
Module 6 (18 minutes)
Defined contribution pension schemes |
Contribution structures | benefits: death, ill health and early retirement | investment strategies | statutory money purchase illustrations |
| Disc
3 |
|
Module 7 (23 minutes)
Defined benefit pension schemes |
Defined benefit scheme structures
| topping-up benefits | variations: defined
cash, career average, hybrid and integrated
schemes | calculating scheme liabilities (ongoing, ISA19, insolvency) | trustees/employers options for rectifying a deficit |
Module 8 (31 minutes)
State pensions |
NI contributions | basic state pensions | BR19 | deferral options | S2P | graduated pensions | SERPS | pension credit | Pensions Act 2007 |
Module 9 (23 minutes)
The legal framework for pensions |
Pension Acts | regulation of pensions | pension protection fund, fraud compensation fund and financial assistance scheme | stakeholder pension provision | types and duties of trustees | EU law |
| Disc 4 |
|
Module 10 (27 minutes)
Early leavers and transfers
|
Rights and options of early
leavers | revaluation of deferred benefits
| principles of transfer value calculations
| transfer value analysis system | critical
yields | transfer club |
Module 11 (26 minutes)
Key pension accumulation issues
|
Assessing pension contributions | salary sacrifice | pension versus non pension vehicles | SIPPS | personal accounts | pensions and divorce (offsetting, earmarking, sharing) | changes to state pensions |
Module 12 (21 minutes)
Crammer module
|
The summaries from the previous modules |
- Click here to listen to a sample module
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