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J04 - Pension Funding Options

Pension Funding Options - J04


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"Sometimes there is nothing worse than trying to study and the words just don't make sense - that's why I've found the study CD's so useful from Patterson Audio - especially when in the car or when I need to be learning in another way" Peter Brookes, Training Manager, The co-operative Independent Financial Advisers

“Thank you for your help and assistance which enabled me to pass my J04 examination in September 2009.  Having failed on two previous occasions I was determined to make it third time lucky.  With the assistance of the audio CD I was able to study in a time to suit me (i.e. driving to and from work).  The course was set out in easy to listen to /bite size chunks which made covering what is a horrible syllabus much easier.  I really feel that the CD course was the difference in me passing.”  Phil O'Connor, Director, Whitewell Financial Planning Limited

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The J04 Audio Programme.

The key areas of each module is shown below.



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 (44 minutes)
HMRC regime Part 1
Registration procedures | eligibility for tax relief | pension input period/amount | annual allowance | lifetime allowance | pension commencement lump sums | minimum pension age | benefit crystallisation events


Module 4 (26 minutes)
HMRC regime Part 2
Pre-crystallisation death benefits | investment restrictions | tax sanctions | reporting requirements
Module 5 (22 minutes)
HMRC regime Part 3
Primary protection | enhanced protection | protecting higher tax free cash entitlement | fixed protection  | 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



Module 7 (22 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 (28 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


Module 10 (29 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

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