Pensions Matter — April 2014: HMRC offers assistance on abolition of DB contracting out

With the introduction of the single-tier pension commencing in April 2016, together with the ending of defined-benefit (DB) contracting out, HMRC has published its first in a series of Countdown Bulletins to assist employees, trustees and their advisers.

The current bulletin sets out a timeline that provides a summary of HMRC’s plans, which will need to be followed in order to facilitate the ending of DB contracting out…

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