On 6th April 2006 the Government are introducing sweeping changes to the current rules and practice on pension arrangements.

The key difference will be that there will no longer be a myriad of contribution and benefit levels according to the type of pension you have and the date you joined it, one single regime will cover all. Well, that’s the theory anyway!

Whatever your position, whether you are in a company pension scheme, have your own private pension or have clients or employees who will be affected by these changes there are some important matters that should be considered in the run up to the new regime.

The documents below outline some of the key issues

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