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This module assumes a level of knowledge which has been
examined to at least J04 and J05 level. The examination follows
the standard advanced diploma examination and deals with the following
matters:
- HM Revenue & Customs tax regime for pensions;
- Legal framework of pensions;
- Legacy issues arising from the previous regime;
- Features and risks of defined contributions
and defined benefit pension schemes;
- State retirement benefits;
- Choices facing early leavers, transfer value
analysis and transfer advice;
- Various options for drawing income –
their features, risks and tax treatment;
- Different needs and solutions available to
personal and corporate customers.
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