Pensions

1. [Employer-funded pension advice](https://library.croneri.co.uk/po-heading-id_bGMTxsW3k0OqKUWsHNPFkQ)

2. [Accessing pension savings](https://library.croneri.co.uk/po-heading-id_F6q0qunEsU6C9y6ud-WKpA)

2.1. The 25% rule

2.2. Purchasing an annuity

2.3. Flexi-access drawdown

2.4. Uncrystallised funds lump sum

2.5. Deferral

2.6. Money purchase annual allowance

2.7. Accessing smaller pension pots

3. [Advising the client](https://library.croneri.co.uk/po-heading-id_64OmNLue5kC7_4YficaJJg)

4. [Other forms of saving for retirement](https://library.croneri.co.uk/po-heading-id_G0DWwvKQ1kqSienfqbmx_g)

5. [State provision](https://library.croneri.co.uk/po-heading-id_0YOlOE0Dp0euRqBisMietA)

5.1. The single-tier pension

5.2. Voluntary NICs

5.3. State pension age

5.4. Deferring state pension

5.5. The pension credit

6. [Pension saving](https://library.croneri.co.uk/po-heading-id_nrBNYAWH60C5svZoMbIY_g)

6.1. Tax relief for pension contributions

6.2. Annual allowance

6.3. Lifetime allowance

6.4. Auto enrolment

6.5. Method of tax relief

6.6. Salary scarifice

6.7. Employer-financed retirement benefit schemes

6.8. Refunds of contributions

7. [What happens to a pension on death?](https://library.croneri.co.uk/po-heading-id_mZ92Jcfwuk2JufSfYufs0g)

7.1. State pension

7.2. Other pension savings

8. [What happens to a pension on divorce?](https://library.croneri.co.uk/po-heading-id_9gwtT4A110KReSJBv7M_5A)

8.1. State pension

8.2. Other pensions

8.2.1. Pension debits

8.2.2. Pension credits