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Overview

Some members of pension schemes had benefits worth more than the LTA when it came into force on 6th April 2006. So that members were not disadvantaged, transitional rules were introduced to allow them to protection a benefit entitlement under the previous rules.

People could choose this transitional protection on their pre 6th April 2006 benefits if:

  • They were above or close to the LTA
  • They were divorced before 6th April 2006 and want to protect benefits from a pension credit

If it not possible to register for transitional protection in respect to pre A day benefits. The two forms of protection that apply to pre A day benefits are:

  • Primary Protection
  • Enhanced Protection