Our J0 examination Revision e-Workbooks are designed to be affordable solutions to Advisers and other financial services professionals to help them pass their Level 4 exams.

At the end of this unit, candidates should be able to demonstrate an understanding of the:

• the HM Revenue and Customs (HMRC) tax regime for pensions with particular reference to the accumulation of retirement funds;

• the State retirement benefits available, including the risks and suitability of contracting out of the State Second Pension;

• the legal framework for pensions;

• the features of defined contribution pension schemes;

• the features of defined benefit pension schemes;

• the choices faced by early leavers and the use of transfer value analysis;

• key issues in pension accumulation.