Valuation of pension rights

Antonia Ramm and Christopher Eames

Wealth and Policy, Working Paper 142

30 Oct 2020

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The paper discusses approaches to the valuation of pension rights, covering both Defined Contribution (DC) and Defined Benefit (DB) schemes, but excluding the state retirement pension. The paper begins with an overview of the general principles regarding the taxation of pensions in the UK. It then considers several approaches to valuation for tax and non-tax purposes addressing DC and DB schemes in turn. Finally, the paper reviews international experience of pensions valuation and the tax treatment of pension assets in the context of a wealth tax.

DOI: 10.47445/142
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