Using pensions to mitigate IHT

Aim

To help practitioners understand pensions in respect of inheritance tax and the ways and means in which clients can mitigate their inheritance tax bills using pensions as part of a wider estate planning strategy.

Outcome

Participants will be better equipped to give estate planning advice in relation to pension contributions and withdrawals.

Agenda

• • An introduction to the different types of pensions
  • The rules on pension contributions
  • The rules regarding pensions and inheritance tax
  • A detailed look at what happens upon death to an untouched pension compared to a pension which has been used to fund retirement.