Relevant Benefit Accrual Test- Enhanced Protection

Hi everyone!

Can anyone explain how the earnings recalculation test works within the relevant benefit accrual test? Does it apply if the member left the scheme a while ago?

I am trying to work out if a client with lose their enhanced protection by transferring their DB scheme. I have calculated the indexed amount but believe there are two tests that are required.

Any input would be greatly appreciated and apologies if this is a very simple question!

Thanks :-)


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