The introduction of the Social Security Act 1973 (SSA 73), saw a significant improvement in the members retirement benefits within an employers pension scheme. Prior to this Act members had no statutory rights to any benefits accrued in an occupational pension scheme for early leavers. When the Act was introduced on 6 April 1975 it allowed for the preservation of a members pension rights, known as preserved benefits, after 5 years of service and would include both employee and employer contributions.

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If the pension is a money purchase scheme such as a stakeholder personal pension, the quotation from the provider will show the actual value of the pension after charges and this report cannot be used in these cases. The following are Defined Benefit schemes available for the public and private sectors showing different cases of age, earnings, years in scheme and actual valuations the Actuarial Report has produced.