Trusts: Advisers' IHT on pensions questions answered

Is there a trust or other means of taking the pension fund outside of the IHT calculation? First, it's important to remember that any unused funds on a member's death will not be treated as part of their estate until 6 April 2027 and beyond. Where the funds pass to the member's spouse or registered civil partner, it will be IHT-free. Charity Lump Sum Death Benefits are also exempt, as are ongoing annuity payments in the form of a contingent annuity and dependents scheme pension payments (income paid on death from a defined benefit scheme). Death in service payments have also been confi...