A: It is true to say that, under the current Inland Revenue rules, it is not possible for a member of a company pensions scheme to transfer their AVC fund, without also transferring their main scheme benefits.

We understand however from the Inland Revenue that, whilst the Green Paper does not go into much detail, there is a general intention to remove as many restrictions on the movement or transfer of pensions as possible. We hope, therefore, that CW will be able to transfer his AVCs on their own when definite proposals are brought in, which will not be before April 2004.

A: Whether it is worthwhile for "A" to continue to pay into his/her stakeholder pension is very much an individual decision. However the idea that stakeholder pensions have not been very successful has been floated mainly due to the fact that their take up rate has been lower than the government had wished.

This does not mean that the concept of a stakeholder pension is a bad idea. The 1% cap on the amount that the stakeholder pension provider can charge for managing the scheme remains a good thing. Furthermore, the flexibility of stakeholder pensions, through advantages such as the fact that there can be no charge for transferring the benefits to another scheme, still applies.

There are no proposals in the green paper which would mean that stakeholder pensions should cease, or that there are any new alternatives to stakeholder. It is generally thought however that, where an individual is offered the opportunity to join a company pension scheme, it would be in their interest to do so.

The Inland Revenue's proposals of creating one new tax regime mean that it would be much easier for people to mix and match their pension arrangements, so it would be possible for anybody to contribute to a company pension scheme and a stakeholder pension at the same time. The level of the contribution limit for all pensions in any year would be much more flexible at a 100% of their total earnings (subject to a maximum of �200,000), or �3600, whichever is the higher.

A: The answer to Alan's question is that people do still receive the basic State pension when they opt out of the second State pension (as the State Earnings Related Pension Scheme is now called)

The level of basic State pension you receive depends upon your National Insurance contribution record. Anyone can obtain a forecast of their State pension entitlements by filling in a form called the BR19. If you call the Department for Work and Pensions Forecasting Dept on 0845 3000 168, they will assist you in completing the necessary forms over the phone, and then send you details of your forecast in the post within a target of the next 40 working days.

A: Unfortunately for Fiona, TUPE does not currently cover pension rights.

There are proposals in the green paper however, that pension rights should be brought within the protection of TUPE (along with some different proposals on how this should be done).

It is unlikely that they will assist Fiona however, as they are unlikely to be retrospective.

Fiona should receive details of her pension options from the Trustees of the EDS Pension Scheme within 2 months of leaving service. They would normally be (assuming she has over 2 years service) to leave the benefits in the EDS scheme, or to transfer them to another pension arrangement.

A: The Financial Services Compensation Scheme (FSCS) has been established to safeguard the assets of an insurance company, should it become insolvent.

If your insurance company were to become insolvent, the FSCS would initially try to secure continuity by transferring your policy to another insurer. If this was not possible, the FSCS will pay you a sum equal to 100% of the first �2,000 of your policy plus 90% of the remaining guaranteed value of your policy.

It is therefore not necessary to take out personal insurance to cover your insurer's insolvency. In fact, we are not aware that such insurance exists.

A: To qualify for the minimum basic state pension when you reach your 65th birthday, you will need to have paid, or been credited with having paid, relevant National Insurance Contributions for at least 11 years of your working life. Relevant National Insurance Contributions include those paid in the UK and also some other countries, of which Switzerland is one.

Therefore, if you are paying National Insurance contributions in Switzerland, you may be building up an entitlement to the UK state pension. However, your Swiss contributions will only be eligible if you are residing in the UK when you reach 65. Otherwise they will go towards your Swiss state pension.

Anyone can obtain a forecast of their State pension entitlements by filling in a form called the BR19. If you call the Department for Work and Pensions Forecasting Dept on 0845 3000 168 (this is the number from the UK), they will assist you in completing the necessary forms over the phone, and then send you details of your forecast in the post within a target of the next 40 working days.

A: Currently the minimum state pension is �18.13 a week (2002/03) where the individual has paid at least a quarter of the qualifying years needed for a full pension. If you retire with less than a quarter, you will not get any basic state retirement pension. However, if you are a married woman with not enough National Insurance contributions to qualify for a basic state pension, it is possible to claim on your husband's contribution record. This could give you up to 60% of the full basic state pension, but you would need to wait until your husband had reached state pension age and claimed his pension.

The Inland Revenue has produced a leaflet that provides more information. It is titled 'National Insurance contributions for women with reduced elections' and can be obtained from your local Inland Revenue Office.

A: At the moment the Green Paper are a set of proposals, which may or may not be implemented. However, any changes are unlikely to be retrospective and therefore Mr Hoskin's entitlement would be unaffected.

A: By making good the missing year of contribution, your wife would receive a guaranteed amount of pension from the state. She can obtain a leaflet called "Voluntary NI contributions (CA08)" by telephoning 0115 974 1670, or enquire from her nearest Inland Revenue Office the level of payment needed and the amount of pension she would receive in return. It is normally only possible to do this within six years.

However, she may want to think about getting some financial advice as there are other savings options that she may want to consider, for example by maximising contributions into any existing private pension plan arrangements.

Remember, advice will come at a cost.

A: By cease I assume David means die. If you die before retirement in a personal scheme, the value of your fund will be used to provide benefits for your beneficiaries. However, you need to check as some old style schemes were set up on the basis of giving no return on death.

If you are in a company scheme, a lump sum and spouses pension may be paid. Sometimes children's pensions as well. If you are no longer with the company and have a deferred pension, there will usually only be a refund of your own contributions, often without interest, and maybe a small spouses pension payable. You need to check with the scheme what the situation is.

If you are drawing your pension, then usually a lump sum will be paid if you die within five years of the pension being paid. The lump sum is the unpaid balance of the first five years of your pension. Normally a spouses pension will also be paid. The spouses pension is usually 50% of your own. Again check with the scheme if you are receiving a pension from a personal pension plan, you need to check your policy as to what is payable.

A: Taking more pension or more cash is a personal decision dictated by your own circumstances and you will need to take financial advice for which you will expect to pay. Once you have become a pensioner of the scheme, you currently are in the top priority category should the scheme be stopped and wound-up.

If the company is solvent at that point, it must guarantee your pension but if it is insolvent, it will depend on the amount of money in the fund. However, given that you are in the top priority class, you should be okay unless these rules change.

A: The Inland Revenue currently will not allow you to draw a pension from an occupational scheme while you are working for the employer to whom the scheme relates. The situation is likely to change from April 2004 when new proposed Inland Revenue rules are expected to come into play.

Alternatively you can defer drawing your pension until your short-term contract expires.

One other choice is to take a transfer to a personal or stakeholder scheme and take your benefits early from that scheme. This is allowable but it could cost you. You will need financial advice before you would take this option.

The opinions expressed are Malcolm's, not the BBC's. The answers are not intended to be definitive and should be used for guidance only. Always seek professional advice for your own particular situation.