Pension Engineering™
Preparing Your Pension for the Next Generation
For many families, pensions have traditionally been one of the most tax-efficient assets to pass to beneficiaries.
However, proposed legislative changes from April 2027 mean many clients are reviewing whether their existing pension arrangements remain appropriate as part of their overall estate planning.
Pension Engineering™ reviews how your pension fits within your wider estate and coordinates specialist advice where changes may be beneficial.
Why It Matters
Many defined contribution pensions, including SIPPs, have historically been capable of passing outside the estate for Inheritance Tax purposes, depending on legislation and scheme rules.
Future legislative changes may alter that position for many families.
This means pensions that were once regarded as highly tax-efficient may require review.
Illustrative Example
Our Approach
Estate Architect coordinates the review process with FCA-authorised pension specialists.
This may include:
Reviewing existing pension arrangements
Assessing alternative structures
Considering partial or full transfers where appropriate
Reviewing beneficiary nominations
Coordinating specialist recommendations
Managing implementation
Suitable For
Pension Engineering is suitable for clients with:
SIPPs
Personal pensions
Defined contribution pensions
Large pension values
Significant future Inheritance Tax exposure
Is Your Pension Still Working For Your Estate?
For many years, pensions have been one of the most tax-efficient assets to pass to future generations.
However, proposed legislative changes mean many existing pension strategies may now benefit from review.
A timely assessment could help identify opportunities to improve tax efficiency, review beneficiary arrangements and ensure your pension continues to support your wider estate strategy.
Estate Architect provides educational research and analysis relating to inheritance tax and estate planning concepts for UK residents. We do not provide regulated investment, tax, or legal advice and are not authorised or regulated by the Financial Conduct Authority (FCA). Where regulated advice is required, introductions may be made to authorised professionals.
© Estate Architect 2026