Nearly three-quarters of employers have not offered an alternative pension or other benefits to employees affected by the lifetime allowance limit brought in under pensions simplification legislation in April 2006. Buck Consultant's fourth annual Key pensions issues survey 2006 also found that, of the 27% of respondents that have made additional arrangements for these staff, 83% offer a cash alternative. A further 81% in this group allow employees to take advantage of the higher tax-free cash allowance, which reduces their ongoing pension commitment.