The Society of Pension Consultants has launched a service to provide employers with information about pensions changes being introduced from A-Day. It has published a guide entitled ‘The New Lifetime Allowance and your Benefits’ on its web site that is intended as a background to the changes tabled for April next year. The statement outlines planned primary and enhanced protection methods for funds in excess of the defined lifetime allowance for tax-privileged pensions, scheduled to be £1.5 million for the tax year 2006/2007. Additional taxes of up to 25% could be levied in the absence of protection. . The report can be downloaded from http://www.spc.uk.com/htm/Lifetime%20Allowance.pdf