International Pension & Employee Benefits Lawyers Association


Table of Exceptions:
 Cross-jurisdictional comparison of pension withdrawal exceptions

The Table of Exceptions provides a structured comparison of the circumstances under which pension withdrawals are permitted outside normal retirement across five key jurisdictions. This resource highlights differences in eligibility rules, tax treatment, and policy design, offering practical guidance for professionals advising on or administering retirement arrangements.

If you are an IPEBLA member, you may download the table below. If you are a non-member but wish to get a copy, email us at contact@ipebla.org.

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What's covered

Drawing on contributions from England & Wales, the United States, South Africa, Australia, and Canada, the table provides a detailed side-by-side comparison of eligibility conditions, tax treatment, and regulatory considerations. Including the following scenarios:

→ Disability, terminal illness, and death benefits

→ Financial hardship and emergency expense provisions

→ Disaster recovery withdrawals

→ Education, home purchase, medical, and domestic relations exceptions

→ Additional mechanisms, such as rollovers and ESOP-related distributions

Who it's for

The Table of Exceptions is designed for pension lawyers, regulators, trustees, actuaries, accountants, and other professionals engaged in the administration or oversight of retirement arrangements.

IPEBLA members can download the table here. If you are a non-member but wish to get a copy, please email us at contact@ipebla.org.

Authors

  • Philip Bennett (U.K.)
  • Izzy Goldowitz (U.S.)
  • Michael Hayles (U.K.)
  • Dominique Hogan-Doran (Australia)
  • Chantal Manson (South Africa)
  • Paul Owens (Canada)
  • Tony Roda (U.S.)

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Call: +1 (201) 445-7007

Email: contact@IPEBLA.org

   

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