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"This pension arrangement became a symbolic issue, and the focus of unprecedented media and political attention, " he said in a statement.
BBC: RBS boss does 'the right thing'
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If they are from a personal pension arrangement then they can be similarly cashed in but only on two occasions in any individual's lifetime.
BBC: Pension planning: When to take a cash lump sum
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The proposed rules say the partial pension arrangement can't begin until an employee reaches 59.5 years old--an age based on current penalties for early distributions from retirement plans.
FORBES: Work (Part Time) Until You Drop
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Fewer people have any kind of formal pension arrangement.
BBC: Ageing populations and fewer workers strain pensions
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Moving on to small private pensions, you may be able to take relatively small pension savings wholly in cash under an arrangement known as "trivial commutation".
BBC: Pension planning: When to take a cash lump sum
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Generally, it is the soft dollar broker who has misinformed the pension fund or money manager regarding the propriety of a proposed soft dollar arrangement.
FORBES: Soft Dollar Zone: A Sensitive Area (January 1, 1997)
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The government wants public sector workers to pay more towards their pension schemes, retire later and accept a pension based on a "career average" salary, rather than the current arrangement based on their final salary.
BBC: SNP and Plaid attack public sector pension plan
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The department has said that pensioners who chose to move to a country without a reciprocal pensions arrangement would have been aware of what it would mean for their state pension.
BBC: UK expats lose pension freeze appeal
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In this three-way arrangement, unionized workers in key industries get high wages, guaranteed employment, rich pension systems and government protection from competition from younger and foreign workers.
FORBES: Coyote Den
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If pensioners have moved to countries with a reciprocal arrangement - such as in the European Union or the United States - then they receive pension increases.
BBC: UK expats lose pension freeze appeal