Personal Retirement planning Increasingly we are seeing examples where the clients' biggest asset is his pension fund. Successful businesses generate profitability but in some cases their capital value is not that great. The transference of substantial amounts of this profitability into a pension fund over the course of time can lead to the creation of large sums of money in this most tax efficient framework. The sole purpose of any pension arrangement is to provide tax free cash and income upon retirement. The correct structure of these benefits is of paramount importance and requires the most careful attention, particularly when the size of the pension fund has assumed such proportions. The traditional methods of taking tax free cash and purchasing an annuity are still available, but alongside this are a variety of flexible means of taking cash, generating income and at the same time retaining control of the funds investments. There is effectively only one opportunity to make the decision on which route to follow> The importance of making the correct decision cannot be understated and the need for advice from people who specialise in retirement planning on a daily basis is essential.