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Defined Benefit SSAS.

The Rowanmoor Defined Benefit SSAS is an alternative way for business owners to fund for their retirement. It facilitates higher contributions, which can be used to catch-up on lost years of pension funding.

Like a traditonal defined benefit scheme, members can fund for a specific pension level at retirement – without the commitment to fund for future years of service.

The Defined Benefit SSAS allows for a maximum of 11 directors or key employees and can be used to purchase a wide range of investments, including commercial property. A popular strategy is the purchase and lease back of a business’s premises, taking advantage of scheme borrowing at up to 50% of the net fund value.

Tax advantages

Employer contributions qualify for tax relief, bringing significant savings especially where carry-forward can be utilised.

The unique targeted funding method for the scheme allows clients to manage their Lifetime Allowance limits far more effectively than with a traditional pension arrangement. A Defined Benefit SSAS is also an efficient tool for intergenerational planning; from the passing down of assets to estate planning strategies aimed at optimising fund value and maximising IHT efficiency.

Advice is recommended

The Defined Benefit SSAS is a complex product. It requires a long-term commitment to investing in a pension for the benefit of members. When evaluating your retirement funding options, it is advisable to consider several types of pension scheme. We also recommend you take regular investment advice, as fund performance might not allow for the delivery of the defined benefit.

​View the full list of permitted investments. To appoint a discretionary fund manager or stockbroker please contact us to ensure it is approved.

One of the benefits of using a self-invested pension is the ability to borrow from within the scheme. This may include borrowing to purchase commercial property or provide benefits. In the case of SSAS, a loan can be made to the principal employer. Find out more ›

A Defined Benefit SSAS can purchase and hold commercial property. Our commercial property guide summarises the factors to consider. Download PDF ›

Self-invested pensions are complex products. They offer investment flexibility and tax advantages, it’s important to understand the finer details. Visit the Pensions Technical section of this site to find out more.

additional services.


Our team of in-house actuaries offer commercially aware, understandable solutions for scheme trustees.

Actuarial services


We can assist with pension related accountancy queries from trustees of schemes not administered by us.

Scheme accountancy


Technical support, actuarial and consultancy, through to scheme documentation and administration.

Practitioner services