Executive Pension Plan (EPP)
This is a money purchase occupational pension scheme for the individual. It comes under the same rules as any other occupational pension scheme (see defined contribution scheme).
An EPP is often (but not exclusively) offered by insurance companies as a low cost option in comparison to other types of occupational schemes.
EPPs offer less investment choice than more bespoke schemes such as SSASs and do not give the ability to invest in the individuals' company.
