Pension tax simplification, often simply referred to as "pension simplification" and taking effect from A-day in 6 April 2006 was a policy announced in 2004 by the Labour government to rationalise the British tax system as applied to pension schemes. The aim was to reduce the complicated patchwork of legislation built-up by successive administrations which were seen as acting as a barrier to the public when considering retirement planning. The government wanted to encourage retirement provision by simplifying the previous eight tax regimes into one single regime for all individual and occupational pensions.

Broadly the new regime allows considerable freedom in the tax relievable contributions that may be made to pension schemes, and the assets in which they may be invested. It also however caps the size of tax favoured pension fund that may be accumulated by an individual. This 'lifetime allowance' was set at £1.6M for 2007–08. Funds accumulated in excess of the lifetime allowance are subject to a tax charge of 55%. Transitional protection provisions were made for individuals who had already accumulated pension funds in excess of this amount.

James Louis "Jim" Chapman (born March 8, 1945 in Washington, D.C.) is an American business and political leader. From 1985 to 1997, he served as Democratic Congressman representing the Texas's 1st congressional district in the United States House of Representatives. His home town was Sulphur Springs.

Chapman attended public schools in Sulphur Springs; he received an undergraduate degree in business administration from the University of Texas at Austin (1968) and a law degree from the Southern Methodist University School of Law in Dallas, Texas (1970).

After a stint in private practice, Chapman became the District Attorney for the Eighth Judicial District of Texas (1976–1985), during which time he achieved a 99 percent conviction record and a national reputation as a tough, law and order prosecutor. Chapman served in leadership roles with the Texas District and County Attorneys Association and the National District Attorneys Association. Later, he set up his own practice and was senior partner of the law firm of Chapman, Price, Hughes & Bauer. He also became chairman of a local community bank.

Jeremy Shu-How Lin (born August 23, 1988) is an American professional basketball player with the New York Knicks of the National Basketball Association (NBA). After receiving no athletic scholarship offers out of high school and being undrafted out of college, the 2010 Harvard University graduate reached a partially guaranteed contract deal later that year with his hometown Golden State Warriors.

Lin seldom played in his rookie season and was assigned to the NBA Development League (D-League) three times. He was waived by the Warriors and the Houston Rockets the following preseason before joining the Knicks early in the 2011–12 season. He was again assigned to the D-League and continued to play sparingly. In February 2012, he unexpectedly led a winning streak by New York while being promoted to the starting lineup, which generated a global following known as Linsanity. Lin is one of the few Asian Americans in NBA history, and the first American of Chinese or Taiwanese descent to play in the league. He is known for his public expression of the Christian faith.

Joshua Lewis Morgan (born June 20, 1985) is an American football wide receiver for the Washington Redskins of the National Football League. He was drafted by the San Francisco 49ers in the sixth round of the 2008 NFL Draft. He played college football at Virginia Tech.

Morgan played quarterback, wide receiver and cornerback at H.D. Woodson High School in Washington, D.C. During his senior season, he accumulated eight catches for 275 yards and three touchdowns in a game against Glen Mills (Pa.) High School. He passed for 987 yards and rushed for 898 during his junior year, and finished with five passing and eight rushing touchdowns. He also played basketball and was named the most valuable player in two of the tournaments his team participated in.

Morgan ranks second in Virginia Tech history with 122 receptions, fourth with 1,817 receiving yards (a 14.9 avg.) and fourth with 16 touchdowns. He finished his career with 2,435 all-purpose yards.

During his senior season in 2007, Morgan led the team with a career-high 46 catches for 552 yards (a 12.0 avg) and five touchdowns, while playing alongside Eddie Royal, now with the Denver Broncos, and Justin Harper, now with the Baltimore Ravens. In 2006, he finished second on the team with 33 receptions for 448 yards (a 13.6 avg.) and four touchdowns.