You will be aware from our last Newsletter that the new legislation which is effective from 6 April 2011 brings in new rules for drawdown cases.　 GAD rates are changing and the maximum pension is going to be 100% of GAD rather than 120% of GAD. Any review that is due now will be held for the next 5 years, unless the client wishes a review to be completed earlier.　 Though very few clients take 120% of GAD if your client has a Pension Commencement Date anniversary falling between now and 5 April 2011 then they can request that the review is done now early and the new figures would hold for the next 5 years or age 75 if earlier.