PCLS protection above 25% in one DC pension

[boffin]

With one very old DC pension (lets call this "Pot A") I have an additional benefit in the form of a protected tax-free lump sum that exceeds the current 25% legislation. Specifically, I am entitled to a lump sum tax free amount of around £21,000 based on an account value of £45,000 (i.e. about 47%)).

My question is whether the additional lump sum protection in Pot A, which goes beyond the standard 25% allowed, is INCLUDED or EXCLUDED in the calculation of the maximum pensions commencement lump sum (PCLS) that can be provided. I understand the PCLS is £268,275.

The reason for my question is that I have in excess of £1.2 million in other pensions (call this "Pot B") and so will easily exceed the PCLS.

In my understanding, this situation means that the additional benefit in Pot A may NOT really be worth anything for me since I will exceed the PCLS with my other pensions Pot B. I thought it worth checking as I am looking to transfer Pot A (and so will lose this benefit).

[scrumpyjack]

I am currently moving into drawdown my last uncrystallised pot, having previously drawn pensions in 2008/9, 2013/4 and 2015/6, and having had 'Enhanced Protection' wef 2006.

It is all horrendously complicated and varies depending on what type of protection you had, whether your PCLS was protected on 5/4/2006 due to being > 375k, when you put other pots into drawdown etc etc.

In some years a higher notional LTA can be used for calculating the max TFLS if you have certain types of protection!

I think it probable you will only get a reliable answer from a qualified source!

I am waiting to hear from HL what my TFLS will be. Despite looking at various Insurance Company detailed documents on this, I am uncertain how much it will be!