Look at all of your pensions: As part of a structured pension review, you will need to consider the impact of your existing pension arrangements on your retirement needs. This may not be straightforward, with possible entitlements from personal pensions, company pensions and the basic state pension to be considered. You may also have an entitlement from the State Earnings Related Pension Scheme (SERPS) or the State Second Pension (S2P), unless you have already opted out.