A benefit crystallisation event (BCE) that before 6 April 2024 triggered a test against the lifetime allowance available to a member of a registered pension scheme. BCE 5 occurred when a member of a defined benefit scheme attained age 75 without having drawn a scheme pension. In most cases, the amount crystallised was calculated by multiplying the annual pension the member was entitled to receive by 20. If the member was entitled to receive a separate lump sum (otherwise than by commuting any of their scheme pension), this had to be added to the amount crystallised. Following abolition of the lifetime allowance, BCE 5 remains relevant only in the context of the transitional provisions applying to members who used up some or all of their lifetime allowance before 6 April 2024. (Section 216, Finance Act 2004 and Part 6, Schedule 9, Finance Act 2024.)