A benefit crystallisation event (BCE) that is relevant for the purpose of determining the closing value of the pension input amount for a member of a registered pension scheme in respect of a defined benefit or cash balance arrangement. BCE 2 occurs when a member becomes entitled to a scheme pension. In most cases, the amount crystallised is calculated by multiplying the amount of the scheme pension payable to the member in the first year by 20. Before 6 April 2024, BCE 2 triggered a test against the lifetime allowance available to a member of a registered pension scheme. Following abolition of the lifetime allowance, BCE 2 remains relevant in the context of the transitional provisions applying to members who used up some or all of their lifetime allowance before 6 April 2024. (Sections 216, 232 and 236 and Schedule 32, Finance Act 2004 and Part 6, Schedule 9, Finance Act 2024.)