Matching the full State Pension of £12,548 a year from a Self-Invested Personal Pension (SIPP) requires a pot of approximately £313,700, assuming a 4% annual withdrawal rate. The full new State Pension for 2026/27 is £241.30 per week or £12,547.60 over 52 weeks. Legal & General (LSE: LGEN) currently pays a 21.79p annual dividend, which implies a dividend yield of roughly 7.3% as I write on Friday 31 July. That's well above the £12,570 State Pension target – though concentrating an entire retirement pot in one company would expose any investor to extreme risk. Banking on a single company's dividend yield is fraught with danger.