Pensions

This Overview is a guide to the content within the Pensions (EU Law) subtopic with links to the appropriate materials. This subtopic examines EU level rules relating to pensions and includes guidance on cross-border pension schemes before IP completion day, UK EMIR, derivatives and pensions, Equalisation and Barber—the pensions implications, the Pan-European Pensions Product, the IORP II Directive and pensions, and the Test-Achats case—the pension implications.

Cross-border pension schemes before IP completion day

Practice Note: Cross-border pension schemes before IP completion day considers cross-border pension schemes (also known as ‘pan-European pension schemes’) as they operated in the UK before IP completion day, including the reasons for wanting to establish such a scheme, the requirements that such schemes had to satisfy pre-IP completion day, how cross-border legislation applied to cross-border transfers

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