Kevin Gude

Partner, Keystone Law

A group risk benefits and pensions law expert who advises employers, trustees, insurers and employee benefit consultancies. Over a career of more than 35 years, he has worked with employers’ finance, risk and HR teams on the design, implementation and revision of their businesses’ trust and contract-based benefit plans, including life assurance, medical and pension schemes.

Kevin’s reputation in his field has led many international businesses to turn to him for specialist, off-panel advice. His expertise includes providing specialist advice to insurers and other third-party product providers in the review and modernisation of the governing documentation and delivery of their health benefit and group risk products, and advising on legal and regulatory compliance details associated with customer-facing materials for new financial service products.

Contributed to

5

Inheritance tax and pensions

Practice Notes

This Practice Note describes how inheritance tax (IHT) rules affect the accrual and payment of benefits paid from HMRC-registered occupational and personal pension schemes.

Pensions

Pension death benefit trusts

Practice Notes

This Practice Note looks at how trusts can be used to protect lump sum death benefits and to moderate any charge to Inheritance Tax (IHT) and how this is affected by the type of pension scheme or arrangement in question and the current charges to income tax imposed by the pensions tax regime under the Finance Act 2004.

Pensions

Relevant life and excepted group life policies—practical issues

Practice Notes

This Practice Note discusses the main areas of complication encountered by practitioners (including pensions practitioners) when advising on non-registered life policies, namely relevant life and excepted group life policies, including in relation to: the conditions to be met in respect of the death benefits that are payable and to whom they are to be paid; discretionary trusts and inheritance tax (IHT); terminal illness; the distribution of death benefits; exercising a discretionary power; key-man cover; and tax avoidance.

Pensions

Small self-administered schemes (SSASs)

Practice Notes

This Practice Note looks at the rules that apply to small self-administered pension schemes (SSASs), in particular in relation to borrowing, lending and investment, and how they have changed since 6 April 2006.

Pensions