Blake Morgan LLP

This Practice Note covers employers’ duties under statute and common law to make pension provision for employees. Statutory duties include providing access to a stakeholder pension scheme, enrolling eligible jobholders automatically into a qualifying pension scheme, providing information on pensions and consulting employees on pension changes. Common law duties include the implied duty of trust and confidence.

This Practice Note considers the issues relevant to the participation of a new employer in an occupational pension scheme, including the events which may end that participation, other considerations derived from the trust deed and rules of the scheme, reporting requirements, auto-enrolment issues and other member-related issues.

This Practice Note looks at the issues to consider when substituting the principal employer of a pension scheme, as well as the formalities to go through and the reporting and disclosure requirements to comply with.

This precedent is suitable for use where the employer requires the trustees of an occupational pension scheme to enter into some confidentiality or non-disclosure undertakings in relation to information that is disclosed to them by the employer.

This precedent is suitable for use by parties who wish to enter into a flexible apportionment arrangement (FAA) under reg 6E of the Occupational Pension Schemes (Employer Debt) Regulations 2005, SI 2005/678, either before or after an employment cessation event has occurred in relation to a departing employer from a defined benefit (DB) occupational pension scheme.

This precedent is suitable for use by parties who wish to enter into a scheme apportionment arrangement (SAA) under reg 6B of the Occupational Pension Schemes (Employer Debt) Regulations 2005, SI 2005/678, as a result of an employment cessation event involving a defined benefit (DB) occupational pension scheme.

This is a precedent deed of participation (also known as a deed of adherence) suitable for a trust-based pension scheme. The deed of participation will allow a new employer to be admitted as a participating employer of such a scheme.

This is a precedent deed of substitution suitable for a trust-based pension scheme. The deed of substitution will enable the principal employer of such a scheme to be replaced by a new principal employer. The deed also contains some indemnification wording as well as suitable wording to amend the name of the scheme.

This Precedent is suitable for use by the trustees (or trustee company) of an occupational pension scheme to communicate to members the details of the arrangements put in place to comply with the requirements of the Pensions Act 2004, ss 241–243 and the Pensions Regulator, namely the requirement that at least one third of the trustee board be composed of member-nominated trustees (or member-nominated directors).

This Precedent is suitable for use as a form on which members of an occupational pension scheme (or organisations representing them) can nominate a member-nominated trustee (or a member-nominated director) in compliance with the requirements of the Pensions Act 2004, ss 241–243 and the Pensions Regulator.

This Precedent is suitable for use by the trustees (or trustee company) of an occupational pension scheme to invite members (or organisations representing them) to nominate a member-nominated trustee (or a member-nominated director) in compliance with the requirements of the Pensions Act 2004, ss 241–243 and the Pensions Regulator’s General Code of Practice.

This precedent has been archived is not maintained. It is suitable for use by the trustees of a pension scheme to record minutes of a trustee meeting.

This precedent is suitable for use by the trustees (or trustee company) of an occupational pension scheme as a register that identifies and records the conflicts of interest of their advisers, in accordance with the Pensions Regulator’s guidance on conflicts of interest.

This precedent is suitable for use by the trustees (or trustee company) of an occupational pension scheme as a register that identifies and records their conflicts of interest, in accordance with the Pensions Regulator’s guidance on conflicts of interest.

This precedent is suitable for use by the trustees of a pension scheme to record in writing a resolution of the trustees.

This Precedent is suitable for use as a resolution of the trustees of an occupational pension scheme to adopt a member-nominated trustees (MNT) arrangement for the scheme.

This precedent records a trustee resolution to amend or revoke a resolution passed before 6 April 2011 under the Pensions Act 2004, s 251(6A), ie a resolution passed to retain a power to pay a surplus to an employer.

This precedent records a trustee resolution to retain a power to pay a surplus to an employer, where no Resolution has previously been passed under the Pensions Act, s 251.

This precedent is suitable for use as a ballot form through which members of an occupational pension scheme can select a member-nominated trustee (MNT) in circumstances where the number of MNT nominations received exceeds the number of MNT vacancies.