Eversheds Sutherland

This Practice Note outlines the key general implications in relation to pensions law arising from the UK’s withdrawal from the European Union and the end of the implementation period (transition period) for the Withdrawal Agreement, on IP completion day. The Practice Note also considers the concept of retained EU law in the pensions context. It also looks at the impact of Brexit on various topics of interest to pensions lawyers, including cross-border pension schemes, insurance-based pension payments, data protection, TUPE, VAT, scheme funding, discrimination, PPF issues and the state pension.

This Practice Note looks at how section 75 debts (also known as employer debts or statutory debts) are calculated for both single-employer and multi-employer defined benefit (DB) occupational pension schemes, including who is responsible for calculating the section 75 debt, the relevant calculation date, an example of a section 75 debt calculation, challenging a section 75 debt calculation and, in relation to multi-employer schemes, orphan liabilities.

This Practice Note covers the impact and development of the Fair Deal principles on outsourcing contracts with central government public bodies and how it is applied since the introduction of the new Fair Deal guidance on 4 October 2013 (Fair Deal 2013). In particular, this note covers the Cabinet Office Statement Of Practice, the scope of the old Fair Deal principles and the way in which old Fair Deal offers protection for future service and past service pension benefits of public sector staff, the enforceability of these protections and the recent changes introduced by new Fair Deal. Finally, it explains the extent to which new hires of private sector contractors who work alongside former public sector staff are protected.

This Practice Note considers how the development of facilities associated with the storage of electrical energy is dealt with under the planning regime in England and Wales, some of the issues associated with this, and how these issues might be resolved in the future.

This Practice Note covers the pension requirements on local government bodies when outsourcing their public sector services to the private sector and on subsequent re-lets of such outsourcing contracts. In particular, this Practice Note explains the requirements of the Best Value Authorities Staff Transfers (Pensions) Direction 2007 (the Best Value Direction), the enforcement of the Best Value Direction, and plans to replace the Best Value Direction with Fair Deal 2013. This Practice Note also covers the level of protection given to new recruits of private contractors working alongside former local government staff.

This Practice Note looks at the key aspects of the Electricity Supply Pension Scheme (ESPS), including the main parties, eligibility and membership, contributions and the main benefits and provisions at a scheme-wide level.

This Practice Note looks at the statutory protection of the pension arrangements of members of the ESPS following privatisation of the electricity industry in 1990.

This Practice Note covers the different types of admission bodies and the requirements that must be met to enter into an admission agreement for the purpose of participating in the Local Government Pension Scheme (LGPS). It also covers the admission of employees to the LGPS, aggregation of LGPS membership, risk assessments, indemnities, bonds and guarantees, notification requirements, termination of an admission agreement, and risk-sharing mechanisms like cap and collar and pass through arrangements.

This Practice Note relates to Local Government Pension Scheme (LGPS) benefits accrued from 1 April 2014. It may be necessary to refer also to the Practice Note on the pre-2014 LGPS in relation to LGPS members who qualify for the underpin protection under the new scheme.

This Practice Note relates to Local Government Pension Scheme (LGPS) benefits accrued to 31 March 2014 and remains relevant to benefits accrued up to that date (which remain linked to final salary for active members) and to LGPS members who qualify for the underpin protection under the post-2014 LGPS. The new governance arrangements for the LGPS are covered in the Practice Note: The post-2014 Local Government Pension Scheme.

This Practice Note covers the pre-2015 NHS Pension Scheme (pre-2015 NHSPS), which is composed of two separate sections, the 1995 Section and the 2008 Section.

This Practice Note covers the terms of the pre-2015 Teachers’ Pension Scheme (pre-2015 TPS), including the legislation governing the pre-2015 TPS, its administration, eligibility requirements, contribution levels and benefit features, and scheme documentation.