Squire Patton Boggs

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Alex Paterson
Associate
Squire Patton Boggs
Alexis Chandler
Associate
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Begonia Filgueira
Director
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Carlton Daniel
Senior Associate
Squire Patton Boggs
Chris Webber
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Dawn Tan
Senior Associate
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Dynda Thomas
Partner
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Emma Perez
Director
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Felicia Cheng
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Francesco Liberatore
Partner
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Helena Clarke
Solicitor
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Ian Skinner
Director
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James Konidaris
Director
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Jayson Marks
Partner
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Jonathan Chibafa
Barrister
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Mark Prior
Senior Associate
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Matthew Powell
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Michael Davar
Associate
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Nicola Smith
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Patrick Ford
Partner
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Paul Anderson
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Peter Chow
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Rachael Markham
Squire Patton Boggs
Sarah Rathke
Partner
Squire Patton Boggs
Contributions by Squire Patton Boggs

6

Cryptoassets in insolvency
Cryptoassets in insolvency
Practice Notes

This Practice Note, produced in partnership with Charlotte Møller and Sabina Khan of Squire Patton Boggs, consider the issues that might arise on the insolvency of a cryptoasset exchange or a company holding cryptoassets. It considers the nature of cryptoassets, how an insolvency practitioner might realise cryptoassets and investigations involving cryptoassets.

Payment of surplus to the employer—pension schemes in winding-up
Payment of surplus to the employer—pension schemes in winding-up
Practice Notes

This Practice Note covers the considerations relevant to trustees and employers before deciding whether to pay a surplus in an occupational pension scheme to the employer (ie an authorised surplus payment) on a scheme wind-up, together with the requirements to satisfy when making such a payment under the Pensions Act 1995, s 76.

Sectionalised pension schemes
Sectionalised pension schemes
Practice Notes

This Practice Note focuses on sectionalised schemes (also known as segregated schemes), including what they are, their tax treatment and their legislative treatment for the purposes of the statutory funding regime, the section 75 regime and the Pension Protection Fund regime. This Practice Note also looks at the consequences of winding up a sectionalised scheme.

The Pension Protection Fund—determining members’ normal pension age
The Pension Protection Fund—determining members’ normal pension age
Practice Notes

This Practice Note looks at how to determine members’ normal pension age for the purposes of the Pension Protection Fund (PPF) (eg in order to ascertain the date from which PPF compensation will be paid to an individual and the level of that compensation under the pension compensation provisions of the Pensions Act 2004, Sch 7) in relation to defined benefit (DB) and hybrid occupational pension schemes.

The Pension Protection Fund—what are the admissible rules of a scheme?
The Pension Protection Fund—what are the admissible rules of a scheme?
Practice Notes

This Practice Note looks at how trustees of a defined benefit (DB) occupational pension scheme and a hybrid occupational pension scheme can identify the admissible rules of the scheme for the purposes of operating a scheme and paying benefits to members during a Pension Protection Fund (PPF) assessment period.

The Pension Protection Fund—who is an employer?
The Pension Protection Fund—who is an employer?
Practice Notes

This Practice Note looks at the definition of an ‘employer’ for the purpose of entry of an eligible scheme into the Pension Protection Fund (PPF), and the extension of that definition in relation to single and multi- employer schemes (or sections).

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