Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.
The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.
The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.
Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.
Law360: The BBC confirmed on Friday, 13 May 2022 that it will ask the High Court to rule on its options for changing the members' benefits of its...
Law360, London: Government proposals to support investment by defined contribution retirement plans in illiquid assets are complex and could be...
Pensions analysis: The Pensions Regulator (TPR) has published its consultation response and draft enforcement policy, consolidating previous policies...
Law360: ITV plc (ITV) announced on 11 May 2022 that it has been slapped with a £133m warning notice by the Pensions Regulator (TPR), as the...
Welcome to the Pensions weekly highlights from the Pensions team. This week's edition of Pensions highlights includes a review of key news stories, as...
Consultation tracker—pensionsThis Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the...
The role of boilerplateThis Practice Note discusses the role and importance of the boilerplate clauses in an agreement. It identifies the boilerplate...
Using Scheme Pays to pay the annual allowance chargeSTOP PRESS 1: The Finance (No 2) Bill received Royal Assent on 24 February 2022 becoming the...
Pension scheme reporting requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020, in light of the coronavirus pandemic, TPR published reporting...
The Judicial Pension Scheme 2015STOP PRESS 1: Following HM Treasury’s request for the Government Actuary to review the cost control mechanism in...
Local Government Pension Scheme—Template Bond in connection with LGPS Admission AgreementThis Agreement is made on [date]Between1[ ] of [ ] (the...
Local government outsourcing contract—template pensions schedule1Interpretation1.1The following definitions and rules of interpretation apply in this...
Standard order 2.1—financial remedy order—omnibusIn the Family CourtSitting at [court name]No: [case number][The Matrimonial Causes Act 1973ORThe...
Letter from company to acknowledge salary sacrifice[insert date of letter]To: [insert name of employee]From: [insert name of person in charge of...
Letter from employee to company confirming agreement to salary sacrifice[For use only where the employee is foregoing salary for the following...
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...
The Pensions Advice AllowanceFORTHCOMING DEVELOPMENT: The Parliamentary Under Secretary of State for Pensions and Financial Inclusion, Guy Opperman,...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
How to deal with a section 75 debt—an introductionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice...
Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...
Equalisation and Barber—the pension implicationsThis Practice Note contains references to case law of the Court of Justice of the European Union....
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
Pension scheme annual reports and accountsCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator (TPR) has issued guidance on reporting duties and...
Types of overseas pension schemesThere are different categories of overseas pension schemes, with various layers of requirements. These...
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
The Judicial Pension Scheme 1993 (JUPRA)STOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control mechanism in...
Investment-regulated pension schemes (IRPS)Investment-regulated pension schemes (IRPSs) are a particular category of registered pension schemes that...
How to deal with a section 75 debt on a corporate transactionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION...
Pension scheme record-keeping requirementsTHIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSION SCHEMESThe general obligation upon trustees of...
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
The Pre-2015 Principal Civil Service Pension SchemeSTOP PRESS: Following HM Treasury’s request for the Government Actuary to review the cost control...
An arbitrator appointed, generally, by an arbitral institution on an urgent basis to deal with an application for emergency interim relief before the constitution of the tribunal. Expedited formation of the tribunal, where available, may be an effective way, in some circumstances, of achieving the same result.
Questioning a suspect regarding their involvement or suspected involvement in an offence, following the administration of the caution, in accordance with the Police and Criminal Evidence Act 1984 and associated PACE Codes of Practice, in particular PACE Code C.
A legal document that enables an individual (the donor) to appoint one or more people (attorneys or donees) to make decisions on their behalf in respect of either their property and financial affairs or health and welfare. The attorneys’ powers under a registered LPA continue after the incapacity of the donor.
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