Pensions is already 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.
LexisPSL Pensions guides you through the complex web of pensions legislation and case law and helps you keep up with the latest changes.
Our concise practice notes give you an expert view in a few pages – with clear explanations of the legal principles, practical tips from specialists with first-hand experience and direct links to all of the key legislation, cases, guidance and commentary you need (including Pensions Ombudsman Determinations, the Registered Pension Schemes Manual and extracts from Tolley’s Pensions Law Service).
News alerts and updates also make it easy for you to see what’s on the horizon.
Easy to use and navigate, LexisPSL Pensions helps you with the ‘what’, ‘how’ and ‘why’ of pensions law, freeing up more time for valuable client work.
This legislation tracker is divided into the following sections: • Forthcoming Acts and Bills • Forthcoming Statutory Instruments • Forthcoming FCA instruments •...
Introduction This Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members from one scheme (the...
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page). Contracting-out Lloyds Banking Group...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The enrolment duties The auto-enrolment regime, established under the Pensions Act 2008, Part 1,...
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to track...
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the page). WARNING: The...
THIS PRACTICE NOTE APPLIES ONLY TO PENSION SCHEMES IN ENGLAND AND WALES The auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), requires...
FORTHCOMING DEVELOPMENT: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns about a lack of...
Statutory requirement to revalue benefits Statute requires pension schemes to revalue the deferred benefits of early leavers over the period of deferment by a minimum...
FORTHCOMING DEVELOPMENT: The Pensions Regulator (TPR) announced that it intends to review its codes of practice over the next year to reflect the Occupational Pension...
Employers are required by statute to consult with members or their representatives for at least 60 days before making a ‘listed change’ to occupational or personal...
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes, so the legislation...
FORTHCOMING DEVELOPMENT 1: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns about a lack of...
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM Treasury, HM Revenue and...
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy: • various tax advantages while accruing retirement and life...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLY This Practice Note considers the extent to which accrued pension rights under registered occupational...
