Clause bank for pension lawyers

View Pensions by content type:

Practice notes

Precedents

Q&As

Featured Pensions content

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...

Practice notes

What does ‘contracting-out’ mean for pension lawyers?

Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...

9th Nov

Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...

Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 9th Nov

Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 9th Nov

Practice notes

Pension bulk transfers—beginners’ guide

This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...

9th Nov

Brexit

Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Practice notes

Beddoe applications

When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...

Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Jovana Nedeljkov of Bankside Chambers 9th Nov

Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...

9th Nov

Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...

9th Nov

In-house

Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...

9th Nov

Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...

9th Nov

Practice notes

Calculating pension loss in employment tribunal claims

Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...

Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 9th Nov

Precedents

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...

Produced in partnership with Blake Morgan LLP 9th Nov

Precedents

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...

9th Nov

Practice notes

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...

Produced in partnership with Peter White 9th Nov

Precedents

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Most recent Clause bank for pension lawyers content

Practice notes

Electronic signatures

Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus...

30th Nov

COVID-19

In-house

Practice notes

Executing deeds and documents in property transactions—charities

Incorporated v unincorporated charitiesThere are currently a number of incorporated or unincorporated structures that are adopted by...

29th Nov

Practice notes

Deeds

Under English law legally binding agreements can be made orally, in writing or by deed.This Practice Notice considers the circumstances in which a...

27th Nov

In-house

Practice notes

Execution formalities—witnesses

This Practice Note summarises the execution formalities for witnesses, in particular it considers who can act as a witness to the signature of another...

27th Nov

Practice notes

Virtual execution of documents

Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by procedural changes in response to the coronavirus...

27th Nov

COVID-19

In-house

Practice notes

Execution of documents under Scots law

The rules regarding execution of documents governed by the laws of Scotland are contained in:•the Requirements of Writing (Scotland) Act 1995 (RW(S)A...

Produced in partnership with David Blair, Solicitor at Anderson Strathern 26th Nov

Scottish Law

Practice notes

The role of boilerplate

This Practice Note discusses the role and importance of the boilerplate clauses in an agreement. It identifies the boilerplate clauses that most...

25th Nov

Q&As

If I can’t meet the people I am contracting with to sign a contract, how do I execute a contract by virtual means?

Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...

18th Nov

COVID-19

Q&As

My company needs to enter into a document as a deed but everyone is working from home. Is it possible to execute a deed by virtual means?

Many businesses are closing their offices or recommending their staff work from home in an attempt to slow the spread of coronavirus (COVID-19). This...

18th Nov

COVID-19

Q&As

If a deed is signed but not witnessed, is it still valid? Will equity save it (looking to intention and not form)?

The following content will be of use:Nature of trustsPractice Notes:•Nature and classification of trusts—the nature and classification of...

18th Nov

COVID-19

Practice notes

Execution formalities—incorporated charities

The aim of this Practice Note is to provide practical guidance on the execution of documents by incorporated charities. This Practice Note focuses on...

18th Nov

Practice notes

Execution formalities—private trusts

This Practice Note provides practical guidance on the proper execution of simple contracts and deeds for private trusts.Simple contractsSimple...

18th Nov

Practice notes

Execution formalities—administrative receivers

This Practice Note provides practical guidance on proper execution of simple contracts and deeds for administrative receivers.CapacityAn...

18th Nov

Practice notes

Execution formalities—limited liability partnerships

This Practice Note provides practical guidance on proper execution of simple contracts and deeds for limited liability partnerships (LLPs).The...

18th Nov

Practice notes

Execution formalities—other receivers

This Practice Note provides practical guidance on the proper execution of simple contracts and deeds for receivers other than administrative...

18th Nov

Practice notes

Execution formalities—unincorporated associations

This Practice Note provides practical guidance on proper execution of simple contracts and deeds for unincorporated associations.CapacityAn...

18th Nov

Practice notes

Execution formalities—individuals

This Practice Note provides guidance on the proper execution of simple contracts and deeds for individuals. It covers issues of legal capacity, the...

18th Nov

Practice notes

Execution formalities—liquidators

This Practice Note provides practical guidance on proper execution of simple contracts and deeds for liquidators.CapacityA liquidator’s power is...

18th Nov

Practice notes

Execution formalities—partnerships

This Practice Note provides practical guidance on proper execution of simple contracts and deeds for partnerships.AuthorityA partner in a partnership...

18th Nov

Practice notes