Execution

View Pensions by content type:

Practice notes

Precedents

Q&As

Featured Pensions content

Brexit legislation tracker

This Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the UK’s withdrawal from the

Case tracker—forthcoming cases—pensions

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-outLloyds

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

Appointment, retirement and resignation of a director

BREXIT IMPACT: The information to be given when appointing a corporate director will be affected by Brexit. For further details, see Impact of Brexit

Practice notes

Consultation tracker—pensions

This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...

27th Oct

Practice notes

Pensions Ombudsman determination tracker

The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...

27th Oct

Practice notes

Legislation tracker—pensions

This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...

27th Oct

In-house

Practice notes

The annual allowance

The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 27th Oct

Practice notes

Auto-enrolment—an introduction

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 26th Oct

Practice notes

Horizon scanning—Pensions

This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...

22nd Oct

In-house

Practice notes

Auto-enrolment—who needs to be enrolled?

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct

Practice notes

Pension consultation requirements

CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...

13th Oct

Practice notes

Investment powers and duties of pension trustees

CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...

13th Oct

Practice notes

Statement of investment principles (SIP)

CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...

Produced in partnership with Nick Stones of Pinsent Masons 5th Oct

Practice notes

The authorisation and supervisory regime for master trusts

CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...

26th Sep

Practice notes

Bulk transfers between occupational pension schemes—an introduction

IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...

26th Sep

Practice notes

Trivial commutation

HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...

26th Sep

Practice notes

Surrender and forfeiture of pension benefits

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...

25th Sep

Practice notes

Case tracker—judgments handed down in 2018—pensions

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-outLloyds...

25th Sep

Practice notes

Early leavers—revaluation

Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...

25th Sep

Most recent Execution content

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...

25th Sep

Practice notes

Execution formalities—overcoming impairments, disabilities and language barriers

This Practice Note provides practical guidance on how to arrange the execution of a document by an individual when that individual has an impairment...

25th Sep

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...

25th Sep

Practice notes

Execution formalities—overseas companies

This Practice Note provides practical guidance on the execution of documents by overseas companies, primarily when execution takes place after 1...

25th Sep

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...

25th Sep

Practice notes

Execution formalities—under a power of attorney

This Practice Note provides practical guidance on the proper execution of simple contracts and deeds by third party individuals or corporations...

25th Sep

In-house

Practice notes

Execution formalities—unincorporated associations

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

25th Sep

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...

25th Sep

Practice notes

Verification of documents and information

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

25th Sep

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...

25th Sep

Practice notes

Execution formalities—unincorporated charities

This Practice Note provides practical guidance on the execution of documents by unincorporated charities.In this Practice Note, it is assumed the...

25th Sep

Practice notes

Execution formalities—limited partnerships

This Practice Note provides practical guidance on proper execution of simple contracts and deeds for limited partnerships formed under the Limited...

25th Sep

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...

25th Sep

COVID-19

In-house

Practice notes

E-signatures—jurisdictional guide

This guide sets out how e-signatures are used in various international jurisdictions. The table provides a quick-reference summary of whether...

25th Sep

In-house

Practice notes

Execution formalities—companies

This Practice Note provides practical guidance on the execution of documents by companies after 6 April 2008 (being the date on which the relevant...

25th Sep

In-house

Practice notes

Execution of deeds—jurisdictional guide

This guide sets out the requirements for executing deeds in various international jurisdictions. The table provides a quick-reference summary of the...

25th Sep

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...

25th Sep

Practice notes

Requirements of the company seal

This Practice Note provides practical guidance regarding the requirements of the company seal. Where a company has a seal and it is being utilised,...

25th Sep

Practice notes

Execution formalities—administrators

This Practice Note provides practical guidance on the proper execution of simple contracts and deeds for administrators.CapacityA company will...

25th Sep

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...

25th Sep