Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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...
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...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
Exceptions for age discrimination under the Equality Act 2010The general non-discrimination rule for occupational pension schemes in the section 61 of...
Coronavirus (COVID-19): Guidance has been issued, including by the President of the Family Division, regarding all proceedings in the Family Court in...
Pension scheme disputes—jurisdictions for resolutionThere are three jurisdictions in which disputes relating to pension schemes can be determined and...
This Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to defined benefit pension schemes....