Understanding the complexities surrounding employer responsibilities in pension schemes is vital. This topic provides practical guidance on navigating the legalities of employer debt obligations, focussing on how to manage liabilities effectively within different pensions frameworks. Explore expert insights into mitigating risks and ensuring compliance with pension regulations to safeguard both company interests and employee benefits.
The Pensions Dashboards Programme (PDP), part of the Money and Pensions Service (MaPS), has published its response to the consultation on reporting...
The International Organization for Standardization (ISO) has opened a public consultation on the Draft International Standard for the ISO Net Zero...
A blog by Ben Gunnee, Executive Director of Market Oversight at TPR, highlights a shift in the defined benefit (DB) endgame landscape as improved...
The Financial Conduct Authority (FCA) has published consultation paper ‘CP26/20, Adapting our rules for a changing market: self-invested personal...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application
Glossary—Latin legal termsDespite attempts in recent years to simplify the language used in legal cases, there are still a number of Latin phrases commonly used in personal injury claims. The following Latin phrases are listed in alphabetical order:Latin
Template for regulatory references given by SMCR firms and disclosure requirements[Insert addressee details]Dear [insert name][It is our understanding that [insert name of prospective employee] [was an employee of yours between the dates of [insert dates as appropriate] OR is a current employee of
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