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Latest Pensions News

End of insolvency temporary provisions—introduction of new temporary provisions

End of insolvency temporary provisions—introduction of new temporary provisions

The following Banking & Finance news provides comprehensive and up to date legal information on End of insolvency temporary provisions—introduction of new temporary provisions

Pensions weekly highlights—16 September 2021

Pensions weekly highlights—16 September 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—16 September 2021

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

The following Banking & Finance news provides comprehensive and up to date legal information on DWP consultation on improving the notifiable events regime—increasing the powers of TPR through regulations

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

The following Pensions news provides comprehensive and up to date legal information on Scheme unable to recover full overpayment because member failed to appreciate implications of incorrect benefit information (Mrs E CAS-30002–K6Z8)

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

Practice notes

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

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

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

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes

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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes

The pre A-day pensions tax regime

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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes

Serious ill-health lump sum payments

Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes

How to deal with Beckmann liabilities on a business sale

How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes

Anti-franking

Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Employer debt content

Practice notes

Section 75 debts—beginners’ guide

Section 75 debts—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes

Who is the statutory employer?

Who is the statutory employer?THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe importance of identifying a scheme’s...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes

Section 75 and contingent debts—considerations for employers and trustees

Section 75 and contingent debts—considerations for employers and trusteesTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESA...
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15th Aug
Practice notes

The recovery of section 75 debts in practice

The recovery of section 75 debts in practiceCORONAVIRUS (COVID-19) UPDATE: The ways in which a section 75 debt triggered during the coronavirus...
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Produced in partnership with Mark Ridler of Hill Dickinson 15th Aug
Practice notes

Compromising section 75 debts—Bradstock agreements

Compromising section 75 debts—Bradstock agreementsFORTHCOMING DEVELOPMENT: On 11 March 2021, the Pensions Regulator launched a consultation on a draft...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes

Calculating a section 75 debt

Calculating a section 75 debtTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESSections 75 and 75A of the Pensions...
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Produced in partnership with Laura Brook of Eversheds Sutherland 15th Aug
Practice notes

The previous employer debt regimes

The previous employer debt regimesTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES IN ENGLAND AND WALES THAT ARE SUBJECT TO...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 15th Aug
Practice notes

Flexible apportionment arrangements

Flexible apportionment arrangementsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO EMPLOYER DEBT...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 15th Aug
Practice notes

Preserving a final salary link—what does it mean?

Preserving a final salary link—what does it mean?Employers with final salary pension schemes (a type of defined benefit scheme) have been looking for...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 15th Aug
Practice notes

Group restructurings and section 75—the general and de minimis easements

Group restructurings and section 75—the general and de minimis easementsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 15th Aug
Practice notes

Section 75 debts—grace periods

Section 75 debts—grace periodsOne of the dangers of employment cessation events is that they may inadvertently be triggered, eg because the sole...
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15th Aug
Practice notes

Employment cessation events—trustee decision-making process

Employment cessation events—trustee decision-making processTHIS PRACTICE NOTE APPLIES IN RELATION TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL...
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15th Aug
Practice notes

Apportionment arrangements

Apportionment arrangementsTHIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESApportionment arrangements provide...
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15th Aug
Practice notes

When is a section 75 debt triggered?

When is a section 75 debt triggered?THIS PRACTICE NOTE APPLIES IN RELATION TO DB OCCUPATIONAL PENSION SCHEMESCertain events may result in a section 75...
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15th Aug
Practice notes

Withdrawal arrangements

Withdrawal arrangementsTHIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWithdrawal arrangements provide...
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15th Aug
Practice notes

Statutory employer issues—problems in practice

Statutory employer issues—problems in practiceTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESA scheme's...
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15th Aug
Practice notes

Who is a former employer for section 75 debt purposes?

Who is a former employer for section 75 debt purposes?Section 75A of the Pensions Act 1995 (PA 1995) and the Occupational Pension Scheme (Employer...
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Produced in partnership with Liz Fallon of Eversheds Sutherland (International) LLP 15th Aug
Practice notes

How to deal with a section 75 debt—an introduction

How to deal with a section 75 debt—an introductionTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice...
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15th Aug
Practice notes

Tax treatment of section 75 debts

Tax treatment of section 75 debtsTHIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhat is a section 75...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 15th Aug
Practice notes

The deferred debt arrangement (DDA)

The deferred debt arrangement (DDA)With effect from 6 April 2018, the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments)...
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15th Aug

Popular documents

The Standard Conditions of Sale (5th edition: 2018 revision)—a guide to the main provisions

The Standard Conditions of Sale (5th edition: 2018 revision)—a guide to the main provisions

The Standard Conditions of Sale (SCS), currently in their 5th edition (2018 revision), are a set of standard conditions which are commonly incorporated into contracts for the sale of residential property. The Standard Commercial Property Conditions (Third Edition—2018 Revision) (SCPC) are used for

Forming enforceable contracts—consideration

Forming enforceable contracts—consideration

Forming enforceable contracts—considerationThis Practice Note examines the doctrine of consideration and the key role it plays in English law in determining whether a contract is enforceable.A promise will only be capable of being contractually enforced if it is either made in a deed or made in

Reversionary lease by reference

Reversionary lease by reference

 LR1. Date of the lease[date]LR2. Title Number(s)LR2.1 Landlord's title number(s)[title numbers out of which this Lease is granted. Leave blank if not registered]LR2.2 Other title numbers[existing title number(s) against which entries of matters referred to in LR9, LR10, LR11 and LR13 are to be

Highways, street works and statutory undertakers

Highways, street works and statutory undertakers

Highways, street works and statutory undertakersCoronavirus (COVID-19): This Practice Note contains guidance on matters that have temporarily been altered to assist in the management of the coronavirus (COVID-19) pandemic. For further information, see: Traffic Orders Procedure (Coronavirus)