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Practice notes
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 This Practice Note has been archived and is not maintained.As...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 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’ 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?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
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)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 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 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 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—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 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 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 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 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 schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
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’ 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?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 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 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 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 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 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 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?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 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 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 processTHIS PRACTICE NOTE APPLIES IN RELATION TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL...
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15th Aug
Practice notes
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?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 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 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?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 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 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)With effect from 6 April 2018, the Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments)...
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15th Aug

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