Employer debt

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Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 12th Jan
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Employer debt content

Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note explains how a section 75 debt can be dealt...
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16th Jan
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.One of the most...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESA scheme's statutory employer is an employer legally responsible...
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16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESSections 75 and 75A of the Pensions Act 1995 (PA 1995) impose an...
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Produced in partnership with Laura Brook of Eversheds Sutherland 16th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at relevant transfer deductions, in...
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16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe importance of identifying a scheme’s statutory employer(s)A key aspect...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESApportionment arrangements provide exiting employers of...
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16th Jan
Practice notes
Section 75A of the Pensions Act 1995 (PA 1995) and the Occupational Pension Scheme (Employer Debt) Regulations 2005, SI 2005/678 (the Employer Debt...
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Produced in partnership with Liz Fallon of Eversheds Sutherland (International) LLP 16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO THE EMPLOYER DEBT REQUIREMENTSCorporate restructurings...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESA contingent debt is a debt that is dependent on the occurrence of some...
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16th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES IN ENGLAND AND WALES THAT ARE SUBJECT TO THE EMPLOYER DEBT REQUIREMENTSThe...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 16th Jan
Practice notes
FORTHCOMING DEVELOPMENT On 11 February 2019, the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A Stronger...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Jan
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO EMPLOYER DEBT REQUIREMENTSSince 27 January 2012, it has...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 8th Jan
Practice notes
Employers with final salary pension schemes (a type of defined benefit scheme) have been looking for ways to reduce their exposure to financial...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 8th Jan
Precedents
This Deed is made the [insert day] day of [insert month] 20[insert year]Parties:1[●] a limited company incorporated and existing under the laws of...
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Produced in partnership with Paul Hodges of Clyde & Co 8th Jan
Practice notes
IP COMPLETION DAY: 11pm (GMT) on 31 December 2020 marks the end of the Brexit transition/implementation period entered into following the UK’s...
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Produced in partnership with Mark Ridler of Hill Dickinson 8th Jan
Precedents
This Deed is made the [insert day] day of [insert month] 20 [insert year]Parties1[insert full company name] registered in England and Wales with...
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Produced in partnership with Blake Morgan LLP 8th Jan
Precedents
This Deed is made the [insert day] day of [insert month] 20[insert year]Parties1[Insert full company name] registered in England and Wales with...
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Produced in partnership with Blake Morgan LLP 8th Jan

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