Employer debt and the Pensions Regulator

Employer debt and the Pensions Regulator guidance:

THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Apportionment arrangements provide exiting employers of underfunded defined...

Practice Note

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Sections 75 and 75A of the Pensions Act 1995 (PA 1995) impose an obligation on a...

Practice Note

A key piece of pensions legislation in recent years has been section 75 (and 75A) of the Pensions Act 1995 (PA 1995) and its underlying legislation, which...

Practice Note

FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’...

Practice Note

Note: this Practice Note only applies to defined benefit occupational pension schemes. Facts Michel Van de Wiele (VDW) was the Belgian parent company of Bonas Machine...

Practice Note

THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Facts Desmond & Sons Ltd (Desmonds) was a clothing manufacturer based in Northern Ireland...

Practice Note

THIS PRACTICE NOTE APPLIES IN RELATION TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES This Practice Note considers the issues which...

Practice Note

The Pension Regulator’s moral hazard powers Among the various powers provided to the Pensions Regulator under the moral hazard legislation of the Pensions...

Practice Note

FORTHCOMING DEVELOPMENT: On 11 February 2019, the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions...

Practice Note

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO EMPLOYER DEBT REQUIREMENTS Since 27 January 2012, it has been possible to...

Practice Note

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT PENSION SCHEMES THAT ARE SUBJECT TO THE EMPLOYER DEBT REQUIREMENTS Corporate restructurings can frequently give...

Practice Note

The implications of Lehmans/Nortel cases The Supreme Court decision in the case of Nortel/Lehman has clarified the status of Financial Support Directions (FSDs) issued...

Practice Note

This note considers the implications of the Bonas case for those concerned with pre-pack administrations. The case was brought by the Pensions Regulator under section 38...

Practice Note

Where the Pensions Regulator or the Pensions Regulator's Determinations Panel (the Panel) makes or issues:PeA 2004, ss 96(3), 99(7) • a determination...

Practice Note

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES This Practice Note explains how a section 75 debt can be dealt with on a...

Practice Note

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES This Practice Note looks at the alternative methods available to...

Practice Note