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

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

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

Produced in partnership with John Hamilton of Blake Morgan This Deed is made the [insert day] day of [insert month] 20[insert year] Parties 1 [Insert full company name]...

Precedents

Produced in partnership with John Hamilton of Blake Morgan This Deed is made the [insert day] day of [insert month] 20 [insert year] Parties 1 [insert full company name]...

Precedents

Produced in partnership with Paul Hodges of Clyde & Co This Deed is made the [insert day] day of [insert month] 20[insert year] Parties: 1 [●] a limited company...

Precedents

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

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 Act 2004 (PeA...

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: • a determination under the Pensions Regulator's Standard...

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 deal with a...

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

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

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

Employers with final salary pension schemes (a type of defined benefit scheme) have been looking for ways to reduce their exposure to financial liability and many have...

Practice Note

THIS PRACTICE NOTE APPLIES TO MULTI-EMPLOYER DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES This Practice Note looks at relevant transfer deductions, in particular their...

Practice Note

THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES The Pensions Regulator's moral hazard powers The Pensions Act 2004 (PeA 2004) empowered...

Practice Note

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES A contingent debt is a debt that is dependent on the occurrence of some future event. It is not...

Practice Note
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