What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
Where an employee is transferring from one employer to another by virtue of TUPE, where the transferor is the parent company and the transferee is the...
While drafting an employment contract for a director who has ‘maxed out’ his pension, is a firm still under an obligation to enrol him?You will find...
The statutory minimum level of employer and employee contributions that must be paid to a defined contribution pension scheme being used for automatic...
If an eligible jobholder had opted out of the transferor's qualifying scheme immediately before a TUPE transfer, will the transferee be under a duty...
How does salary sacrifice interact with the auto-enrolment regime?What is salary sacrifice?Salary sacrifice (also called salary exchange) operates by...
If an employee starts receiving their scheme pension and ceases to be an active member, should that employee be picked up under the regular pay period...
If an employer fails to re-enrol its eligible jobholders by the automatic re-enrolment date, but complies with its re-enrolment duties and re-enrols...
Auto-enrolment—an introductionCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension...
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Enrolment duties—opting in and joiningCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and...
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