Other pension issues for employers

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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 This Practice Note has been archived and is not maintained.As...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
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
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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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
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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
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
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
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
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
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 Other pension issues for employers content

Q&As
In a settlement agreement, if an employee elects to divert a £20,000 payment in lieu of notice payment into a pension scheme, how does this affect the...
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1st Aug
Q&As
Can an employer pay its staff different rates of employer pension contributions, increasing with age?General rules relating to direct age...
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1st Aug
Q&As
What employer and member contributions are payable in respect of a member who is still treated as being in service despite being on long-term sick...
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31st Jul
Practice notes
Changing to a Limited Liability Partnership (LLP)—pensions issuesA Limited Liability Partnership (LLP) is a form of legal vehicle which is...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Employer duty to disclose information about pensionsThis Practice Note covers various disclosure obligations which apply to employers in respect of...
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31st Jul
Q&As
Does an employer have to consult over the closure of a contract-based pension scheme?Subject to certain conditions, employers are required under...
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31st Jul
Q&As
Does an income protection policy cover pension contributions? If not, does the employer have to continue to make pension contributions while an...
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31st Jul
Practice notes
Participation of new employer in a schemePurpose of participationThe purpose of admitting a new employer to participate in a scheme is to extend the...
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Produced in partnership with Blake Morgan LLP 31st Jul
Practice notes
Pension consultation requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a...
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31st Jul
Q&As
Can an employer consult directly with affected members when carrying out a pension consultation exercise?Who is the employer required to consult?Under...
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31st Jul
Practice notes
Substitution of principal employerDefinitive deed and rules—the enabling powerThe trustees should first ensure that there is a power under the...
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Produced in partnership with Blake Morgan LLP 31st Jul
Q&As
What is the process and the considerations involved when changing the scheme accounting date for an occupational pension scheme?This Q&A relates to an...
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31st Jul
Q&As
Do the pension consultation regulations apply on a share or business sale?A corporate transaction such as a share sale or a business sale may involve...
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31st Jul
Practice notes
Pension issues in employees’ settlement agreementsThis Practice Note looks at pensions-related issues that can arise under settlement agreements...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Salary sacrifice and pensionsCORONAVIRUS (COVID-19) UPDATE: Salary sacrifice arrangements may be affected where employers furlough their staff through...
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Produced in partnership with Rebecca McKay of Trowers & Hamlins LLP 31st Jul
Practice notes
IBM v Dalgleish—the remedies judgment [ARCHIVED]This Practice Note has been archived. It looks at the further judgment of the High Court in the case...
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31st Jul

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