Other pension issues for employers

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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 Other pension issues for employers content

Practice notes
This Practice Note looks at pensions-related issues that can arise under settlement agreements within the arena of English law.Settlement (or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Demonstrating an employer has breached its duty of good faith is no easy matter.The implied duty of good faith (known as the implied duty of trust and...
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Produced in partnership with Clive Weber of Wedlake Bell 9th Apr
Practice notes
This Practice Note has been archived. It looks at the further judgment of the High Court in the case of IBM v Dalgleish, handed down on 20 February...
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9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Salary sacrifice arrangements may be affected where employers furlough their staff through the Coronation Job Retention...
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Produced in partnership with Rebecca McKay of Trowers & Hamlins LLP 9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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9th Apr
Practice notes
Employees’ pensions rights under an occupational pension scheme can be categorised as:•pension rights arising under the trusts of the relevant pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Coronavirus (COVID-19): As part of a series of measures put in place to stop the spread of coronavirus (COVID-19), HMRC announced the Coronavirus job...
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Produced in partnership with Judith Hogarth of Excello Law 9th Apr
Practice notes
Employer-sponsored pension schemes are essentially tax-advantaged savings vehicles whereby employers can make provision for the financial needs of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 7th Apr
Practice notes
Contributed by Peter Westaway of Deloitte LLP and reviewed by Martin Hooper of Barnett WaddinghamCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator...
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22nd Mar
Q&As
Post-employment notice pay (PENP) calculationThe first step when considering the taxation of termination payments, including payments in lieu of...
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22nd Mar
Practice notes
UPDATE: The Presidents of the Employment Tribunals for England and Wales and for Scotland have issued their third addendum to their original...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 22nd Mar
Practice notes
This Practice Note covers various disclosure obligations which apply to employers in respect of pensions information. Depending on the disclosure...
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11th Mar
Precedents
Date: [insert date](1)[Name of Principal Company](2)[Names of Trustees](3)[Name of New Employer]Deed of Participationrelating to[Name of Scheme]This...
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Produced in partnership with Blake Morgan LLP 5th Mar
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 5th Mar
Precedents
EXAMPLE 1: In letter offering employmentPension scheme or arrangement: current contribution rate [amount]% of your basic salary by [the Employer] and...
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Produced in partnership with Roderick Ramage of Kelly’s Legal Precedents 26th Feb
Practice notes
Purpose of participationThe purpose of admitting a new employer to participate in a scheme is to extend the benefits of that scheme to the relevant...
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Produced in partnership with Blake Morgan LLP 26th Feb
Practice notes
Automatic enrolment dutiesThe auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), imposes three key enrolment duties...
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Produced in partnership with Blake Morgan LLP 26th Feb
Practice notes
Definitive deed and rules—the enabling powerThe trustees should first ensure that there is a power under the scheme’s current definitive deed and...
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Produced in partnership with Blake Morgan LLP 26th Feb
Practice notes
A Limited Liability Partnership (LLP) is a form of legal vehicle which is incorporated under the provisions of the Limited Liability Partnership Act...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 23rd Feb
Q&As
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
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15th Feb

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