Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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...
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...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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...
CORONAVIRUS (COVID-19) UPDATE: Salary sacrifice arrangements may be affected where employers furlough their staff through the Coronation Job Retention...
Employees’ pensions rights under an occupational pension scheme can be categorised as:•pension rights arising under the trusts of the relevant pension...
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...
Contributed by Peter Westaway of Deloitte LLP and reviewed by Martin Hooper of Barnett WaddinghamCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator...
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...
EXAMPLE 1: In letter offering employmentPension scheme or arrangement: current contribution rate [amount]% of your basic salary by [the Employer] and...
Automatic enrolment dutiesThe auto-enrolment regime, established under Part 1 of the Pensions Act 2008 (PenA 2008), imposes three key enrolment duties...
A Limited Liability Partnership (LLP) is a form of legal vehicle which is incorporated under the provisions of the Limited Liability Partnership Act...
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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