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)...
Since 1 October 2019, trustees of occupational pension schemes are required to state in their statement of investment principles their policy on the...
STOP PRESS 1: On 27 January 2021, the DWP published the final version of the Pensions Climate Risk Industry Group’s (PCRIG) non-statutory guidance for...
STOP PRESS: The Pensions Regulator (TPR) has published its new climate change strategy calling on trustees of occupational pension schemes to act now...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe increase in the number of underfunded defined benefit occupational...
Contributed by Chris Coulston and Harry Stead, Deloitte LLPThe funding of defined benefit pension schemes and the volatility and risk associated with...
FORTHCOMING DEVELOPMENT: On 25 November 2020 the government and the UK Statistics Authority (UKSA) published their response to their consultation on...
This Practice Note looks at the nature of fiduciary management services for occupational pension schemes, including (among other things) the different...
THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most controversial issues that can arise in relation to a defined...
Use of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under the insolvency/bankruptcy framework as set out under the...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES.Payments to employers from trust schemes that are defined...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESAsset-backed contribution arrangements are a tool, which can be used to...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESMain types of pension scheme investmentThe main asset classes in which occupational pension...
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