Funding and investment

View Pensions by content type:

Latest Pensions News

Featured Pensions content

Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
Read More >
Produced in partnership with Paul Carney of Shoosmiths 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...
Read More >
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...
Read More >
19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
Read More >
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...
Read More >
19th May
Practice notes
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Read More >
Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
Read More >
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
Read More >
Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Read More >
Produced in partnership with Martin Scott of gunnercooke LLP 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...
Read More >
Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Read More >
19th May

Most recent Funding and investment content

Practice notes
Sustainable finance and ESG—key global principles for financial institutionsGlobal sustainable finance and ESG initiatives for financial...
Read More >
Produced in partnership with Dianne Bell of Freelance 26th Jul
Practice notes
EMIR—essentialsIn each section of this Practice Note, links are given to the relevant provisions of EU and/or UK legislation, as applicable, and...
Read More >
22nd Jul
Practice notes
Environmental social governance—the investment marketBrexit impact11 pm (GMT) on 31 December 2020 marks the end of the Brexit...
Read More >
Produced in partnership with Tim Clare of Anthesis 8th Jul
Practice notes
Statement of investment principles (SIP)CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme...
Read More >
Produced in partnership with Nick Stones of Pinsent Masons 1st Jul
Practice notes
ESG and stewardship issues in pensions—what do trustees need to do?STOP PRESS: On 8 June 2021, the Department for Work and Pensions (DWP) published a...
Read More >
Produced in partnership with Mark Latimour and Harriet Sayer of Eversheds Sutherland 1st Jul
Practice notes
ESG issues in pensions—the TCFD regime from 1 October 2021STOP PRESS: On 8 June 2021, the Department for Work and Pensions (DWP) published a response...
Read More >
Produced in partnership with Mark Latimour and Harriet Sayer of Eversheds Sutherland 1st Jul
Practice notes
Types of pension scheme investmentTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESMain types of pension scheme investmentThe main asset...
Read More >
Produced in partnership with Mark Smith of Taylor Wessing LLP and Martin Scott of gunnercooke LLP 30th Jun
Practice notes
DB scheme funding—the Pensions Regulator's approachCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding...
Read More >
11th Jun
Q&As
Can a scheme member request that the trustees divest from fossil fuel investments?Since 1 October 2019, trustees of occupational pension schemes are...
Read More >
5th Jun
Q&As
Do trustees have a right to call an actuarial valuation before the end of the three year interval?We refer you to Practice Note: Actuarial funding...
Read More >
5th Jun
Q&As
A pension scheme has a buy-in policy for the pensioners in the scheme. The scheme actuaries value the policy annually. Is this a necessary requirement...
Read More >
5th Jun
Practice notes
How to manage scheme funding deficitsCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels of a...
Read More >
Produced in partnership with Alison Fleming of PWC 5th Jun
Practice notes
UK EMIR, derivatives and pensionsThis Practice Note looks at the European Market Infrastructure Regulation (EMIR), Retained Regulation (EU) 648/2012...
Read More >
Produced in partnership with Jason Brooks and Jason Harding of CMS 5th Jun
Practice notes
Payment of surplus to the employer—ongoing pension schemesTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION...
Read More >
Produced in partnership with Mark Ridler of Hill Dickinson 5th Jun
Practice notes
The meaning of ‘connected’ and ‘associate’ in pensionsUse of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
The scheme-specific funding regimeCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels of a lot...
Read More >
Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 5th Jun
Practice notes
Engaging in scheme funding negotiationsTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESCORONAVIRUS (COVID-19) UPDATE: The...
Read More >
Produced in partnership with Alison Fleming of PWC 5th Jun
Practice notes
De-risking—pension buy-outs and buy-insTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe increase in the number of...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Investment powers and duties of pension trusteesCORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in...
Read More >
5th Jun
Practice notes
Pension scheme funding—beginners’ guideCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels of...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun

Popular documents