Funding and investment

Funding and investment guidance:

FORTHCOMING DEVELOPMENT: Following the publication of the White Paper ‘Protecting defined benefit pension schemes’ in March 2018, the Pensions Regulator (TPR) worked on...

Practice Note

In the course of running an occupational pension scheme, scheme trustees may choose to appoint an investment consultant and/or a fiduciary manager. Unlike ‘fund...

Practice Note

FORTHCOMING DEVELOPMENT: Through the consultation on the DB funding code published on 3 March 2020, the Pensions Regulator is consulting on the extent to which the...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Asset-backed contribution arrangements are a tool, which can be used to help reduce...

Practice Note

Contributed by Chris Coulston and Harry Stead, Deloitte LLP The funding of defined benefit pension schemes and the volatility and risk associated with these schemes has...

Practice Note

Contributed by Katherine Worraker, Ian Ahkong, James Panayi and Alex Beattie of Deloitte LLP. UK registered pension schemes operated by a single employer or group of...

Practice Note

What is a contingent asset? A contingent asset is an asset that will generate cash for the pension scheme if certain specified (ie contingent) events occur (eg a...

Practice Note

FORTHCOMING DEVELOPMENT 1: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns about a lack of...

Practice Note

THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES One of the most controversial issues that can arise in relation to a defined benefit...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES The increase in the number of underfunded defined benefit occupational pension schemes...

Practice Note

The European Market Infrastructure Regulation (EMIR) EMIR introduced requirements to improve transparency and reduce risks associated with the derivatives market. It...

Practice Note

EMIR—Introduction Key requirements The European Market Infrastructure Regulation (EU) 648/2012 (EMIR) is the principal EU measure regulating the over the counter (OTC)...

Practice Note

THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMES As a general rule, subject to the specific governing provisions of their trust deed and rules,...

Practice Note

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES FORTHCOMING DEVELOPMENT 1: The March 2018 White Paper ‘Protecting Defined Benefit Pension...

Practice Note

What is environmental social governance (ESG)? Environmental social governance (ESG) is an umbrella term covering a range of environmental, social and governance factors...

Practice Note

FORTHCOMING DEVELOPMENT 1: The Pensions Regulator has co-established an industry working group on climate change to produce guidance for pension schemes on...

Practice Note

This Practice Note looks at the nature of fiduciary management services for occupational pension schemes, including (among other things) the different types and who...

Practice Note

CORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels of a lot of DB schemes and on their employer covenant. The...

Practice Note

The management of assets belonging to another person on a discretionary basis is a 'regulated activity' overseen by the Financial Conduct Authority (FCA). As a rule...

Practice Note

FORTHCOMING DEVELOPMENT 1: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns about a lack of...

Practice Note

Pension schemes and their sponsoring employers are faced with a number of risks in relation to their defined benefit pension schemes, one of the most worrying of which is...

Practice Note

FORTHCOMING DEVELOPMENT: Following the publication of the White Paper ‘Protecting defined benefit pension schemes’ in March 2018, the Pensions Regulator (TPR) worked on...

Practice Note

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES AND PERSONAL PENSION SCHEMES. In view of the nature of defined contribution pension schemes and particularly...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES. Before 6 April 2006 (A-Day), trustees of ongoing schemes that were in surplus...

Practice Note

FORTHCOMING DEVELOPMENT 1: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns about a lack of...

Practice Note

Produced in partnership with John Hamilton of Blake Morgan THIS PRECEDENT APPLIES TO SCHEMES UNTIL 5 APRIL 2016. FOR FURTHER INFORMATION, SEE PRACTICE NOTE: Payment of...

Precedents
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