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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 9th Nov
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 9th Nov
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 9th Nov
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 9th Nov
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 Jovana Nedeljkov of Bankside Chambers 9th Nov
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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9th Nov
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. 9th Nov
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 9th Nov
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 9th Nov
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 9th Nov

Most recent Funding and investment content

Practice notes
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...
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Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 25th Nov
Practice notes
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 25th Nov
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a...
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Produced in partnership with Alison Fleming of PwC 25th Nov
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Coronavirus has weakened the covenant of some sponsoring employers, particularly those in the hospitality and travel...
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25th Nov
Practice notes
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...
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Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 25th Nov
Practice notes
The European Market Infrastructure Regulation (EMIR)EMIR introduced requirements to improve transparency and reduce risks associated with the...
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Produced in partnership with Jason Brooks and Jason Harding of CMS 25th Nov
Practice notes
This Practice Note looks at the nature of fiduciary management services for occupational pension schemes, including (among other things) the different...
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Produced in partnership with Georgina Davies of LCP 25th Nov
Practice notes
Global sustainable finance and ESG initiatives for financial institutionsThis Practice Note covers some of the key environmental, social and...
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Produced in partnership with Dianne Bell of Freelance 23rd Nov
Practice notes
EMIR—IntroductionKey requirementsThe European Market Infrastructure Regulation (EU) 648/2012 (EMIR) is the principal EU measure regulating the over...
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18th Nov
Practice notes
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...
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16th Nov
Practice notes
Brexit impactAs of exit day (31 January 2020), the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK...
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Produced in partnership with Tim Clare of Anthesis 16th Nov
Practice notes
FORTHCOMING DEVELOPMENT 1: During the House of Lords Committee stage held on 2 and 4 March 2020, the Committee agreed to make amendments to the...
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13th Nov
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES.Payments to employers from trust schemes that are defined...
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Produced in partnership with Mark Ridler of Hill Dickinson 29th Oct
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe increase in the number of underfunded defined benefit occupational...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
FORTHCOMING DEVELOPMENT: The Pensions Regulator (TPR) is working on the design of a new code of practice for the funding of defined benefit (DB)...
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Produced in partnership with Tyron Potts of Barnett Waddingham LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels and employer covenant of a lot of DB...
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Produced in partnership with Alison Fleming of PwC 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided certain changes to its policies. For instance, for the levy year 2020/21,...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, TPR temporarily extended the period after which a payment failure becomes...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 6th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct

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