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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 12th Jan
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 12th Jan
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 12th Jan
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 12th Jan
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 Adele Isaacs of Bankside Chambers 12th Jan
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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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
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. 12th Jan
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 12th Jan
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 12th Jan
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 12th Jan

Most recent Funding and investment content

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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16th Apr
Q&As
Since 1 October 2019, trustees of occupational pension schemes are required to state in their statement of investment principles their policy on the...
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14th Apr
Practice notes
In each section of this Practice Note, links are given to the relevant provisions of EU and/or UK legislation, as applicable, and significant...
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14th Apr
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 13th Apr
Practice notes
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...
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13th Apr
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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9th Apr
Practice notes
STOP PRESS: The Pensions Regulator (TPR) has published its new  climate change strategy calling on trustees of occupational pension schemes to act now...
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Produced in partnership with Mark Latimour and Harriet Sayer of Eversheds Sutherland 9th Apr
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 9th Apr
Practice notes
The management of assets belonging to another person on a discretionary basis is a 'regulated activity' overseen by the Financial Conduct Authority...
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Produced in partnership with Martin Scott of gunnercooke LLP 9th Apr
Practice notes
Contributed by Chris Coulston and Harry Stead, Deloitte LLPThe funding of defined benefit pension schemes and the volatility and risk associated with...
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9th Apr
Practice notes
FORTHCOMING DEVELOPMENT: On 25 November 2020 the government and the UK Statistics Authority (UKSA) published their response to their consultation on...
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Produced in partnership with India Trusselle and Stephen Walsh of Mayer Brown and Stephen Woods of Pinsent Masons 9th Apr
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 9th Apr
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 Alison Fleming of PwC 9th Apr
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 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMESAs a general rule, subject to the specific governing provisions of their trust...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most controversial issues that can arise in relation to a defined...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Use of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under the insolvency/bankruptcy framework as set out under the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
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 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESAsset-backed contribution arrangements are a tool, which can be used to...
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Produced in partnership with Nick Stones and Richard Williams of Pinsent Masons 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESMain types of pension scheme investmentThe main asset classes in which occupational pension...
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Produced in partnership with Mark Smith and Ian Malone of Taylor Wessing 9th Apr

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