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Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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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...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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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...
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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...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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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...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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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...
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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...
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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...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent Funding content

Practice notes
DB scheme funding—the Pensions Regulator's approachCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding...
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11th 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...
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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...
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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...
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Produced in partnership with Alison Fleming of PWC 5th Jun
Practice notes
Payment of surplus to the employer—ongoing pension schemesTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 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...
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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...
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Produced in partnership with Alison Fleming of PWC 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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Defined benefit (DB) pension schemes—who owns the surplus?THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Asset-backed contributions for pension schemesTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESAsset-backed contribution...
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Produced in partnership with Nick Stones and Richard Williams of Pinsent Masons 5th Jun
Practice notes
Contingent assets and the Pension Protection FundCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to...
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5th Jun
Practice notes
Payment of pension contributions to defined contribution schemesCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, TPR temporarily...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Assessing and monitoring the employer covenantCORONAVIRUS (COVID-19) UPDATE: Coronavirus has weakened the covenant of some sponsoring employers,...
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5th Jun
Practice notes
Methods of valuing pension liabilities and related funding conceptsFORTHCOMING DEVELOPMENT: TPR is working on the design of a new code of practice for...
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Produced in partnership with Tyron Potts of Barnett Waddingham LLP 5th Jun
Practice notes
Asset-backed contributions—tax treatmentContributed by Chris Coulston and Harry Stead, Deloitte LLPThe funding of defined benefit pension schemes and...
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5th Jun
Practice notes
Statutory funding regime and the interaction with scheme rulesCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on...
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Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 5th Jun
Practice notes
Actuarial funding valuationsCORONAVIRUS (COVID-19) UPDATE: The coronavirus pandemic has had a detrimental impact on the funding levels and employer...
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Produced in partnership with Alison Fleming of PWC 5th Jun
Precedents
Resolution to preserve the power to pay a surplus to the scheme’s employer under the Pensions Act 2004, s 251 [Archived]THIS PRECEDENT APPLIES TO...
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5th Jun
Precedents
Resolution to amend resolution passed before 6 April 2011 to preserve power to pay surplus to the scheme’s employer under the Pensions Act 2004, s 251...
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5th Jun

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