Investment

Investment guidance:

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

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

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

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

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 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 Martin Scott of Gunnercooke LLP THE [insert name of pension scheme] PENSION SCHEME This statement of investment principles is effective from...

Precedents

Produced in partnership with Martin Scott of Gunnercooke LLP THE [insert name of pension scheme] PENSION SCHEME This statement of investment principles is effective from...

Precedents

This Practice Note looks at the Financial Services Compensation Scheme (FSCS) in the context of pensions. For further information and detail on the FSCS in general, see...

Practice Note

Use of terms ‘connected’ and ‘associate’ in pensions Although originally defined for use under the insolvency/bankruptcy framework as set out under the...

Practice Note

THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES Main types of pension scheme investment The main asset classes in which occupational pension schemes invest...

Practice Note