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

Brexit impact As of exit day (31 January 2020), the UK is no longer an EU Member State. However, in accordance with the Withdrawal Agreement, the UK has entered an...

Practice Note

FORTHCOMING DEVELOPMENT 1: On 12 March 2020, the industry working group co-established by the Pensions Regulator (the Pensions Climate Risk Industry Group (PCRIG))...

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

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

CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis: Coronavirus deepens UK...

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

CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis: Coronavirus deepens UK...

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 Insolvency Act...

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
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