What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
ESG and stewardship issues in pensions—what do trustees need to do?FORTHCOMING DEVELOPMENT 1: According to a climate change strategy published by the...
Common Investment Funds and pensionsContributed by Katherine Worraker, Ian Ahkong, James Panayi and Alex Beattie of Deloitte LLPUK registered pension...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Employer-related investmentsTHIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMESAs a general rule, subject to the specific governing...
Investment powers and duties of pension trusteesCORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in...
UK EMIR, derivatives and pensionsThis Practice Note looks at the European Market Infrastructure Regulation (EMIR), Retained Regulation (EU) 648/2012...
Statement of investment principles (SIP) for defined contribution (DC) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement...
Sign-in
Help
Sustainable Business Toolkit
