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Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
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
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
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 pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing 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
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
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
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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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 Investment content

Practice notes
Environmental social governance—the investment marketBrexit11 pm (GMT) on 31 December 2020 marked the end of the Brexit transition/implementation...
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Produced in partnership with Tim Clare of Anthesis 22nd Sep
Practice notes
ESG and stewardship issues in pensions—what do trustees need to do?FORTHCOMING DEVELOPMENT 1: According to a climate change strategy published by the...
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Produced in partnership with Mark Latimour and Harriet Sayer of Eversheds Sutherland 22nd Sep
Practice notes
Appointing investment consultants and fiduciary managers—the pensions requirementsIn the course of running an occupational pension scheme, scheme...
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22nd Sep
Practice notes
EMIR—essentialsIn each section of this Practice Note, links are given to the relevant provisions of EU and/or UK legislation, as applicable, and...
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13th Sep
Practice notes
Sustainable finance and ESG—key global principles for financial institutionsGlobal sustainable finance and ESG initiatives for financial...
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Produced in partnership with Dianne Bell of Freelance 6th Sep
Practice notes
ESG issues in pensions—the TCFD regime from 1 October 2021FORTHCOMING DEVELOPMENT: According to a climate change strategy published by the Pensions...
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Produced in partnership with Mark Latimour and Harriet Sayer of Eversheds Sutherland 26th Aug
Practice notes
Common Investment Funds and pensionsContributed by Katherine Worraker, Ian Ahkong, James Panayi and Alex Beattie of Deloitte LLPUK registered pension...
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15th Aug
Practice notes
Longevity swapsFORTHCOMING DEVELOPMENT: On 25 November 2020 the government and the UK Statistics Authority (UKSA) published their response to their...
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Produced in partnership with India Trusselle and Stephen Walsh of Mayer Brown and Stephen Woods of Pinsent Masons 15th Aug
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 15th Aug
Practice notes
Types of pension scheme investmentTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESFORTHCOMING DEVELOPMENT: On 21 June 2021 the Department...
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Produced in partnership with Mark Smith of Taylor Wessing LLP and Martin Scott of gunnercooke LLP 15th Aug
Practice notes
Employer-related investmentsTHIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMESAs a general rule, subject to the specific governing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Statement of investment principles (SIP)CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme...
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Produced in partnership with Nick Stones of Pinsent Masons 15th Aug
Practice notes
De-risking—pension buy-outs and buy-insTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe increase in the number of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Investment powers and duties of pension trusteesCORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in...
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15th Aug
Practice notes
The meaning of ‘connected’ and ‘associate’ in pensionsUse of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Fiduciary management for pension schemesThis Practice Note looks at the nature of fiduciary management services for occupational pension schemes,...
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Produced in partnership with Georgina Davies of Lane Clark and Peacock 15th Aug
Practice notes
UK EMIR, derivatives and pensionsThis Practice Note looks at the European Market Infrastructure Regulation (EMIR), Retained Regulation (EU) 648/2012...
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Produced in partnership with Jason Brooks and Jason Harding of CMS 15th Aug
Precedents
Statement of investment principles (SIP) for defined contribution (DC) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement...
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Produced in partnership with Martin Scott of Gunnercooke LLP 15th Aug
Precedents
Statement of investment principles (SIP) for defined benefit (DB) pension schemeTHE [insert name of pension scheme] PENSION SCHEMEThis statement of...
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Produced in partnership with Martin Scott of Gunnercooke LLP 15th Aug
Precedents
Model discretionary investment management agreementInvestment Association—Model discretionary investment management agreement (May 2018)In May 2018,...
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15th Aug

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