Insolvency and winding up

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Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 9th Nov
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 9th Nov
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Jovana Nedeljkov of Bankside Chambers 9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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9th Nov
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 9th Nov
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 9th Nov
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 9th Nov
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Most recent Insolvency and winding up content

Practice notes
This Practice Note covers the key steps in relation to winding-up a defined contribution (DC) occupational pension scheme, also known as a money...
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Produced in partnership with Leigh Holmes, Louise Edwards and Wills Crump of Wrigleys 20th Nov
Practice notes
Key provisions of the ActOn 25 June 2020, after less than 40 days in Parliament, the Corporate Insolvency and Governance Act 2020 (CIGA 2020) received...
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18th Nov
Practice notes
This Practice Note considers the effect of a company’s insolvency on an occupational pension scheme in respect of which the company is the sponsoring...
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Produced in partnership with Thomas Robinson of Wilberforce Chambers 18th Nov
Practice notes
FORTHCOMING DEVELOPMENT: In October 2020, the Insolvency Service published draft regulations which are intended to be laid before Parliament as soon...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 6th Nov
Practice notes
This note considers the implications of the Bonas case for those concerned with pre-pack administrations. The case was brought by the Pensions...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers 23rd Oct
Practice notes
When pension contributions are recoverableThis practice note addresses two questions:•whether a bankrupt’s pension arrangement falls within the...
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Produced in partnership with Raj Arumugam of 5 Stone Buildings 20th Oct
Practice notes
The implications of Lehmans/Nortel cases The Supreme Court decision in the case of Nortel/Lehman has clarified the status of Financial Support...
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Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 15th Oct
Practice notes
THIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at examples of:•where the Pensions Regulator (the Regulator)...
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13th Oct
Practice notes
The Pensions Regulator has a number of powers under the Pensions Act 1995 (PA 1995) in relation to the winding up of occupational pension schemes....
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Q&As
The requirement to have a schedule of contributions is derived from Part 3 of the Pensions Act 2004 (PeA 2004).PeA 2004, Pt 3 does not however apply...
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28th Sep
Q&As
Note: this Q&A assumes that the debtor is a member of a personal pension scheme under which they have the right to elect to take up to 25% of their...
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28th Sep
Practice notes
This Practice Note looks at legal and practical issues that arise on the winding up of a personal pension scheme by its provider, scheme administrator...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhen an underfunded defined benefit occupational pension scheme winds up,...
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26th Sep
Practice notes
THIS CHECKLIST APPLIES TO DEFINED BENEFIT (DB) OCCUPATIONAL PENSION SCHEMESEmployers may often plan to wind up their company's DB pension scheme as...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMESDisclosure requirements applicable to a winding-up schemeWhen a scheme begins...
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26th Sep
Practice notes
THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most controversial issues that can arise in relation to a defined...
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26th Sep
Practice notes
This Practice Note focuses on the practical issues arising on the winding-up of defined benefit (DB) pension schemes.In circumstances where a scheme...
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25th Sep
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.This beginners’...
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25th Sep
Practice notes
What is the Local Government Pension Scheme?The main pension scheme for local authorities is the Local Government Pension Scheme (LGPS). The LGPS is a...
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25th Sep

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