PPI undertakes review of DC and LGPS reforms outlined in Final Report of Pensions Investment Review
Insolvency and winding up
Navigate the complexities of pension schemes facing financial distress with expert insights tailored for insolvency scenarios. Ideal for legal professionals, this guidance addresses critical issues from fund security to member protection during winding-up processes, ensuring informed decision-making.
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Practice notes
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
30th May
Practice notes
Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
30th May
Q&As
Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?Automatic enrolment does not apply to workers...
30th May
Q&As
What issues should an employer consider when providing life insurance to its employees?Life insurance—basicsLife insurance benefit (life cover) can...
30th 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...
Produced in partnership with Peter White
30th May
Practice notes
Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
30th May
Practice notes
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Produced in partnership with Sean McNulty of Blake Morgan
30th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
30th May
Practice notes
Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
30th May
Practice notes
Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
Produced in partnership with Kevin Gude of Keystone Law
30th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Produced in partnership with Martin Scott of gunnercooke LLP
30th May
Practice notes
Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
30th May
Practice notes
Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Produced in partnership with Wyn Derbyshire of gunnercooke LLP
30th May
Practice notes
Age discrimination—the pension exceptions and when they applyExceptions for age discrimination under the Equality Act 2010The general...
Produced in partnership with Elizabeth Ovey of Radcliffe Chambers
30th May
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