Insolvency and winding up

View Pensions by content type:

Latest Pensions News

Featured Pensions content

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...
Read More >
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...
Read More >
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
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...
Read More >
Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
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...
Read More >
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
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...
Read More >
Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
Read More >
Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
Read More >
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...
Read More >
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...
Read More >
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...
Read More >
Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
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...
Read More >
Produced in partnership with Blake Morgan LLP 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
Read More >
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)...
Read More >
Produced in partnership with Peter White 12th Jan
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Insolvency and winding up content

Practice notes
Section 7 of and Schedule 9 to the Corporate Insolvency and Governance Act 2020 (CIGA 2020) introduce a new Part 26A of the Companies Act 2006 (CA...
Read More >
13th Apr
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...
Read More >
Produced in partnership with Raquel Agnello QC of Erskine Chambers 9th Apr
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...
Read More >
Produced in partnership with Laura Sayer of Mills & Reeve LLP 9th Apr
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...
Read More >
9th Apr
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....
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMES IN WIND-UP (EXCEPT THOSE ENTERING THE PENSION PROTECTION FUND)A key aspect of...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
THIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at examples of:•where the Pensions Regulator (the Regulator)...
Read More >
9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESA payment to the sponsoring employer(s) of a pension scheme...
Read More >
Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 9th Apr
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...
Read More >
Produced in partnership with Barry Gibb of Hill Dickinson LLP 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMESDisclosure requirements applicable to a winding-up schemeWhen a scheme begins...
Read More >
9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMESDisclosure requirements applicable to a winding-up schemeWhen a scheme begins...
Read More >
9th Apr
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhen an underfunded defined benefit occupational pension scheme winds up,...
Read More >
9th Apr
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...
Read More >
Produced in partnership with Thomas Robinson of Wilberforce Chambers 8th Apr
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...
Read More >
8th Apr
Practice notes
This Practice Note examines the issues that can arise when the sponsoring employer(s) of a pension scheme is the subject of a ‘pre-packaged...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 7th Apr
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’...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 7th Apr
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...
Read More >
Produced in partnership with Raquel Agnello QC of Erskine Chambers and Thomas Robinson of Wilberforce Chambers 23rd Mar
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...
Read More >
Produced in partnership with Leigh Holmes, Louise Edwards and Wills Crump of Wrigleys 5th Mar
Practice notes
The position of a personal pension on bankruptcyA bankrupt’s estate automatically vests in the official receiver (or an insolvency practitioner if...
Read More >
Produced in partnership with Philip Hinks of 3 Verulam Buildings (3VB) 3rd Mar

Popular documents