Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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...
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...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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...
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...
FORTHCOMING DEVELOPMENT: In October 2020, the Insolvency Service published draft regulations which are intended to be laid before Parliament as soon...
THIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at examples of:•where the Pensions Regulator (the Regulator)...
Double proof in the administrationAdministrators may make distributions to creditors of a company in administration either to: preferential creditors,...
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...
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...
THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most controversial issues that can arise in relation to a defined...
This Practice Note focuses on the practical issues arising on the winding-up of defined benefit (DB) pension schemes.In circumstances where a scheme...
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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