Winding up

Winding up guidance:

THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES One of the most controversial issues that can arise in relation to a defined benefit...

Practice Note

THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMES IN WIND-UP (EXCEPT THOSE ENTERING THE PENSION PROTECTION FUND) A key aspect of the winding-up...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES A payment to the sponsoring employer(s) of a pension scheme must be an...

Practice Note

This Practice Note focuses on the practical issues arising on the winding-up of defined benefit (DB) pension schemes. In circumstances where a scheme winding-up is...

Practice Note

THIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMES This Practice Note looks at examples of: • where the Pensions Regulator (the Regulator) has issued an...

Practice Note

THIS CHECKLIST APPLIES TO DEFINED BENEFIT (DB) OCCUPATIONAL PENSION SCHEMES Employers may often plan to wind up their company's DB pension scheme as part of their...

Practice Note

This Practice Note covers the key steps in relation to winding-up a defined contribution (DC) occupational pension scheme, also known as a money purchase occupational...

Practice Note

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. These include: • the...

Practice Note

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES When an underfunded defined benefit occupational pension scheme winds up, trustees must secure...

Practice Note

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 and any trustee....

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES Disclosure requirements applicable to a winding-up scheme When a scheme begins winding-up, trustees of an...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO OCCUPATIONAL PENSION SCHEMES Disclosure requirements applicable to a winding-up scheme When a scheme begins winding-up, the trustees of...

Practice Note
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