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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. 12th Jan
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
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
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 OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell 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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
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 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...
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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 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...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
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 12th Jan
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 pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes
ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes
Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent International pensions content

Practice notes
Under EU law, pension schemes are referred to as Institutions for Occupational Retirement Provision (IORPs). The Archived Directive (EU) 2016/2341,...
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6th May
Practice notes
What is Solvency II?Solvency II is a European risk-based solvency capital regime which provides a harmonised prudential framework for insurance and...
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5th May
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in South Africa published as part of the Lexology...
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9th Apr
Practice notes
The international pensions law guide for Venezuela is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
There are different categories of overseas pension schemes, with various layers of requirements. These include:•Overseas Pension Schemes...
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Produced in partnership with Stephenson Harwood and Fraser Sparks of PwC 9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in USA published as part of the Lexology Getting the...
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9th Apr
Practice notes
The international pensions law guide for the Kenya is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Mexico published as part of the Lexology Getting the...
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9th Apr
Practice notes
The international pensions law guide for Sweden is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
The international pensions law guide for Argentina is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Belgium published as part of the Lexology Getting...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Switzerland published as part of the Lexology...
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9th Apr
Practice notes
The international pensions law guide for Russia is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
The international pensions law guide for China is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
The international pensions law guide for Ireland is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
The international pensions law guide for the United Arab Emirates is presented in a Q&A format. The questions are set out below. The guide can be...
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9th Apr
Practice notes
The international pensions law guide for Spain is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
The international pensions law guide for Japan is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr
Practice notes
This Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Germany published as part of the Lexology Getting...
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9th Apr
Practice notes
The international pensions law guide for Hong Kong is presented in a Q&A format. The questions are set out below. The guide can be accessed here:The...
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9th Apr

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