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Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
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19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke LLP 19th May
Practice notes
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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19th May
Practice notes
Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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19th 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...
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Produced in partnership with Peter White 19th May

Most recent International pensions content

Practice notes
Pensions and retirement plans—Ireland—Q&A guideThe international pensions law guide for Ireland is presented in a Q&A format. The questions are set...
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5th Jun
Practice notes
Pensions and retirement plans—United Kingdom—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans...
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5th Jun
Practice notes
International pension transfersCORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 128 and Pension Schemes Newsletter 121, HMRC...
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Produced in partnership with Sean McNulty of Blake Morgan 5th Jun
Practice notes
Pensions and retirement plans—Japan—Q&A guideThe international pensions law guide for Japan is presented in a Q&A format. The questions are set out...
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5th Jun
Practice notes
Pensions and retirement plans—Portugal—Q&A guideThe international pensions law guide for Portugal is presented in a Q&A format. The questions are set...
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5th Jun
Practice notes
Pensions and retirement plans—Kenya—Q&A guideThe international pensions law guide for the Kenya is presented in a Q&A format. The questions are set...
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5th Jun
Practice notes
Pensions and retirement plans—Russia—Q&A guideThe international pensions law guide for Russia is presented in a Q&A format. The questions are set out...
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5th Jun
Practice notes
Pensions and retirement plans—South Africa—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in...
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5th Jun
Practice notes
Solvency II and UK pensionsWhat is Solvency II?Solvency II is a European risk-based solvency capital regime which provides a harmonised prudential...
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5th Jun
Practice notes
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
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Produced in partnership with Sean McNulty of Blake Morgan 5th Jun
Practice notes
Pensions and retirement plans—Belgium—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in...
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5th Jun
Practice notes
The IORP II Directive and pensionsUnder EU law, pension schemes are referred to as Institutions for Occupational Retirement Provision (IORPs). The...
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5th Jun
Practice notes
Pensions and retirement plans—Australia—Q&A guideThe international pensions law guide for Australia is presented in a Q&A format. The questions are...
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5th Jun
Practice notes
Pensions and retirement plans—USA—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in USA...
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5th Jun
Practice notes
Pensions and retirement plans—France—Q&A guideThe international pensions law guide for France is presented in a Q&A format. The questions are set out...
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5th Jun
Practice notes
UK pensions tax treatment of internationally mobile employees and membersSince A-day (6 April 2006), the main elements of the UK tax regime applicable...
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5th Jun
Practice notes
Getting the Deal Through: Executive Compensation & Employee Benefits 2020Jurisdictions coveredThe following jurisdictions are covered in this...
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5th Jun
Practice notes
Pensions and retirement plans—Italy—Q&A guideThis Practice Note contains a jurisdiction-specific Q&A guide to pensions and retirement plans in Italy...
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5th Jun
Practice notes
FATCA in the UK—pension schemesAt a very high level, certain provisions of the US Internal Revenue Code of 1986, as amended (the Code), commonly known...
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Produced in partnership with Linklaters 5th Jun

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