Members and benefits

Understanding the intricacies of entitlements and distributions within pensions law can be challenging. Our expert insights and practical guidance provide the tools you need to manage member benefits effectively, ensuring compliance and optimising outcomes for your clients. Stay informed on the latest regulations and best practices to adeptly advise on contribution structures, benefit calculations, and dispute resolutions.

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Latest Pensions News

TPR chief calls for investment industry innovation amid pension consolidation growth

TPR chief calls for investment industry innovation amid pension consolidation growth
Pension Schemes Bill’s most notable, controversial measures

Pension Schemes Bill’s most notable, controversial measures

The following Pensions news provides comprehensive and up to date legal information on Pension Schemes Bill’s most notable, controversial measures

ABI supports government’s industry strategy

ABI supports government’s industry strategy

The following Pensions news provides comprehensive and up to date legal information on ABI supports government’s industry strategy

Pensions weekly highlights—26 June 2025

Pensions weekly highlights—26 June 2025

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—26 June 2025

Featured Pensions content

Self-invested personal pensions (SIPPs)

Self-invested personal pensions (SIPPs)

Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...

Small self-administered schemes (SSASs)

Small self-administered schemes (SSASs)

Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...

Section 32 buy-out policies

Section 32 buy-out policies

Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...

The pre A-day pensions tax regime [Archived]

The pre A-day pensions tax regime [Archived]

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...

Practice notes

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
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Produced in partnership with Julie Peaple of Nest Corporation and Michael Hames of Nest Corporation
30th May
Practice notes

Registration of pension schemes

Registration of pension schemesBenefits of registrationRegistration provides advantageous tax reliefs and exemptions for a pension scheme and its...
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30th May
News

DWP finds £571.6m state pension shortfall

The DWP announced on 21 March 2024 that it has so far identified 97,000 payments that were each short between £2,192 and £12,486.The DWP has launched...
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3rd Jun
Q&As

Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?

Are apprentices auto-enrolled into a pension if they earn under 10,000 per year and are aged under 18?Automatic enrolment does not apply to workers...
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2nd Jun
Q&As

What issues should an employer consider when providing life insurance to its employees?

What issues should an employer consider when providing life insurance to its employees?Life insurance—basicsLife insurance benefit (life cover) can...
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2nd Jun
Practice notes

Anti-franking

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
30th May
Practice notes

Surrender and forfeiture of pension benefits

Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP
30th May
Practice notes

Qualifying Recognised Overseas Pension Schemes (QROPS)

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
30th May
Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. For guidance on whether EU...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP
2nd Jun
Practice notes

Pension consultation requirements

Pension consultation requirementsEmployers are required by statute to consult with members or their representatives for at least 60 days before making...
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30th May
Practice notes

Relevant life and excepted group life policies—practical issues

Relevant life and excepted group life policies—practical issuesStatute provides for two tax-efficient alternatives to a life assurance policy held...
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Produced in partnership with Kevin Gude of Keystone Law
30th May
Practice notes

Investment management agreements—trustee considerations

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
30th May
Practice notes

Auto-enrolment—postponement

Auto-enrolment—postponementAn employer can postpone the date on which the auto-enrolment obligations would otherwise apply to an eligible jobholder by...
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2nd Jun
Practice notes

Types of pension schemes—beginners’ guide

Types of pension schemes—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP
2nd Jun
Practice notes

Age discrimination—the pension exceptions and when they apply

Age discrimination—the pension exceptions and when they applyExceptions for age discrimination under the Equality Act 2010The general...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers
30th May
News

Government to require pension schemes to disclose UK investments

...
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2nd Jun

Popular documents

Section 32 buy-out policies

Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32 buy-out policy’—also sometimes referred to as a section 32 policy or pension buy-out bond. It is a type of buy-out policy whose name derives from the

Surrender and forfeiture of pension benefits

Surrender and forfeiture of pension benefitsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under registered occupational pension schemes can be surrendered or forfeited.The general rule against surrender—the

What is the difference between an appeal and a review?

What is the difference between an appeal and a review?What is an appeal?An appeal in insolvency proceedings is no different to an appeal in normal litigation. An appeal will be allowed only if the appeal court is satisfied that the decision of the lower court was 'wrong' or 'unjust because of a

Strike out—making an application to strike out a statement of case

Strike out—making an application to strike out a statement of caseA strike out order can be made either following an application by the parties or on the court's own initiative. This Practice Note deals with the scenario of the order being made following a party's application.Making an application