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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 Members and benefits content

Practice notes
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
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Produced in partnership with Barnett Waddingham and Rowan Harris of Quattro Pensions 16th May
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 16th May
Practice notes
Equalisation of guaranteed minimum pensions (GMPs)What are guaranteed minimum pensions?Guaranteed minimum pensions (GMPs) arrived on the pension scene...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 16th 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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16th May
Practice notes
Pension rights of spouses and civil partners on member’s deathFORTHCOMING DEVELOPMENT: On 20 July 2020, a written ministerial statement was made...
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16th May
Practice notes
Death benefits—final salary schemesTHIS PRACTICE NOTE APPLIES ONLY TO REGISTERED FINAL SALARY OCCUPATIONAL PENSION SCHEMESMost pension schemes provide...
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Produced in partnership with Louise Howard of Universities Superannuation Scheme (Ltd) 16th May
Practice notes
Abolition of DB contracting-out—the employer's statutory power to amend the scheme rulesTHIS PRACTICE NOTE APPLIES IN RELATION TO SCHEMES THAT WERE...
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16th May
Practice notes
Legal regime applicable to Section 9(2B) rights and GMPs from 6 April 2016THIS PRACTICE NOTE APPLIES TO SCHEMES THAT WERE CONTRACTED-OUT...
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16th May
Practice notes
Abolition of DB contracting-out—implementation issuesOn 6 April 2016, contracting-out on a salary-related basis (also known as DB contracting-out)...
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16th May
Practice notes
Abolition of DB contracting-out—an introductionThis Practice Note focuses on the abolition of DB contracting-out from 6 April 2016.The only other form...
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16th May
Practice notes
Ill-health early retirement—interpreting the scheme rulesTHIS PRACTICE NOTE RELATES TO REGISTERED OCCUPATIONAL PENSIONS SCHEMESAn important aspect of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes
Early leavers—preservationTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESIn this Practice Note, references to the trustees of a...
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16th May
Practice notes
Uncrystallised funds pension lump sums (UFPLSs)THIS PRACTICE NOTE APPLIES IN RELATION TO MONEY PURCHASE ARRANGEMENTSWhat is an uncrystallised funds...
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16th May
Practice notes
Pension rights of unmarried cohabitants on members’ deathIn this Practice Note, the term ‘cohabitant’ is used to refer to an unmarried partner (other...
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16th May
Practice notes
Drawdown before 6 April 2011THIS PRACTICE NOTE RELATES TO DRAWDOWN PENSIONS WHICH COMMENCED BEFORE 6 APRIL 2011This Practice Note looks at the legal...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes
Obtaining a DB contracting-out certificate before 6 April 2016 [Archived]THIS PRACTICE NOTE APPLIES TO SCHEMES THAT WERE CONTRACTED-OUT SALARY-RELATED...
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16th May
Practice notes
Buying out Section 9(2B) rights and GMPs from 6 April 2016This Practice Note focuses on the considerations applicable on and from 6 April 2016 (the...
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16th May
Practice notes
Annuities for pension lawyersBefore 6 April 2015, members entitled to money purchase benefits (also known as defined contribution (DC) benefits) had...
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16th May
Practice notes
Protected rights before 6 April 2012 [Archived]’Protected rights’ were the benefits which schemes contracted-out on a money purchase basis had to...
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16th May
Practice notes
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 16th May

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