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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 This Practice Note has been archived and is not maintained.As...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
Pension bulk transfers—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 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
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 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
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 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
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
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 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
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 Members and benefits content

Practice notes
Guaranteed minimum pension (GMP) conversionThis Practice Note describes and comments on the process that must be undertaken should the trustees of an...
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Produced in partnership with David Everett 25th Aug
Practice notes
Pension liberation—an introductionCORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance...
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Produced in partnership with Rebecca Bennett of Needle Partnership and Natasha Peacock of Needle Partnership 24th Aug
Practice notes
Equalisation of guaranteed minimum pensions (GMPs)STOP PRESS 1: On 17 June 2021, the High Court handed down its judgment in Punter Southall Governance...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 24th Aug
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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22nd Aug
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 Aug
Practice notes
The secondary annuity market [Archived]This Practice Note has been archived because on Tuesday 18 October 2016, the government announced its decision...
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15th Aug
Practice notes
The Pension Wise guidance before 1 January 2019 [Archived]THIS PRACTICE NOTE APPLIES IN RELATION TO FLEXIBLE BENEFITSARCHIVED: This archived Practice...
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15th Aug
Practice notes
Overpayment of pension benefitsTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESThis Practice Note focuses on overpayments of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Surrendering a DB contracting-out certificate before 6 April 2016 [Archived]THIS PRACTICE NOTE APPLIES TO SCHEMES THAT WERE CONTRACTED-OUT...
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15th Aug
Practice notes
Transfers of Section 9(2B) rights and GMPs from 6 April 2016Contracting-out on a salary-related basis (also known as defined benefit (DB)...
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15th Aug
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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15th Aug
Practice notes
Pensions legislation taking effect on 1 and 6 April 2015—a round up [ARCHIVED]Pension Schemes Act 2015The Pension Schemes Act 2015 (PSA 2015) covers...
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15th Aug
Practice notes
Individual transfers—DC occupational pension schemesCORONAVIRUS (COVID-19) UPDATE: On 13 May 2020, the Pensions Regulator (TPR) updated its DC...
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Produced in partnership with William Sutton of Reed Smith LLP 15th Aug
Practice notes
When can pensions be reduced?THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Increasing pensions in paymentTHIS PRACTICE NOTE APPLIES TO ALL OCCUPATIONAL PENSION SCHEMESFORTHCOMING DEVELOPMENT: On 25 November 2020 the...
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15th Aug
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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15th Aug
Practice notes
Abolition of DC contracting-outContracting-out on a money purchase basis before 6 April 2012Contracting-out was the mechanism whereby an individual...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Considerations where member ceased to be in DB contracted-out employment before 6 April 2016 [Archived]THIS PRACTICE NOTE APPLIES IN RELATION TO...
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15th Aug

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