Contracting out

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Contracting out guidance:

The following Pensions practice note provides comprehensive and up to date legal information on Abolition of DB contracting-out—an introduction

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Abolition of DB contracting-out—implementation issues

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Abolition of DB contracting-out—the employer's statutory power to amend...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Abolition of DC contracting-out

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Anti-franking

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Buying out Section 9(2B) rights and GMPs before 6 April 2016 [Archived]...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Buying out Section 9(2B) rights and GMPs from 6 April 2016...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Considerations where member ceased to be in DB contracted-out employment...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Considerations where scheme ceased to be a COSR scheme before 6 April...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on DB contracting-out before 6 April 2016 [Archived]

Practice notes

The following Pensions Q&A provides comprehensive and up to date legal information on Does PSA 1993, s 24G(4) exempt pension schemes in winding up that are undertaking...

Q&As

The following Pensions practice note provides comprehensive and up to date legal information on Equalisation of guaranteed minimum pensions (GMPs)

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Guaranteed minimum pension (GMP) conversion

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Legal regime applicable to Section 9(2B) rights and GMPs from 6 April...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Obtaining a DB contracting-out certificate before 6 April 2016 [Archived]...

Practice notes

The following Family practice note provides comprehensive and up to date legal information on Pensions—the state pension

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Protected rights before 6 April 2012 [Archived]

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Surrendering a DB contracting-out certificate before 6 April 2016...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Transfers of Section 9(2B) rights and GMPs before 6 April 2016 [Archived]...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Transfers of Section 9(2B) rights and GMPs from 6 April 2016...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on Varying a DB contracting-out certificate before 6 April 2016 [Archived]...

Practice notes

The following Pensions practice note provides comprehensive and up to date legal information on What does ‘contracting-out’ mean for pension lawyers?...

Practice notes
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