Death benefits

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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 This Practice Note has been archived and is not maintained.As...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
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
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 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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 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
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
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
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 Death benefits content

Q&As
Can an employer stop providing life assurance benefits to employees at an age higher than 65 under age discrimination legislation?Paragraph 14(2) of...
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6th Jul
Q&As
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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5th Jun
Q&As
In a pensions context, are death benefit trusts for the benefit of minors exempted from TRS registration under Schedule 3A to the Money Laundering and...
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Produced in partnership with Emily Campbell of Wilberforce Chambers 5th Jun
Q&As
Will funds paid out of a funded unapproved retirement benefit scheme (FURBS), established before A-day, be subject to inheritance tax if no additional...
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5th Jun
Q&As
The settlor of a life insurance trust wishes to terminate the trust and have the policy transferred to them so that the proceeds of the policy will...
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Produced in partnership with Lynne Counsell of 9 Stone Buildings 5th Jun
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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5th Jun
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) 5th Jun
Practice notes
Life policies—an introductionFORTHCOMING DEVELOPMENT: The Office of Tax Simplification (OTS) has released a report outlining recommendations to make...
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Produced in partnership with Keith Bruce-Smith and Katrina Hopkins of Harcus Sinclair 5th Jun
Practice notes
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 Gowling WLG 5th Jun
Practice notes
Death benefits—money purchase schemesFORTHCOMING DEVELOPMENT: The Office of Tax Simplification (OTS) has released a report outlining recommendations...
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Produced in partnership with Louise Howard of Universities Superannuation Scheme (Ltd) 5th Jun
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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5th Jun
Practice notes
Drawdown and death benefits from 6 April 2015Where a member of a registered pension scheme dies while in drawdown (whether in the form of income...
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5th Jun
Practice notes
Registered life assurance arrangementsEmployers frequently provide death benefits (also known as 'life assurance' or 'life cover' benefits) such as...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Pension payable on death—who is a dependant, nominee or successor?Types of death benefits payableThere are two types of scheme benefits payable on a...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Pension death benefit trustsFORTHCOMING DEVELOPMENT: The Office of Tax Simplification (OTS) has released a report outlining recommendations to make...
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Produced in partnership with Kevin Gude of Gowling WLG 5th Jun

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