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Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
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 This Practice Note has been archived and is not maintained.As...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
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
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
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
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
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
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

Most recent Pension benefits content

Practice notes
Indexation and revaluation of pensions—changing from RPI to CPITHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESSubject to certain...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Jul
Practice notes
Surrender and forfeiture of pension benefitsSTOP PRESS: On 17 June 2021, the High Court handed down its judgment in Punter Southall Governance...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 1st Jul
Q&As
Does an income protection policy cover pension contributions? If not, does the employer have to continue to make pension contributions while an...
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6th Jun
Q&As
What happens to pension contributions when an employee is on Statutory Sick Pay?All employees, irrespective of age, are entitled to claim a statutory...
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5th Jun
Q&As
Can deductions be made from an employee's pension to recover money stolen from the company?When contemplating the reduction of a person’s pension...
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5th Jun
Q&As
When can overpaid pension contributions be recovered from a pension scheme?Once an employer or member has paid contributions into a scheme, they...
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5th Jun
Q&As
Is there any legislation, Pensions Ombudsman decisions or Precedent relating to the late payment of pensions to a member overseas?While there are a...
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5th Jun
Q&As
Would a member of a DC occupational pension scheme, who has pre-A Day scheme-specific lump sum protection of more than 25%, lose that protection if...
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5th Jun
Q&As
What is the pensions impact of the Dormant Assets Scheme?What is the Dormant Assets Scheme?The Dormant Assets Scheme (the Scheme) is a scheme led by...
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5th Jun
Practice notes
Temporary absence and pension accrualTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES.There are no statutory requirements governing the...
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5th Jun
Practice notes
Money purchase benefits—the statutory definitionThe question of the nature of money purchase benefits has attracted considerable attention over recent...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Trivial commutationHM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered...
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5th Jun
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 5th Jun
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 5th Jun
Practice notes
Increasing pensions in paymentTHIS PRACTICE NOTE APPLIES TO ALL OCCUPATIONAL PENSION SCHEMESFORTHCOMING DEVELOPMENT: On 25 November 2020 the...
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5th Jun
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 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

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