Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
What happens to pension contributions when an employee is on Statutory Sick Pay?All employees, irrespective of age, are entitled to claim a statutory...
When an employer is making pension contributions to an employee, under the auto-enrolment scheme, who is on long-term sick leave and has exhausted all...
In the context of reg 11 of the Registered Pension Scheme (Authorised Payments) Regulations 2009, SI 2009/1171, does the term ‘related scheme’ include...
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...
Money purchase benefits—the statutory definitionThe question of the nature of money purchase benefits has attracted considerable attention over recent...
Trivial commutationHM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered...
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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