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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 This Practice Note has been archived and is not maintained.As...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 Retirement options content

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
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
Retirement options—DC membersFORTHCOMING DEVELOPMENT: On 11 February 2021 the government issued a consultation reconfirming the announcement that the...
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15th Aug
Practice notes
Guaranteed annuity rates (GARs)What is a guaranteed annuity rate (GAR)?Many pension policies issued before 1988 offered their members a GAR.A GAR is...
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15th Aug
Practice notes
Drawdown before 6 April 2011THIS PRACTICE NOTE RELATES TO DRAWDOWN PENSIONS WHICH COMMENCED BEFORE 6 APRIL 2011This Practice Note looks at the legal...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
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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15th Aug
Practice notes
Drawdown from 6 April 2015CORONAVIRUS (COVID-19) UPDATE: Through Policy Statement PS19/1, new rules came into force on 6 April 2020, changing both the...
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15th Aug
Practice notes
Annuities for pension lawyersBefore 6 April 2015, members entitled to money purchase benefits (also known as defined contribution (DC) benefits) had...
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15th Aug
Practice notes
Flexible retirementTHIS PRACTICE NOTE RELATES MAINLY TO REGISTERED OCCUPATIONAL PENSION SCHEMESOne consequence of the recent pensions legislation...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Drawdown between 6 April 2011 and 5 April 2015THIS PRACTICE NOTE RELATES TO DRAWDOWN PENSIONS COMMENCING BETWEEN 6 APRIL 2011 AND 5 APRIL 2015...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Aug
Practice notes
Uncrystallised funds pension lump sums (UFPLSs)THIS PRACTICE NOTE APPLIES IN RELATION TO MONEY PURCHASE ARRANGEMENTSWhat is an uncrystallised funds...
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15th Aug
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 15th Aug
Practice notes
Retirement options—DB membersFORTHCOMING DEVELOPMENT: On 11 February 2021 the government issued a consultation reconfirming the announcement that the...
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15th Aug
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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15th Aug
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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15th Aug
Q&As
How do the bridging pensions exceptions in Equality Act 2010 (Sex Equality Rule) (Exceptions) Regulations 2010, SI 2010/2132, reg 2 apply to the...
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15th Aug
Practice notes
What is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32 buy-out policy’—also...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan

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