Transfers

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Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
When trustees are engaged in trust litigation, issues often arise as to how their litigation costs are to be funded. A Beddoe application is the best...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 12th Jan
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Transfers content

Practice notes
As a general rule, members of registered pension schemes can only start receiving their pension benefits from such schemes from age 55 (prior to 6...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Contracting-out on a salary-related basis (also known as defined benefit (DB) contracting-out) was abolished on 6 April 2016. Members of schemes that...
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9th Apr
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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Produced in partnership with Richard Evans of Mayer Brown 9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...
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9th Apr
Practice notes
FORTHCOMING DEVELOPMENT: In a Written Statement made on 15 October 2015, the then Pensions Minister, Baroness Altmann, stated that the time was not...
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9th Apr
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.THIS PRACTICE NOTE...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 128 and Pension Schemes Newsletter 121, HMRC announced that it will cancel penalties...
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Produced in partnership with Sean McNulty of Blake Morgan 31st Mar
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...
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12th Mar
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 13 May 2020, the Pensions Regulator (TPR) updated its DC investment and transfer value guidance to set out its...
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Produced in partnership with William Sutton of Reed Smith LLP 12th Mar
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 11th Mar
Precedents
[ ] PENSION SCHEMEREQUEST FOR TRANSFER OF BENEFITSName:_______________________________________Date of Birth:...
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Produced in partnership with Caspar McConville of Baker McKenzie 23rd Feb
Precedents
This Deed of Merger is made on the [insert day] day of [insert date] 2019Parties1[TRUSTEE OF TRANSFERRING SCHEME] (Company No. [ ]) whose registered...
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Produced in partnership with Tim Smith of Herbert Smith Freehills 12th Feb
Practice notes
FORTHCOMING DEVELOPMENT: Following a period of consultation, the government decided to restrict the statutory right to transfer (contained in...
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Produced in partnership with Alistair Hill of CMS 8th Jan
Q&As
A reasonable period for the physical movement of assets on a block transfer is mentioned in HMRC's Pensions Tax Manual (PTM062240) on protected...
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Produced in partnership with Max Ballad of Arc Pensions Law LLP 8th Jan
Q&As
This Q&A covers the situation where there have not been any individual transfers by the relevant member of their benefits from the original defined...
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7th Dec
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...
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26th Sep
Practice notes
FORTHCOMING DEVELOPMENT: In July 2019 the Pensions Administration Standards Association (PASA) DB Transfers Working Group released ‘Defined Benefit...
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26th Sep
Practice notes
What is an insistent client?The term ‘insistent client’ is commonly used to describe an individual who has received advice (ie a personal...
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25th Sep

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