What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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...
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
What might be a 'reasonable period' for the purposes of physical movement of assets on a block transfer?A reasonable period for the physical movement...
Automatic transfersFORTHCOMING DEVELOPMENT: In a Written Statement made on 15 October 2015, the then Pensions Minister, Baroness Altmann, stated that...
Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...
Bulk Transfer AgreementThis Deed of Merger is made on the [insert day] day of [insert date] 2019Parties1[TRUSTEE OF TRANSFERRING SCHEME] (Company No....
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