Transfers

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 This Practice Note has been archived and is not maintained.As...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

Q&As
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...
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Produced in partnership with Max Ballad of Arc Pensions Law LLP 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
Practice notes
Individual transfers—DC occupational pension schemesCORONAVIRUS (COVID-19) UPDATE: On 13 May 2020, the Pensions Regulator (TPR) updated its DC...
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Produced in partnership with William Sutton of Reed Smith LLP 5th Jun
Practice notes
International pension transfersCORONAVIRUS (COVID-19) UPDATE: Through Pension Schemes Newsletter 128 and Pension Schemes Newsletter 121, HMRC...
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Produced in partnership with Sean McNulty of Blake Morgan 5th Jun
Practice notes
Bulk transfers between occupational pension schemes—an introductionIntroductionThis Practice Note considers bulk transfers between occupational...
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Produced in partnership with Richard Evans of Mayer Brown 5th Jun
Practice notes
Automatic transfersFORTHCOMING DEVELOPMENT: In a Written Statement made on 15 October 2015, the then Pensions Minister, Baroness Altmann, stated that...
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5th Jun
Practice notes
Individual transfers—DB occupational pension schemesCORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees...
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5th Jun
Practice notes
Individual pension transfers—beginners’ guideCORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
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 5th Jun
Practice notes
Trustee considerations on DB to DC pension transfers and conversionsCORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR)...
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5th Jun
Practice notes
Transfers of Section 9(2B) rights and GMPs from 6 April 2016Contracting-out on a salary-related basis (also known as defined benefit (DB)...
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5th Jun
Practice notes
Block transfers and pension schemesAs a general rule, members of registered pension schemes can only start receiving their pension benefits from such...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Precedents
Precedent Defined Benefit (DB) Transfer Form[ ] PENSION SCHEMEREQUEST FOR TRANSFER OF BENEFITSName:_______________________________________Date of...
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5th Jun
Precedents
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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5th Jun
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
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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