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Latest Pensions News

TPR warns of challenges in coronavirus (COVID-19) recovery

The following Pensions news provides comprehensive and up to date legal information on TPR warns of challenges in coronavirus (COVID-19) recovery

Summary of DWP’s proposals on incorporating performance fees within the charge cap

The following Pensions news provides comprehensive and up to date legal information on Summary of DWP’s proposals on incorporating performance fees within the charge cap

PPF argues before Court of Appeal that it has right to set compensation methodology

The following Pensions news provides comprehensive and up to date legal information on PPF argues before Court of Appeal that it has right to set compensation methodology

Pensions weekly highlights—29 April 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—29 April 2021

Featured Pensions content

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...

The pre A-day pensions tax regime

The pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...

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 pension provision:•the basic State pension—this was a...

9th Nov

Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...

Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan

Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan

Practice notes

Pension bulk transfers—beginners’ guide

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...

9th Nov

Brexit

Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Practice notes

Beddoe applications

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...

Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan

Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...

Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan

Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...

9th Nov

In-house

Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...

9th Nov

Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...

9th Nov

Practice notes

Calculating pension loss in employment tribunal claims

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...

Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan

Precedents

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...

Produced in partnership with Blake Morgan LLP 12th Jan

Precedents

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...

9th Nov

Practice notes

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...

Produced in partnership with Peter White 12th Jan

Precedents

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Pensions bodies content

Practice notes

The Pension Protection Fund—the pension protection levy

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th May

Practice notes

The powers of the Pensions Regulator

Under the Pensions Act 2004 (PeA 2004), Pension Schemes Act 1993 (PSA 1993), Pensions Act 1995 (PA 1995), Pensions Schemes Act 2017 (PSA 2017) and...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Apr

Practice notes

How pensions affect pre-packs—the implications of the Bonas case

This note considers the implications of the Bonas case for those concerned with pre-pack administrations. The case was brought by the Pensions...

Produced in partnership with Raquel Agnello QC of Erskine Chambers 9th Apr

Practice notes

Winding up an occupational pension scheme—the Pensions Regulator’s powers

The Pensions Regulator has a number of powers under the Pensions Act 1995 (PA 1995) in relation to the winding up of occupational pension schemes....

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr

Practice notes

The Pension Protection Fund—who is an employer?

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 9th Apr

Practice notes

The Pension Protection Fund—an introduction

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the...

9th Apr

Practice notes

The Pensions Regulator’s winding-up powers—in practice

THIS PRACTICE NOTE ONLY APPLIES TO OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at examples of:•where the Pensions Regulator (the Regulator)...

9th Apr

Practice notes

Trustee decisions and the Pension Protection Fund

When making decisions, trustees are required, among other things, to:•act in the best interest of scheme beneficiaries•act for a proper purpose•have a...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr

Practice notes

The Pension Protection Fund—eligibility and entry

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

9th Apr

Practice notes

The Pension Protection Fund—what are the admissible rules of a scheme?

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 9th Apr

Practice notes

The Financial Assistance Scheme—eligibility and entry

Criteria for eligibility for the Financial Assistance SchemeThe Financial Assistance Scheme (FAS) closed to Notification and Qualification of new...

Produced in partnership with Weil Gotshal & Manges and Joanne Etherton of Client Earth 9th Apr

Practice notes

The Pension Protection Fund—multi-employer schemes

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 9th Apr

Practice notes

The Pension Protection Fund—reducing the risk-based levy

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

Produced in partnership with Squire Patton Boggs and Elizabeth Graham of Walker Morris LLP 9th Apr

Practice notes

Enforceability of contribution notices and financial support directions overseas

The Pension Regulator’s moral hazard powersAmong the various powers provided to the Pensions Regulator under the moral hazard legislation of the...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr

Practice notes

The Pension Protection Fund—determining members’ normal pension age

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMES Determining normal pension age under the scheme’s...

Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 9th Apr

Practice notes

The Pension Protection Fund—assessment periods and operation of schemes

CORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its policies. For instance, the PPF will accept...

9th Apr

Practice notes

Restoration orders

THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe Pensions Regulator's moral hazard powersThe Pensions Act 2004 (PeA...

9th Apr

Practice notes

The meaning of ‘connected’ and ‘associate’ in pensions

Use of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under the insolvency/bankruptcy framework as set out under the...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr

Practice notes

Financial support directions (FSDs)

FORTHCOMING DEVELOPMENT: On 11 February 2019, the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...

9th Apr

Practice notes

Contribution notices in practice—the Desmond case

THIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESFactsDesmond & Sons Ltd (Desmonds) was a clothing manufacturer based in...

9th Apr