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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The following Pensions news provides comprehensive and up to date legal information on The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

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

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

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

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...

Practice notes

The Post-2015 National Health Service Pension Scheme

The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...

Produced in partnership with Paul Carney of Shoosmiths 19th May

Practice notes

Pension bulk transfers—beginners’ guide

Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

What does ‘contracting-out’ mean for pension lawyers?

What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...

19th May

Practice notes

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

Fixed protection 2012 (FP 2012)

Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...

19th May

Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May

Practice notes

Bridging pensions

Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May

Practice notes

Normal minimum pension age and protected pension age

Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...

19th May

Practice notes

Corporate trustees—articles of association of a pension trustee company

Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...

Produced in partnership with Mark Ridler of Hill Dickinson 19th May

Practice notes

Investment management agreements—trustee considerations

Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...

Produced in partnership with Martin Scott of gunnercooke LLP 19th May

Practice notes

The Pension Protection Fund—compensation

The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...

19th May

Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...

19th May

Practice notes

Serious ill-health lump sum payments

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...

19th May

Practice notes

Pensions Ombudsman determination tracker

Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...

19th May

Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...

19th May

Practice notes

Anti-franking

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

Produced in partnership with Peter White 19th May

Most recent Personal pensions content

Q&As

An employee pays into a stakeholder pension and their employer operates a National Employment Savings Trust scheme for other employees and ensures both it and the employees pay in the minimum contribution. However, the employer does not pay any employer contributions into a stakeholder pension. Is the employer required to do so?

An employee pays into a stakeholder pension and their employer operates a National Employment Savings Trust scheme for other employees and ensures...

31st Jul

Practice notes

Establishing etc stakeholder or personal pension schemes

Establishing etc stakeholder or personal pension schemesEstablishing, operating or winding up:•a stakeholder pension scheme, or•a personal pension...

15th May

Practice notes

Stakeholder pension schemes after 1 October 2012—an introduction

FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

Group personal pensions

The introduction of personal pensions in 1987 was heralded as offering new choices for self-employed and employed individuals.However, it soon became...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan

Practice notes

Personal pensions—an introduction

Statutory development of personal pensionsRetirement annuity contracts were the predecessor to personal pensions. They were introduced by the Finance...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

Transfers and personal pensions

FORTHCOMING DEVELOPMENT: Following a period of consultation, the government decided to restrict the statutory right to transfer (contained in...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

Winding up of personal pension schemes

This Practice Note looks at legal and practical issues that arise on the winding up of a personal pension scheme by its provider, scheme administrator...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

Stakeholder pension schemes before 1 October 2012 [Archived]

ARCHIVED: This Practice Note has been archived and is not maintained.With effect from 8 October 2001, the Welfare Reform and Pensions Act 1999 (WRPA...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

The Retail Distribution Review and pensions

Application of the RDRThe Retail Distribution Review (RDR) introduced major changes to the retail investment market and applies to regulated firms in...

Produced in partnership with Leonardo Robinson 8th Jan

Practice notes

Section 32 buy-out policies

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan

Practice notes

Stakeholder pension schemes—the legal requirements

The obligation on employers to designate and facilitate access to a stakeholder pension scheme (as set out in section 3 of the Welfare Reform and...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 8th Jan

Practice notes

Self-invested personal pensions (SIPPs)

FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

Investments for personal pensions

Before 6 April 2006, personal pension schemes were specifically required to provide retirement benefits on a money purchase basis in order to be HMRC...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

Investment-regulated pension schemes (IRPS)

Investment-regulated pension schemes (IRPSs) are a particular category of registered pension schemes that are subject to additional controls on the...

Produced in partnership with Alistair Hill of CMS 8th Jan

Practice notes

The Financial Services Compensation Scheme (FSCS) and pensions

This Practice Note looks at the Financial Services Compensation Scheme (FSCS) in the context of pensions. For further information and detail on the...

Produced in partnership with Dentons 8th Jan

Practice notes

Independent governance committees (IGCs) and pensions

FORTHCOMING DEVELOPMENT: On 24 June 2020 the Financial Conduct Authority (FCA) published consultation paper CP20/9, which contains proposals that aim...

27th Sep

Practice notes

Buying property from a SIPP or SSAS

This Practice Note set out some of the key issues to be considered when acting on the purchase of a property from a Self-Invested Personal Pension...

26th Sep

Practice notes

Retirement risk warnings—requirements for FCA-regulated pension providers

CORONAVIRUS (COVID-19) UPDATE: To enable providers to give effective retirement risk warnings, the FCA has produced a table suggesting questions...

26th Sep

Practice notes

Advising on DB to DC transfers

CORONAVIRUS (COVID-19) UPDATE: Until 30 June 2020, the Pensions Regulator (TPR) allowed trustees of DB schemes to suspend cash equivalent transfer...

26th Sep

Personal pensions

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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

Pension commencement lump sums (PCLSs)

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

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

Most recent Personal pensions content

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