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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 Central government pensions content

Practice notes
Pension Schemes Act 2015The Pension Schemes Act 2015 (PSA 2015) covers three main areas:•the new ‘defined ambition’ pensions•the provision of the...
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9th Apr
Practice notes
TUPE and pensionsWhere there is a transfer of a public service from central government to a private sector contractor, special protections will...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 9th Apr
Practice notes
This document links to a guide to some aspects of the law around decision-making for police ill-health retirements and the police injury pension...
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9th Apr
Practice notes
Special provisions normally apply to ensure a minimum level of pension protection for employees whose employment compulsorily transfers from central...
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Produced in partnership with Paul Carney of Shoosmiths 9th Apr
Practice notes
FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial pension scheme from 1 April 2022,...
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8th Apr
Practice notes
FORTHCOMING DEVELOPMENT 1: In order to implement the McCloud remedy referred to below in Transitional membership of pre-2015 TPS until 31 March 2022,...
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8th Apr
Practice notes
FORTHCOMING DEVELOPMENT 1: In order to implement the McCloud remedy referred to in Practice Note: The Post-2015 Teachers’ Pension Scheme—Transitional...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 8th Apr
Practice notes
FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial pension scheme from 1 April 2022,...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 7th Apr
Practice notes
FORTHCOMING DEVELOPMENT: There are plans to replace the existing judicial pension schemes with a reformed judicial pension scheme from 1 April 2022,...
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Produced in partnership with Elizabeth Ovey of Radcliffe Chambers 7th Apr
Practice notes
FORTHCOMING DEVELOPMENT: In order to implement the McCloud remedy referred to in Practice Note: The post-2015 civil service pension...
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Produced in partnership with Michael Hayles of Burges Salmon LLP 7th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the NHS Pension Scheme that would otherwise have an adverse effect on...
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Produced in partnership with Paul Carney of Shoosmiths and Gary Delderfield of Eversheds Sutherland 7th Apr
Practice notes
FORTHCOMING DEVELOPMENT: In order to implement the McCloud remedy referred to below in Transitional membership of PCSPS until 31 March 2022, the...
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Produced in partnership with Michael Hayles of Burges Salmon LLP 7th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the NHS Pension Scheme that would otherwise have an adverse effect on...
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Produced in partnership with Paul Carney of Shoosmiths 7th Apr
Practice notes
Following two periods of consultation (the first in 2015 and the second in 2016), the government decided to:•cap the value of public sector exit...
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7th Apr
Practice notes
The Pensions Regulator is the statutory body that regulates occupational pension schemes with a view to (among other things) protecting members'...
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Produced in partnership with David Gallagher of Fieldfisher 17th Mar
Practice notes
Outsourcing occurs when an organisation enters into an agreement with a third party, by which that third party assumes responsibility for providing...
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Produced in partnership with Michael Hayles and Amy Davies of Burges Salmon LLP 25th Feb
Precedents
1Interpretation1.1The following definitions and rules of interpretation apply in this Schedule:Broadly Comparable Pension Scheme•a pension scheme...
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Produced in partnership with Ginevra Gatrell of Gunnercooke LLP 23rd Feb
Q&As
Scope of preservation requirementsThe preservation requirements apply to occupational pension schemes that are funded at least in part by payments...
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7th Dec

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