Local government pensions

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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 This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...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 9th Nov

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 9th Nov

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 9th Nov

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 9th Nov

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 Jovana Nedeljkov of Bankside Chambers 9th Nov

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...

9th Nov

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. 9th Nov

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 9th Nov

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 9th Nov

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 9th Nov

Most recent Local government pensions content

Practice notes

Capping public sector exit payments—pensions implications

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...

10th Nov

Practice notes

The Post-2014 Local Government Pension Scheme

CORONAVIRUS (COVID-19) UPDATE: In the rules of the LGPS, administering authorities are given the discretionary power to set a policy on whether, and...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 30th Oct

Precedents

Local Government Pension Scheme—Template Bond in connection with LGPS Admission Agreement

This Agreement is made on [date]Between1[ ] of [ ] (the ‘Administering Authority’);2[ ] of [ ] (the ‘Scheme Employer’);3[ ] of [ ] (the ‘Admission...

Produced in partnership with Ginevra Gatrell of Gunnercooke LLP 20th Oct

Precedents

Admission Agreement

This Agreement is made on [insert date].Parties1[insert full name of Administering Authority] (the ‘Administering Authority’);2[insert full name of...

Produced in partnership with David Gallagher of Fieldfisher 20th Oct

Practice notes

The Local Government Pension Scheme—admission agreements

The Local Government Pension Scheme (LGPS) is a statutory, public-service pension scheme for local government and related employees in England and...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 13th Oct

Practice notes

The role of the Pensions Regulator in respect of public sector schemes

FORTHCOMING DEVELOPMENT: The Pensions Regulator (TPR) announced that it intends to review its codes of practice over the next year to reflect the...

Produced in partnership with David Gallagher of Fieldfisher 13th Oct

Practice notes

The Pre-2014 Local Government Pension Scheme

CORONAVIRUS (COVID-19) UPDATE: In the rules of the LGPS, administering authorities are given the discretionary power to set a policy on whether, and...

Produced in partnership with Gary Delderfield of Eversheds Sutherland 9th Oct

Q&As

In view of the Supreme Court judgment Denise Brewster [2017] UKSC 8, what is the status of Regulation 25 of the Local Government Pension Scheme (Benefits, Membership and Contributions) Regulations 2007 insofar as it requires a cohabiting partner to be nominated?

In the case of Denise Brewster (Brewster), the Supreme Court ruled that Regulations 24–25 of the Local Government Pension Scheme (Benefits, Membership...

28th Sep

Q&As

What is the position where an academy receives employees from a private contractor on a TUPE transfer? These employees are part of an auto-enrolment scheme in the transferor employer.

As mentioned in Practice Note: The Post-2014 Local Government Pension Scheme, employers listed in the Local Government Pension Scheme Regulations 2013...

28th Sep

Q&As

Do the Best Value Authorities Staff Transfers (Pensions) Direction 2007 (Best Value Direction) have statutory force? If this is breached, how is this enforced? If an employer fails to obtain admitted body status, this will result in the employer having to provide a comparable pension scheme under the Best Value Direction—should the employer provide information about this during the Transfer of Undertakings (Protection of Employment) Regulations 2006 consultation process?

We refer you to the following Practice Notes below which you may find helpful including:•Local government outsourcing—the pension issues•TUPE—an...

28th Sep

Q&As

Do the preservation requirements apply to public sector schemes?

Scope of preservation requirementsThe preservation requirements apply to occupational pension schemes that are funded at least in part by payments...

28th Sep

Precedents

Local government outsourcing contract—template pensions schedule

1Interpretation1.1The following definitions and rules of interpretation apply in this Schedule:Admission Agreement•means the admission agreement to be...

26th Sep

Practice notes

Charities and the Local Government Pension Scheme

The charities sector in the UK is significant in size. There is a wide range of pension provision across the sector. Many charities are facing...

25th Sep

Practice notes

Key pension issues in a public sector outsourcing

Outsourcing occurs when an organisation enters into an agreement with a third party, by which that third party assumes responsibility for providing...

25th Sep

Practice notes

Insolvency in the education sector and the Local Government Pension Scheme

What is the Local Government Pension Scheme?The main pension scheme for local authorities is the Local Government Pension Scheme (LGPS). The LGPS is a...

25th Sep

In-house

Practice notes