CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
Reducing the financial burden of defined benefit schemes on employersRecent years have seen many employers seeking to escape or limit their exposure...
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESMany employers operating defined benefit (DB) occupational pension schemes...
Pension schemes and their sponsoring employers are faced with a number of risks in relation to their defined benefit pension schemes, one of the most...
While pension scheme incentive exercises allow employers to manage and minimise liabilities under defined benefit (DB) schemes, such exercises present...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESAn amendment to an occupational pension scheme made using the amendment power written into...
THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe reduction of a person’s pension...
Subject to certain conditions, employers are required under sections 259–261 of the Pensions Act 2004 and under the Occupational and Personal Pension...
Employees’ pensions rights under an occupational pension scheme can be categorised as:•pension rights arising under the trusts of the relevant pension...
Demonstrating an employer has breached its duty of good faith is no easy matter.The implied duty of good faith (known as the implied duty of trust and...
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