Scheme amendment, closure and de-risking

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Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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21st Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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16th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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13th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
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...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Scheme amendment, closure and de-risking content

Practice notes
Reducing the financial burden of defined benefit schemes on employersRecent years have seen many employers seeking to escape or limit their exposure...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESMany employers operating defined benefit (DB) occupational pension schemes...
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25th Sep
Practice notes
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...
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25th Sep
Practice notes
While pension scheme incentive exercises allow employers to manage and minimise liabilities under defined benefit (DB) schemes, such exercises present...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESIn the current economic climate, an increasing number of companies are...
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25th Sep
Practice notes
This Practice Note sets out some practical considerations for both trustees (and sponsoring employers) in operating a defined benefit (DB) pension...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESAn amendment to an occupational pension scheme made using the amendment power written into...
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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThe regime under sections 67–67I of the Pensions Act 1995 (PA 1995) (sometime...
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25th Sep
Practice notes
An employer may propose the restructuring of a defined benefit pension scheme for a variety of reasons. These include:•the need to ensure that the...
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25th Sep
Practice notes
THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe reduction of a person’s pension...
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26th Sep
Q&As
Yes, provided they (and the trustees) are satisfied that any incentive exercise proposal complies with applicable legal requirements, in particular...
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28th Sep
Q&As
Who is the employer required to consult?Under the Occupational and Personal Pension Schemes (Consultation by Employers and Miscellaneous Amendment)...
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29th Sep
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020, the Pensions Regulator (TPR) granted a regulatory easement for employers until 30 September 2020...
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5th Oct
Practice notes
Employers with final salary pension schemes (a type of defined benefit scheme) have been looking for ways to reduce their exposure to financial...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
This Practice Note focuses on the considerations applicable on and from 6 April 2016, the date on which contracting-out on a salary-related basis...
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13th Oct
Practice notes
Employees’ pensions rights under an occupational pension scheme can be categorised as:•pension rights arising under the trusts of the relevant pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
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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Produced in partnership with Clive Weber of Wedlake Bell 13th Oct
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESAmending the amendment powerAny attempt to widen (or restrict) a scheme's amendment power...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 13th Oct

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