Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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...
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...
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESAn amendment to an occupational pension scheme made using the amendment power written into...
FORTHCOMING DEVELOPMENT: On 25 November 2020 the government and the UK Statistics Authority (UKSA) published their response to their consultation on...
Employees’ pensions rights under an occupational pension scheme can be categorised as:•pension rights arising under the trusts of the relevant pension...
THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe reduction of a person’s 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...
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe increase in the number of underfunded defined benefit occupational...
THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESMany employers operating defined benefit (DB) occupational pension schemes...
The purpose of this Practice Note is to provide an overview of defined benefit (DB) consolidation, including information on consolidation models, the...
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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