De-risking, buy-outs and mergers

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Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
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...
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19th May
Practice notes
Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Enhanced protectionTHIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total amount of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Fixed protection 2012 (FP 2012)THIS PRACTICE NOTE RELATES TO REGISTERED PENSION SCHEMESThe lifetime allowanceWhile there is no limit on the total...
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19th May
Practice notes
The Electricity Supply Pension SchemeThe Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
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19th May
Practice notes
Bridging pensionsThis Practice Note contains references to case law of the Court of Justice of the European Union. Broadly, EU judgments handed down...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
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Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
The Pension Protection Fund—compensationCORONAVIRUS (COVID-19) UPDATE: As a result of coronavirus, the PPF decided to make certain changes to its...
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19th May
Practice notes
How to deal with Beckmann liabilities on a business saleTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 19th May
Practice notes
Serious ill-health lump sum paymentsWhen is a serious ill-health lump sum payable?Under the Finance Act 2004 (FA 2004), Sch 29, para 4, a scheme...
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19th May
Practice notes
Pensions Ombudsman determination trackerThe entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of...
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19th May
Practice notes
Anti-frankingThe conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum...
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Produced in partnership with Peter White 19th May

Most recent De-risking, buy-outs and mergers content

Practice notes
Defined benefit (DB) consolidation—what are DB superfunds?The purpose of this Practice Note is to provide an overview of defined benefit (DB)...
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Produced in partnership with Camilla Barry of Macfarlanes 31st Jul
Practice notes
De-risking—pension buy-outs and buy-insTHIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe increase in the number of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Pension consultation requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a...
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31st Jul
Q&As
Can an employer consult directly with affected members when carrying out a pension consultation exercise?Who is the employer required to consult?Under...
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31st Jul
Q&As
Can an employer implement a pension scheme incentive exercise for its workforce?Yes, provided they (and the trustees) are satisfied that any incentive...
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31st Jul
Practice notes
Restructuring defined benefit schemesAn employer may propose the restructuring of a defined benefit pension scheme for a variety of reasons. These...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Buying out Section 9(2B) rights and GMPs from 6 April 2016This Practice Note focuses on the considerations applicable on and from 6 April 2016 (the...
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31st Jul
Practice notes
Pension scheme incentive exercisesWhile pension scheme incentive exercises allow employers to manage and minimise liabilities under defined benefit...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Reviewing and negotiating pension buy-in and buy-out policiesAlthough each insurance company will have its own policy documentation, they usually...
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Produced in partnership with Mark Ridler of Hill Dickinson 31st Jul
Practice notes
Changing from final salary to career average accrual ratesReducing the financial burden of defined benefit schemes on employersRecent years have seen...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Longevity swapsFORTHCOMING DEVELOPMENT: On 25 November 2020 the government and the UK Statistics Authority (UKSA) published their response to their...
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Produced in partnership with India Trusselle and Stephen Walsh of Mayer Brown and Stephen Woods of Pinsent Masons 31st Jul
Practice notes
Pension scheme mergers—considerations for employers and trusteesTHIS PRACTICE NOTE ONLY APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESFor...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul

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