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Latest Pensions News

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

The following Pensions news provides comprehensive and up to date legal information on The draft Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2021—key aspects

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Consultation response on increasing the NMPA—key aspects and implications for pension schemes

The following Family news provides comprehensive and up to date legal information on Consultation response on increasing the NMPA—key aspects and implications for pension schemes

Pensions weekly highlights—29 July 2021

Pensions weekly highlights—29 July 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—29 July 2021

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Court of Appeal upholds ruling that PPF compensation cap amounts to unlawful age discrimination (Secretary of State for Work and Pensions and Board of the PPF v Hughes)

Featured Pensions content

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)

Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?

How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?In this Practice Note, references to the...

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?

The Financial Assistance Scheme—what are the available benefits?THIS PRACTICE NOTE APPLIES TO SCHEMES ENTERING THE FINANCIAL ASSISTANCE SCHEME FROM 1...

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...

Practice notes

Pension bulk transfers—beginners’ guide

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?

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

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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes

Enhanced protection

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)

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 Scheme

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 benefits

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 pensions

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 age

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 company

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 regime

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—compensation

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 sale

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 payments

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 tracker

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-franking

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?

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-ins

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 requirements

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?

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?

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 schemes

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 2016

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 exercises

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 policies

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 rates

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 swaps

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 trustees

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

Popular documents

Enquiries before contract

Enquiries before contract

Coronavirus (COVID-19): This Practice Note contains guidance on subjects potentially impacted by the government’s response to the COVID-19 outbreak. For updates on key developments and related practical guidance on the implications for lawyers, see Practice Note: Coronavirus (COVID-19)—implications

Escrow accounts and escrow agreements

Escrow accounts and escrow agreements

Escrow accounts and escrow agreementsThis Practice Note examines why parties involved in a construction project may enter into an escrow agreement (or escrow deed) to set up an escrow account. It looks at the benefits of paying funds into escrow, how an escrow account operates and the provisions

Derivative claim—what it is and when to use it

Derivative claim—what it is and when to use it

Derivative claim—what it is and when to use itA guide to specific terminology used in this Practice Note is provided—see below.What is a derivative claim?A derivative claim (or derivative action) is a claim brought or continued by a shareholder on behalf of the company in relation to a breach of

Section 26 notice—Tenant’s request for a new business tenancy under LTA 1954

Section 26 notice—Tenant’s request for a new business tenancy under LTA 1954

Tenant's request for a new business tenancyThese drafting notes are for use when completing a tenant’s request for a new business tenancy under the Landlord and Tenant Act 1954. They are intended to be used when completing the prescribed form under the Landlord and Tenant Act 1954, Part 2 (Notices)