Scheme amendment

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Practice notes
Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]ARCHIVED. This Practice Note has been archived and is not maintained.As...
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19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 19th May
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
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

Most recent Scheme amendment content

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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5th Jun
Practice notes
Interpretation of restrictions on pension scheme amendment powersTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESAn amendment to an...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 5th Jun
Practice notes
Statutory restrictions on amendments—the section 67 regimeTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThe regime under...
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5th Jun
Practice notes
Amendment of occupational pension schemes—employer and trustee considerationsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020, the Pensions Regulator...
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5th Jun
Practice notes
Amending the amendment power in a pension scheme and making retrospective amendmentsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESThis...
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Produced in partnership with Chris Ransom of CMS and Kate Richards of CMS 5th Jun
Practice notes
When can pensions be reduced?THIS PRACTICE NOTE LOOKS AT PENSIONS REDUCTION IN THE CONTEXT OF ONGOING REGISTERED DEFINED BENEFIT PENSION SCHEMESThe...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun
Practice notes
Preserving a final salary link—what does it mean?Employers with final salary pension schemes (a type of defined benefit scheme) have been looking for...
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Produced in partnership with Barry Gibb of Hill Dickinson LLP 5th Jun
Practice notes
The implied duty of trust and confidence for pension lawyersDemonstrating an employer has breached its duty of good faith is no easy matter.The...
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Produced in partnership with Clive Weber of Wedlake Bell 5th Jun
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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5th Jun
Practice notes
Changing employees’ pension arrangements by contractual variationEmployees’ pensions rights under an occupational pension scheme can be categorised...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 5th Jun

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