Transactions and reorganisations

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Practice notes
Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State pension provision:•the basic State pension—this was a...
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9th Nov
Practice notes
The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes
The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
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Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes
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...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
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9th Nov
Practice notes
Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes
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...
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Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
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Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents
Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
Practice notes
THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
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9th Nov
Practice notes
Pension loss will generally only arise in cases where an individual has lost their job and the pension provision that went with that job. An...
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Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 12th Jan
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 12th Jan
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent Transactions and reorganisations content

Practice notes
An indemnity may be defined as a contractual obligation falling upon one contracting party (the indemnifier) and owed to another contracting party...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
The pension implications of an intra-group reorganisation will depend largely on the nature of the group’s pension arrangements. Key pension issues...
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Produced in partnership with Sheamal Samarasekera, Macfarlanes LLP 9th Apr
Practice notes
STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021).  Among other things,...
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9th Apr
Practice notes
STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021).  Among other things,...
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9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED CONTRIBUTION OCCUPATIONAL PENSION SCHEMESThis Practice Note focuses on the issues which a buyer and...
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9th Apr
Practice notes
STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021).  Among other things,...
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9th Apr
Practice notes
The term 'joint venture' (JV) has no specific legal meaning under UK law. It is essentially a commercial arrangement between two or more parties who...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
STOP PRESS: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the Pension Schemes Act 2021 (PSA 2021).  Among other things,...
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9th Apr
Practice notes
An indemnity may be defined as a contractual obligation falling upon one contracting party (the indemnifier) and owed to another contracting party...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
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9th Apr
Practice notes
STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other things,...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
On the transfer of part or all of a business, transferring employees are migrated from the existing employer (the transferor) to the new employer (the...
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Produced in partnership with Paula Warnock of Hill Dickinson 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note explains how a section 75 debt can be dealt...
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9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESWhat is a section 75 debt?Sections 75 and 75A of the Pensions...
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Produced in partnership with Patrick Ford of Squire Patton Boggs 9th Apr
Practice notes
Beckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating to old age, invalidity or survivors....
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9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL AND PERSONAL PENSION SCHEMESAutomatic statutory transfer of terms and conditions of employmentIn a private...
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Produced in partnership with Dentons 9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO PRIVATE SECTOR PENSION SCHEMESA share sale agreement will typically include warranties given by a seller in...
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9th Apr
Practice notes
STOP PRESS: On 11 February 2021, the Pension Schemes Bill received Royal Assent, becoming the Pension Schemes Act 2021 (PSA 2021). Among other...
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9th Apr
Practice notes
This Practice Note should be read in conjunction with the following documents:•Pensions schedule: acting for sellers in a share sale EFP vol 31(1)...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr

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