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 9th Nov
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 9th Nov
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 9th Nov
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 9th Nov
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 Jovana Nedeljkov of Bankside Chambers 9th Nov
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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9th Nov
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. 9th Nov
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 9th Nov
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 9th Nov
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 9th Nov

Most recent Transactions and reorganisations content

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 23rd Nov
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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30th Oct
Practice notes
FORTHCOMING DEVELOPMENT: On 11 February 2019 the DWP published its response to the consultation ‘Protecting Defined Benefit Pension Schemes—A...
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28th Oct
Practice notes
The Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) provide that, where there is a relevant transfer,...
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13th Oct
Q&As
As mentioned in the Practice Note: TUPE—what pension benefits should the transferee provide?, the Pensions Regulator states in its auto-enrolment...
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29th Sep
Q&As
Where there are two or more individual trustees of a pension scheme the basic rule is that the trustees must act jointly. This rule is a corollary of...
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29th Sep
Q&As
In a TUPE transfer, regulation 10 of the TUPE Regulations prevents contractual rights relating to old age, invalidity or survivors' benefits under...
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29th Sep
Q&As
A corporate transaction such as a share sale or a business sale may involve employees ceasing to be active members of a scheme in the seller's group...
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28th Sep
Q&As
A relevant transfer does not terminate the contract of employment of any person employed by the transferor and assigned to the organised grouping that...
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28th Sep
Practice notes
Where there is a relevant transfer, subject to an employee's right to object to the transfer (see: Employee right to object to the transfer below),...
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28th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMESIn a share sale, the buyer purchases the issued share capital of the target company....
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO ALL PRIVATE SECTOR PENSION SCHEMESBusiness sales (also referred to as asset sales) involve a seller selling part, or...
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26th Sep
Precedents
1Interpretation1.1The following definitions and rules of interpretation apply in this Schedule:Customer’s Scheme•the [description of pension...
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26th Sep
Precedents
Note: the term ‘Company’ means the target company in connection with the proposed purchase of the entire issued share capital of this...
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26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the sellerDrafted on the basis that the target company (the Company) is a...
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26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the sellerDrafted on the basis that the target company (the Company) is a...
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26th Sep
Precedents
THIS PRECEDENT HAS BEEN PREPARED ON THE BASIS THAT THE DRAFTER IS ACTING FOR THE SELLERDrafted on the basis that the target company (the Company) is a...
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26th Sep
Precedents
Produced in partnership with Andrew Patten of SNR Denton This clause is optional and may be used in a business purchase agreement to...
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26th Sep

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