Transactions and reorganisations

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Practice notes
Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
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 This Practice Note has been archived and is not maintained.As...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
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
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
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
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
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
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Produced in partnership with Martin Scott of gunnercooke 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
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
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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 Transactions and reorganisations content

Practice notes
Pension issues in business sales—acting for the buyerFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill received Royal Assent...
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6th Jul
Practice notes
Pension issues in share sales—where target sponsors a single-employer DB schemeFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill...
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6th Jul
Practice notes
Pensions and business sales—beginners’ guideFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 6th Jul
Practice notes
Pension issues in business sales—acting for the sellerFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill received Royal Assent...
Read More >
6th Jul
Practice notes
Pensions and share sales—beginners’ guideFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 6th Jul
Practice notes
Pension issues on a takeover—Takeover Code requirementsFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill received Royal Assent...
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Produced in partnership with Andrew Patten of Fieldfisher and Dentons 6th Jul
Practice notes
Pension issues in share sales—where target is principal employer of DB multi-employer schemeFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension...
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6th Jul
Practice notes
Corporate transactions and restructurings involving DB schemes—pension issues for the trusteesFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the...
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6th Jul
Practice notes
Pension issues in share sales—where target is participating employer of DB multi-employer schemeFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the...
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6th Jul
Practice notes
Pension issues in share sales—an introductionFORTHCOMING DEVELOPMENT 1: On 11 February 2021 the Pension Schemes Bill received Royal Assent becoming...
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6th Jul
Practice notes
TUPE—what pension benefits should the transferee provide?A transfer from one entity (the transferor) to another (the transferee) may occur under the...
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Produced in partnership with Sarah Greenwell of Walker Morris LLP 9th Jun
Practice notes
TUPE—transfer of employeesThis Practice Note examines which employees transfer to the transferee under the Transfer of Undertakings (Protection of...
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9th Jun
Practice notes
TUPE—transfer of rights and liabilitiesThe Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) provide that,...
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9th Jun
Practice notes
TUPE—an overview for pensions lawyersThe Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE) have been in force...
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7th Jun
Q&As
Does regulation 10 of the TUPE Regulations apply to pension contributions where there is a TUPE transfer between associated companies?In a TUPE...
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6th Jun
Q&As
If an eligible jobholder had opted out of the transferor's qualifying scheme immediately before a TUPE transfer, will the transferee be under a duty...
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5th Jun
Q&As
In relation to the sale of a company, some of the shares are held by pension schemes. How do those pension schemes execute the share purchase...
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5th Jun

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