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Pensions weekly highlights—24 June 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—24 June 2021

TPR seeks views on how it will apply new Contribution Notice tests

The following Pensions news provides comprehensive and up to date legal information on TPR seeks views on how it will apply new Contribution Notice tests

Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

The following Employment news provides comprehensive and up to date legal information on Assessing the likely impact of the DWP’s proposals to introduce simpler annual benefit statements for members of DC pension schemes

Analysis of the Pension Regulator’s Annual Funding Statement 2021

The following Pensions news provides comprehensive and up to date legal information on Analysis of the Pension Regulator’s Annual Funding Statement 2021

Featured Pensions content

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structure

The National Employment Savings Trust (NEST) and NEST Corporation—the legal basis and structureIn this Practice Note, references to the National...

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...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBSJust as executives tend to enjoy better salary packages than the ordinary workforce, so is it...

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 This Practice Note has been archived and is not maintained.As...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...

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...

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...

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 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...

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...

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...

Produced in partnership with Wyn Derbyshire of gunnercooke LLP 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...

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...

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...

19th May

Practice notes

TUPE and Beckmann—the pensions exception

TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...

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...

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...

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...

19th May

Practice notes

Auto-enrolment—certification of DC schemes

Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...

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...

Produced in partnership with Peter White 19th May

Most recent Joint ventures and reorganisations content

Practice notes

Corporate transactions and restructurings involving DB schemes—pension issues for the trustees

Corporate transactions and restructurings involving DB schemes—pension issues for the trusteesFORTHCOMING DEVELOPMENT: On 11 February 2021 the Pension...

11th Jun

Practice notes