Transactions and reorganisations

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Practice notes
This Lexis®PSL Pensions consultation tracker tool displays key consultations (both formal and informal) conducted in the last 12 months by HM...
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23rd Oct
Practice notes
This Practice Note summarises the key legal developments that are expected to impact pension lawyers within the next 18 months and will continue to...
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22nd Oct
Practice notes
This legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory Instruments•Forthcoming FCA...
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16th Oct
Practice notes
The entries in this tracker are organised by topic, alphabetically. These topics are listed in the Table of Contents (to the left of the...
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13th Oct
Practice notes
The basic principle underpinning the pensions tax regime is that members of registered pension schemes enjoy:•various tax advantages while accruing...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment and pension contributions: COVID-19...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published guidance which provides a regulatory easement for employers...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in DB scheme deficits (see News Analysis:...
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13th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus led to an increase in DB scheme deficits (see News Analysis: Coronavirus...
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Produced in partnership with Nick Stones of Pinsent Masons 5th Oct
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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26th Sep
Practice notes
IntroductionThis Practice Note considers bulk transfers between occupational pension schemes. A bulk transfer is the transfer of a group of members...
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26th Sep
Practice notes
HM Revenue & Customs (HMRC) recognises that schemes could incur disproportionate costs in providing small pensions under registered pension schemes,...
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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMES ONLYThis Practice Note considers the extent to which accrued pension rights under...
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25th Sep
Practice notes
The entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the left of the page).Contracting-outLloyds...
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25th Sep
Practice notes
Statutory requirement to revalue benefitsStatute requires pension schemes to revalue the deferred benefits of early leavers over the period of...
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25th Sep

Most recent Transactions and reorganisations content

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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25th Sep
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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25th Sep
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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25th Sep
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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25th Sep
Practice notes
The Transfer of Undertakings (Protection of Employment) Regulations 2006, SI 2006/246 (TUPE 2006) have been in force since 6 April 2006.TUPE 2006...
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25th Sep
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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25th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note considers the due diligence issues to look...
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25th Sep
Practice notes
A transfer from one entity (the transferor) to another (the transferee) may occur under the Transfer of Undertakings (Protection of Employment)...
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26th Sep
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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26th Sep
Practice notes
THIS PRACTICE NOTE APPLIES IN RELATION TO PRIVATE SECTOR DEFINED CONTRIBUTION PENSION ARRANGEMENTSThis Practice Note considers the due diligence...
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26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
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26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerThe following warranties have been drafted for a transaction...
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26th Sep
Precedents
Note: the due diligence enquiries are drafted for the buyer and are general in scope. Not every enquiry is relevant to every pension scheme. In...
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26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerDrafted on the basis that the target company (the Company) is a...
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26th Sep
Practice notes
This PN should be read in conjunction with the following precedents:•Pension schedule: acting for sellers in an asset sale EFP vol 31(1) PENSION...
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26th Sep
Precedents
This precedent has been prepared on the basis that the drafter is acting for the buyerDrafted 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 buyerDrafted 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
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

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