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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
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
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
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 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
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
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
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
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
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
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
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 pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The pre A-day regime may still be of...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 12th Jan
Practice notes
ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...
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9th Nov
Practice notes
Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
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 12th Jan

Most recent Trustees, governance and administration content

Practice notes
Processing personal data—obtaining, recording and managing consentThis Practice Note is based on the UK GDPR and consent guidance published by the...
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16th May
Practice notes
Processing personal data—standard of consentThis Practice Note is based on the UK General Data Protection Regulation (UK GDPR) and consent guidance...
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16th May
Practice notes
The Data Protection Act 1998 and pensions [Archived]Before the EU General Data Protection Regulation came into force on 25 May 2018, the Data...
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Produced in partnership with Pinsent Masons 16th May
Practice notes
How to review a scheme bookletTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL PENSION SCHEMESWhen reviewing or updating a scheme booklet, the following...
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16th May
Practice notes
Cap on early exit chargesSince 31 March 2017, a cap applies to early exit charges in personal pension schemes and stakeholder pension schemes. This...
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16th May
Practice notes
Types of pension trusteesTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESIndividual trustees v corporate trusteeThe most common...
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16th May
Practice notes
Discretionary decisions—what must pension trustees do?THIS PRACTICE NOTE APPLIES TO TRUSTEES OF ALL PENSION SCHEMESA power is a legal authority...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 16th May
Practice notes
Who is the statutory employer?THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThe importance of identifying a scheme’s...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes
Acting as secretary to pension trusteesThe role of secretary to pension trustees has changed dramatically in recent years and is important to the...
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Produced in partnership with Mr Mark Baker 16th May
Practice notes
Member-nominated trustees (MNTs) and member-nominated directors (MNDs)Statutory requirementsTrustee boards must put in place and implement...
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16th May
Practice notes
Pension requirement for an effective system of governance—internal controlsCORONAVIRUS (COVID-19) UPDATE: As a result of the coronavirus pandemic, the...
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16th May
Practice notes
Investment powers and duties of pension trusteesCORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in...
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16th May
Practice notes
Pension liberation—key Pensions Ombudsman decisions up to 2018 [Archived]ARCHIVED: This archived Practice Note looks at some of the key complaints...
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Produced in partnership with Ben Fairhead of Pinsent Masons LLP 16th May
Practice notes
Suspension, prohibition and disqualification of pension trusteesTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESThis Practice...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes
DC governance—development of the DC Code and the Pensions Regulator's expectationsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL TRUST-BASED SCHEMES...
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16th May
Practice notes
Pension scheme reporting requirementsCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020, in light of the coronavirus pandemic, TPR published reporting...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 16th May
Practice notes
Ban on pensions cold-callingHistorically, regulation 21 of the Privacy and Electronic Communications (EC Directive) Regulations 2003, SI 2003/2426...
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16th May
Practice notes
Governance requirements applicable to DC occupational pension schemesCORONAVIRUS (COVID-19) UPDATE: As a result of the coronavirus pandemic, the...
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16th May
Practice notes
The principles governing the construction of pension trust deeds and rulesThe general principlesIn an ideal world the language and provisions of...
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Produced in partnership with Jennifer Seaman and Elizabeth Grace of Outer Temple Chambers 16th May
Practice notes
Whistleblowing and when to report a breach to the Pensions RegulatorCORONAVIRUS (COVID-19) UPDATE: The Pensions Regulator has granted certain...
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16th May

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