Scheme governance

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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 This Practice Note has been archived and is not maintained.As...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
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
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Produced in partnership with Paul Carney of Shoosmiths 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
Normal minimum pension age and protected pension ageCORONAVIRUS (COVID-19) UPDATE: For the period from 1 March 2020 to 1 November 2020, HMRC granted...
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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
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...
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Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing 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
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
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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 Scheme governance content

Practice notes
Pension overpayments—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Money laundering and pensionsAnti-money laundering regimeThe Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer)...
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31st Jul
Practice notes
Pensions legislation taking effect on 1 and 6 April 2016—a round up [Archived]Contracting-outFrom 6 April 2016, defined benefit (DB) contracting-out...
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31st Jul
Practice notes
Assessing and monitoring the employer covenantCORONAVIRUS (COVID-19) UPDATE: Coronavirus has weakened the covenant of some sponsoring employers,...
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31st Jul
Practice notes
Appointing professional advisers—negotiating the service agreementTHIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMESIn view of the...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Q&As
Can a person who is a director of a company also be a trustee of the company's occupational pension scheme?Yes, but that person should not put...
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31st Jul
Practice notes
Tips for drafting member communicationsTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESFrom time to time, it is necessary or...
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31st Jul
Practice notes
Managing conflicts of interest in pensionsTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESPension scheme trustees have a duty to...
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31st Jul
Q&As
In a pensions context, are death benefit trusts for the benefit of minors exempted from TRS registration under Schedule 3A to the Money Laundering and...
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Produced in partnership with Emily Campbell of Wilberforce Chambers 31st Jul
Practice notes
Pension schemes, trustees and their advisers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Practice notes
Balance of powers between the trustees and the sponsoring employerTHIS PRACTICE NOTE APPLIES TO TRUST-BASED DEFINED BENEFIT OCCUPATIONAL PENSION...
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31st Jul
Practice notes
The meaning of ‘connected’ and ‘associate’ in pensionsUse of terms ‘connected’ and ‘associate’ in pensionsAlthough originally defined for use under...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 31st Jul
Q&As
When can overpaid pension contributions be recovered from a pension scheme?Once an employer or member has paid contributions into a scheme, they...
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31st Jul
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 31st Jul
Practice notes
Pension legislation taking effect on 1 and 6 April 2017—a round up [Archived]Automatic enrolmentAutomatic Enrolment (Earnings Trigger and Qualifying...
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31st Jul
Practice notes
Running a closed defined benefit schemeThis Practice Note sets out some practical considerations for both trustees (and sponsoring employers) in...
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Produced in partnership with Tyron Potts of Barnett Waddingham LLP 31st Jul
Practice notes
Tax treatment of pension overpaymentsPension schemes sometimes make payments to members that are not in accordance with scheme rules or that may...
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31st Jul
Practice notes
Notifiable events—scheme and employer-related eventsTHIS PRACTICE NOTE APPLIES TO OCCUPATIONAL DEFINED BENEFIT SCHEMES AND THE DEFINED BENEFIT ELEMENT...
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31st Jul
Q&As
Can a deed of adherence be valid if there is a change in trustees by the time the last party to the deed (the adhering employer) gets to execute it...
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31st Jul

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