Scheme governance

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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 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 9th Nov
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 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 9th Nov
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
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 9th Nov
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 Jovana Nedeljkov of Bankside Chambers 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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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 DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
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9th Nov
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
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. 9th Nov
Precedents
Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
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Produced in partnership with Blake Morgan LLP 9th Nov
Precedents
Month means a calendar month; Close This is a suggested definition for the term 'month', which...
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9th Nov
Practice notes
The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
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Produced in partnership with Peter White 9th Nov
Precedents
The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Nov

Most recent Scheme governance content

Practice notes
Anti-money laundering regimeThe Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017, SI 2017/692...
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25th Nov
Practice notes
CORONAVIRUS (COVID-19) UPDATE: As a result of the coronavirus pandemic, the Pensions Regulator expects trustees to have appropriate monitoring and...
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25th Nov
Practice notes
CORONAVIRUS (COVID-19) UPDATE: Coronavirus has weakened the covenant of some sponsoring employers, particularly those in the hospitality and travel...
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16th Nov
Precedents
This Deed is made the [insert day] day of [insert month] 20[insert year]Parties1[Insert full company name] registered in England and Wales with...
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Produced in partnership with Blake Morgan LLP 20th Oct
Practice notes
This Practice Note discusses the two ‘failure to prevent’ corporate criminal offences created by the Criminal Finances Act 2017 (CFA 2017):•CFA 2017,...
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Produced in partnership with Rhys Meggy of QEB Hollis Whiteman 20th Oct
Precedents
1Background1.1This policy applies to the [trustees (‘the Trustees’) OR directors of [insert company name] (‘the Trustees’), in its capacity as...
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Produced in partnership with Christopher Stiles of Gowling WLG 16th Oct
Practice notes
THIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESThis Practice Note focuses on overpayments of benefits to scheme members. For...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 15th Oct
Practice notes
Contracting-outFrom 6 April 2016, defined benefit (DB) contracting-out will cease to exist. The intention was initially for the reforms to be...
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29th Sep
Practice notes
Pension Schemes Act 2015The Pension Schemes Act 2015 (PSA 2015) covers three main areas:•the new ‘defined ambition’ pensions•the provision of the...
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29th Sep
Q&As
This Q&A relates to an occupational pension scheme.The main legislative requirements on the preparation and audit of the financial statements...
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28th Sep
Q&As
Delivery does not mean physical delivery. Rather, a deed is delivered when a party makes clear its intention to be bound, regardless of whether that...
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28th Sep
Q&As
Yes, but that person should not put themselves in a position where their duty to act in the best interests of the beneficiaries of the pension scheme...
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28th Sep
Q&As
Once an employer or member has paid contributions into a scheme, they cannot generally get a refund, at least not without triggering the tax penalties...
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28th Sep
Q&As
For an understanding of what was intended by the government in relation to the proposed exemptions, as set out in its response to the consultation...
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Produced in partnership with Emily Campbell of Wilberforce Chambers 28th Sep
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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26th Sep
Practice notes
In the course of running an occupational pension scheme, scheme trustees may choose to appoint an investment consultant and/or a fiduciary manager....
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26th Sep
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.BackgroundTrustees...
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26th Sep

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