Trustees

View Pensions by content type:

Latest Pensions News

Featured Pensions content

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 This Practice Note has been archived and is not maintained.As...
Read More >
19th May
Practice notes
The Post-2015 National Health Service Pension SchemeCORONAVIRUS (COVID-19) UPDATE: The Coronavirus Act 2020 suspends provisions of the...
Read More >
Produced in partnership with Paul Carney of Shoosmiths 19th May
Practice notes
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 19th May
Practice notes
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Read More >
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...
Read More >
19th May
Practice notes
Flexible benefits vs safeguarded benefitsThis Practice Note focuses on the meanings of 'flexible benefit', 'safeguarded benefit' and...
Read More >
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...
Read More >
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...
Read More >
19th May
Practice notes
Corporate trustees—articles of association of a pension trustee companyTHIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION...
Read More >
Produced in partnership with Mark Ridler of Hill Dickinson 19th May
Practice notes
Investment management agreements—trustee considerationsThe management of assets belonging to another person on a discretionary basis is a 'regulated...
Read More >
Produced in partnership with Martin Scott of gunnercooke LLP 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...
Read More >
Produced in partnership with Mark Smith, Georgina Wardrop and Angela Sharma of Taylor Wessing LLP 19th May
Practice notes
TUPE and Beckmann—the pensions exceptionBeckmann liabilities are liabilities in respect of occupational pension benefits other than benefits relating...
Read More >
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...
Read More >
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...
Read More >
19th May
Practice notes
Auto-enrolment—certification of DC schemesCORONAVIRUS (COVID-19) UPDATE: On 9 April 2020 the Pensions Regulator (TPR) published ‘Automatic enrolment...
Read More >
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...
Read More >
Produced in partnership with Peter White 19th May

Most recent Trustees content

Q&As
What information do you have on setting up a trust corporation?Trust corporationA trust corporation is a company which is given special status under...
Read More >
1st Aug
Q&As
Does a professional trustee, for example, a pension trustee, have to register at Companies House, a charge granted by it over property which it holds...
Read More >
31st Jul
Q&As
Can a scheme member request that the trustees divest from fossil fuel investments?Since 1 October 2019, trustees of occupational pension schemes are...
Read More >
31st Jul
Q&As
Does a scheme's exoneration and indemnity clauses protect trustees of an occupational pension scheme from personal liability?A scheme's exoneration...
Read More >
31st Jul
Q&As
Are there any restrictions on, or tax consequences arising as a result of, UK pension scheme trustees (whether individual or corporate) being resident...
Read More >
Produced in partnership with Oliver Hilton of Radcliffe Chambers 31st Jul
Practice notes
Trustee insurance in pensionsOther protections available to trusteesDespite dire warnings about the onerous nature of trusteeship, the liabilities...
Read More >
31st Jul
Practice notes
Discretionary decisions—what must pension trustees do?THIS PRACTICE NOTE APPLIES TO TRUSTEES OF ALL PENSION SCHEMESA power is a legal authority...
Read More >
Produced in partnership with Oliver Hilton of Radcliffe Chambers 31st Jul
Practice notes
Member-nominated trustees (MNTs) and member-nominated directors (MNDs)Statutory requirementsTrustee boards must put in place and implement...
Read More >
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...
Read More >
31st Jul
Q&As
Does a claim by a pension fund have to be issued in the names of the individual trustees in their capacity as trustees of the pension fund?A pension...
Read More >
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...
Read More >
31st Jul
Practice notes
Appointment, removal and substitution of pension trusteesOccupational pension schemes are generally constituted by a trust, and as such are governed...
Read More >
31st Jul
Practice notes
The duty of pension scheme trustees to act in the best interests of beneficiariesIt is often thought that pensions scheme trustees owe a duty to act...
Read More >
Produced in partnership with Michael Uberoi and Saaman Pourghadiri of Outer Temple Chambers 31st Jul
Practice notes
Investment powers and duties of pension trusteesCORONAVIRUS (COVID-19) UPDATE: The market volatility caused by coronavirus has led to an increase in...
Read More >
31st Jul
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...
Read More >
Produced in partnership with Mr Mark Baker 31st Jul
Practice notes
Trustee Knowledge and Understanding (TKU)FORTHCOMING DEVELOPMENT: On 10 February 2020, the Pensions Regulator (TPR) published the response  to its...
Read More >
31st Jul
Practice notes
Appointing a chair of the pension trusteesTHIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThe only pension scheme trustees...
Read More >
31st Jul

Popular documents