Trustees

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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 Trustees content

Practice notes
THIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMESIndividual trustees v corporate trusteeThe most common trustee structures used...
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23rd Oct
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
Q&As
This Q&A asks whether there are any restrictions on, or tax consequences as a result of, trustees of UK-based pension scheme being resident out of the...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 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 TRUSTEES OF ALL PENSION SCHEMESA power is a legal authority conferred on a person to deal with, and dispose of, property...
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Produced in partnership with Oliver Hilton of Radcliffe Chambers 13th Oct
Practice notes
FORTHCOMING DEVELOPMENT: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns...
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13th Oct
Practice notes
FORTHCOMING DEVELOPMENT: On 10 February 2020, the Pensions Regulator (TPR) published the response  to its consultation on the future of trusteeship...
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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
Occupational pension schemes are generally constituted by a trust, and as such are governed by a board of trustees, whether individual trustees or a...
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2nd Oct
Q&As
Pursuant to section 859A of the Companies Act 2006 (CA 2006), all charges created by a UK registered company or LLP are registrable at Companies House...
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29th Sep
Q&As
A pension scheme set up under trust does not have an individual legal personality (eg pension scheme assets are held not by the scheme, but by the...
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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
A scheme's exoneration and indemnity clauses will protect trustees from personal liability but that protection will not apply in all...
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28th Sep
Q&As
From 1 October 2019, trustees of occupational pension schemes will be required to state in their statement of investment principles their policy on...
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28th Sep
Q&As
Trust corporationA trust corporation is a company which is given special status under the Trustee Act 1925 and the Law of Property Act 1925. The...
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28th Sep

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