Types of private sector pensions

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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 Types of private sector pensions content

Practice notes
The financial pressures involved in funding a defined benefit (DB) occupational pension scheme has led to an increased interest in minimising the...
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Produced in partnership with Christopher Stiles of Gowling WLG 4th May
Q&As
You have asked: Can an attorney under a registered lasting powers of attorney for property and financial affairs ask trustees of the donor's...
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14th Apr
Practice notes
The charities sector in the UK is significant in size. There is a wide range of pension provision across the sector. Many charities are facing...
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Produced in partnership with Gordons LLP and Ruth Bamforth of Walker Morris 9th Apr
Practice notes
The question of the nature of money purchase benefits has attracted considerable attention over recent years. Given the onerous and growing financial...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI...
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Produced in partnership with Julie Peaple and Michael Hames of NEST Corporation 9th Apr
Practice notes
ARCHIVED. This Practice Note has been archived and is not maintained.This Practice Note looks at how pension schemes are affected by the revised...
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9th Apr
Practice notes
THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT AND HYBRID OCCUPATIONAL PENSION SCHEMESWhat is a 'sectionalised' pension scheme?A pension scheme...
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Produced in partnership with Squire Patton Boggs and Catherine Lonergan of Eversheds Sutherland (International) LLP 9th Apr
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
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Produced in partnership with Peter Coyne & Kirsten Thompson of CMS 9th Apr
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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
The Universities Superannuation Scheme (USS) is a private sector occupational pension scheme for higher education bodies. It provides benefits on a...
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Produced in partnership with Alexandra Ventham of Shoosmiths and Paul Carney of Shoosmiths 9th Apr
Practice notes
What is disguised remuneration?HMRC has, for many years, sought to ensure that the rewards gained from employment are properly subject to income tax...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up to provide defined contribution (DC)...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
Ways of accruing pension benefitsThere are a variety of possible pension arrangements for employees. The main options include:•occupational pension...
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9th Apr
Practice notes
What is a hybrid pension scheme?At present, the majority of pensions legislation defines types of occupational pension scheme in the UK on a binary...
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Produced in partnership with Stephen Maynard of Gateley and Michael Collins of Gateley 9th Apr
Practice notes
This Practice Note describes the interim regime applicable to defined benefit (DB) superfunds, as developed by the Pensions Regulator (TPR) while the...
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9th Apr
Practice notes
This guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or unfamiliar with pensions law.A pension scheme...
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Produced in partnership with Wyn Derbyshire of gunnercooke LLP 9th Apr
Practice notes
What is a cash balance scheme?At its simplest level, a cash balance pension scheme is an arrangement by which the member builds up a guaranteed cash...
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Produced in partnership with Michael Collins of Gateley 9th Apr
Practice notes
In this Practice Note, references to the National Employment Savings Trust (NEST) Order are to the National Employment Savings Trust Order 2010, SI...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 18th Mar
Practice notes
CORONAVIRUS (COVID-19) UPDATE: In light of the coronavirus pandemic, the Pensions Regulator (TPR) issued guidance stating that, until 30 June 2020, it...
Read More >
17th Mar
Practice notes
FORTHCOMING DEVELOPMENT: Following the introduction of a new statutory regime for CDC schemes through the Pension Schemes Act 2021, the government is...
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11th Mar

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