Sign-in Help

DB superfunds

View Pensions by content type:

Practice notes
Precedents
Q&As
News

Latest Pensions News

Normal Minimum Pension Age Consultation—issues for pension scheme trustees to consider

Normal Minimum Pension Age Consultation—issues for pension scheme trustees to consider

The following Pensions news provides comprehensive and up to date legal information on Normal Minimum Pension Age Consultation—issues for pension scheme trustees to consider

Pensions weekly highlights—25 February 2021

Pensions weekly highlights—25 February 2021

The following Pensions news provides comprehensive and up to date legal information on Pensions weekly highlights—25 February 2021

Draft pre-pack regulations laid before Parliament

Draft pre-pack regulations laid before Parliament

The following Banking & Finance news provides comprehensive and up to date legal information on Draft pre-pack regulations laid before Parliament

EU finance MoU won’t include equivalence, UK minister says

EU finance MoU won’t include equivalence, UK minister says

The following Banking & Finance news provides comprehensive and up to date legal information on EU finance MoU won’t include equivalence, UK minister says

Featured Pensions content

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Retirement Annuity Contracts (RAC)—older types of personal pension schemes

Personal pension schemes—central role in private pensions sectorPersonal pension schemes, in their various forms, play a central and important role in...

Retirement schemes for executives—UURBS, FURBS and EFRBS

Retirement schemes for executives—UURBS, FURBS and EFRBS

Just as executives tend to enjoy better salary packages than the ordinary workforce, so is it often the case that they receive better pension...

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

Auto-enrolment—the transitional period for DB and hybrid schemes [Archived]

ARCHIVED. This Practice Note has been archived and is not maintained.As well as the option to postpone auto-enrolment, employers which operate defined...

The pre A-day pensions tax regime

The pre A-day pensions tax regime

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...

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 pension provision:•the basic State pension—this was a...
Read More >
9th Nov
Practice notes

Pension attachment orders

The power to make pension attachment orders (previously referred to as earmarking orders) arises from the insertion of sections 25B–25D of the...
Read More >
Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 12th Jan
Practice notes

The Electricity Supply Pension Scheme

The Electricity Supply Pension Scheme (‘ESPS’) is a trust-based scheme established by the Electricity Council by a resolution dated 20 January 1983 as...
Read More >
Produced in partnership with Gary Delderfield of Eversheds Sutherland 12th Jan
Practice notes

Pension bulk transfers—beginners’ guide

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...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Introduction to retained EU law

This Practice Note provides an introduction to retained EU law, which is an entirely new legal concept introduced to UK domestic law in preparation...
Read More >
9th Nov
tag iconBrexit
Practice notes

Bridging pensions

Bridging pensions—backgroundBridging pensions are a form of pension provided by some (but not all) defined benefit occupational pension schemes in...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan
Practice notes

Beddoe applications

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...
Read More >
Produced in partnership with Kate Davenport QC of Outer Temple Chambers and Adele Isaacs of Bankside Chambers 12th Jan
Practice notes

How to deal with Beckmann liabilities on a business sale

THIS PRACTICE NOTE APPLIES IN RELATION TO OCCUPATIONAL PENSION SCHEMESThis Practice Note applies to business sales which are subject to the Transfer...
Read More >
Produced in partnership with Ginevra Gatrell of gunnercooke LLP 12th Jan
Precedents

Execution clause—company—deed

Option 1—deed executed by a company under its common seal (model articles, where the authorised signatory is an...
Read More >
9th Nov
tag iconIn-house
Practice notes

How to deal with a section 75 debt—an introduction

THIS PRACTICE NOTE APPLIES IN RELATION TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESThis Practice Note looks at the alternative methods available to...
Read More >
9th Nov
Practice notes

Personal pension schemes—disclosure requirements before 6 April 2014 [Archived]

THIS PRACTICE NOTE APPLIES TO PERSONAL PENSION SCHEMES This Practice Note looks at the disclosure requirements that were applicable to trustees (or...
Read More >
9th Nov
Practice notes

Calculating pension loss in employment tribunal claims

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...
Read More >
Produced in partnership with Keith Bryant QC of Outer Temple Chambers. 12th Jan
Precedents

Deed of substitution

Date: [insert date](1)[Name of Former Principal Employer](2)[Names of Trustees](3)[Name of the New Principal Employer]Deed of Substitution of...
Read More >
Produced in partnership with Blake Morgan LLP 12th Jan
Precedents

Month definition

Month means a calendar month; Close This is a suggested definition for the term 'month', which...
Read More >
9th Nov
Practice notes

Anti-franking

The conceptIt used to be the case that contracted-out salary-related (COSR) schemes could revalue a deferred member's guaranteed minimum pension (GMP)...
Read More >
Produced in partnership with Peter White 12th Jan
Precedents

The employment contract—sample pensions clauses

The following pension clauses set out the pensions information to be included in an employment contract, depending on the type of...
Read More >
Produced in partnership with Wyn Derbyshire of gunnercooke LLP 12th Jan

Most recent DB superfunds content

Practice notes

TPR’s interim regime for DB superfunds

This Practice Note describes the interim regime applicable to defined benefit (DB) superfunds, as developed by the Pensions Regulator (TPR) while the...
Read More >
16th Jan
Practice notes

Defined benefit (DB) consolidation—what are DB superfunds?

The purpose of this Practice Note is to provide an overview of defined benefit (DB) consolidation, including information on consolidation models, the...
Read More >
Produced in partnership with Camilla Barry of Macfarlanes 8th Jan
Practice notes

Transfer to a DB superfund—trustee and employer considerations

The financial pressures involved in funding a defined benefit (DB) occupational pension scheme has led to an increased interest in minimising the...
Read More >
8th Dec

Popular documents

LEXISNEXIS

Notaries and notarisation—notarisation

The principles of the notarial act are that it is:•an act of the notary and not of the parties named in the document•a record of a fact, event or transaction•in the form of a document, notwithstanding the form of the underlying document, fact, event or transactionThe purpose of the notarial act is

LEXISNEXIS

The Money Laundering Reporting Officer (MLRO)—duties

The roles of nominated officer and money laundering reporting officerA nominated officer is an individual who is nominated by a firm to receive disclosures under Part 7 of the Proceeds of Crime Act 2002 (POCA 2002) or Part III of the Terrorism Act 2000 (TA 2000)—see Requirement to appoint a

LEXISNEXIS

Novation—why and how to novate a contract

There may be times when, rather than assigning the benefit of an agreement to a third party, the original parties wish instead to end their obligations to each other under that agreement and, in effect, recreate it, with the third party stepping into the shoes of one of the original parties. This is

LEXISNEXIS

Tomlin orders

Brexit: The UK's departure from the EU on exit day ie Friday 31 January 2020 has implications for practitioners dealing with provisions in the CPR relevant to cross border matters, including CPR 5.4C (discussed below). For guidance on the impact of Brexit on the CPR, see Cross border