Types of pension arrangements

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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 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
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
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 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
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
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. 12th Jan
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 12th Jan
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 12th Jan
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 12th Jan

Most recent Types of pension arrangements content

Q&As
Inheritance tax treatment pre A-dayMost employer-financed retirement benefit schemes (EFRBS) are trust-based and will be treated as relevant property...
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15th Feb
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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15th Feb
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 2nd Feb
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 25th Jan
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 21st Jan
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 16th Jan
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 16th Jan
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 16th Jan
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 16th Jan
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 16th Jan
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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13th Jan
Practice notes
FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...
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Produced in partnership with Alistair Hill of CMS 8th Jan
Practice notes
The introduction of personal pensions in 1987 was heralded as offering new choices for self-employed and employed individuals.However, it soon became...
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Produced in partnership with Alistair Hill of CMS 8th 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 8th Jan
Practice notes
This Practice Note provides guidance on:•the old state pension scheme for those reaching state retirement age prior to 6 April 2016, and•the new state...
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Produced in partnership with Rebecca Dziobon of Penningtons Manches Cooper 8th Jan
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 8th Jan
Practice notes
FORTHCOMING DEVELOPMENT: Following the publication of a discussion paper (DP18/1)on the effectiveness of competition in non-workplace pensions...
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Produced in partnership with Alistair Hill of CMS 8th Jan
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 8th Jan
Practice notes
Investment-regulated pension schemes (IRPSs) are a particular category of registered pension schemes that are subject to additional controls on the...
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Produced in partnership with Alistair Hill of CMS 8th Jan

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