Showing 13-24 of 34 results

Amending occupational pension schemes

The court treated an amendment as valid and effective pursuant to the power in section 68 of the Pensions Act 1995 even though the amending deed did not invoke it
15 April 2019

Pensions Regulator looks ahead to compulsory long term funding targets (LTFTs)

How much of the flexibility in scheme specific funding will remain and how much of the new regime will be prescribed in legislation?
11 March 2019

Court confirms GMPs must be equalised: the landmark Lloyds bank case

The court has held that the trustees of three schemes are under a duty to amend them in order to equalise benefits for men and women in relation to the Barber window period.
02 November 2018

Pension trustees’ investment duties: consultation on ESG factors

The government has issued a consultation on environmental, social and governance (ESG) considerations in occupational pension scheme investment.
11 July 2018

Pension scheme trustees should prepare to recertify their PPF contingent assets

Trustees and sponsors should be preparing for the recertification of contingent assets that are to remain in place with a view to levy advantage for the 2018/19 year.
15 February 2018

Master trust pension schemes face onerous process to obtain authorisation to operate

Existing master trust schemes, as well as new ones, will need authorisation from the Pensions Regulator in order to operate from April 2019.
11 December 2017

Pension trustees have demanding new record keeping duties under anti-money laundering law

Trustees are required to keep up-to-date data on individual scheme beneficiaries and, in some cases, to file data about classes of beneficiaries with HMRC.
23 November 2017

VAT and DB pension schemes: HMRC review confirms current rules

Current rules about when an employer can recover VAT on services to its DB pension scheme will continue to apply in future alongside other options if suitable in particular cases.
09 November 2017

New controls on member-borne charges and early exit costs from 1 October

Early exit costs are controlled for the first time in trust based schemes and the end comes into sight for charging structures that leave members paying for services to the employer.
31 August 2017

Pension trustees in new money laundering quandary over the ownership of assets

Trustees need official clarification (promised by HMRC) on their duties under new anti-money laundering measures. Professional trustees may need to register with a supervisory authority.
01 August 2017

GDPR: pension trustees need to act in response to coming changes in data protection law

UK data protection law will change from 25 May 2018 to make it fit for a digital era. The changes are driven by EU law but will go ahead in the UK whatever form Brexit takes.
21 June 2017

Automatic enrolment: The Pensions Regulator will not tolerate non-compliance

Employers that fail to comply with TPR's demand for information about automatic enrolment in a pension scheme can face a civil fine or criminal prosecution.
05 June 2017
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