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
Pensions Regulator settles Lehman case
The Pensions Regulator has agreed a £184 million settlement with PwC which means the UK Lehman scheme will not go into the Pension Protection Fund.
03 September 2014
Pensions: revised Code on incentive exercises
Where a transfer value or cash sum is £10,000 or less, the new edition of the Code relaxes the requirements for advice and guidance.
10 February 2016
GMP equalisation simplified - time for a 'knock for knock' DB transfer policy?
In the wake of the recent Lloyds 2 judgment, Richard Knight explores ways to simplify GMP Equalisation
25 November 2020
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
Scheme funding – where do we stand?
Eighteen months after the White Paper and six months after the Annual Funding Statement, we’re still awaiting the consultations on the revised code of practice – where do employers and trustees stand?
11 October 2019
Civil Partnership Regulations 2019: implications for pension schemes
Helen Cracknell and Ebony Ezekwesili discuss the background of the new Regulations around opposite-sex civil partnerships, the changes implemented, and practical implications in regards to pensions
18 December 2019
Latest on Guaranteed Minimum Pension (GMP) Equalisation – guidance on data issues
The latest industry and HMRC guidance on GMP equalisation will help schemes proceed with GMP equalisation projects, though questions remain
10 August 2020
Developments in the accreditation of professional pension trustees
When the Association of Professional Pension Trustees’ accreditation framework is put in place, professional trustees seeking accreditation will need to act fast to satisfy the requirements
14 October 2019
Local Government Pension Scheme: Reform of the rules on exit credits announced
MHCLG has published a partial response to its consultation on the Local Valuation Cycle and the Management of Employer Risk
09 March 2020
Palestine Solidarity Campaign Case: government LGPS guidance unlawful
This article examines the recent Supreme Court ruling that ministerial guidance, given to LGPS funds on how to discharge investment duties, is unlawful
04 June 2020
PASA consultation on draft Defined Benefit Transfers Code of Good Practice Consultation
Suzanne Padmore and Susannah Young discuss the Pensions Administration Standards Association’s consultation - safeguarding of members’ benefits a key objective
07 May 2020