Bank downgrades - what should pension funds do? *

United Kingdom - October 13 2011
At the end of last week, pension fund investors had to digest the news of further quantitative easing from the Bank of England (and work out what effect that might have on their liabilities because of the likely pressure on gilt yields).

Co-authors: Wendy Hunter, Clifford Sims, François Barker, Steve Southern, Catherine McKenna.

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Information requirements and ‘scheme pays’ *

United Kingdom - October 5 2011
In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’).

Co-authors: Wendy Hunter, François Barker, Steve Southern, Catherine McKenna.

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‘Scheme pays’ *

United Kingdom - September 29 2011
Trustees must issue a pension savings statement to a member whose savings exceed the Annual Allowance in a Pension Input Period.

Co-authors: Wendy Hunter, François Barker, Steve Southern, David Whincup, Catherine McKenna.

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Countdown to 1 October 2012 (auto-enrolment duties) *

United Kingdom - September 29 2011
With less than a year to go until the advent of auto-enrolment duties, large to medium-sized employers should now have an action plan in place.

Co-authors: Wendy Hunter, François Barker, Steve Southern, David Whincup, Catherine McKenna.

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Deferred members and AA testing *

United Kingdom - September 29 2011
Where plan rules provide that deferred members’ benefits will increase at a rate of revaluation allowed by tax legislation, the increase will not count towards the Annual Allowance.

Co-authors: Wendy Hunter, François Barker, Steve Southern, David Whincup, Catherine McKenna.

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