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Regulator introduces new trustee toolkit module pensions liberation

Baker & McKenzie
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United Kingdom
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April 2 2013

We commented on pensions liberation in our February UK Pensions Update. The Regulator has now launched an e-learning module on its pensions toolkit

Court decision on rectifying pension scheme rules by summary judgment

Baker & McKenzie
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United Kingdom
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August 29 2012

In the recent case of Industrial Acoustics Company Ltd v Crowhurst and others, the High Court granted an application for rectification of a pension scheme's rules by summary judgment

PPF issues new FAQS on certification of deficit reduction contributions

Baker & McKenzie
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United Kingdom
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April 2 2013

On 4 March, the PPF published on its website the answers to a number of FAQs on deficit reduction contributions, which are contributions over and

DWP response to consultation on Regulations affecting scheme mergers and bridging pensions

Baker & McKenzie
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United Kingdom
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April 2 2013

The DWP is set to combine two sets of "miscellaneous amendments" to Occupational Pensions Regulations following separate consultations in the past

HMRC clarifies what can constitutue an "arrangement"

Baker & McKenzie
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United Kingdom
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January 26 2012

HMRC has updated its technical page in the Registered Pension Schemes Manual setting out what an "arrangement" is for the purposes of the tax rules for registered pension schemes

HMRC publishes guidance on "fixed protection" in relation to lifetime allowance

Baker & McKenzie
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United Kingdom
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January 26 2012

The lifetime allowance is to be reduced from £1.8 million to £1.5 million with effect from 6 April 2012

High Court confirms that pension reciprocation plans are invalid

Baker & McKenzie
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United Kingdom
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January 26 2012

The High Court has held, in Dalriada Trustees Limited v Faulds and others, that pension reciprocation plans, which sought to allow early access to pensions savings by giving scheme members the chance to borrow from members of other pension schemes, are invalid and that no further loan payments can be made under such PRPs

DWP rules out commutation of "micro pots"

Baker & McKenzie
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United Kingdom
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January 31 2013

The Government has announced that members of DC schemes with "micro-pots" will not be able to commute these following the introduction of the

Updated guidance on multi-employer schemes and employer departures

Baker & McKenzie
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United Kingdom
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July 25 2012

The Regulator has updated the regulatory guidance on multi- employer schemes and employer departures to reflect the amendments to the Occupational Pension Schemes (Employer Debt) Regulations 2005 that came into force on 27 January 2012

New fair deal guidance outlined by the government

Baker & McKenzie
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United Kingdom
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December 13 2012

The guidance contained within Fair Deal For Staff Pensions sets out a non-statutory policy which requires that staff who are transferred from a public sector employer to an external private sector service provider are given access to a good quality pension scheme, either by the new employer participating in the public sector scheme or offering a scheme which is broadly comparable to the public sector scheme, the latter being the more common approach

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