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Statutory employers
- Squire Sanders Hammonds
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- United Kingdom
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- September 29 2011
A recent announcement from the Pensions Regulator emphasises the importance of trustees of DB plans identifying their statutory employers for the purposes of funding, debt liability and PPF entry requirements
‘Scheme pays’
- Squire Sanders Hammonds
- -
- 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
Countdown to 1 October 2012 (auto-enrolment duties)
- Squire Sanders Hammonds
- -
- 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
Deferred members and AA testing
- Squire Sanders Hammonds
- -
- 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
Abolition of protected rights
- Squire Sanders Hammonds
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- United Kingdom
- -
- September 29 2011
It will not be possible for pension plans to contract out on a protected rights basis from April 2012
All change for agency workers
- Squire Sanders Hammonds
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- United Kingdom
- -
- September 29 2011
Auto-enrolment is not the only concern for those employing agency workers
A bridge too far?
- Squire Sanders Hammonds
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- United Kingdom
- -
- September 29 2011
The ruling in the Bridge case established what are “money purchase benefits” (which fall outside the statutory funding and employer debt regimes
Refunds of contributions
- Squire Sanders Hammonds
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- United Kingdom
- -
- September 29 2011
Trust based pension plans typically allow leavers with less than two years of membership to take a refund of their own contributions
Fixed protection
- Squire Sanders Hammonds
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- United Kingdom
- -
- September 29 2011
The Lifetime Allowance will reduce from £1.8m to £1.5m from 6 April 2012
Flexible drawdown
- Squire Sanders Hammonds
- -
- United Kingdom
- -
- September 29 2011
Subject to plan rules, DC members who have a guaranteed annual level of pension income of at least £20,000 can withdraw their excess DC funds, without a cap applying
Current Search
- Firm Name - Squire Sanders
- Workarea - Employee Benefits & Pensions
- Author - Steve Southern
- Author - Catherine McKenna
- Author - David Whincup