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In the case of Independent Trustee Services Limited v Hope and Others the High Court ruled that, when taking decisions regarding buy-outs, pension scheme trustees cannot properly have regard to the prospects of compensation from the Pension Protection Fund (‘the PPF’
With effect from 6 April 2011 individuals with an income of £180k or more will become subject to legislation which is designed to reduce the value of the tax relief on their pension contributions to registered pension plans from 50 to 20
The Department for Work and Pensions has issued amendments to the Disclosure of Information Regulations applying to occupational pension schemes from 1 December 2010
We await draft legislation on the move from RPI to CPI as the "appropriate" measure of inflation for pensions in payment and revaluation of deferred benefits
Surpluses may seem an unlikely prospect to many schemes at present, but a turn-around in the economy, fulfilment of employer deficit recovery plans andor good investment decisions should see improvements in funding over the next few years
