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Results: 11-20 of 47

Abolition of protected rights

  • Squire Sanders Hammonds
  • -
  • 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
  • -
  • United Kingdom
  • -
  • September 29 2011

Auto-enrolment is not the only concern for those employing agency workers

Refunds of contributions

  • Squire Sanders Hammonds
  • -
  • 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
  • -
  • United Kingdom
  • -
  • September 29 2011

The Lifetime Allowance will reduce from £1.8m to £1.5m from 6 April 2012

Statutory employers

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • 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

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

Statutory employers time to dig and delve

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • September 26 2011

The Pensions Regulator has issued a statement for trustees of defined benefit pension arrangements entitled: Identifying your statutory employer

Introducing FATCA

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • August 11 2011

If you have not yet heard about “FATCA”, you will in the near future

Pensions review

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • June 24 2011

The Pensions Regulator is advising employers to identify the date on which automatic enrolment duties will first apply to them this depends on payroll size, with larger employers affected from October 2012

Review - pensions

  • Squire Sanders Hammonds
  • -
  • United Kingdom
  • -
  • June 21 2011

HMRC has indicated that pension plan trustees can retrospectively change Pension Input Periods up until the point that the Finance Bill 2011 receives Royal Assent (which is currently expected sometime in July