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Results: 11-20 of 47

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

‘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
  • -
  • 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

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