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Results: 1-10 of 198

A round up of pensions developments: December 2012

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • January 8 2013

Following a consultation in September 2012, the auto-enrolment earnings trigger (the level of earnings which triggers the requirement for the employee to

The Pension Protection Fund (PPF)

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 15 2009

On 31 July 2009, the PPF published its response to its consultation on the long-term future of the pension protection levy (issued on 18 November 2008

Regulator issues statement emphasising the importance of prudent funding targets

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 15 2009

The Regulator has followed-up its statements (issued in October 2008 and February 2009) on the impact of current market conditions on pension schemes with a new statement: "scheme funding and the employer covenant."

Regulator issues statement on defined contribution arrangements

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • September 15 2009

In July, the Pensions Regulator issued a statement: "engaged employers and informed retirement choices key to good outcomes for members of defined contribution pensions."

Pensions Regulator issues first contribution notice

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • July 1 2010

On 29 June the Pensions Regulator's Determinations Panel (the Panel) announced that it has imposed a contribution notice under the Pensions Act 2004

HMRC publishes technical guidance on anti-forestalling: some guidance on "material changes" and use of EFRBSs

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • October 21 2009

HMRC has published replacement technical guidance to accompany the anti-forestalling provisions of the Finance Act 2009

DWP publishes draft regulations on auto-enrolment

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 18 2009

With effect from 2012, the Pensions Act 2008 will require employers to automatically enrol eligible jobholders into "qualifying workplace pension saving", with a minimum employer contribution

Ombudsman decides that conflict of interest does not invalidate trustees' decision, where there is also an independent trustee

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 18 2009

In Warwick, a trustee (Mrs Ranger) of the Rangers Pension Scheme (a small self-administered pension scheme) took part in a decision as to the distribution her estranged husband's death benefits

DWP publishes draft regulations on GMP conversion

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 18 2009

With effect from 6 April 2009, the Pensions Act 2007 allows trustees of defined benefit contracted-out occupational pension schemes to convert their GMP liabilities into ordinary scheme benefits, provided that the converted benefits are "actuarially at least equivalent to the pre-conversion benefits."

Revaluation of deferred benefits

  • Herbert Smith Freehills LLP
  • -
  • United Kingdom
  • -
  • March 18 2009

As noted in previous bulletins, the Government has decided to relax revaluation requirements so that benefits must be revalued by a minimum of the lower of RPI or 2.5

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