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Coalition government - what does this mean for pensions?

Norton Rose LLP
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United Kingdom
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May 26 2010

The Conservatives and Liberal Democrats have now published their coalition agreement

McLeish (774262) - early leavers should receive sufficient information to decide between options

Norton Rose LLP
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United Kingdom
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May 26 2010

In this case, the Pensions Ombudsman (the PO) determined that a pension scheme administrator should have provided the member (M) with enough information upon which to make a proper decision as to his pension benefit options

Transitional period for A-day limitations ends 5 April 2011

Norton Rose LLP
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United Kingdom
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May 26 2010

As noted in our February update, HM Revenue and Customs (HMRC) has published the last notional earnings cap, which is £123,600 for the year 201011

PPF publishes new edition of its online bulletin

Norton Rose LLP
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United Kingdom
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May 26 2010

On 24 May 2020, the Pension Protection Fund (PPF) published the new edition of its online bulletin which can be accessed via the PPF website

HMRC publishes draft guidance on high-income excess relief charge

Norton Rose LLP
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United Kingdom
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May 26 2010

The Finance Act 2010 introduced restrictions on tax relief on registered pension scheme contributions for high-income individuals, effective from 6 April 2011

IASB publishes exposure draft on changes to IAS 19

Norton Rose LLP
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United Kingdom
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May 26 2010

In response to its discussion paper, Preliminary views on amendments to IAS 19, the International Accounting Standards Board (IASB) has published an exposure draft setting out proposed amendments to the IAS 19 employee benefit accounting standard

Refund of scheme surplus to employer - deadline looms for retaining option

Norton Rose LLP
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United Kingdom
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May 26 2010

The provision which usually exists under pension scheme rules for repaying to sponsoring employers any funding surplus is something that trustees and employers should consider before 6 April 2011

The Pensions Regulator publishes employers’ guidance on work-based pension changes

Norton Rose LLP
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United Kingdom
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May 26 2010

As we reported in our April update, several sets of regulations have been published which set out the practical arrangements for implementing the new work-based pension auto-enrolment requirements, the establishment of the National Employment Savings Trust and employers' duties to enrol eligible "jobholders" into a qualifying pension scheme

NEST - establishment, rules and employers’ duties outlined in new regulations

Norton Rose LLP
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United Kingdom
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April 27 2010

The National Employment Savings Trust Order 2010 (S.I. 2010917) and the final rules of the National Employment Savings Trust (NEST) were published on 25 March 2010 by the DWP