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UK decision provides guidance for FIS with mitigation costs clauses
- Norton Rose Australia
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- United Kingdom
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- June 8 2012
Standard Life operated a Life Pension Sterling Fund, which included a substantial proportion of asset backed securities
Coalition government - what does this mean for pensions?
- Norton Rose Fulbright 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 Fulbright 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 Fulbright 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 Fulbright 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HMRC publishes draft guidance on high-income excess relief charge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 Fulbright 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
Refund of scheme surplus to employer - deadline looms for retaining option
- Norton Rose Fulbright 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 Fulbright 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
IASB publishes exposure draft on changes to IAS 19
- Norton Rose Fulbright 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
NAPF, IMA and AIMA letter to MEPs on AIFM Directive
- Norton Rose Fulbright LLP
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- European Union, United Kingdom
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- May 21 2010
The Alternative Investment Management Association (AIMA) has published a short letter that it has co-produced with the Investment Management Association (IMA) and the National Association of Pension Funds (NAPF
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- Firm Name - Norton Rose Fulbright LLP

- Workarea - Employee Benefits & Pensions

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