We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 11-20 of 49

A bridge too far?
  • Squire Sanders Hammonds
  • United Kingdom
  • September 29 2011

The ruling in the Bridge case established what are “money purchase benefits” (which fall outside the statutory funding and employer debt regimes


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


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
  • 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


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