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Results: 11-20 of 49

‘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


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


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