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Results: 1-10 of 229

There is no such thing as easy cash
  • Squire Patton Boggs
  • United Kingdom
  • September 19 2016

Following a change in UK legislation there is now uncertainty about if, and how, Guaranteed Minimum Pensions (GMPs) can be commuted for cash before


UK pensions VAT - yet another update
  • Squire Patton Boggs
  • European Union, United Kingdom
  • September 5 2016

Keen readers will recall the long-running saga of the correct treatment of VAT incurred by employers on pension fund costs. Following rulings by the


Hot Topics in Pensions - Autumn 2016
  • Squire Patton Boggs
  • United Kingdom
  • September 2 2016

Total deficits in defined benefit (DB) pensions are reported to have reached £1 trillion. This is in part due to the reaction of the Bank of England


Australian Investment Funds Update - September 2016
  • Squire Patton Boggs
  • Asia-Pacific, Australia, European Union, United Kingdom
  • September 2 2016

Brexit has created more questions than answers over the last twoplus months, when the citizens of the UK voted to leave the EU. The outcome of the


Welcome tinkering in U.S. Code section 409A proposed regulations
  • Squire Patton Boggs
  • USA
  • July 14 2016

U.S. Internal Revenue Code 409A provides a wide range of very restrictive rules pertaining to “nonqualified” deferred compensation plans and many


Highlights of the proposed regulations under section 457(f)
  • Squire Patton Boggs
  • USA
  • July 13 2016

U.S. Internal Revenue Code 457(f) addresses federal income taxation of certain types of “nonqualified” deferred compensation plans and arrangements


Great Expectations - the draft DC code of practice
  • Squire Patton Boggs
  • United Kingdom
  • April 1 2016

“Code of Practice no. 13: Governance and administration of occupational defined contribution trust-based schemes” may not be the most imaginative of


In or out: a dog’s Brexit for UK pensions?
  • Squire Patton Boggs
  • United Kingdom
  • March 18 2016

What would be the effect of a Brexit on the UK pensions sector? The short answer is nobody really knows. Nobody can know, in fact, until the two-year


Testing the waters with L-ISA?
  • Squire Patton Boggs
  • United Kingdom
  • March 18 2016

In his eighth Budget as UK Chancellor, George Osborne resisted his radical impulses, apparently in the face of backbench opposition, to overturn


Hot Topics in Pensions - Spring 2016
  • Squire Patton Boggs
  • United Kingdom
  • March 8 2016

Draft legislation applying from 6 April 2016 will prevent bulk transfers of contracted-out rights without member consent unless this is to a pension