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Budgeting for UK employee healthcare costs
  • Squire Patton Boggs
  • United Kingdom
  • November 23 2016

We anticipate that the significant increase in insurance premium tax that was announced in the 2016 Autumn Statement will encourage many more


Employee shareholder status
  • Squire Patton Boggs
  • United Kingdom
  • November 23 2016

The UK government has announced the abolition of the tax benefits of employee shareholder status in today’s Autumn Statement. The change applies to


What a relief - no more changes to pensions tax relief (and no more Autumn Statements)!
  • Squire Patton Boggs
  • United Kingdom
  • November 23 2016

Save for confirmation of a ban on cold calling and a reduction in the Money Purchase Annual Allowance, the UK Autumn Statement included no pension


UK Pensions Regulator exercises powers to correct serious error by pension trustees
  • Squire Patton Boggs
  • United Kingdom
  • October 18 2016

The Determinations Panel of the Pensions Regulator has recently exercised its rarely used power under section 67G of the Pensions Act 1995 to declare


Further changes to triviality rules affecting DC and hybrid plans - not such a trivial issue?
  • Squire Patton Boggs
  • United Kingdom
  • September 29 2016

New legislation has corrected an anomaly that has arisen in relation to trivial commutation rights for members of certain UK Defined Contribution (DC


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


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


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


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