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Results: 1-10 of 93

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes
  • Hogan Lovells
  • United Kingdom, USA
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"


Ill health early retirement decision-maker should not abrogate its responsibility
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

In relation to a complaint about ill health early retirement, the Deputy Pensions Ombudsman has criticised the employer council for not asking more questions of their medical advisers


Distribution of death benefits trustees failed to make proper enquiries
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Deputy Pensions Ombudsman has directed trustees to re-make their decision about the distribution of lump sum death benefits, disregarding the fact that they had already paid the lump sum to the member's partner


Registered Pension Schemes Manual
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

HMRC has issued a list of recent changes to the RPSM made in relation to the changes enacted in the Finance Act 2011


Member could not undo her own decision on redundancy
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Deputy Pensions Ombudsman has rejected a complaint that a member should have received a "compulsory early retirement pension"


Future pension reforms
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Pensions Minister has made various statements on the Government's intentions for pension reform


Kay Review of UK Equity Markets and Long-Term Decision Making
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Kay Review, set up in June 2011, has issued a call for evidence


Court of Appeal confirms that pensions financial support directions and contribution notices are expenses
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

In related Nortel and Lehman Brothers cases, the Court of Appeal has ruled that financial support directions ("FSDs") and contribution notices ("CNs") issued under the Pensions Act 2004 rank as expenses if they are issued against insolvent targets


Actuarial guidance notes
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Actuarial Profession has finalised a framework for use of discount rates in actuarial work


Executive remuneration
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Department for Business, Innovation and Skills has issued a discussion paper with proposals to curb "excessive" executive remuneration, including pension benefits