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Results: 11-20 of 107

Pensions monthly update
  • Hogan Lovells
  • United Kingdom
  • October 18 2012

The Pensions Regulator has published a report examining how some of the flexibilities in the defined benefit funding regime have been used by schemes and employers


Pensions monthly update
  • Hogan Lovells
  • United Kingdom
  • September 24 2012

The DWP has issued consultation on proposed autoenrolment thresholds for 201314 as follows: £9,205 for the earnings trigger (to align with the PAYE threshold); Around £5,720 (projected value) for the lower limit of the qualifying earnings band (to align with the National Insurance Contributions (NICs) lower earnings limit); £41,450 for the upper limit of the qualifying earnings band (to align with the NICS upper earnings limit


Insolvency and restructuring of employers - issues for trustees of defined benefit pension schemes
  • Hogan Lovells
  • United Kingdom
  • September 20 2012

The credit crunch caused problems for businesses at the same time as the value of pension scheme assets plunged, adding ballooning defined benefit pension deficits to the woes of struggling companies


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"


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


Finance Bill 2012
  • Hogan Lovells
  • United Kingdom
  • October 21 2011

The Treasury has confirmed that draft legislation to enact measures announced in the Budget 2011 for inclusion in the Finance Bill 2012 will be issued on 6 December 2011


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