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Results: 1-10 of 90

Default investment options
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The DWP has issued a response to its consultation on draft guidance on the use of default options in workplace personal pensions used for auto enrolment


IAS 19
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The International Accounting Standards Board has issued an amended version of IAS 19 "Employee Benefits"


Pension Protection Fund: FAQs on GMP equalisation and interest on late payments
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

New FAQs issued 21 September 2010


Pensions Bill
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

During the Bill's second reading the debate focussed on the acceleration of the timetable for equalising state pension age for men and women at 65 in 2018, before increasing to 66 by 2020


Contracting-out
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Final regulations have been issued


Miscellaneous amendments
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Draft regulations issued October 2010


Investment: Myners' principles - DC arrangements
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The Investment Governance Group (IGG) consulted on a proposed framework, (comprising Principles, Best Practice Guidance and a Table of Accountabilities), intended to be the accepted code of best practice for those responsible for investment decision-making and governance in DC schemes


Section 251: return of surplus
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

Section 251 Pensions Act 2004 provides that the repayment of funds to a sponsoring employer will not be possible from most mainstream pension schemes unless the trustees put in place a resolution on such payments before 6 April 2011


Contracting-out DB
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

According to the 2011 Budget and Green Paper, the proposal to move to a flat-rate state pension could end contracting-out on a DB basis


Pension protection fund - block transfer guidance
  • Hogan Lovells
  • United Kingdom
  • July 4 2011

The PPF has issued an updated version of its guidance on block transfers to ensure that liabilities transferred between schemes are effectively included in the levies for one of those schemes