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Results: 1-10 of 2,837

When SMSFs go off the rails: play ball with the ATO or pay the cost
  • Hall & Wilcox
  • Australia
  • September 30 2015

On 18 September 2015 the Federal Court ordered that two trustees of a self managed superannuation fund (SMSF) pay the Commonwealth monetary

Bulletin for pensions managers - JulyAugust 2015
  • Mayer Brown LLP
  • United Kingdom
  • September 23 2015

The Finance Bill has been laid before Parliament. It implements a number of the changes announced in the Summer Budget, including:

Campden R.A. Pension Scheme PO4579 July 2015
  • Pitmans LLP
  • United Kingdom
  • September 17 2015

The Pensions Ombudsman (PO) has ruled that The Trustees of a defined benefit scheme can defer equalising guaranteed minimum pensions (GMPs) until the

UK pensions update: September 2015
  • Clifford Chance LLP
  • United Kingdom
  • September 16 2015

Changes to the preservation legislation will come into force on 1 October 2015, which amend the statutory right for certain early leavers to take a

Scheme funding: Pensions Regulator’s key messages for employers and trustees
  • Bond Dickinson LLP
  • United Kingdom
  • September 15 2015

Earlier this year, the Pensions Regulator published its 2015 annual funding statement. Subsequently, it has published a guide for employers on its

High Court holds that BBC did not breach implied duties and refuses to consider “reasonable expectations”
  • Bond Dickinson LLP
  • United Kingdom
  • September 15 2015

Mr Justice Warren’s judgment marks the latest stage in this long-running case concerning the BBC’s imposition of a 1 cap on increases to pensionable

The misclassified worker and employee benefit plan considerations
  • Epstein Becker Green
  • USA
  • September 8 2015

If an employer is found to have misclassified an employee as an independent contractor or other contingent worker, then liability can be substantial

Monthly benefits alert - August 2015
  • Franczek Radelet PC
  • USA
  • September 8 2015

As we have written in prior alerts, the Multiemployer Pension Reform Act of 2014 (MPRA) permits trustees of financially troubled multiemployer plans

Success for taxpayer before the Supreme Court in pension scheme case
  • RPC
  • United Kingdom
  • September 3 2015

In John Mander Pension Scheme Trusts Limited v Commissioners for Her Majesty's Revenue and Custom's, the Supreme Court has allowed the

Superannuation alert - 02.09.15
  • Lander & Rogers
  • Australia
  • September 2 2015

The Lander & Rogers Superannuation Alert is a brief overview of new developments in the superannuation industry. On 20 August 2015, the Tax and