Emma King
Squire Patton Boggs
Articles
Bank downgrades - what should pension funds do?
United Kingdom - October 13 2011 At the end of last week, pension fund investors had to digest the news of further quantitative easing from the Bank of England (and work out what effect that might have on their liabilities because of the likely pressure on gilt yields).
Catherine McKenna, Clifford Sims, François Barker, Steve Southern, Wendy Hunter.
Information requirements and ‘scheme pays’
United Kingdom - October 5 2011 In this Review we look at the information that now needs to be provided to members of registered pension plans who exceed the Annual Allowance, and the requirement for trustees to meet resulting tax charges from pension plan assets (known as ‘scheme pays’).
Catherine McKenna, François Barker, Steve Southern, Wendy Hunter.
Countdown to 1 October 2012 (auto-enrolment duties)
United Kingdom - September 29 2011 With less than a year to go until the advent of auto-enrolment duties, large to medium-sized employers should now have an action plan in place.
Catherine McKenna, David Whincup, François Barker, Steve Southern, Wendy Hunter.
Deferred members and AA testing
United Kingdom - September 29 2011 Where plan rules provide that deferred members’ benefits will increase at a rate of revaluation allowed by tax legislation, the increase will not count towards the Annual Allowance.
Catherine McKenna, David Whincup, François Barker, Steve Southern, Wendy Hunter.
Fixed protection
United Kingdom - September 29 2011 The Lifetime Allowance will reduce from £1.8m to £1.5m from 6 April 2012.
Catherine McKenna, David Whincup, François Barker, Steve Southern, Wendy Hunter.
