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‘Scheme pays’

United Kingdom - September 29 2011 Trustees must issue a pension savings statement to a member whose savings exceed the Annual Allowance in a Pension Input Period.

Wendy Hunter, Emma King, Catherine McKenna, Steve Southern, David Whincup

Flexible drawdown

United Kingdom - September 29 2011 Subject to plan rules, DC members who have a guaranteed annual level of pension income of at least £20,000 can withdraw their excess DC funds, without a cap applying.

Wendy Hunter, Emma King, Catherine McKenna, Steve Southern, David Whincup

Abolition of protected rights

United Kingdom - September 29 2011 It will not be possible for pension plans to contract out on a protected rights basis from April 2012.

Wendy Hunter, Emma King, Catherine McKenna, Steve Southern, David Whincup

All change for agency workers

United Kingdom - September 29 2011 Auto-enrolment is not the only concern for those employing agency workers.

Wendy Hunter, Emma King, Catherine McKenna, Steve Southern, David Whincup

A bridge too far?

United Kingdom - September 29 2011 The ruling in the Bridge case established what are “money purchase benefits” (which fall outside the statutory funding and employer debt regimes).

Wendy Hunter, Emma King, Catherine McKenna, Steve Southern, David Whincup