Articles

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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’).

François Barker, Wendy Hunter, Emma King, Catherine McKenna

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.

François Barker, Wendy Hunter, Emma King, Catherine McKenna, David Whincup

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.

François Barker, Wendy Hunter, Emma King, Catherine McKenna, David Whincup

Fixed protection

United Kingdom - September 29 2011 The Lifetime Allowance will reduce from £1.8m to £1.5m from 6 April 2012.

François Barker, Wendy Hunter, Emma King, Catherine McKenna, David Whincup

‘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.

François Barker, Wendy Hunter, Emma King, Catherine McKenna, David Whincup