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212 results found

Article

CMS Cameron McKenna Nabarro Olswang LLP | United Kingdom | 17 Oct 2011

Trustee knowledge update

A provision has been included in the Bill which says that where scheme rules provide for revaluation by reference to RPI but in all other respects reflect the statutory requirements on revaluation, the provisions of the Rules will apply.

Article

Morton Fraser | United Kingdom | 28 Sep 2011

OSCR publishes Annual Review

The Scottish charity regulator OSCR recently published its Annual Review for the year to 31 March 2011.

Article

RPC | United Kingdom | 13 Sep 2011

Abolition of contracting out on a ‘protected rights’ basis

Contracting-out of the State Second Pension on a money purchase basis (known as a ‘protected rights’ basis) will be abolished from 6 April 2012.

Article

Herbert Smith Freehills LLP | United Kingdom | 9 Sep 2011

A round-up of pensions developments: August 2011

The DWP has issued a consultation seeking views on two proposed changes to regulations concerning contracting-out.

Article

Nabarro LLP | United Kingdom | 31 Jan 2011

A-Day alert: 5 April 2011 deadline for retaining revenue limits

On 6 April 2011 the transitional protection put in place on A-Day (6 April 2006) for schemes in existence on that date will fall away.

Article

Squire Patton Boggs | United Kingdom | 8 Nov 2010

HMRC approval in amendment powers

Many pension schemes contain a provision in their amendment power that the scheme rules cannot be amended without HMRC (or Inland Revenue) agreement, consent, approval or confirmation (or similar wording).

Article

Mayer Brown | United Kingdom | 21 May 2010

A new right for trustees to remove a restriction on their amendment power

As we predicted in our February Quarterly Review, new legislation has been issued which applies to schemes which, before April 2006, had a restriction on their amendment power which prohibited amendments without HMRC's express consent.

Article

Norton Rose Fulbright | United Kingdom | 26 Mar 2010

Power for trustees to remove redundant requirements for HMRC consent: the Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2010

The above Regulations come into force on 6 April 2010.

Article

Norton Rose Fulbright | United Kingdom | 31 Dec 2008

Department for Work and Pensions issues consultation paper

The DWP has issued a consultation paper on the draft Occupational, Personal and Stakeholder Pensions (Miscellaneous Amendments) Regulations 2009 (the Regulations).

Article

Nabarro LLP | United Kingdom | 20 Dec 2007

Deregulatory review: government response to consultation

The Department for Work and Pensions (DWP) has issued its response to the consultation which followed publication of its response to the deregulatory review of private pensions in October 2007.

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