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Inheritance tax on pension death benefits: further details announced
Unused pension funds and death benefits under registered pension schemes will come within scope of inheritance tax (IHT) from 6 April 2027.
Data protection and GDPR
Conducting your pension scheme's annual data protection review.
Could PPF levies be on the rise?
The Pension Protection Fund (PPF) has recently had to re-think the level of benefits it provides members following the Court of Justice of the European Union (CJEU) decision of Hampshire.
The Pension Schemes Bill – new powers for the Pensions Regulator
The Pension Schemes Bill proposes changes to a number of areas of pensions law. This briefing takes a look at some of the key points that sponsors and trustees should be aware of if the Bill becomes law.
DIFCA issues Dubai Employee Workplace Savings Scheme (DEWS) laws for consultation confirming the 1 January 2020 commencement date
The long awaited laws setting out the end of the unfunded End of Service Gratuity and the introduction of the obligation to provide eligible employees with the funded replacement known as the Dubai Employee Workplace Savings Scheme (DEWS) have finally been issued by the DIFCA
Buy-ins and buy-outs: Timing matters
Pensions partner Stephen Richards works with independent investment consultant, Redington to look at why it is important that a buy in/and or buy-out is achieved in a timely and cost efficient manner.
Retrospective equalisation – a possibility?
Since the EU decision of Barber in May 1990, occupational defined benefit pension schemes have been grappling with effectively equalising their normal retirement dates for male and female members.
How to equalise guaranteed minimum pensions (GMPs)
Key steps to a successful conversion.
Moving to a Master Trust
In the last five years, there has been an enormous growth in master trusts. They now house over 10 million employees. Many employers have switched to take advantage of the cost saving and services they can provide. The Stephenson Harwood pensions law team has considerable experience advising clients on the legal route to master trust transfers, and has prepared this guide for those considering moving to a master trust.
New investment and disclosure obligations on pension scheme trustees from October 2019
This briefing gives a summary of the key new obligations arising from both sets of regulations.
GDPR and pension schemes: What trustees need to do
Download our eight point data protection check for trustees.
Watch out, watch out – the Regulator's about
Sponsors must now, more than ever, ensure that they keep their defined benefit pension schemes at the forefront of their minds - particularly when embarking on corporate activity.
Barnardo's indexation case: Supreme Court adds another piece to the jigsaw
The Supreme Court has given judgment on the next instalment in the case law determining when pension schemes can switch indices for the purposes of revaluation and indexation.
Court of Appeal provides guidance on the Pensions Regulator’s powers to issue a Financial Support Direction
In December 2001, the Pensions Regulator issued a Financial Support Direction (FSD) to certain companies in the ITV group (the Target) requesting that they provide support to the Box Clever Group Pension Scheme (the Scheme).
Pensions in 2019 - our top six
2019 promises to be another busy year for the pensions sector. This briefing picks out six topics that will be of interest to employers and trustees in the coming months.