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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.
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.
DWP preaches conversion but is it a holy route out of GMP inequality?
Last month the Department for Work and Pensions (DWP) issued guidance about how occupational pension schemes could use existing guaranteed minimum pension (GMP) conversion legislation to address unequal GMPs.
A practical guide to GMP equalisation – the story so far
There are some key issues relating to guaranteed minimum pensions (GMP) equalisation that trustees should be aware of.
Court gives important guidance on justifying pension provisions which are potentially discriminatory
The Court of Appeal handed down a decision on 20 December 2018 declaring the government's transitional arrangements in respect of judicial and firefighter pension schemes discriminatory.
GMP equalisation – an answer to a thirty-year-old question?
A question frequently kicked into the long grass by the pensions industry was whether guaranteed minimum pensions had to be equalised between male and female members. If so, how?