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Insights

Introduction to pensions legislation for trustees
Registered Content

There are two levels of legislation - primary legislation: high level statutes called "Acts", which are passed by both Houses of Parliament, and secondary legislation:...

Insights

The Pensions Regulator: online materials for trustees of occupational pension schemes
Registered Content

The Pensions Regulator (tPR) has issued a multitude of codes of practice, guidance notes and other documents to assist pension scheme trustees to understand and better perform their...

Insights

Dry powder or powder keg? Investing in companies sponsoring defined benefit pension schemes
Registered Content

The market is experiencing almost unprecedented levels of liquidity, across public and private debt and equity capital markets. This is staunching restructuring activity, which might...

Analysis

The Pensions Regulator's new powers: what lenders need to know

Following the insolvencies of Carillion and BHS and the associated fallout for the pension schemes they sponsored, the Pensions Regulator (tPR) announced it was going to be “clearer,...

Analysis

New criminal offences and unlimited fines under the Pension Schemes Act 2021: overview for employers – update

After the Carillion and BHS debacles, the Pensions Regulator (tPR) announced it was going to be “clearer, quicker and tougher”. The new Pension Schemes Act 2021 (the Act), ...

Analysis

New offences and powers for the Pensions Regulator: what employers and trustees should know – update

The passage of the Pension Schemes Act 2021 (the Act) into the statute books has received press coverage far beyond the usual pension industry commentary. New criminal offences and...

Insights

GMP equalisation through conversion: resolving the deferred member carve-out
Registered Content

Most defined benefit (DB) pension schemes in the UK are required to equalise for the unequal effect of guaranteed minimum pensions (GMPs) on men and women. Existing legislation permits ...

News

Pension liberation: draft transfer regulations

The DWP has issued draft regulations for consultation, aimed at giving trustees greater powers to prevent transfers to receiving schemes which may be used for pension scams.

Analysis

New offences, penalties, powers for the Pensions Regulator: what employers and trustees should know
Registered Content

After the Carillion and BHS debacles, the Pensions Regulator (tPR) announced it was going to be "clearer, quicker and tougher". The new Pension Schemes Act 2021 (the Act), which...

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