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Pensions and Incentives Publications

10 June 2010

Pensions - June 2010

Welcome to our bi-monthly pensions update covering legal, policy and regulatory developments.

26 April 2010

Employer debt: restructuring exceptions

Fewer employer debts under section 75 will be triggered on group restructurings following changes in the legislation from 6 April 2010. But the new exceptions only apply if tight conditions are met.

21 April 2010

Employer debt questions

A recent case has raised questions about when a s.75 employer debt arises in a multi-employer pension scheme. Groups may want to review past corporate and pension scheme restructurings to see what the Cemex case could mean for them.

07 April 2010

The Equality Act 2010 - What does it mean for pension schemes?

The Equality Act has now become law and certain key provisions for pension schemes are expected to come into force in October 2010.

24 March 2010

Pensions - March 2010

This is the first edition of Pensions - our bi-monthly update of developments in pensions law.  This issue covers legal, regulatory and tax developments.

24 March 2010

Notifiable Events - reporting to the Pensions Regulator

A Code of Practice and Guidance has been issued by the Pensions Regulator for Employers and Trustees on 'notifiable events'.  

16 March 2010

Defined Contribution defined

More pension schemes will now count as defined contribution (DC) and escape the defined benefit (DB) funding requirements. The Court of Appeal has decided that a scheme can be DC under pensions legislation even if there can be a mismatch between its assets and its liabilities, or if the final benefit depends on an actuarial calculation.

09 February 2010

Attack on defined benefit schemes

Read this briefing if you are a member of a final salary or similar pension scheme, earn more than £130k p.a. and are due to retire on or after 6 April 2011.

08 February 2010

Pension Protection Fund Levy 2011-12

The PPF has confirmed that it will change the way it measures insolvency risk for levy year 2011/12. If you are a levy payer, you should consider how the changes will affect you and whether you need to file new information with D&B. Click on the link to read more.

14 January 2010

In Focus: Pensions Law Winter 2009-10

In this edition of our Pensions Law newsletter we look at flexible retirement, scheme alteration, employer debt and more.

12 January 2010

Pension Protection Fund - approaching deadlines

Tuesday 30 March 2010 is the first in a series of deadlines for filing information for the PPF risk-based levy in 2010/11 and the following year, 2011/12. There is no leeway: the deadlines are strictly enforced. A lot of information must be filed electronically but certain types have to be submitted on paper. It is vital to allow enough time for this. This briefing gives you the deadlines.

15 December 2009

Pensions Regulator and Governance: Right skills and right processes

Radically revised draft guidance on internal controls is the first move in the Pensions Regulator's new campaign to improve pension scheme governance and administration. The consultation paper accepts that, after three years of trying, the Regulator has not managed to persuade many smaller schemes to adopt the processes that deliver good risk management. The new guidance is particularly addressed to these schemes – and sets them a demanding target. Click on the link to read more.

16 November 2009

Pension Protection Fund protected

The court has ruled against an attempt to exploit the Pension Protection Fund. This is good news for levy payers. But it opens up questions about what amounts to a misuse of the PPF. Click on the link to read more.

27 October 2009

In Focus - Employment Law - Autumn 2009

The latest edition of our Employment law newsletter looks at additional paternity leave, service provision change, new fees for notifications to the Information Commissioner and the use of tips to top up wages. 

27 October 2009

In Focus - Pensions and Incentives - Autumn 2009

This edition of our Pensions and Incentives newsletter looks at proposed changes to the way the PPF calculates its risk-based levy, section 75 employer debt and new guidance from the Pensions Regulator and the FSA about what advice about pensions employers can give to their staff.

15 September 2009

Trustee Insight Autumn 2009

The latest edition of our pensions newsletter. This edition covers DWP plans to simplify the current regulations on disclosure of information to scheme members, as well as comment on the decision in the Beck case, and the PPF's new levy formula which will recognise investment risk.

14 August 2009

Employee Benefit Trusts

This briefing takes a closer look at Employee Benefit Trusts.

23 July 2009

In Focus: Pensions - Summer 2009

Our quarterly update keeping you informed of the latest developments in pensions and incentives law. In this issue: advice for trustees; higher rate tax relief; The Pensions Regulator.

22 July 2009

Pension scheme funding and the recession: the Regulator's new message

Details of two workshops which will cover the Regulator's new message on scheme funding.

14 July 2009

Cheaper at the Barber

The Court of Appeal has removed the threat of a significant increase in the cost of “Barber window” pension in defined benefit pension schemes that provide unreduced early retirement pensions.

03 July 2009

The Regulator's new message

We will be running two seminars in the autumn on The Pensions Regulator's message on scheme funding. Click the link to read more.

22 May 2009

Employer arrangements with the Pension Protection Fund

Clive Pugh asks if there is a case for government to broaden the circumstances in which the PPF will enter into an arrangement with an employer, rather than the employer having to prove that insolvency is imminent and unavoidable?

20 May 2009

Pension Protection Fund - Tips for entry and re-entry

Trustees, members and employers alike are looking to the Pension Protection Fund (PPF) to protect pensions. Getting into the PPF for assessment isn't always a straightforward matter. This briefing gives some key tips.

27 March 2009

In Focus - Spring 2009

Our quarterly update about employment, pensions and incentives law. This issue looks at pensions covenant review, the 48 hour week, graduate schemes and TUPE.

17 February 2009

Approaching deadlines for filing information

Close of business on 31 March 2009 is a key deadline for providing the information that the PPF will use to calculate its risk-based levy for 2009/10 and 2010/11.

12 February 2009

In Focus - Winter 2008-09

The latest edition of our Employment, Pensions and Incentives newsletter.

11 February 2009

Temple Trustees brochure

Information about our professional trustee service, Temple Trustees.

07 January 2009

Hot topics in pensions law seminars

Details of our upcoming seminars on Pensions Law

06 January 2009

Trustee Insight Winter 2008

The latest edition of our pension trustee newsletter. This edition covers the Pensions Act 2008, employer debt legislation, bridging pensions and our upcoming seminars.

17 December 2008

In Focus Autumn 2008

Latest newsletter from our EPI group covering Employment, Pensions and Incentives news.

28 October 2008

New Powers for the Pensions Regulator - Notices and Directions

Proposals for extending the Pensions Regulator’s powers to issue contribution notices and financial support directions published in April are largely unchanged in their final form. This briefing looks at them in detail.

02 September 2008

In Focus - Summer 2008

Our quarterly update keeping you informed of the latest developments in employment, pensions and incentives law.

06 August 2008

Trustee Insight Summer 2008

Information and comment about pensions law.

17 April 2008

In Focus - Spring 2008

Latest employment, pensions and incentives news from Burges Salmon, including CCTV Code of Practice, Maternity Leave and how to improve share incentive schemes.

27 February 2008

Conflict of Interest in pension schemes - guidance from The Pensions Regulator

The Pensions Regulator (TPR) has issued draft guidance on conflict of interest for pension scheme trustees and employers.

10 January 2008

In Focus - Winter 2007/2008

In Focus, our quarterly update on the developments in employment, pensions and incentives law. Updated ABI guidelines on executive pay; New Year, new bill; Flexible working; Pay delay....

10 January 2008

In Focus - Winter 2007/2008

In Focus, our quarterly update on the developments in employment, pensions and incentives law. Updated ABI guidelines on executive pay; New Year, new bill; Flexible working; Pay delay....

06 December 2007

Trustee Insight Winter 2007

Latest updates from our Pensions Team

29 October 2007

In Focus - Autumn 2007

Our quarterly update of the latest developments in employment, pensions and incentives law.

29 October 2007

Pension Schemes and Contingent Assets

Contingent assets are an increasingly popular way of managing he cost of a defined pension scheme.

30 August 2007

Statutory Debt to Pension Schemes - Consultation on Proposed Changes

The s.75 statutory debt is about to change. Many of the recently proposed amendments are for the good, but a few
would make the legislation more difficult to manage. This briefing deals with those changes.

24 July 2007

In Focus - Summer 2007

Latest employment, pensions and incentives news from Burges Salmon

21 June 2007

Trustee Insight - Summer 2007

Pensions law newsletter.

26 April 2007

In Focus - Spring 2007

Latest employment, pensions and incentives news from Burges Salmon, including improving the way employment disputes are resolved; risky business of managing people and flexible working arrangements.

08 March 2007

Pension Schemes - Member Trustees Revisited

In October the new rules requiring one third member-nominated trustees (MNTs) will bite on many schemes that opted-out under the old system. The new requirements began to come into effect in April 2006 but schemes with an opt-out have a period of grace before they need to comply that will last until 31 October 2007 in most cases.

07 February 2007

Age discrimination in pension schemes: the final regulations

The final regulations on age discrimination and pensions are more sympathetic to business as usual than the original version. New exceptions allow a lot of established practices to continue. But there are no exceptions for some important rules in occupational schemes, and some of the exceptions come with devil in their detail.