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LEGISLATION The Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 The Taxation of Pensions Schemes (Rates, etc) Order 2010 The Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional...
Introduction When a company exits an underfunded multi-employer DB scheme, its share of any deficit generally becomes a debt due to the trustees (the employer debt). In a consultation published in September 2009,1 the Government proposed...
LEGISLATION The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010 The Occupational Pension Schemes (Levy Ceiling) Order 2010 The Pension Protection Fund (Pension Compensation Cap) Order 2010 The...
Introduction If an underfunded scheme goes into wind-up or enters a PPF assessment period, DC members of hybrid schemes generally expect that their benefits (technically, money purchase benefits1) will be fully protected and will not fall...
Contents The March, 2010 Quarterly Briefing (PDF, 187 KB) highlights significant developments in pensions law, covering key areas such as pensions reform, regulatory developments, new legislation and cases. Legislation Restrictions on...
LEGISLATION Restriction on Tax Relief for High Earners The Special Annual Allowance Charge (Variation of Rate) Order 2010 The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 Equality Bill: Update The Registered...
Background HMRC and HMT published a consultation on 9 December 2009 on the proposal to restrict pensions tax relief for high earners from 6 April 2011 (the Consultation). From 2011, the Government’s intention is that tax relief on...
