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With 2006 less than three weeks old, the production line of Pensions Act 2004 regulations has begun in earnest. From 6 April 2006, employers will have to consult with employees before certain changes (known as “listed changes”)...
With another year of changes ahead, we set out below a taster of some of the crucial ingredients of the Pensions Act 2004 which will come into force in 2006. Download...
Following its October 2005 update, the PPF Board has finally published its proposals for assessing the risk-based levy. (The risk-based levy, which is relevant to all schemes potentially eligible for the PPF, will apply from financial year...
With the prospect of seasonal cheer less than 10 days away, the pensions industry is expecting several sets of regulations to come into force when all is quiet on 30 December 2005. Here we consider some of the key points for pension...
Whilst the scheme funding process is contained in the Pensions Act 2004, much of the detail was left to Regulations and to a Code of Practice to be issued by the Pensions Regulator. After a number of delays, the final Scheme Funding...
The Pensions Act 2004 transposed the cross border requirements of the European Pensions Directive into UK law. The reason the designation as a cross-border pension scheme is important is that it brings with it a need to be “fully...
Enhanced protection is potentially hugely advantageous because it provides an exemption from the lifetime allowance (LTA) charge when benefits come into payment. In contrast, primary protection simply raises the threshold at which the LTA...
