Wyn Derbyshire

This Practice Note focuses on the abolition of contracting-out on a money purchase (or protected rights) basis with effect from 6 April 2012. In ...

This Practice Note looks at the considerations relevant to trustees when entering into, and negotiating, service agreements with their advisers. This ...

This Practice Note focuses on auto-enrolment, including the key employer duties which arise from the auto-enrolment regime and the statutory framework ...

This toolkit has been archived and is not maintained. It provides a checklist of practical steps employers needed to take in order to meet their ...

This Practice Note looks at the types of pension scheme that employers may use to satisfy their auto-enrolment duty and the criteria that must be met ...

This Practice Note looks at the date on which the automatic enrolment duties applied to various categories of employer (known as their staging date) ...

This Practice Note focuses on the scope of the auto-enrolment regime, looking in particular at: the definition of ‘worker (including whether a partner ...

This Practice Note explains what block transfers (also known as ‘buddy’ transfers) are, their purpose (in terms of helping the member retain any ...

This Practice Note looks at the background surrounding bridging pensions (sometimes referred to as level pensions or step-up pensions) and how such ...

This Practice Note looks at the type of indemnities that may be encountered in business sales, including in relation to transfers under the Transfer ...

This Practice Note explains how to use a pension schedule on a business sale, the types of provisions commonly encountered in such a schedule and the ...

This Practice Note covers the issues that arise when attempting to change employees’ pension arrangements or pension benefits by varying their ...

This practice note explains how a defined benefit scheme can be changed from final salary accrual to career average accrual, the impact of any ...

This Practice Note looks at the pensions issues that can arise when an employer participating in a pension scheme changes from a general partnership ...

This Practice Note focuses on the employer considerations which apply when deciding whether to close a defined benefit (DB) occupational pension ...

This Practice Note looks at the compromise of disputes relating to occupational pension schemes in England and Wales, including the reasons for ...

This Practice Note looks at relevant considerations where a sponsoring employer subject to, or at risk of triggering, a section 75 debt (also known as ...

This Practice Note, produced in partnership with Wyn Derbyshire of gunnercooke LLP, sets out the role and objectives of the Pensions Regulator, the UK ...

This Practice Note focuses on the case law relevant to the question of who owns a pension scheme surplus in an ‘overfunded’ scheme, both in relation ...

This overview provides a guide to the provisions of death benefits through registered occupational pension schemes, registered personal pension ...