Wyn Derbyshire

This Practice Note provides an introduction for persons who are new to pensions law to discrimination issues in the pensions arena, including how ...

This Practice Note provides an introduction for persons who are new to pensions law to the pension issues that arise on a corporate insolvency ...

This Practice Note provides an introduction for persons who are new to pensions law to the pension issues that arise, or may arise, on a share sale, ...

This Practice Note looks at the express and implied pension rights that may exist in a contract of employment and how those rights may be varied, ...

This Practice Note provides an introduction for persons who are new to pensions law to the tax regime applicable to pensions since A-Day (6 April ...

This Practice Note covers primary protection which is ones of the earliest forms of lifetime allowance (LTA) protection (introduced on A-day). Among ...

This Practice Note explores the pensions considerations which arise from providing life assurance benefits (also known as death-in-service benefits or ...

This Practice Note looks at some of the issues that need to be considered when restructuring defined benefit schemes, including amendment of governing ...

This Practice Note considers one of the earlier personal pension schemes, the retirement annuity contract and how it differs from personal pension ...

This Practice Note looks at types of executive retirement benefit plans by considering the characteristics of funded unapproved retirement benefit ...

This Practice Note provides an introduction to scheme governance issues in defined benefit (DB) and defined contribution (DC) pension schemes for ...

This Practice Note looks at what is meant by a section 32 buy-out policy or (also referred to as a section 32 policy or buy-out policy); when a ...

This Practice Note provides an introduction for persons who are new to pensions law to the concept of a section 75 debt (also known as employer debt ...

This Practice Note looks at the type of indemnities that may be encountered in share sales, including in relation to employer debt issues, the moral ...

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

This Practice Note looks at the rules that apply to small self-administered pension schemes (SSASs), in particular in relation to borrowing, lending ...

This Practice Note covers the legal requirements relating to the establishment, maintenance and winding-up of stakeholder pension schemes, including ...

This Practice Note considers the extent to which accrued pension rights under registered occupational pension schemes can be surrendered or forfeited. ...

The pensions due diligence (DD) enquiries are drafted for the buyer and general in scope—in practice, they should be amended as necessary to reflect ...