Arc Pensions Law LLP

Are there regulations which extend the Pensions Regulator (Notifiable Events) Regulations 2005, SI 2005/900 to former employers?

Can a surplus from one pension scheme be paid to another pension scheme ie the scheme rules permit this? Are there any statutory rules which must be complied with in the same way as if there are prescribed steps when a surplus is paid to an employer?

Is there an income tax charge for members of a DB pension scheme where members are provided with independent financial advice (IFA) paid for by the pension scheme (assuming that payment of the IFA fees by the pension scheme meets the criteria to be a 'scheme administration member payment' under section 171 of the Finance Act 2004)? The value of the financial advice would be a benefit in kind if the member's employer paid for the advice directly, subject to the income tax exemptions for employer-arranged financial advice under section 308B and 308C of the Income Tax (Earnings and Pensions) Act 2003, but is the income tax treatment different if the pensions scheme pays?

What is the legal interpretation applicable to a pension provider prefunding employer pension contributions, where the provider temporarily uses its money to make investments on behalf of the scheme trustee in anticipation of the employer contribution? Might this be: 1 Borrowing by the scheme trustees—the provider effectively makes a short term loan to the trustees, but note the borrowing limits in the Finance Act 2004; 2 Purchase of a chose in action—the provider conditionally purchases from the trustees the right to receive the employer contribution; or 3 Third party contribution—the provider is making a third party contribution, likely to give rise to unauthorised payments?

What might be a 'reasonable period' for the purposes of physical movement of assets on a block transfer?