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About Pensions Law

Pensions is already one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.

Members and benefits

Navigate the complexities of the revised pensions freedoms regime and the different circumstances of pension benefits, including periods of temporary absence and the indexation and reduction of pensions in payment.

Trustees, governance, and administration

The governance of occupational pension schemes is an area that’s expanded with the increased level of regulation. Our content helps practitioners navigate their way through the web of statutory and regulatory material.

Transactions and reorganisations

The existence of pension arrangements can add complexity and risk to even the most straightforward of corporate transactions. Our content helps guide practitioners through the issues and how to deal with them.

Legislation

Pensions is one of the most complex and technical areas of the law. And with new legislation, the advent of auto-enrolment and a move towards defined contribution schemes, it’s about to become even more challenging.

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Associated legal terms

Appropriate date

The earlier of (1) a nominated date falling in the tax year immediately after that in which the last pension input period ended, and (2) the anniversary of the date on which the period ended

Refund of excess contributions

This is a payment to a member from a registered pension scheme.

RPI

The Retail Price Index, which is the index of retail prices compiled by the Office for National Statistics.

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