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.
Topics We Cover
Latest Pensions News
Law360: Millions of Britons could face retirement without sufficient savings, experts said on 16 December 2024, after the government appeared to delay...
The Association of Consulting Actuaries (ACA) has issued an update addressed to members of the ACA, the Association of Pension Lawyers (APL) and the...
The Department for Work and Pensions (DWP) has acknowledged maladministration in its communication of State Pension age changes to women born in the...
The Financial Conduct Authority (FCA) has published decisions against a director and a financial adviser for pension transfer advice failings. The FCA...
Law360,: The Financial Conduct Authority (FCA) said on 12 December 2024 that it is consulting on new rules that it hopes will allow providers of...
Latest Pensions Practice Notes
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
Brexit legislation trackerThis Practice Note tracks the progress of UK legislation introduced as part of the legislative project associated with the...
Legislation tracker—pensionsThis legislation tracker is divided into the following sections:•Forthcoming Acts and Bills•Forthcoming Statutory...
Engaging in scheme funding negotiationsTHIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESPurpose of scheme funding...
Scheme governance—Integrated risk management (IRM) and equality, diversity and inclusion (EDI)One of the key duties of the Pensions Regulator is to...
Latest Pensions Precedents
Equality, Diversity and Inclusion (EDI) policy for pension trustee boardThis document set outs the Trustees' policy as to equality, diversity and...
Resolution of the trusteesThe trustees of the Scheme (the Trustees) have resolved [with the consent of [insert name of person]], in accordance with...
Pension administration agreements—PMI guide to the key principlesPMI—Guide to the Key Principles of Pension Administration Agreements (November...
Retained EU law—training materials [Archived]ARCHIVED: This Precedent has been archived and is not maintained.These training materials consist of...
Salary sacrifice scheme—employee FAQs[For use only where the employee is foregoing salary for the following benefits that retain Tax and/or NICs...
Latest Pensions Q&As
Featured Pensions content
Qualifying Recognised Overseas Pension Schemes (QROPS)
Qualifying Recognised Overseas Pension Schemes (QROPS)Why use a QROPS?In practice, many Qualifying Recognised Overseas Pension Schemes (QROPSs) are...
Self-invested personal pensions (SIPPs)
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Retirement Annuity Contracts (RAC)—older types of personal pension schemes
Retirement Annuity Contracts (RAC)—older types of personal pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase...
Pension commencement lump sums (PCLSs)
Pension commencement lump sums (PCLSs)When a member of a pension scheme becomes entitled to receive their scheme benefits, they can usually take part...
Indexation and revaluation of pensions—changing from RPI to CPI
Indexation and revaluation of pensions—changing from RPI to CPIFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal...
What does ‘contracting-out’ mean for pension lawyers?
What does ‘contracting-out’ mean for pension lawyers?Interaction with the additional State pensionBefore 6 April 2016, there were two levels of State...
Defined benefit (DB) pension schemes—who owns the surplus?
Defined benefit (DB) pension schemes—who owns the surplus?THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMESOne of the most...
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?
How is the National Employment Savings Trust (NEST) different from a typical occupational pension scheme?FORTHCOMING DEVELOPMENT: Section 10 of the...
Stakeholder pension schemes—the legal requirements
Stakeholder pension schemes—the legal requirementsFORTHCOMING DEVELOPMENT: On 17 March 2021, the Pensions Regulator (TPR) launched a consultation on...
Tax treatment of pensions—an introduction
Tax treatment of pensions—an introductionFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age...
The Electricity Supply Pension Scheme
The Electricity Supply Pension SchemeFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA)...
Pensions and divorce in Scotland
Pensions and divorce in ScotlandThis Practice Note provides a high-level summary of pension sharing orders on divorce in Scotland as they relate to...
Pension bulk transfers—beginners’ guide
Pension bulk transfers—beginners’ guideThis guide is primarily aimed at trainees, newly qualified lawyers and other persons who are new to or...
Types of overseas pension schemes
Types of overseas pension schemesFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from...
Case tracker—forthcoming cases—pensions
Case tracker—forthcoming cases—pensionsThe entries in this tracker are organised by topic. These topics are listed in the Table of Contents (to the...
Dealing with pension scheme members who are insistent clients
Dealing with pension scheme members who are insistent clientsWhat is an insistent client?The term ‘insistent client’ is commonly used to describe an...
Small self-administered schemes (SSASs)
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Early leavers—revaluation
Early leavers—revaluationFORTHCOMING DEVELOPMENT: Section 10 of the Finance Act 2022 will increase the normal minimum pension age (NMPA) from 55 to 57...
Associated legal terms
Additional expenses
Costs involved for custodianship, auditing and registration of ownership.
London Inter-Bank Bid Rate
London Inter-Bank Bid Rate, the rate at which major London banks offer to take funds on deposit from other banks.
Short-termism
The allegation that pension funds (and other investors) invest only to make short-term gains, thus making it difficult for companies to take longer-terms views on their corporate development and harming industry.
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