Gain mastery in managing pension scheme amendments, mergers, and de-risking. Discover expert strategies to navigate regulatory complexities, ensure compliance, and optimise scheme benefits while safeguarding member interests. Learn practical approaches for consolidating schemes, fulfilling fiduciary duties, and ensuring smooth transitions with minimised risks. Enhance your de-risking tactics by accessing critical insights on reducing financial uncertainties, managing longevity risks, and implementing effective risk transfer solutions to maintain scheme stability.
In HMRC’s Pension schemes newsletter 185 for September 2026 plans were announced to legislate on how certain lump sum death benefits are treated when...
This week’s edition of Pensions weekly highlights includes a review of key news stories and some new content, as well as dates for your diary and...
The Institute and Faculty of Actuaries (IFoA) has published a report by the Behavioural Insights Team (BIT) examining how defined contribution (DC)...
The Pensions Regulator (TPR) has announced that it is to update its guidance on significant event J for authorised master trusts in response to...
Self-invested personal pensions (SIPPs)When personal pensions were first introduced in April 1988, they could only be established by authorised...
Small self-administered schemes (SSASs)What is a SSAS?Small self-administered schemes (SSASs) are usually registered pension schemes that are set up...
Section 32 buy-out policiesWhat is a section 32 buy-out policy?A term which may be often heard within the pensions arena is that of the ‘section 32...
The pre A-day pensions tax regimeThe pensions tax regime under the Finance Act 2004 came into effect on 6 April 2006, otherwise known as A-day. The...
Statutory restrictions on amendments—the section 67 regimeSTOP PRESS: On 10 January 2024, the Pensions Regulator (TPR) published the long-awaited general code of practice which merges and updates ten of its existing codes of practice into a single code made of ‘51 shorter, topic-based modules’. TPR
Priority between loss reliefs in loss making companiesWhy does it matter?A company that is a member of a group and has incurred any of the types of losses available for surrender by way of group relief may, without any further rules, have more than one way in which to use the loss. There are a
If a rentcharge is shown as being informally exonerated on title information, does this apply to the current registered owner? Or does the informal exoneration only apply to the parties to the document which informally exonerated the rentcharge?This Q&A considers the situation where, at some point
If a beneficiary signs a deed of disclaimer of their share of an estate and the estate pays their legal fees, will that count as a PET against their estate?A disclaimer is the refusal of a gift prior to acceptance. The refusal of the gift must take place before the beneficiary accepts any benefit
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