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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

Call option

/kɔːl/ /ˈɒpʃ(ə)n/

A contract under which one party purchases the right (but not the obligation) to acquire an asset or instrument from a seller at a specified price or by calculation of a pre-determined formula at or by a specified time in the future.

Dependants' alternatively secured pension fund

Funds (whether cash sums or other assets) held under a money purchase arrangement that have been ‘designated’ after the death of a scheme member to provide a particular dependant of that member (who is aged 75 or over) with a dependants' alternatively secured pension, as identified in the Finance Act 2004.

Family leave

Types of family leave are ordinary maternity leave, ordinary adoption leave and paternity leave. Pensionable service continues as though the employee is still at work. Member contributions are based on actual pay, whereas employer contributions are based on notional pay. Given the short length of time involved, it can be cost-effective to treat employees as still at work
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