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DB surplus – how should trustees decide what to do?
Should trustees always strike a deal for members? Not necessarily…
Could PPF levies be on the rise?
The Pension Protection Fund (PPF) has recently had to re-think the level of benefits it provides members following the Court of Justice of the European Union (CJEU) decision of Hampshire.
The Pension Schemes Bill – new powers for the Pensions Regulator
The Pension Schemes Bill proposes changes to a number of areas of pensions law. This briefing takes a look at some of the key points that sponsors and trustees should be aware of if the Bill becomes law.
Buy-ins and buy-outs: Timing matters
Pensions partner Stephen Richards works with independent investment consultant, Redington to look at why it is important that a buy in/and or buy-out is achieved in a timely and cost efficient manner.
DIFCA issues Dubai Employee Workplace Savings Scheme (DEWS) laws for consultation confirming the 1 January 2020 commencement date
The long awaited laws setting out the end of the unfunded End of Service Gratuity and the introduction of the obligation to provide eligible employees with the funded replacement known as the Dubai Employee Workplace Savings Scheme (DEWS) have finally been issued by the DIFCA
Retrospective equalisation – a possibility?
Since the EU decision of Barber in May 1990, occupational defined benefit pension schemes have been grappling with effectively equalising their normal retirement dates for male and female members.
How to equalise guaranteed minimum pensions (GMPs)
Key steps to a successful conversion.
Pensions in 2019 - our top six
2019 promises to be another busy year for the pensions sector. This briefing picks out six topics that will be of interest to employers and trustees in the coming months.
Pensions consolidation team
Find out more about how our pensions consolidation team can help trustees and sponsoring employers take the first steps on the journey to buy-out benefits.
New obligations on trustees – disclosure and stewardship
Trustees will already be aware of additional disclosure obligations that will begin to apply to them from October this year, following the publication of Regulations in 2018 (the 2018 Regulations).
The journey to pension scheme consolidation
Find out about how the Stephenson Harwood pensions team can support trustees and sponsoring employers on their approach to consolidation.
What trustees and sponsors need to know from recent case law
The courts have offered essential guidance to sponsors and trustees in a number of cases over the past 12 months. This briefing discusses some of the most 'need to know' case law developments.
Indexation under the BT Pension Scheme: the Court of Appeal's decision
The Court of Appeal has handed down its decision in the most recent instalment in the case law determining when pension schemes can switch indices for the purposes of indexation.
HMRC extends deadlines for registering trust based pension schemes
The Money Laundering, Terrorist Financing and Transfer of Funds (Information on the Payer) Regulations 2017 require trustees of trust based occupational pension schemes to register their trust with HMRC.
Dividends, recovery plans and long-term funding targets
Trustees and sponsors of defined benefit pension schemes should be aware of the annual funding statement issued by the Pensions Regulator in March 2019.