None of these articles or precedents is advice to any person and
none of them may be taken as a definitive statement of the law in general or in
any particular case. The author does not accept any responsibility for anything
that any person does or does not do as a result of reading them.
Pensions for
transferring employees on public sector outsourcing
|
The 2007 Directions give
statutory force to provision to protect the pension rights of employees who
are transferred by TUPE to the private sector as a result of public sector
outsourcing (by best value authorities).
Previously these rights have been protected by the Fair Deal for
employees guidance, which did not have statutory force.
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1st published 31 December 2007 (distribution
to professional contacts)
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Multi-employer
schemes – proposed new regulations
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The present arrangements (see
below) to trigger and deal with debts on the employer on an employer in a
multi-employer scheme are to be revised, but evidently the drafting has been
harder than the DWP anticipated.
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1st published 31 December 2007 (distribution
to professional contacts)
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Pensions
Act 2007 and Pensions Bill 2007
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A summary of the main features
of the Pensions Act 2007, and the bill
intended to become the Pensions Act 2008, much of which, notably auto-enrolment
of jobholders into pension schemes and the establishment of personal
accounts, is expected to come into force in 2012.
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1st published 31 December 2007 (distribution
to professional contacts)
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Age
discrimination and pensions
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A summary of the main impact of the age equality
regulations on both occupational and personal pension schemes
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1st published 28 December 2006 (distribution to
professional contacts)
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TUPE
and pensions
|
An update on the effect of the Pensions Act 2004 dealing with
(1) what pension a transferee employer must provide and (2) the likelihood
that the right to belong to stand-alone life assurance schemes now pass under
TUPE. This is a shorter version of the
article below on the same topic.
|
1st published 28 December 2006 (distribution
to professional contacts)
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Deeds and rules
after A-Day – longer version
shorter (1
page) version
|
A summary of the main alterations which are likely to be
needed to pension scheme trust deeds and rules to reflect changes to the tax
system on A-Day (6 April 2006) and other changes made mostly by the Pensions
Act 2004. This is a draft because not
all relevant regulations have been published and pension practitioners are
still working out what needs to be done.
|
1st published 6 February 2006 (distribution to
professional contacts), revised 10 March 2006
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Money
purchase – trust or contract based pension schemes
|
A comparison of the two types with a recommendation that
an employer establishing a money purchase scheme should use a contract based
scheme.
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1st published 30 December 2005 (distribution
to professional contacts)
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Reporting and
whistleblowing under the Pensions Act 2004 – short
The
hazards of pension disclosure – longer version
|
First a summary of matters that employers and trustees
are required to report to the Pensions Regulator and secondly the circumstances
in which a solicitor is required to blow the whistle.
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1st published (short) 30 December 2005
(distribution to professional contacts)
|
1st published (long) 20 January 2005 (New Law
Journal)
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Pensions in corporate finance transactions
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An analysis of the permutations of seller’s and buyer’s
pension arrangements and their impact on sales of shares or business assets
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1st published 1 January 2002 (distribution
to professional contacts)
revised 1 January 2006
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Conflicts of interest between pension scheme trustees
and directors of the sponsoring company
|
This is a draft and has not been published but if any
reader has a view on the subject his or her comments will be very welcome and
might lead t an article for publication.
|
1st published 13 September 2005
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Multi-employer
pension schemes
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Note about the increased s75 debt on an employer ceasing
to participate in a pension scheme and the possibility of making a withdrawal
arrangement to reduce the debt payable immediately.
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1st published 2 September 2005 (distribution
to professional contacts)
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Pensions
Act 2004 – “Moral Hazard”
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Description of the provisions for contributions notices,
financial support orders and restoration orders
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1st published 2 March 2005 (distribution to
professional contacts)
|
TUPE
after the Pensions Act 2004
|
Summary of the requirement for a transferee to provide an
alternative to the transferor’s occupational pension scheme.
|
1st published 10 January 2005 (New Law
Journal), revised 4 April and 18 November 2006
|
Pensions
Act 2004
|
Short summary of a few topics of practical interest
|
1st published 29 December 2004 (distribution
to professional contacts)
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Sellers’
Pension Schemes
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A note of the risk that control the seller’s own pension
scheme may pass to the buyer on the sale of a company
|
1st published 29 December 2004 (distribution
to professional contacts)
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“moral
hazard” clauses in the Pensions Bill 2004
|
First thoughts on the possible impact of the contribution
notice and financial support direction provisions in the bill or corporate
finance transactions.
|
1st published 2 July 2004 (New Law Journal)
–updated 10 July 2004, superseded 2 March 2005
|
new pension limits – pre A-Day action
|
A brief note summarising the main points of the
government’s proposed £1.4m lifetime limit and what advance actions might be
taken.
NB Substantially
superseded by “Deeds and rules after A-Day 04/02/06
|
1st published 6 January 2004 (distribution
to professional contacts) updated May 2004
|
Closing pension schemes – some hazards
|
A brief note showing that closing a scheme can lead to it
being wound up and how timing the MFR calculation may maximise of debt on the
employer.
|
1st published 27 December
2002 (distribution to professional contacts) – revised 2
July 2003, New Law Journal 1 August 2003
|
TUPE & Pensions
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Letter explaining that the ECJ decision in the Beckmann case
limits the exemptions of occupational pension schemes from TUPE, revised
following the Martin case.
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1st published 17 June 2002 (distribution
to professional contacts) – revised 3 December 2003
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Pensions and maternity leave
|
A brief note about the employer’s and employee’s pension
contributions during maternity leave
|
1st published 1 January 2002 (distribution
to professional contacts)
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Pensions after business acquisitions
|
A brief note introducing issues about participation in
the sellers scheme and the risks if the scheme is in deficit
|
1st published 1 January 2002 (distribution
to professional contacts)
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Stakeholder Pensions
|
A summary of the basic principles of stakeholder pensions
and a draft letter from an advisor to business clients
|
1st published 1 January 2002 (distribution
to professional contacts)
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Pension scheme disputes
resolution procedures
|
Precedents based on the requirements of the Pensions Act
1995 and brief notes.
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1st published 4 April 1997 (New Law Journal)
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Appointment of professional
advisors to a pension scheme
|
Precedent based on the requirements of the Pensions Act
1995 and brief notes.
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1st published 4 April 1997 (New Law Journal)
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click below