Roderick Ramage

list of published articles on pension law topics

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disclaimer

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.

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29	pensions for all – automatic enrolment
	The Pensions Act 2008 provides for the introduction of auto-enrolment into pension schemes in 2012. This article summarises the concept of auto-enrolment, how it will apply and the requirements for an automatic enrolment scheme and contains a check list of points for employers to consider in advance preparation.
	1st published Workplace Law Magazine for February 2009 Issue 44
28	Pensions Act 2008
	An outline of two of the main topics in this act, automatic enrolment of jobholders into pension schemes and enhanced powers of the Pensions Regulator to deal with the so-called moral hazards first legislated against in the Pensions Act 2004 (see item 13 below).
	1^st published 30 December 2008 (distribution to professional contacts)
27	consultation on changing pension schemes
	Summary of the obligation to consult under Pensions Act 2004 s259 before changes are made to occupational and personal pension schemes with a brief description of the changes for which consultation if required and the procedure to be followed..
	1^st published 30 December 2008 (distribution to professional contacts)
26	24-hour retirement – NHS pension Scheme
	The NHS Pension Scheme permits members to retire and return to work if they retire for not less that 24 hours and in the next month do not work more than 16 hours a week in NHS employment. There is legislative authority for the first month/16 hours rule but none for the 24 hour rule.
	1st published 18 October 2008 (New Law Journal)
25	Multi-employer schemes and the pensions debt – 2008 update
	This note supersedes article 14 below. Note about the s75 debt on an employer ceasing to participate in a pension scheme and the possibility of making an apportionment or a withdrawal arrangement to reduce the debt payable immediately.
	1^st posted on this site 10 October 2008
24	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.
	1^st published 31 December 2007 (distribution to professional contacts)
23	Multi-employer schemes – proposed new regulations
	The present arrangements (see 25 above) 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.
	1^st published 31 December 2007 (distribution to professional contacts)
22	Pensions Act 2007 and Pensions Bill 2007
	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. See also update, article 28.
	1^st published 31 December 2007 (distribution to professional contacts)
21	Age discrimination and pensions
	A summary of the main impact of the age equality regulations on both occupational and personal pension schemes
	1^st published 28 December 2006 (distribution to professional contacts)
20	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 (article 12) on the same topic.
	1^st published 28 December 2006 (distribution to professional contacts)
19	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.
	1^st published 6 February 2006 (distribution to professional contacts), revised 10 March 2006
18	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.
	1^st published 30 December 2005 (distribution to professional contacts)
17	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.
	1^st published (short) 30 December 2005 (distribution to professional contacts)
	1^st published (long) 20 January 2005 (New Law Journal)
16	Pensions in corporate finance transactions
	An analysis of the permutations of seller’s and buyer’s pension arrangements and their impact on sales of shares or business assets
	1^st published 1 January 2002 (distribution to professional contacts) revised 1 January 2006
15	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.
	1^st published 13 September 2005
14	Multi-employer pension schemes
	NB This is superseded by article 25 above. 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.
	1^st published 2 September 2005 (distribution to professional contacts)
13	Pensions Act 2004 – “Moral Hazard”
	Description of the provisions for contributions notices, financial support orders and restoration orders
	1^st published 2 March 2005 (distribution to professional contacts)
	see also item 28 above
12	TUPE after the Pensions Act 2004
	Summary of the requirement for a transferee to provide an alternative to the transferor’s occupational pension scheme.
	1^st published 10 January 2005 (New Law Journal), revised 4 April and 18 November 2006
11	Pensions Act 2004
	Short summary of a few topics of practical interest
	1^st published 29 December 2004 (distribution to professional contacts)
10	Sellers’ Pension Schemes
	A note of the risk that control the seller’s own pension scheme may pass to the buyer on the sale of a company
	1^st published 29 December 2004 (distribution to professional contacts)
9	“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.
	1^st published 2 July 2004 (New Law Journal) –updated 10 July 2004, superseded 2 March 2005
8	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
	1^st published 6 January 2004 (distribution to professional contacts) updated May 2004
7	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.
	1^st published 27 December 2002 (distribution to professional contacts) – revised 2 July 2003, New Law Journal 1 August 2003
6	TUPE & Pensions
	Letter explaining that the ECJ decision in the Beckmann case limits the exemptions of occupational pension schemes from TUPE, revised following the Martin case.
	1^st published 17 June 2002 (distribution to professional contacts) – revised 3 December 2003
5	Pensions and maternity leave
	A brief note about the employer’s and employee’s pension contributions during maternity leave
	1^st published 1 January 2002 (distribution to professional contacts)
4	Pensions after business acquisitions
	A brief note introducing issues about participation in the sellers scheme and the risks if the scheme is in deficit
	1^st published 1 January 2002 (distribution to professional contacts)
3	Stakeholder Pensions
	A summary of the basic principles of stakeholder pensions and a draft letter from an advisor to business clients
	1^st published 1 January 2002 (distribution to professional contacts)
2	Pension scheme disputes resolution procedures
	Precedents based on the requirements of the Pensions Act 1995 and brief notes.
	1^st published 4 April 1997 (New Law Journal)
1	Appointment of professional advisors to a pension scheme
	Precedent based on the requirements of the Pensions Act 1995 and brief notes.
	1^st published 4 April 1997 (New Law Journal)

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