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Practice notes: Pensions
Practical Law UK Help and Information Notes 2-205-9040 (Approx. 53 pages)
The practice notes that are currently available on Practical Law Pensions are listed below under the relevant topic. The notes can also be viewed by clicking on the relevant subject in the Topic box on the Practical Law Pensions homepage and then selecting the "Practice notes" tab.
Administering pension schemes
- Pension Schemes Act 2021: key points (law stated).
- Pensions and data protection (pre 25 May 2018) (law stated).
Brexit
For a wide range of Brexit-related practice notes, see Brexit materials: Immigration, employment and pensions: Practice notes.
Contracting-out
- Finance Act 2013: pensions provisions (law stated).
- Pensions Act 2007: summary of key points (law stated).
- Pensions Act 2014: a guide (law stated).
Cross-border
- Cross-border pension schemes (law stated).
- Pensions issues in European mergers and acquisitions (law stated).
- Scots law for pensions lawyers (law stated).
DC pension schemes
- FCA pension freedom measures (law stated).
- FCA review of pension and retirement rules (law stated).
- Finance Act 2014: pensions provisions (law stated).
- Good governance in DC schemes (law stated).
- Pension Schemes Act 2015: overview (law stated).
- Pension Schemes Act 2021: key points (law stated).
Employers
- Actuarial valuations: key points for pensions lawyers (law stated).
- COVID-19: Job Support Scheme (law stated).
- Employer covenant review: actuarial issues (law stated).
- Employer covenant review: legal issues (law stated).
- Equality Act 2010: employment implications (law stated).
- Good governance in DC schemes (law stated).
- MLD5 (law stated).
- Pension Schemes Act 2021: key points (law stated).
- Pensions aspects of the Equality Act 2010: overview (law stated).
- TUPE: pensions cases (law stated).
Funding and investment
- Actuarial valuations: key points for pensions lawyers (law stated).
- Contingent assets: recent market practice (law stated).
- Employer covenant review: actuarial issues (law stated).
- Employer covenant review: legal issues (law stated).
- Financial Services Act 2012: overview of reforms (law stated).
- How schemes can reduce their risk-based levy (law stated).
- Pension Schemes Act 2021: key points (law stated).
- Scheme-specific funding: issues in practice (law stated).
GDPR
- Brexit post-transition period: data protection (UK) (law stated).
- MLD5 (law stated).
- Pension Schemes Act 2021: key points (law stated).
- TUPE and tendering local authority services contracts (law stated).
General pensions
- Pensions Act 2007: summary of key points (law stated).
- Scots law for pensions lawyers (law stated).
Members and benefits
- Pension Schemes Act 2015: overview (law stated).
- Pensions Act 2014: a guide (law stated).
- Pensions on divorce: overview (Scotland) (law stated).
Pension Protection Fund (PPF)
- Contingent assets: recent market practice (law stated).
- How schemes can reduce their risk-based levy (law stated).
- Pension Schemes Act 2021: key points (law stated).
Pensions and employment
- Equality Act 2010: employment implications (law stated).
- Pensions aspects of the Equality Act 2010: overview (law stated).
- TUPE: pensions cases (law stated).
Pensions Regulator
- Employer covenant review: actuarial issues (law stated).
- Employer covenant review: legal issues (law stated).
- Pension Schemes Act 2021: key points (law stated).
- Pensions Act 2014: a guide (law stated).
Policy and reform
- Companies Act 2006: Overview (law stated).
- Declaration of directors' interests: Companies Act 2006 (law stated).
- Deregulatory review: state of play (law stated).
- Directors' liabilities: Companies Act 2006 (law stated).
- Equality Act 2010: employment implications (law stated).
- Finance Act 2009: pensions provisions (law stated).
- Finance Act 2011: pensions provisions: a quick guide (law stated).
- Finance Act 2013: pensions provisions (law stated).
- Pension Schemes Act 2015: overview (law stated).
- Pension Schemes Act 2021: key points (law stated).
- Pensions Act 2007: summary of key points (law stated).
- Pensions Act 2008: a guide (law stated).
- Pensions Act 2008: key points (law stated).
- Pensions Act 2011: overview (law stated).
- Pensions Act 2014: a guide (law stated).
- Pensions Bill 2007/08: timeline (law stated).
- Post-election 2010: implications for pensions law (law stated).
- Public sector exit payments: capping exit payments (law stated).
Public-sector pensions
- Public sector exit payments: capping exit payments (law stated).
- TUPE and tendering local authority services contracts (law stated).
Sales and acquisitions
- Pensions issues in European mergers and acquisitions (law stated).
- TUPE: pensions cases (law stated).
Tax and accounting
- Finance Act 2009: pensions provisions (law stated).
- Finance Act 2011: pensions provisions: a quick guide (law stated).
- Finance Act 2013: pensions provisions (law stated).
- MLD5 (law stated).
- Pensions accounting for employers: issues and trends (law stated).
- UK implementation of MLD5 (law stated).
Trustees
- Actuarial valuations: key points for pensions lawyers (law stated).
- Directors' liabilities: Companies Act 2006 (law stated).
- Employer covenant review: actuarial issues (law stated).
- Employer covenant review: legal issues (law stated).
- Good governance in DC schemes (law stated).
- Pension Schemes Act 2015: overview (law stated).
- Pension Schemes Act 2021: key points (law stated).
Winding-up and insolvency
- How schemes can reduce their risk-based levy (law stated).
- Pension Schemes Act 2021: key points (law stated).
- Pensions Act 2008: key points (law stated).