Pensions

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eAlerts Récentes

  •  
    03/05/2024
    United Kingdom

    Trustee Knowledge Update - February - April 2024

    Trustees of occupational pension schemes have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme. They must also ensure that they are up to date with relevant changes in the law, which given the volume of pensions legislation and regulation and other demands on their time, can be difficult. With this in mind, our regular trustee knowledge update (“TKU”) is aimed specifically at pension scheme trustees, letting them know what has changed in the last quarter and how it might be relevant to them. It highlights...
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  •  
    05/04/2024
    United Kingdom

    LTA abolition – are you ready?

    Correct as of 10am, 23rd April. This article is being maintained.Tomorrow is “L Day”, when the Finance Act 2024 comes into force to abolish the Lifetime Allowance (LTA). However, many uncertainties remain around the effect of the legislation. Trustees should ensure administrators are aware of the latest position and ready to act accordingly.Background – a tangled webLTA abolition was announced, out of the blue, in the 2023 Spring Budget. Although sold as a dramatic simplification of the pensions tax regime, it was never going to be easy to unravel hundreds of legislative references...
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  •  
    08/02/2024
    United Kingdom

    Trustee Knowledge Update – November 2023 - January 2024

    Trustees of occupational pension schemes have a statutory duty to ensure that they have an adequate knowledge and understanding of the legal issues relevant to their scheme. They must also ensure that they are up to date with relevant changes in the law, which given the volume of pensions legislation and regulation and other demands on their time, can be difficult. With this in mind, our regular trustee knowledge update (“TKU”) is aimed specifically at pension scheme trustees, letting them know what has changed in the last quarter and how it might be relevant to them. It highlights...
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  •  
    30/01/2024
    United Kingdom

    Pensions Ombudsman Update - January 2024

    Welcome to the latest regular Pensions Ombudsman Update from the CMS Pensions Team. The Pensions Ombudsman resolves many cases every year which are not only important for the parties concerned, but can shape wider industry practice. However, the sheer volume of cases dealt with can make it hard to keep track of decisions on individual topics, and underlying trends. Our Updates are designed to help you to get to grips with the Ombudsman’s thinking.Please click here to view the Update.
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  •  
    10/01/2024
    United Kingdom

    TPR General Code of Practice - great expectations for good governance

    The long anticipated General Code of Practice from The Pensions Regulator has been laid before Parliament today, with an expected go-live date of 27 March 2024.The General Code replaces ten of the existing codes of practice (including those on DC governance, breach reporting, internal controls and trustee knowledge and understanding).Much of the content of the General Code reflects existing requirements and expectations of TPR and many schemes will already be meeting these standards. An overarching theme is the requirement for schemes to have an effective system of governance (‘ESOG’)...
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  •  
    22/11/2023
    United Kingdom

    Autumn Statement: a bumper day for pensions

    After a quiet King’s Speech for pensions, there was plenty of content to make up for it in today’s Autumn Statement, with the Chancellor of the Exchequer announcing a raft of new pension measures and consultations.  Whilst very little is changing immediately, trustees and employers will need to keep a close eye on the progress of these measures over the coming months.What did the Chancellor have to say?The Autumn Statement is designed to increase private sector investment by £20bn per year, and pension funds have a role to play. The Chancellor looked to build on this summer’s...
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