Provides guidance through the complex web of pensions-related statues, regulations, regulatory guidance and case law, in an accessible style.
Includes the following updates:
Pension Protection Fund ('PPF') levy calculations and new provisions on compensation payments;
changes to the charges and governance provisions, the new DC Code and the pension's regulator's new campaigns and policies;
The General Data Protection Regulation ('GDPR');
Money laundering requirements for trustees;
Financial services requirements under EMIR and MIFID II.
Includes coverage of the following case law:
Employer duties (IBM and BBC v Bradbury);
Sex equalisation (Safeway v Newton);
Sexual orientation (Walker v Innospec);
Trustee powers (BA);
Age discrimination (The judges and firefighter cases);
Co-habiting partners (Brewster);
Limitation for recovering overpayments (Webber);
Barnardo's (pension increases and scheme modification) and Steria (amendment powers).
Includes the following legislative changes:
Pensions tax relief and tax charges on overseas transfers;
The Financial Guidance and Claims Bill;
DB White Paper;
The master trust authorisation regime from the Pension Schemes Act 2017;
Legislation on combating pension scams.
Rezensionen / Stimmen
Comprehensive is not the word for this book. To call it such is a vast understatement. Moreover, it has an excellent pedigree, being written, revised and edited by over 50 pensions lawyers plus other specialists at law firm CMS. They have particular experience in benefit redesign, scheme closures and liability reduction. * The Law Society Gazette *
Auflage
Sprache
Verlagsort
Verlagsgruppe
Bloomsbury Publishing PLC
Zielgruppe
Maße
Höhe: 234 mm
Breite: 156 mm
ISBN-13
978-1-5265-0747-1 (9781526507471)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Klassifikation
CMS Pensions Team
An award-winning pensions team experienced in advising trustees and employers on all aspects of defined benefit and defined contribution pension schemes. They have considerable experience advising on group pensions, self-invested personal pensions (SIPPs), insurance products (including buy-in and buy-out arrangements), longevity products and other structures. Unlike other pension law practices, they also work on litigation, enabling them to brief clients in full on any potentially contentious issues and provide a balanced approach to their advice.
1 Pension provision in the UK - an introduction
2 People involved with pensions
3 Trustees
4 State pension provision and contracting-out
5 Employer insolvency: the implications for pension schemes
6 Protection for early leavers
7 Employment issues
8 Pensions and divorce
9 Discrimination
10 Investment
11 Funding, deficits and surpluses
12 Winding up
13 Amendments and scheme redesign
14 Governance of defined contribution schemes and automatic enrolment
15 Commercial transactions
16 Pensions dispute resolution and litigation
17 Taxation of registered schemes
Appendix - Summary of the provisions of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (SI 2013/2734) (the 'Disclosure Regulations'), and other requirements to disclose information in relation to registered occupational pension schemes
