Back in 2018, Mr Justice Morgan held in Lloyds No.1 that schemes are under a duty to equalise for the effect of GMPs. More recently, with Mr Justice Morgan once...
Background The DWP is consulting on the policy around the implementation of a threshold (or de minimis) below which the flat fee element of the combination char...
There are many tasks that you need to undertake as a trustee when carrying out a buy-in or buy-out transaction. Some tasks are trickier to complete than others...
Introduction The latest addition to PASA’s suite of GMP equalisation guidance was published on 9 July 2021, the eagerly awaited GMP conversion guidance (“the Gu...
Background The Pensions Dashboards Programme (“PDP”) has issued a call for input on staging, which outlines the proposals for the order and timing of when data...
Background TPR is consulting on changes to its Code of Practice 12 (“the Code”) and the accompanying code-related guidance in relation to two new tests for impo...
Practical overviews of topical pensions issues, including checklists, action plans and timelines. Our guides cover risk transfer, ESG and climate change, GMP eq...
Background The DWP is consulting on the draft Occupational and Personal Pension Schemes (Disclosure of Information) (Amendment) Regulations 2022 and associated...
