Pensions Glossary

Pensions Glossaries are the perfect starting point if you want to read up on a particular subject. If you know what you are looking for, choose the first letter on the A-Z below or use the search function.

Pensions Glossary

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Abolition of DC contracting-out: Protected rights provisions in scheme rules

With effect from 6 April 2012, contracting-out on a DC basis (protected rights) was abolished. Background... More

Accounting: 2015 changes

Reforms to UK accounting practice were carried out in July 2012.  The board of the FRC is now ultimately... More

Administration: Role and responsibilities of the Scheme Administrator

Under section 270 of the FA04, the scheme administrator is responsible for the tax affairs of the scheme... More

Age Discrimination: Basics

The UK implemented the age discrimination aspects of the EU Equal Treatment Directive with effect from... More

Age Discrimination: Insurance exemption

The default retirement age (DRA) of 65 was abolished from 1 October 2011. Introduced to tie in with... More

Age Discrimination: Objective justification case law

There have been several cases dealing with the issue of objective justification in relation to age discrimination. ... More

Amendment Powers

There are several key points to check when using a scheme’s amendment power to implement a change... More

Anti-avoidance: Material Detriment Test

The Pensions Act 2008 enhanced TPR's anti-avoidance powers by enabling it to impose a contribution notice,... More

Anti-avoidance: Material Detriment Test – the statutory defence

The Pensions Act 2008 enhanced TPR's anti-avoidance powers by enabling it to impose a CN, in certain... More

Anti-avoidance: TPR's powers

In order to protect the benefits of pension scheme members and to ensure that pension liabilities are... More

Authorised payments

Since A-Day (6 April 2006) payments by registered occupational pension schemes are categorised as either... More

Automatic enrolment essentials

Since October 2012, UK employers have been required to ensure that all eligible ‘jobholders’ are... More

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