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New and Amended Documents

The following list summarises details of:

  • materials recently added to Perspective (excluding Parliamentary answers and questions);
  • materials currently on Perspective which have changed significantly (indicated by italics); and
  • the occasional announcement from Pendragon.

It is a facsimile of the "New and Recently Amended Documents" list available within the Perspective Table of Documents.

Organizations which update Perspective on-line will have access to all these materials. Subscribers who do not update on-line will have access to the new on-line documents but not the new core documents (or any changes to existing core documents) until the content is updated by bimonthly CD.

 

 

10 March 2010
SI 2010/646 The Social Security (Contributions) (Amendment No 3) Regulations 2010
HM Revenue & Customs: HMRC Spotlights  Spotlights Added after user request
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2010)  The Pension Protection Fund (Miscellaneous Amendments) Regulations 2010 - Government response to the consultation on draft regulations
Pension Protection Fund: Guidance - Onerous Contracts  Regulation 2 of the Pension Protection Fund (General and Miscellaneous Amendments) Regulations 2006 - Guidance in Relation to the Board's Power to Modify Relevant Contracts
2009 USA Ammondson v Northwestern Corporation
2009 USA CenTra v Central States Pension Fund
09 March 2010
SI 2010/528 The Local Government Pension Scheme (Amendment) Regulations 2010
SI 2010/560 The Pension Protection Fund (Miscellaneous Amendments) Regulations 2010
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000043  Mr M Young [PPF000043] Determination of the Pension Protection Fund Ombudsman
08 March 2010
SI 2010/499 The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2010
SI 2010/536 The Taxation of Pensions Schemes (Rates, etc) Order 2010
SI 2010/506 The Occupational Pension Schemes (Contracting-out) (Amount Required for Restoring State Scheme Rights) Amendment Regulations 2010
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2010)  The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2010 - Government Response to Consultation on Draft Regulations
Eversheds LLP: Speedbrief 4 March 2010  Imperial Home Décor Case: What is a Money Purchase Benefit? DWP View Rejected
HM Revenue & Customs: HMRC Guides  Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010 HMRC Overview Note
05 March 2010
Finance Bill (Special Annual Allowance) [Draft Clauses] (23 February 2009)
SI 2010/431 The Police Pensions (Amendment) Regulations 2010
SI 2010/581 The Registered Pension Schemes (Provision of Information) (Amendment) Regulations 2010
National Audit Office: Scheme Regulation (TPR/PPF) HC 293  Pension Protection Fund
2009 CA Wilkinson v Secretary of State for Work and Pensions
2009 USA McCullough v AEGON USA
2009 Ch NHS Business Services Authority v Ingram
2010 CA Houldsworth v Bridge Trustees (Imperial Home Decor Pension Scheme) Unedited judgment.
04 March 2010
SI 2010/529 The Pension Schemes (Transfers, Reorganisations and Winding Up) (Transitional Provisions) (Amendment) Order 2010
SSI 2010/65 The Firefighters' Pension Scheme (Scotland) Order 2007 Amendment Order 2010
SI 2010/483 The Occupational Pension Schemes (Fraud Compensation Payments and Miscellaneous Amendments) (Amendment) Regulations 2010
SI 2010/572 The Special Annual Allowance Charge (Variation of Rate) Order 2010
03 March 2010
SI 2010/470 The Social Security Revaluation of Earnings Factors Order 2010
SI 2010/468 The Social Security Pensions (Low Earnings Threshold) Order 2010
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2010)  Government Response to Consultation on the Pensions Regulator (Contribution Notices) (Sum Specified following Transfer) Regulations 2010
House of Commons: Standing/General Committee Meetings  Draft Special Annual Allowance Charge (Variation of Rate) Order 2010 (24 February 2010) Eighth Delegated Legislation Committee
75133/2  Mr G Kirkham [75133/2] Determinations from January 2010
02 March 2010
SI 2010/467 The Pensions Act 2008 (Commencement No 6) Order 2010
Draft Regulations The draft Occupational Pension Schemes (Levies) (Amendment) Regulations 2010 (March 2010)
Draft Regulations The draft Pensions Regulator (Contribution Notices) (Sum Specified Following Transfer) Regulations 2010 (March 2010)
Aries Pension & Insurance Systems Limited: Analysis and Comment February 2010  Update on the Special Annual Allowance
26 February 2010
SI 2010/426 The Social Security (Maximum Additional Pension) Regulations 2010
SI 2010/429 The Special Annual Allowance Charge (Protected Pension Input Amounts) Order 2010
2010 Ch HR Trustees v German (IMG Pension Plan) (No 2) Unedited judgment.
Pendragon: Pensions Reference Materials  Pension Fundamentals - a Guide to Pensions  [fundamentals] Updated to accommodate Personal Accounts' change of name to NEST and addition of new topic "Restricting tax relief."
25 February 2010
SI 2010/443 The Pensions Act 2004 (Commencement No 14) Order 2010
24 February 2010
The Pensions Regulator: Guidance  Technical Queries "Payment of Surplus to Employer" and "Changing the Valuation Renewal Date" added
23 February 2010
Pension Protection Fund: Technical News Issue 1  Technical News
2009 ECHR Moskal v Poland
2009 Can Nolan v Kerry
2009 USA Unisys retiree medical benefits
22 February 2010
Local Government Pensions Committee: Circulars No 234  Practitioner & Employer Training Events: (1) Additional Dates for "Understanding the Employer Role and the LGPS" Workshops; (2) Forthcoming "Understanding" Workshops in 2010; (3) "Insight" Residential Training Events in 2010  [lgpc234]
19 February 2010
Eversheds LLP: Speedbrief 18 February 2010  Reader's Digest - A Sting in the Tale?
17 February 2010
SSI 2010/34 The Local Government Pension Reserve Fund (Scotland) Amendment Regulations 2010
2009 Euro Comm BT Pension Guarantee
16 February 2010
Eversheds LLP: Speedbrief 10 February 2010  Admitted Body Status - CLG Guidance at Last!
Allen & Overy LLP: Pensions Bulletin January 2010  Countdown to the PPF Levy Deadlines: How Pension Schemes and Their Sponsors Can Limit Their Levy
Allen & Overy LLP: Pensions Prompt 27 January 2010  Data Protection and Pension Schemes: New Financial Penalties for Breaching Security
Allen & Overy LLP: Pensions Prompt 2 February 2010  PPF Confirms Final Insolvency Risk Details for Pension Scheme Levy
Allen & Overy LLP: Pensions Prompt 5 February 2010  From Encouragement to Enforcement: Regulator Announces Tougher Approach on Pension Scheme Record-keeping
Pension Protection Fund: Guidance - Benefit Audit  Pension Scheme Benefit Calculation Audit Guidance
Investment Governance Group: Investment (Governance)  Investment Governance of Defined Contribution (DC) Pension Schemes
15 February 2010
House of Commons: Standing/General Committee Meetings  Draft Occupational Pension Schemes (Levy Ceiling) Order 2010; Draft Pension Protection Fund (Pension Compensation Cap) Order 2010 (10 February 2010) Tenth Delegated Legislation Committee
House of Commons: Standing/General Committee Meetings  Draft Personal Accounts Delivery Authority Winding Up Order 2010 (9 February 2010) Seventh Delegated Legislation Committee
12 February 2010
The Pensions Regulator: Consultation Documents  Winding Up: Avoiding Delays - Good Practice Guidelines
11 February 2010
HM Government: Pension Reform (Building a Society for all Ages)  Building a Society for all Ages - consultation response
09 February 2010
The Pensions Regulator: Consultation Documents  Record-keeping: Measuring Member Data - Reviews Take-up of the Regulator's Guidance "Record-keeping: Good Practice in Measuring Member Data" published in January 2009
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2010)  Government Response to Consultation on Draft Regulations: The Pension Protection Fund and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2010
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Revision to the Synthetic Buy-out Basis: The Financial Assistance Scheme
Draft Regulations The draft Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010 (January 2010) Supersedes the draft of the same title which was laid before Parliament on 20 January 2010 and published on 26 January 2010. A comparison document showing the differences between the two will be added shortly.
08 February 2010
SI 2010/196 The Pension Protection Fund and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2010 Please note that this document is still in the process of being edited. Updated versions of Regulations that are amended by SI 2010/196 will be available shortly.
05 February 2010
Pension Protection Fund: Policy Statement  2011/12 Pension Protection Levy Consultation Policy Statement: Insolvency Risk
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Example Calculations for a Valuation for Relevant FAS Qualifying Schemes
Hymans Robertson: Current Issues February 2010  [Auto-enrolment & Personal Accounts; PPF News; Ombudsman Time Limits Ruling; Disclosure of Information Consultation; Collective DC Schemes Rejected; Regulator's Statement on Stock Lending; Data Protection Breach Fines; Personal Pension Rebates Reduced; HMRC Newsletter #39; Trustee Register Review; Proposed FRC Levy]
Aries Pension & Insurance Systems Limited: Analysis and Comment February 2010  Additional Paternity Leave and Pay
04 February 2010
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Draft Guidance on Expected Pension Data and Equalisation
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Draft Guide to Valuation Template
The Pensions Regulator: Hampton Implementation Review Report  A Hampton Implementation Review Report: A Review Supported by the Better Regulation Executive and National Audit Office
Eversheds LLP: Speedbrief 2 February 2010  Stop Press: Government Announces that Pension Schemes Must Equalise GMPs
Lovells: Pensions Briefing February 2010  PPF Contingent Asset Deadline: 31 March 2010
Aries Pension & Insurance Systems Limited: Analysis and Comment February 2010  New Amendments to Pensions Tax Law and Guidance
Allen & Overy LLP: Pensions Prompt 15 January 2010  Stock Lending - What Should Pension Trustees Look Out For?
Allen & Overy LLP: Pensions Prompt 20 January 2010  Auto-enrolment into Pension Scheme Saving: New Information from the Government
03 February 2010
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Draft Guidance Relating to the Transfer of Scheme Assets to Government - The Financial Assistance Scheme
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Draft Guidance on Method and Assumptions to Use when Undertaking a Valuation Under Regulation 22 of the Financial Assistance Scheme Regulations 2005
Department for Work and Pensions: Scheme Funding and Insolvency (FAS)  Information on the Preparation of Relevant Accounts (Including Guidance on Valuing Particular Assets and Permitted Actuarial Adjustments)
01 February 2010
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  Financial Assistance Scheme Update
Draft Order The draft Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (January 2010) Insertion of comparison document showing differences between the original version as published on 12 January 2010, and the text of the same draft Regulations as published on 29 January 2010.
29 January 2010
Norton Rose: Briefing January 2010  These Times They Are a-Changin: The Equality Bill 2009 and its Possible Impact on Pension Schemes
Draft Order The draft Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (January 2010) Supersede the draft Regulations of the same title which were laid before Parliament and published on 12 January 2010. A comparison document showing the differences between the two will be added early next week.
28 January 2010
Draft Regulations The draft Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010 (January 2010)
26 January 2010
Communities and Local Government: Guidance  Admitted Body Status Provisions in the Local Government Pension Scheme when Services are Transferred from a Local Authority or Other Scheme Employer
25 January 2010
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2010)  Government Response to Consultation on Draft Regulations: The Draft Financial Assistance Scheme (Miscellaneous Amendments) Regulations 2010
22 January 2010
Pension Protection Fund: Guidance - Block Transfers V2  Guidance for Calculating and Certifying Block Transfers
Pension Protection Fund: Guidance - Security of Personal Data  Instructions on Securely Handling FAS Scheme and Member Data on Data Pens
The Pensions Regulator: Statements  Statement by the Pensions Regulator on the Treatment of Pension Scheme Deficits in Schemes Sponsored by Employers Subject to Price Regulation: Questions and Answers
The Pensions Regulator: Hampton Implementation Review Report  A Hampton Implementation Review Report: A Review Supported by the Better Regulation Executive and National Audit Office
HM Revenue & Customs: HMRC Tax Manuals RPSM00300000  Registered Pension Schemes Manual - Scheme Administrator Pages Amendments published on the HMRC website in January 2010 added. Please note that we are still in the process of checking these changes.
21 January 2010
75277/3  Mrs J Roberts [75277/3] Determinations from December 2009
20 January 2010
Pension Protection Fund: Guidance - Levies  Guidance in Relation to Contingent Assets Version 5.0
2009 Sh Ct Carruthers v Dumfries
2009 EAT Tower Hamlets v Wooster
HM Revenue & Customs: HMRC Tax Manuals RPSM00200000  Registered Pension Schemes Manual - Member Pages Amendments published on the HMRC website in January 2010 added. Please note that these amendments are still in the process of being checked. Please also note that changes to the Scheme Administrator pages are still in the process of being edited.
19 January 2010
2009 ECJ Aberdeen Property
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000  Registered Pension Schemes Manual - Technical Pages  [rpsm] Amendments published on the HMRC website in January 2010 added. Please note that these amendments are still in the process of being checked. Please also note that changes to the Scheme Administrator and Member pages are still in the process of being edited.
18 January 2010
HM Revenue & Customs: HMRC Factsheets  Normal Minimum Pension Age to Rise to 55 from April 2010
Norton Rose: Briefing January 2010  The Pensions Regulator's Code of Practice on Scheme Funding
15 January 2010
SI 2010/37 The Perpetuities and Accumulations Act 2009 (Commencement) Order 2010
SI 2010/51 The Inheritance Tax (Qualifying Non-UK Pension Schemes) Regulations 2010
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2009  Pensions Schemes Newsletter No 39
The Pensions Regulator: Statements  Understanding and Managing the Risks of Securities Lending
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  Pension Protection Fund News
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  HMRC Pension Schemes Newsletter 39
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  Auto-enrolment: the Final Picture?
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  National Employment Savings Trust (NEST): First Twigs Laid
Lovells: Pensions Briefing January 2010  Increasing Minimum Pension Age - How Will This Affect Your Members?
14 January 2010
Eversheds LLP: Speedbrief 13 January 2010  PPF Levy Deadlines are Approaching
Allen & Overy LLP: Pensions Prompt 7 January 2010  Disclosure by Email and Internet for Pension Schemes to Go Ahead
Hymans Robertson: Current Issues January 2010  [Pre-Budget Report 2009; Regulator Focuses on Governance; Authorised Payment Rules Aligned; DWP Rejects Flexible Retirement Easements; Meaning of "Employment Cessation Event"; Modification of the Rules of Existing Schemes; LGPS Management & Investment of Funds Regulations; PPF Levy Assessment for Overseas Companies; PADA Response to Investment Consultation; DWP Paper on Automatic Saving]
13 January 2010
SI 2010/4 The Employers' Duties (Implementation) Regulations 2010
SI 2010/8 The Application of Pension Legislation to the National Employment Savings Trust Corporation Regulations 2010
SI 2010/9 The National Employment Savings Trust (Consequential Provisions) Order 2010
SI 2010/7 The Public Interest Disclosure (Prescribed Persons) (Amendment) Order 2010
SI 2010/5 The Employers' Duties (Registration and Compliance) Regulations 2010
Draft Order The draft Occupational and Personal Pension Schemes (Automatic Enrolment) Regulations 2010 (January 2010)
Draft Order The draft National Employment Savings Trust Order 2010 (January 2010)
Draft Order The draft Personal Accounts Delivery Authority Winding Up Order 2010 (January 2010)
12 January 2010
SI 2010/3 The National Employment Savings Trust Corporation Naming and Financial Year Order 2010
SI 2010/6 The Transfer Values (Disapplication) Regulations 2010
SI 2010/10 The Pensions Act 2008 (Commencement No 5) Order 2010
The Pensions Regulator: Consultation Documents  Consultation on the Pensions Regulator's Trustee Register
2009 QB Equitable Members Action Group v HM Treasury
2009 Fam G v G
2009 Ch Walker Morris v Masterson
Board for Actuarial Standards/Faculty & Institute of Actuaries: Actuarial Guidance Notes GN48  GN48 Compliance Review: Pensions  [gn48] New version 2.1
11 January 2010
SI 2010/1 The Occupational Pension Schemes (Levy Ceiling - Earnings Percentage Increase) Order 2010
Draft Regulations The draft Occupational, Personal and Stakeholder Pension Schemes (Disclosure of Information) (Amendment) Regulations 2010 (January 2010) Proposed amending regulations and response to earlier consultation
Draft Order The draft Pension Protection Fund (Pension Compensation Cap) Order 2010 (January 2010)
Draft Order The draft Occupational Pension Schemes (Levy Ceiling) Order 2010 (January 2010)
74171/1  Mrs J M Khan [74171/1] Determinations from November 2009
08 January 2010
Aries Pension & Insurance Systems Limited: Analysis and Comment December 2009  DWP and Pension Protection Legislation: End-of-year Round-up
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  Disclosure Disclosure
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  Penalties for Failure to Make Tax Payments on Time
Aries Pension & Insurance Systems Limited: Analysis and Comment January 2010  Personal Accounts Scheme Rebranded NEST
07 January 2010
Equality Bill 2009/10 [HL Bill 20] (3 December 2009) Selected clauses only.
The Pensions Regulator: Statements  Statement by the Pensions Regulator on the Treatment of Pension Deficits in Schemes Sponsored by Employers Subject to Price Regulation
2009 CA Booth v Oldham
2009 Ct Sess Welsh v Dyce
05 January 2010
Perpetuities and Accumulations Act 2009: Explanatory Notes  [paa09expl]
04 January 2010
Barnett Waddingham: Current Pensions Issues  Winter 2009
Aries Pension & Insurance Systems Limited: Analysis and Comment December 2009  HMRC Customer Forum: Update
23 December 2009
Pendragon Announcement
The Pendragon office will be closed from the afternoon of Thursday 24 December until Monday 4 January.
May we take this opportunity to wish all our users a very happy Christmas and prosperous New Year. To view our seasonal greeting, click here.
Aberdeen Asset Management: Pensions Intelligence White Paper November 2009  Managing Deficits: The Response of UK Pensions
Pension Protection Fund: Levy Determinations Pension Protection Levy 2010/11  Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2010 -31 March 2011
Pension Protection Fund: Levy Determinations 2010/11  Transformation Appendix
Pension Protection Fund: Levy Determinations 2010/11  MFR Conversion Appendix
Pension Protection Fund: Levy Determinations 2010/11  Deficit-Reduction Contributions Appendix
Pension Protection Fund: Levy Determinations 2010/11  Contingent Asset Appendix
Pension Protection Fund: Levy Determinations 2010/11  API Appendix
Pension Protection Fund: Levy Determinations 2010/11  Transfers Appendix
Aries Pension & Insurance Systems Limited: Analysis and Comment December 2009  2009 Pre-Budget Report: SAA income threshold lowered to £130,000
Aries Pension & Insurance Systems Limited: Analysis and Comment December 2009  Revaluation of Deferred Benefits
Eversheds LLP: Speedbrief 18 December 2009  First LGPS Fund Enters into a Longevity Swap
21 December 2009
Pension Protection Fund: Policy Statement  2010/11 Pension Protection Levy Consultation Policy Statement
HM Revenue & Customs: Taxation (Consultation Documents)  Implementing the Restriction of Pensions Tax Relief (Pre-Budget 2009)
Allen & Overy LLP: Pensions Prompt 26 November 2009  Who Governs Governance? New Pensions Regulator Campaign to Improve Pension Scheme Standards
Allen & Overy LLP: Pensions Prompt 9 December 2009  Pre-Budget Report 2009: Impact on Employers, Employees and Pension Schemes
Denton Wilde Sapte: Briefing December 2009  Meaning of Employment-cessation Event
Denton Wilde Sapte: Briefing December 2009  Court Restricts Pensions Ombudsman's Powers
Eversheds LLP: Speedbrief 11 December 2009  Pensions Regulator Statement on Incentivised Transfer Exercises
Eversheds LLP: Speedbrief 17 December 2009  Reminder: Earliest Age for Taking Pension Rises to 55 From April 2010
18 December 2009
Draft Regulations The draft State Pension Credit (Disclosure of Information) (Electricity Suppliers) Regulations 2010 (December 2009)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2009  Pensions Schemes Newsletter No 38
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2009)  Flexible Retirement and Pension Provision: Government Response to the Consultation on Draft Regulations
House of Commons: Debates/Statements  Pre-Budget Report Measures (9 December 2009)
House of Commons: Debates/Statements  Benefits Uprating (10 December 2009)
House of Lords: Debates/Statements  Retirement Age (1 December 2009)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2009)  The Occupational and Personal Pension Schemes (Authorised Payments) Amendment Regulations 2009: Government response to the consultation
17 December 2009
SI 2009/3150 The Local Government Pension Scheme (Miscellaneous) Regulations 2009
Local Government Pensions Committee: Circulars No 232  LGPS Trustee Training 'Fundamentals' Refresher Course  [lgpc232]
Local Government Pensions Committee: Circulars No 233  Workplace Pensions Reforms  [lgpc233]
15 December 2009
Personal Accounts Delivery Authority: Discussion Papers  Building Personal Accounts: Designing an Investment Approach - Key Findings of the Public Consultation
14 December 2009
Finance Bill (2009 Pre-budget Report) [Draft Clause and Schedule] (9 December 2009) (Pre-Budget 2009)
HM Revenue & Customs: Budget Notes 2009 - PBRN18  Pensions: Restricting Tax Relief for High-income Individuals (Anti-forestalling) (Pre-Budget 2009)
HM Revenue & Customs: Budget Notes 2009 - PBRN19  Pensions: Changes to Tax Rates for Special Charges and the Special Annual Allowance Charge (Pre-Budget 2009)
HM Revenue & Customs: Budget Notes 2009 - Technical Note  Pensions: Special Annual Allowance Charge (Technical Note) (Pre-Budget 2009)
2009 Ch Cemex UK Marine Limited v MNOPF Trustees Limited
11 December 2009
SI 2009/3267 The Occupational Pensions (Revaluation) Order 2009
Eversheds LLP: Speedbrief 7 December 2009  Pensions Ombudsman is Subject to Rules of Law, Including Time Limits, when Deciding Legal Disputes
Eversheds LLP: Speedbrief 10 December 2009  The Pre Budget Report: What Does it Mean for Pensions?
Eversheds LLP: Speedbrief 10 December 2009  Flexible Retirement and Pensions - Still no Guidance from DWP
09 December 2009
Hymans Robertson: Current Issues December 2009  [PPF News; Cases & Determinations; Responses to Personal Accounts Proposals; DC Research; Recovery Plan Data Collated; Pensions Statistics; DC Communications Reviewed]
Hymans Robertson: Current Issues November 2009  [PPF News; Valuation Summary Form Updated; Change to "IAS 19" Discount Rate Dropped; Pension Sharing Delay Punished; Contribution Notice Consultation; Equitable Life High Court Ruling; New Deputy Pensions Ombudsman]
2009 Ch Arjo Wiggins Limited v Henry Thomas Ralph Unedited version
08 December 2009
The Pensions Regulator: Consultation Documents  Draft Revised Guidance from the Pensions Regulator: Internal Controls
The Pensions Regulator: Consultation Reports  Consultation on Revised Guidance on Internal Controls
HM Revenue & Customs: HMRC Tax Manuals EIM15000 and EIM74000  Employment Income Manual  [eim] EIM15000 updated December 2009
04 December 2009
Eversheds LLP: Speedbrief 27 November 2009  New Trivial Commutation: Is Your Scheme Ready for 1 December?
02 December 2009
SI 2009/3093 The Local Government Pension Scheme Management and Investment of Funds) Regulations 2009
Pension Protection Fund: Guidance - Valuation Version H3  Guidance for Undertaking the Valuation in Accordance with Section 143 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version 1  Additional Information for Carrying Out a Section 143 Valuation
01 December 2009
Allen & Overy LLP: Pensions Prompt 11 November 2009  New-style Commutation of Small Pensions from 1 December 2009
Allen & Overy LLP: Pensions Prompt 12 November 2009  Assessing the Insolvency Risk of Pension Scheme Sponsors: New Proposals from the PPF
30 November 2009
SI 2009/3094 The Pensions Act 2007 (Supplementary Provisions) (No 2) Order 2009
The Pensions Regulator: TPR surveys  Occupational Pension Scheme Governance: A Report on the 2009 Scheme Governance Survey
27 November 2009
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys)  Occupational Pension Schemes Annual Report 2008
26 November 2009
SI 2009/3068 The Pensions Act 2004 (Code of Practice) (Trustee Knowledge and Understanding) Appointed Day Order 2009
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000003  Mr T Leahy [PPF000003]
HM Revenue & Customs: HMRC Guides  Pension Schemes Online - A Guide to Using the Online Service for Scheme Administrators and Practitioners
The Pensions Regulator: Statements  Good Governance - Keeping Pensions Safe
25 November 2009
The Pensions Regulator: Determination Notices 2009/10  Quarters Trustees Limited
71631/1  Professor C Coen [71631/1] Determinations from October 2009
24 November 2009
Local Government Pensions Committee: Circulars No 231  Practitioner & Employer Training Events "Understanding" Workshops  [lgpc231]
Local Government Pensions Committee: Circulars No 232  LGPS Trustee Training 'Fundamentals' Refresher Course  [lgpc232]
23 November 2009
SI 2009/3055 The Registered Pension Schemes (Modification of the Rules of Existing Schemes) Regulations 2009
Pension Protection Fund: Guidance - Complaints and Reviews  How we Deal With Your Concerns and Concerns
20 November 2009
Eversheds LLP: Speedbrief 23 October 2009  Redundancy and Age Discrimination - the Tower Hamlets Case
Eversheds LLP: Speedbrief 10 November 2009  Trustees' Duty to Take PPF into Account - No Gaming the PPF
Eversheds LLP: Speedbrief 16 November 2009  The IMG Case: a Salutary Tale of an Invalid Amendment and Other Issues
19 November 2009
Lovells: Pensions Briefing November 2009  Amending Pension Scheme Benefits - Now More Difficult?
Lovells: Pensions Briefing November 2009  Managing Risk in Defined Benefit Pension Schemes - Strategies for Employers
18 November 2009
The Pensions Regulator: Recovery Plan and Clearance Application Analysis  Scheme Funding: an Analysis of Recovery Plans
Allen & Overy LLP: Pensions Bulletin October 2009  Pension Scheme Records: Good Housekeeping Saves Money
Allen & Overy LLP: Pensions Prompt 30 September 2009  Simplifying Pension Debts on Restructuring: Not So Simple?
Allen & Overy LLP: Pensions Prompt 2 October 2009  Pension Scheme Auto-enrolment: New Proposals - and Changes to the Old Ones
Allen & Overy LLP: Pensions Prompt 8 October 2009  Talking to Employees About Pensions: Not Enough, or Too Much?
Allen & Overy LLP: Pensions Prompt 9 October 2009  Levy Arrangements for 2010/11 - Stability and Change
17 November 2009
Perpetuities and Accumulations Act 2009  [paa09]
Pension Protection Fund: Memorandum of Understanding & Other Joint Documents  Memorandum of Understanding (MOU) Between the Pension Benefit Guaranty Corporation, the Pension Protection Fund and The Pensions Regulator Concerning Cooperation in the Exchange of Information
13 November 2009
Pendragon Announcement: Table of Documents for Reports, Consultations, etc
The Table of Documents for “Reports, Consultations, etc” has been overhauled so that all documents in this collection are now listed Chronologically, by Publisher and also by Subject. This change will help users find their desired document more quickly and easily.
12 November 2009
Department for Work and Pensions: Pension Reform (Security in Retirement)  Automatic Saving: Changing Workplace Pensions (2009)
11 November 2009
2009 Ch HR Trustees v German (IMG Pension Plan) Unedited version
2009 Ch Arjo Wiggins Limited v Henry Thomas Ralph
HM Revenue & Customs: HMRC Forms and Notes  HMRC Forms and Notes  [hmrc forms] New versions of APSS301 and APSS313 (forms and notes)
10 November 2009
SI 2009/2930 The Occupational and Personal Pension Schemes (Authorised Payments) Amendment Regulations 2009
Pension Protection Fund: Levy Determinations Pension Protection Levy 2011/12  The 2011/12 Pension Protection Levy Consultation: Insolvency Risk
2009 Ch Independent Trustee Services Limited v Paul Hope and Others
HM Revenue & Customs: HMRC Tax Manuals RPSM00200000  Registered Pension Schemes Manual - Member Pages Amendments published on the HMRC website in October 2009 added. Please note that we are still in the process of checking these changes.
HM Revenue & Customs: HMRC Tax Manuals RPSM00300000  Registered Pension Schemes Manual - Scheme Administrator Pages Amendments published on the HMRC website in October 2009 added. Please note that we are still in the process of checking these changes.
HM Revenue & Customs: HMRC Tax Manuals RPSM00400000  Registered Pension Schemes Manual - Employer Pages Amendments published on the HMRC website in October 2009 added. Please note that we are still in the process of checking these changes.
06 November 2009
74432/1  Mr P J Lukan [74432/1] Determinations from September 2009
05 November 2009
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000027  Mr David Harrison [PPF000027]
HM Revenue & Customs: HMRC Tax Manuals RPSM00100000  Registered Pension Schemes Manual - Technical Pages  [rpsm] Amendments published on the HMRC website in October 2009 added. Please note that these amendments are still in the process of being checked. Please also note that changes to the Scheme Administrator, Employer and Member pages are still in the process of being edited.
03 November 2009
Department for Work and Pensions: Pension Reform (Security in Retirement)  Pensions - Summary of Responses to the Consultation on the Draft Scheme Order and Rules (2009)
29 October 2009
SI 2009/2886 The Employer-Financed Retirement Benefits (Excluded Benefits for Tax Purposes) (Amendment) Regulations 2009
Draft Regulations The draft Pension Protection Fund (Miscellaneous Amendments) Regulations 2010 (October 2009)
The Pensions Regulator: DC Surveys and Reviews  A Review of Retirement Information for DC Members  [tpr rev dc]
27 October 2009
CIPFA Pensions Panel: Guidance  Delivering Good Governance in Local Government Pension Funds - A Guide to the Application of the CIPFA/SOLACE Code of Corporate Governance in Local Authorities to Their Management of LGPS Funds
CIPFA Pensions Panel: Guidance  Guidance for Chief Financial Officers Administering LGPS Actuarial Valuations
74977/1  Mr D Allan [74977/1] Determinations from August 2009
26 October 2009
The Pensions Regulator: Determination Notices 2009/10  Refuge Pension Scheme
23 October 2009
Pension Protection Fund: Guidance - Levies  Invoicing 2009/10
Pension Protection Fund Ombudsman's Determinations (PPF) PPF000022  Mr A Reid [PPF000022] 3 determinations of the Pension Protection Fund Ombudsman from September 2009
22 October 2009
Draft Regulations The draft Pensions Regulator (Contribution Notices) (Sum Specified following Transfer) Regulations 2010 (October 2009)
21 October 2009
Draft Regulations The draft Pension Protection Fund and Occupational Pension Schemes (Miscellaneous Amendments) Regulations 2010 (October 2009)
Pension Protection Fund: Guidance - Levies  A Guide to the Pension Protection Fund Levy 2009/10
20 October 2009
Pension Protection Fund: Guidance - Valuation Version A5  Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 179 of the Pensions Act 2004
Pension Protection Fund: Guidance - Valuation Version B4  Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 143 of the Pensions Act 2004
Pension Protection Fund: Consultation Documents and Responses  The Response to the July 2009 Consultation on Section 143 and Section 179 Assumptions
16 October 2009
SI 2009/2715 The Pensions Act 2007 (Supplementary Provision) Order 2009
15 October 2009
Pension Protection Fund: Levy Determinations Pension Protection Levy 2010/11  Draft Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2010 -31 March 2011 Annex C of the 2010/11 Pension Protection Levy Consultation
Pension Protection Fund: Levy Determinations Pension Protection Levy 2010/11  PPF Levy Practice Guidance in Respect of the Financial Year 1 April 2010-March 2011 Annex D of the 2010/11 Pension Protection Levy Consultation
Pension Protection Fund: Levy Determinations Pension Protection Levy 2010/11  The 2010/11 Pension Protection Levy Consultation
14 October 2009
Department for Work and Pensions: Pension Reform (Security in Retirement)  Workplace Pension Reform - Completing the Picture: Consultation on Draft Regulations (2009) 6 draft SIs contained in this document are also included in this update
09 October 2009
Eversheds LLP: Speedbrief 6 October 2009  The Heyday Case: Default Retirement Age Legal
Barnett Waddingham: Current Pensions Issues  Autumn 2009
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2009  PPF Reduces Levy for 2010/11
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2009  Payment of Pensions to Members Overseas
Aries Pension & Insurance Systems Limited: Analysis and Comment October 2009  PPF updates valuation guidance
01 October 2009
HM Revenue & Customs: HMRC Tax Manuals  Registered Pension Schemes Manual - Technical Pages (Chapter 15 Special Annual Allowance (RPSM15100000))
30 September 2009
Draft Regulations The draft Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2010 (September 2009)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2009)  Employer Debt (Section 75 of the Pensions Act 1995): Consultation on draft Regulations
29 September 2009
Draft Regulations The draft Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2010 (September 2009)
Eversheds LLP: Speedbrief 28 September 2009  Employer Debt Amendment Proposals: How Useful Will They Be In Practice?
Aries Pension & Insurance Systems Limited: Analysis and Comment September 2009  Pensionable Earnings: Employers Will Have to Consult on Rule Changes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2009)  The Occupational and Personal Pension Schemes (Miscellaneous Amendments) Regulations 2010: Consultation on draft Regulations
2009 QB Age UK (Heyday)
2009 QB Serious Organised Crime Agency v Perry
2009 Ch Musawi v Bevis Trustees
28 September 2009
Aries Pension & Insurance Systems Limited: Analysis and Comment September 2009  Special Annual Allowance: HMRC Issues Guidance
Aries Pension & Insurance Systems Limited: Analysis and Comment September 2009  Auto-enrolment: Smallest Employers to be Exempt until 2015
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2009)  The Pensions (Automatic Enrolment) Regulations 2009 - Government Response to the Consultation
25 September 2009
Eversheds LLP: Speedbrief 22 September 2009  The New Term
Lovells: Pensions Briefing September 2009  Pension Pitfalls: Key Issues for Companies
24 September 2009
Aries Pension & Insurance Systems Limited: Analysis and Comment September 2009  Employer Debt Regs: New Amendments Proposed
Department for Work and Pensions: Investment (Auto-enrolment)  The Use of Default Options in Workplace Personal Pensions and the Use of Group Self Invested Personal Pensions for Automatic Enrolment - Consultation on Draft Guidance (2009)
2009 CA Somerset v Pike
2009 Ch PNPF v Taylor
2009 CA Gutridge v Sodexo
2009 ECHR Tarnopolskaya v Russia
2009 CA Headway v Eastearly [Easterly]
22 September 2009
Pension Protection Fund: FAQs  The Pension Protection Fund - Frequently Asked Questions  [ppf faq] Updated following launch by the PPF of its new website.
21 September 2009
Norton Rose: Briefing September 2009  Trivial Commutation of Pension Benefits - New Rules
Norton Rose: Briefing November 2009  Pensions Briefing
18 September 2009
The Pensions Regulator: Memorandum of Understanding & Other Joint Documents  Talking to Your Employees About Pensions: Guide for Employers
10 September 2009
Aries Pension & Insurance Systems Limited: Analysis and Comment August 2009  Finance Act 2009: First Pensions Regulations
Aries Pension & Insurance Systems Limited: Analysis and Comment August 2009  Financial Assistance Scheme: the Final Regs?
Aries Pension & Insurance Systems Limited: Analysis and Comment September 2009  Trivial Commutation of Contracted-out Benefits
Norton Rose: Briefing August 2009  Case Law Round-up
Hymans Robertson: Current Issues September 2009  [PPF Developments; Regulator Begins DC Campaign; Judgments & Determinations; Focus on Data Security; TKU Code Revised; Child's Pension Tax Rules Extended; FAS Changes Near Completion; Disclosure Rule for High-earner Tax Stratagems; DWP Aligns Benefit Rules; Changes Brewing on Auto-Enrolment Rules...]
2009 Ch Thorpe v HMRC
2009 Ct Sess Dalgleish v Crighton
2009 PC Scully v Coley (Jamaica)
2009 QB Williams v Retirement Asset Management