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New and Recently Amended Documents
Allen & Overy LLP: What's New This Week 30 November 2020 – [RPI to be Reformed from 2030 - Reminder and Clarification: CMA Compliance - Latest Revaluation Order - Liability for Wrongful Trading: Government Reintroduces Temporary 'Suspension' - FRC Review of Corporate Governance Reporting - Same-sex Survivor Benefits - Government Taskforce Publishes Stewardship Recommendations - 'Productive' Investment by Pension Schemes]
HM Revenue & Customs: HMRC Guides (COVID-19) – Check if you Can Claim for Your Employees' Wages Through the Coronavirus Job Retention Scheme Section on employer claim information updated with details of upcoming claim band ranges.
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 December 2020 with 17 schemes added and five removed
Arc Pensions Law: Trustee Legal Update November 2020 – Lloyds 3 Ruling and Equalising Past Transfers
HM Revenue & Customs: HMRC Guides (COVID-19) – Steps to Take Before Calculating Your Claim Using the Coronavirus Job Retention Scheme More information about fixed hours employees whose first pay period ends after 30 October 2020 has been added.
HM Revenue & Customs: HMRC Guides (COVID-19) – Examples of How To Calculate Your Employees' Wages, National Insurance Contributions and Pension Contributions Further updated.
HM Revenue & Customs: HMRC Guides (COVID-19) – Calculate How Much You Can Claim Using the Coronavirus Job Retention Scheme The information has been updated to give further detail about if your fixed-rate employee’s first pay period ends after 30 October 2020 and if your variable-rate employee’s first wages are payable after they begin furlough.
HM Treasury: Indexation – A Response to the Consultation on the Reform to Retail Prices Index (RPI) Methodology
Eversheds Sutherland: Speedbrief 23 November 2020 – Lloyds 3: GMP Equalisation and Past Transfers
Norton Rose Fulbright: Commentary November 2020 – UK Pensions Briefing: New Code of Practice for Sole Corporate Trustees
House of Commons (October 2014 onwards): Written Statements 25 November 2020 – Social Security Benefit and Pension Up-rating 2021/22 (25 November 2020)
2020 USA: Ortiz v American Airlines [Investments - Plan invested in the plan sponsor's credit union - Whether an appropriate investment - Whether breach of fiduciary duty]
Social Security (Up-rating of Benefits) Act 2020 [ssuba2020]
SI 2020/1332 – The Occupational Pensions (Revaluation) Order 2020
XPS Pensions: XPS Insights November 2020 – Pensions Regulator Issues Guidance for Trustees on Employer Distress
2020 Ch: Lloyds Banking Group Pensions Trustees Ltd v Lloyds Bank PLC & Ors The information in this document is taken from bailii.org, the PBLR version of this judgment will be made available shortly.
Eversheds Sutherland: Speedbrief 18 November 2020 – Pensions and the End of the Brexit Transition Period
House of Commons (October 2014 onwards): Written Answers 16 November 2020 – Armed Forces (Pensions); Pension Funds (Government Securities) (16 November 2020)
House of Commons (October 2014 onwards): Written Answers 17 November 2020 – State Retirement Pensions (17 November 2020)
House of Commons (October 2014 onwards): Written Answers 18 November 2020 – State Retirement Pensions (Uprating); Pension Wise; Pensions (Advisory Services); State Retirement Pensions (18 November 2020)
House of Commons (October 2014 onwards): Written Answers 19 November 2020 – State Retirement Pensions (Females) (19 November 2020)
- Acts and Bills
- Statutory Instruments
- Public Sector Scheme Documents
- Regulatory Materials
- European Union Materials
- Law Reports
- The Pensions Ombudsman
- Spotlight on Pensions
- Parliamentary Materials
- Reports, Consultations, etc
- Scheme Rules (NEST, Civil Service, etc)
- Your Own Documentation
2 Dec 2020
- Report on barriers preventing workers from engaging with their pension published
- Taskforce on Pension Scheme Voting Implementation launched
- IFS publishes working papers
- 15th version of the Purple Book published
1 Dec 2020
- CREATE Research and Amundi Asset Management publish global pensions research
- Arcadia falls into administration with pension scheme expected to move into PPF
- ILC publishes research on retirement income prospects of Generation X
- ROPS list updated
- Reaction to Arcadia entering administration
- XPS poll reveals half of scheme representatives think fiduciary duty hinders trustees in addressing climate change