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New and Recently Amended Documents
11 October 2019
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Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] Statistics relating to structural tax reliefs and estimated costs and unavailable costs of non-structural tax reliefs added (HMRC Statistics)
10 October 2019
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The Pensions Regulator: Guidance - Other Guidance and Documents – Cross-border Schemes: Guidance in the Event of a No-deal Brexit
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2019 USA: Banks v Northern Trust [Litigation - Trustees - Class action - Whether class actions permitted against trustees - United States]
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2019 Aus: Dawson v Dawson [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
8 October 2019
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2019 USA: Caesars Entertainment Corporation v International Union of Operating Engineers Local 68 Pension Fund [Employer - Contributions - Multi-employer plan - Duty to pay contributions following withdrawal of employees]
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2019 USA: DeRogatis v Board of Trustees of the Welfare Fund of the International Union of Operating Engineers Local 15 [Benefits - Bad advice to survivor - Whether trustees estopped from denying later claim for benefits - Whether member handbook overrides oral representation]
7 October 2019
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Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24 – FPS Bulletin 24 - September 2019 [fpsbull24]
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2017 CCC: Arif v Berkeley Burke SIPP Administration Litigation - Group litigation - Self-invested personal pensions - Appropriate court - Whether a group litigation order is appropriate where every claim will need to be considered on its merits]
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2019 UT: Chappell v The Pensions Regulator [Contributions - Warning notice - Failure of plan sponsor - Whether abandonment - The Pensions Regulator - Failure to respond - Whether respondent should have extension of time - Procedure]
4 October 2019
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House of Commons (October 2014 onwards): Debates and Oral Answers – Business of the House (Women's Pensions) (3 October 2019)
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HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 49 – Countdown Bulletin (October 2019)
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Local Government Pensions Committee: LGPC Bulletin 189 – LGPC Bulletin - September 2019 [lgpcbull189]
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2019 Ch: Prudential Assurance and Rothesay Life [Annuities - Transfer of obligations from one insurer to another - Plan approved by regulators and independent experts - Whether the court should approve - Grounds for objection - Whether brand and reputation are valid considerations]
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2019 CA: The Pensions Regulator v Workchain [Auto-enrolment - Breach of requirement to auto-enrol employees - Penalties for breach - Whether penalties excessive - Crime]
3 October 2019
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Pension Protection Fund: Levy Determinations - 2020/21 Pension Protection Levy 2020/21 – Draft Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2020-31 March 2021 The associated draft Appendices and Guidance are also included in this update.
2 October 2019
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The Pensions Regulator: Guidance - Regulatory Guidance – DB Investment Updated September 2019 to reflect changes arising from The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018. Please note that these changes are still in the process of being edited.
1 October 2019
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Government Actuary's Department: LGPS (Scotland) Guidance 10 September 2019 – Late Retirement
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Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on CMA requirements for consultancy and fiduciary management market, legislative changes to encourage shareholder engagement and cost transparency initiatives
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HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 1 October 2019 with 14 schemes added and one deleted
27 September 2019
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NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules]
Contents
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Latest News
11 Oct 2019
- Research finds 35% of schemes have or are considering appointing an IFA
- OTS publishes paper on simplifying tax for individuals
- Report published on helping self-employed save for retirement
- PPF announces the next phase of action following Grenville Hampshire ruling
- Cost of tax relief on pension contributions rises
- LGPS Central launches climate-orientated equity fund
- Analysis shows poorest pensioners receiving least state support
- Worldwide news in brief
