Welcome to Perspective.info, the indispensable information service for the UK pensions industry.
Subscribers can use Perspective everywhere, taking advantage of sophisticated web technology to find what they need from the legal and regulatory documents forming the ever-increasing legislative and regulatory burden.
Please give us your feedback; we want Perspective to continue to reflect the experience of its users.
New and Recently Amended Documents
17 August 2018
-
2018 USA: Glazing Health and Welfare Fund v Lamek [Multi-employer plans - Withdrawal liability of employer - Whether plan sponsors are fiduciaries - Whether unpaid contributions are plan assets]
-
2018 UT: Granada UK Rental and Retail v The Pensions Regulator (Box Clever) [Funding - Deficit - Financial Support Direction issued by The Pensions Regulator - Whether reasonable - Whether abandonment - Whether retrospective powers of a regulator]
-
2018 USA: Indiana Electrical Workers Pension Benefit Fund v ManWeb Services [Plan sponsor liability - Multi-employer plan - Liability of successor company - Whether purchaser of former employer's business creates plan sponsor liability for purchaser]
16 August 2018
-
The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Decision-Making Procedure
-
2018 USA: Chamber of Commerce of the United States of America v United States Department of Labor [Investments - Fiduciary - The Fiduciary Rule - Whether investment managers subject to fiduciary rule - Whether constitutional - Whether subject to overriding legislation]
-
2018 PO: Ms Y [Divorce - Pension sharing - Duty of trustees to implement pensions sharing order - Small self-administered scheme - Whether illiquid investment abrogated duty to implement sharing]
-
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
15 August 2018
-
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 36 – Countdown Bulletin (July 2018)
-
Pension Protection Fund: Consultation Documents and Responses – 2018 Consultation on Assumptions to be used for Valuations under Section 143 and Section 179 of the Pensions Act 2004
-
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 August added
10 August 2018
-
2018 FTT (Tax): Bayonet Ventures v HMRC [Investments - Self-administered pension scheme - Loans - Limited liability partnership - Whether a loan was an authorised investment - Taxation - Scheme sanction charge - Scheme administrator]
-
2017 Aus: Mao v AMP Superannuation [Mental incapacity - Legal incapacity - Pensions provider - Whether appropriate to appoint manager for pension benefits only]
-
The Pensions Regulator: 21st Century Trusteeship – 21st Century Trusteeship Part 9 - Meetings and Decision Making
9 August 2018
-
House of Commons: Savings (General) – Household Finances: Income, Saving and Debt: Nineteenth Report of Session 2017-19
-
2018 CA: British Airways v Airways Pension Scheme Trustee [Benefits - Inflation protection - Index used - Change of index from retail prices index to consumer prices index - Trustee discretion to augment benefits - Extent of use of discretion - Whether trustees had right to use discretion to reverse impact of change of index - Whether the trustees had validly exercised the power of amendment contained the trust deed when they conferred on themselves a power to review and at their discretion increase the annual rate of pension payable under the scheme beyond what would otherwise be permitted under the rules]
-
2018 USA: McGlynn v State of California [Benefits - Judges - Constitutional law - Reduction of benefits for incoming judges - Whether reduction applies at time when elected or when took office]
8 August 2018
-
PO-4066 – Mr W [PO-4066] Determinations from June 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
-
2018 USA: Haley v Teachers Insurance and Annuity Association of America [Investments - Loans to members - Fiduciary obligations - Whether terms of loans amounted to breach of fiduciary obligations]
-
2018 A-G: Hampshire v PPF [Insolvency - Pensions Protection Fund - Level of protection - Whether Insolvency Directive requires minimum levels of compensation]
6 August 2018
-
PO-18604 – Mr D [PO-18604] Determinations from May 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Contents
- Acts and Bills
- Statutory Instruments
- Public Sector Scheme Rules
- Regulatory Materials
- European Union Materials
- Law Reports
- The Pensions Ombudsman
- Parliamentary Materials
- Reports, Consultations, etc
- Commentary
- Other Scheme Rules
- Statistics and other Pensions Reference Materials
- PensionSurveys
- News
- Your Own Documentation
Latest News
17 Aug 2018
- TPR publishes automatic enrolment declaration of compliance report
- Royal London calls on Government to save pensions dashboard
- FRC report says PwC charged contingency fee for pensions incentive exercise
- TPR uses Proceeds of Crime Act power for first time
- Worldwide news in brief
