Perspective

18 February 2019

SSI 2019/48 – The Teachers' Superannuation and Pension Scheme (Scotland) (Miscellaneous Amendments) Regulations 2019
SSI 2019/46 – The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.

15 February 2019

SI 2019/262 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019
Draft Order – The draft Investment Consultancy and Fiduciary Management Market Investigation Order 2019 (February 2019)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 16 – FPS Bulletin 16 - January 2019 [fpsbull16]
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 February 2019 added

13 February 2019

Finance Act 2019 [fa19] Selected provisions only
House of Commons (October 2014 onwards): Written Statements – Private Pensions Update (11 February 2019)
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)

12 February 2019

House of Commons (October 2014 onwards): Debates and Oral Answers – Pensions Dashboard (6 February 2019)
PO-17066 – Mr D [PO-17066] Determinations from November 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 42 – Countdown Bulletin (February 2019)
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Government Response to the Consultation on Protecting Defined Benefit Pension Schemes - A Stronger Pensions Regulator

11 February 2019

2018 USA: Bevin v Commonwealth of Kentucky [Legislation - Constitutional law - Whether changes to public sector pensions must be properly considered by legislature - Whether proposed legislative changes can be disguised by being contained in a bill on another topic]
2018 USA: DeRogatis v Central Pension Fund of the International Union of Operating Engineers [Survivor's benefits - Death benefits - Communications - Information about benefits - Whether misleading - Whether breach of fiduciary duty - Summary plan description]
2018 Aus: Macras v Nulis Nominees (Australia) [Benefits - Disability benefits - Insured through the pension scheme - Whether trustees can defer their decision until insurer completed inquiries - Process - Disclosure of pre-existing condition]
2018 USA: Scott v Aon Hewitt [Robo advice - Investments - Whether software system providing commission to advisers breaches fiduciary obligations]
SI 2019/192 – The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation are included in this update.

8 February 2019

2016 Can: Carleton University v Threlfall [Benefits - Presumption of existence - Later recognition of earlier death - Whether lifetime payments recoverable once death established]
2018 USA: Carmichael v Laborers' & Retirement Board Employees' Annuity & Benefit Fund of Chicago [Public sector pensions - Reduction in benefits - Benefits enhanced due to union duties - Whether reduction in benefits imposed by law breached constitutional rights]

7 February 2019

2018 FTT (Tax): Hymanson v HMRC [Tax - Annual allowance - Lifetime allowance - Fixed protection - Contributions paid by mistake - Certificate of fixed protection revoked by HMRC - Whether revocation was reasonable - Rectification - Recission]
2018 FTT (Tax): Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]

6 February 2019

PO-14863 – Mr W, Mr H, Mr S and Mr E [PO-14863 ] Determinations from October 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2019 – DC Trust: Presentation of Scheme Return Data 2018 - 2019
Department for Work and Pensions: Investment (Innovation) – Investment Innovation and Future Consolidation - A Consultation on the Consideration of Illiquid Assets and the Development of Scale in Occupational Defined Contribution Schemes

5 February 2019

Norton Rose Fulbright: Commentary January 2019 – Reasons to be Cheerful
2018 UT: Clark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]

4 February 2019

SI 2019/159 – The Pension Protection Fund and Occupational Pension Schemes (Levy Ceiling and Compensation Cap) Order 2019
Burges Salmon: Burges Salmon Legal Update 31 January 2019 – Pensions Regulatory Briefing: Lessons from British Steel on Communicating with Members
The Pensions Regulator: S89 Reports February 2019 – NOW: Pensions Trust
2018 CA: British Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Cost of living index - Whether scheme permits change to choice of index - Whether obligation to use RPI rather than CPI]

31 January 2019

Hymans Robertson: Current Issues January 2019 – [Supervision of DB consolidation 'superfunds' - GMP equalization: conversion route clarified - Green light for pensions dashboards - PPF finalizes levy rules for 2019/20 - Draft ‘no deal’ Brexit legislation revised to fix investment gaffe - No disability discrimination against part-timer - Auto-enrolment earnings limits New CEO for the Pensions Regulator - HMRC newsletters December 2018]
House of Commons (October 2014 onwards): Written Statements – Pensions (Public Sector) (30 January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2019 – Pension Schemes Newsletter 106 [psn106]

30 January 2019

Burges Salmon: Burges Salmon Legal Update 17 January 2019 – CMA Confirms Investment Consultancy Reforms
Burges Salmon: Burges Salmon Legal Update 24 January 2019 – What Should Pension Trustees do About Overpayments?
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2018
XPS Pensions: Briefing Note 2019 No. 5 – Making Sense of GMP Conversion

29 January 2019

The Pensions Regulator: Statements – Statement on the UK's Exit from the EU
2018 Aus: Bullivant v Australian Meat Industry Superannuation [Benefits - Death benefits - Discretionary beneficiaries - Whether discretion properly exercised by trustee]
2018 Aus: Folmer v VicSuper [Benefits - Disability benefits - Total and permanent disability (TPD) - Whether disability benefits insured - Evidence - Right of trustee to rely on insurer's conclusions]
2018 Can: Proulx v Attorney General of Canada [Transfers - Buy back - Delay in buy back - Whether price can be adjusted where delay by receiving scheme - Whether delay justifiable - Judicial review]

28 January 2019

Rookes Review: British Steel Pension Scheme – Independent Review of Communications and Support Given to British Steel Pension Scheme Members: Report by Caroline Rookes

25 January 2019

Pension Protection Fund: Guidance - Insolvency Practitioners Version 3 – General Guidance on Insolvency and the Assessment Period
Pension Protection Fund: Guidance - Insolvency Practitioners Note 1 – The PPF's Legal Standing and Approach to the Governance of Insolvency Proceedings
Pension Protection Fund: Guidance - Insolvency Practitioners Note 2 – Insolvency Practitioner Remuneration
Pension Protection Fund: Guidance - Insolvency Practitioners Note 3 – Pre-packaged Administrations
Pension Protection Fund: Guidance - Insolvency Practitioners Note 4 – Potential Legal Actions Contemplated by Insolvency Practitioners
Pension Protection Fund: Guidance - Insolvency Practitioners Note 5 – Company Voluntary Arrangements
Pension Protection Fund: Guidance - Insolvency Practitioners Note 6 – How PPF Drift Arises and Should be Addressed
Pension Protection Fund: Guidance - Insolvency Practitioners Note 7 – Appointment of Independent Trusttees
Competition and Markets Authority: Investment (Investment Consultants Market) – Investment Consultants Market Investigation - Final Report

24 January 2019

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Fair Deal - Strengthening Pension Protection - Policy Consultation

23 January 2019

XPS Pensions: Briefing Note 2019 No. 3 – New 'SAPS 3' Mortality Tables - A Confusing Message?
XPS Pensions: Briefing Note 2019 No. 4 – PPF Confirms Details of the 2019/20 Levy
House of Commons (October 2014 onwards): Written Statements – Contingent Liability Notification (NEST) (22 January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2018 – Manage and Register Pension Schemes Service Newsletter [psn106b]

22 January 2019

Eversheds Sutherland: Speedbrief 3 January 2019 – UK Pensions Speedbrief: PPF Levy 2019/20: Time to Start Planning
Eversheds Sutherland: Speedbrief 14 January 2019 – Expected Life Assurance Schemes - Time to Revisit?
XPS Pensions: Briefing Note 2019 No. 1 – Ten Key Dates for 2019
XPS Pensions: Briefing Note 2019 No. 2 – Auto-enrolment: Minimum Requirements to Increase - Are You Ready?
XPS Pensions: XPS Pensions News December 2018 – GMP Equalisation:Time to Take Stock?
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 41 – Countdown Bulletin (January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2019 – Relief at Source Pension Schemes Newsletter [psn107a]

21 January 2019

PRAG: Statements of Recommended Practice SORP [18] – Financial Reports of Pension Schemes (2018) [sorp]
Department for Education: Occupations (Teachers' Pensions) – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation

18 January 2019

Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2019 (January 2019)
Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2019 (January 2019)
Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2019 (January 2019)
Norton Rose Fulbright: Commentary December 2018 – How to Equalise GMPs - High Court Decision in the Lloyds Case
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019) – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Public Consultation
2018 CA: HMRC v Parry (Staveley) [Inheritance tax - Transfer of pension rights before outcome of terminal illness - Whether transforms transfer into taxable arrangement]

15 January 2019

Pension Protection Fund: Guidance - Insolvency Practitioners – Guidance on the PPF's Approach to Employer Restructuring
Department of Health and Social Care: Draft Legislation: Commentary and Consultation (2018) – NHS Pension Scheme: Proposed Changes to Scheme Regulations - Consultation Document and Explanatory Notes
2018 USA: Davis v Washington University in St Louis [Fees - Costs - Value for money - Whether bundled services are permissible under fiduciary obligations of trustees - Investments - Loans to members - Whether prohibited under US law]
2018 USA: Lerbakken v Sieloff and Associates [United States - Divorce - Qualified Domestic Relations Order - Whether retirement assets not separated by a qualified Domestic Relations Order protected in bankruptcy]
2018 USA: Rozo v Principal Life Insurance Company [Investments - Guaranteed investment contracts - Whether terms were oppressive and in breach of statutory obligations - Whether asset manager or insurer is a fiduciary]
2018 USA: The New York Times Company v Newspaper and Mail Deliverers'-Publishers' Pension Fund [Multi-employer scheme - Deficit - Withdrawal of employer - Appropriate discount rate to calculate deficit]

11 January 2019

SI 2019/29 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2019
2018 UT: McLarry vThe Pensions Regulator [Trustees - Prohibition of trustees by The Pensions Regulator - Standard of proof - Whether fit and proper test applicable]
2018 CA: Ministry of Justice v Merry [Pensionable service - Pensionable earnings - Weekend working or overtime - Whether pensionable - Civil service pension]
2018 USA: Moreno v Deutsche Bank [Investments - Fees - Investment management fees - Plan sponsor as investment manager - Whether fees reasonable - Settlement agreement]

10 January 2019

Government Actuary's Department: Technical Bulletins – DWP Pensions Consultations - Autumn 2018
2018 QB: R (on the application of Harvey) v Haringey London Borough [Co-habitation - Survivor's pension - Whether refusal to pay a survivor's pension to a cohabitee amounted to discrimination - Discrimination - Judicial review - Local government pension scheme]
2018 UT: Salih v The Pensions Regulator [The Pensions Regulator - Regulation - Determination Notice - Prohibition on being trustee - Whether right to privacy before final determination]

9 January 2019

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Technical Amendments to Benefits - Government Response to the Consultation
2018 FTT (Tax): McCashin v HMRC [Tax - Income tax - Transfer to overseas scheme - Whether unauthorised payment - Self-invested personal pension - SIPP]

8 January 2019

2018 QB: Berkeley Burke SIPP Administration v Financial Ombudsman Service [Self-invested personal pensions (SIPPS) - Investments - Pension freedoms - Whether member can direct investments - Whether SIPP provider must conduct due diligence in addition to that of an independent financial adviser - Whether requirement to carry out due diligence - Whether there must be consistency in ombudsman decisions]

7 January 2019

2018 QB: British Telecommunications (BT) v Her Majesty's Treasury [Benefits - Government changing benefits of private scheme - Indexation - Indexation of guaranteed minimum pensions - Contracting-out - Public service pension schemes - Mirroring of other schemes - Competition - Whether fair burden to impose on one private company when not applied to other private companies]
2018 CA: Evans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]

4 January 2019

2018 Ch: Lloyds Banking Group Pensions Trustees v Lloyds Bank (No 2) [Discrimination - Equalisation - Contracting-out - Provision of state pension benefits through a private arrangement - Guaranteed minimum pensions - GMPs - Method of equalisation]

21 December 2018

Pension Protection Fund: Policy Documents – How Recent Court Judgments Impact s179 Valuations
Department for Work and Pensions: Occupations (Self-employment) – Enabling Retirement Savings for the Self-employed: Pensions and Long Term Savings Trials

20 December 2018

SI 2018/1396 – The Privacy and Electronic Communications (Amendment) (No 2) Regulations 2018 These Regulations are in the process of being edited.
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 40 – Countdown Bulletin (December 2018)
Department for Work and Pensions: Pensions Ombudsman – The Pensions Ombudsman:Dispute Resolution Provisions and Widening of Jurisdiction
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2019-31 March 2020 The Determination together with the accompanying guidance and appendices have been updated to the December 2018 versions.

19 December 2018

PO-15248 – Ms S [PO-15248] Determinations from September 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

18 December 2018

SI 2018/1366 – The Local Government Pension Scheme (Miscellaneous Amendment) Regulations 2018 These Regulations are in the process of being edited.
Allen & Overy LLP: Pensions Prompt 11 December 2018 – DB Superfunds: A New Option for Legacy Pension Liabilities?
Burges Salmon: Burges Salmon Legal Update 14 December 2018 – A New Regulatory Agenda for the Pensions Sector
House of Commons (October 2014 onwards): Written Statements – Pensions and Long-term Savings Trials for the Self-employed (18 December 2018)

14 December 2018

Pension Protection Fund: Policy Documents – 2019/20 Levy Policy Statement

13 December 2018

SI 2018/1330 – The Financial Guidance and Claims Act 2018 (Commencement No 5) Regulations 2018

12 December 2018

HM Treasury: Directions 6 December 2018 – Section 59A of the Social Security Pensions Act 1975 - Direction by the Treasury
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2018) [purple18]
The Pensions Regulator: Guidance - Regulatory Guidance – DB Superfunds
The Pensions Regulator: Guidance - Other Guidance and Documents – Transfer Your DB Scheme to a Superfund
The Pensions Regulator: Guidance - Other Guidance and Documents – Transfer to a DB Superfund

11 December 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2018 – Relief at Source Pension Schemes Newsletter [psn106a]
The Pensions Regulator: S89 Reports December 2018 – The Southern Water Pension Scheme
Department for Work and Pensions: Superfunds – Consolidation of Defined Benefit Pension Schemes: Public Consultation

10 December 2018

Department for Work and Pensions: Pension Reform (Pensions Dashboard) – Pensions Dashboards: Working Together for the Consumer

7 December 2018

The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Pursuing a Continuity Option During a Triggering Event Guide

6 December 2018

Employer Covenant Working Group: ECWG Guidance – TYPE A Contingent Asset Guarantee Certification - A Practical Guide for Advisors, Trustees and Sponsors
The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Complying with the Charges Prohibition During a Triggering Event Period

5 December 2018

Draft Regulations – The draft Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2018 (December 2018) This replaces the version published in October 2018 (and contains revisions to the text of regulation 29).
2018 USA: Manhattan Ford Lincoln v UAW Local 259 Pension Fund [Multi-employer plan - Group plan - Withdrawal of plan sponsor - Employer contributions - Whether withdrawal liability was actuarially justifiable - Appropriate discount rates - Whether 'risk-free' rate is appropriate]
2018 USA: Pension Benefit Guaranty Corporation v Findlay Industries [Funding - Underfunding - Deficit - Liability to government insurer - Pension Benefit Guaranty Corporation - Debt due to insurer - Successor liability - Whether successor trust is liable - Single-employer plans]

4 December 2018

XPS Pensions: Briefing Note 2018 No. 15 – DC Governance: Under an Ever-Brighter Spotlight
2018 Aus: Amaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
2018 USA: Wengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]

3 December 2018

2018 USA: Chendes v Xerox HR Solutions [Administration - Defined contribution plans - Default investments - Whether payment by a default investment engine to an administrator is improper - Whether fiduciary breach]
2018 USA: Pearce v Chrysler Group LLC Pension Plan [Benefits - Summary plan description - Plan document provisions differ from summary plan description - Whether terms form basis for a claim]
2018 USA: Sacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]

30 November 2018

The Pensions Regulator: Determination Notices 2017/18 – Danapak Flexibles Retirement Benefits Scheme - Determination Notice
The Pensions Regulator: Guidance - Regulation and Enforcement – Master Trust Authorisation: Identifying and Notifying Triggering Events

29 November 2018

Department for Work and Pensions: DWP Transfer Scheme – The SFGB (Property, Rights and Liabilities) Transfer Scheme 2019 - Draft Transfer Scheme

28 November 2018

2018 USA: Hipsher v Los Angeles County Employees Retirement Association [Benefits - Forfeiture of benefits - Felony occurring in the performance of official duties - Whether forfeiture constitutional - Whether breach of contractual rights]

27 November 2018

House of Commons (October 2014 onwards): Debates and Oral Answers – State Pension (Women Born in the 1950s) (22 November 2018)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 39 – Countdown Bulletin (November 2018)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2018 – Pension Schemes Newsletter 105 [psn105]

26 November 2018

SI 2018/1219 – The State Pension Debits and Credits (Revaluation) Order 2018
SI 2018/1218 – The Occupational Pensions (Revaluation) Order 2018
SI 2018/1217 – The State Pension Revaluation for Transitional Pensions Order 2018
Eversheds Sutherland: Speedbrief 22 November 2018 – UK Pensions Speedbrief: From Brussels with Love: IORP II - Scheme Governance and Cross-border
2018 USA: Commonwealth of Kentucky v Bevin [Pensions reform - Legislation - Constitutional law - Whether pensions reform bill complied with constitutional requirements]
2018 USA: Heavenly Hana v Hotel Union & Hotel Industry of Hawaii Pension Plan [Funding - Contributions - Multi-employer plan - Sale and purchase of plan sponsor - Whether successor purchaser continues to be liable for liabilities]
2018 Can: Lubianesky v Gazdag [Common-law marriages - Unmarried spouses - Co-habitation - Whether pensions sharing applies to unmarried spouses - Divorce - Canada - Human rights]
2018 Ch: Sogefi Filtration v Havard [Procedure - Equal treatment - Rectification - Compromise agreement - Sanctioning of agreement by the court]

23 November 2018

2018 Ch: Caribonum Pension Trustee v Pelikan Hardcopy Production [Funding - Guarantee by sponsor - Pension Protection Fund levy guarantee - Whether notice by way of a legal opinion can limit extent of guarantee]
2013 ECJ: DKV Belgium v Association belge des consommateurs Test-Achats [Health insurance - Premiums - Indexation to medical costs - Whether increase in rates imposed by provider contravenes cross-border services requirement of European Union law]
2018 ECJ: European Commission v Belgium [Citizens of non-EU states - Single permit directive - Cross-border social security rights - Whether Member State can impose requirements additional to the Directive]
2018 ECJ: Instituto Nacional de la Seguridad Social (INSS) v Crespo Rey [Migrant workers - Contribution periods to social security arrangements - Period of employment in Switzerland - Whether domestic pension should be reduced to take account of periods of employment in Switzerland - Voluntary additional contributions]
2018 SC: McLaughlin [Equal treatment - Survivor's benefits - Social security - Discrimination - Widowed Parent's Allowance - Whether restricted to married and civil partners only - Human rights]
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2018 – Reform of Employer Contributions into Life Assurance and Overseas Pension Schemes Updated for Finance Bill 2018-19

22 November 2018

Norton Rose Fulbright: Commentary November 2018 – Pensions Briefing - Ombudsman Case Review - Ours IS to Reason Why
XPS Pensions: Briefing Note 2018 No. 14 – Implementing IORP II in the UK

21 November 2018

2018 FTT (Tax): Bella Figura v HMRC [Investments - Loans - Tax - Small self-administered scheme (SASS) - Whether plan approved by authoritiesUnauthorised payments - Scheme sanction charge]
2018 QB: R (on the application of Elmes) v Essex County Council [Judicial review - Local Government Pension Scheme - Survivor's pension - Absence of nomination letter - Whether benefit payable - Whether rules in breach of Human Rights Act]

20 November 2018

The Pensions Regulator: Compliance and Enforcement Updates July - September 2018 – Compliance and Enforcement: Quarterly Bulletin July - September 2018

19 November 2018

2018 FTT (Tax): Gordon v HMRC [Taxation - Unauthorised payments charges - Unauthorised payments surcharges - Qualifying recognised overseas pension schemes (QROPS) - Whether transfer from registered scheme to unregistered scheme gave rise to assessments]

16 November 2018

14 November 2018

Hymans Robertson: Current Issues November 2018 – [Budget 2018: Pensions Aspects - Judge Says GMP Equalization is Obligatory -PPF Response to Hampshire Ruling - Improving the Quality of DB Pension Transfer Advice]

13 November 2018

2018 UT: Burns v Financial Conduct Authority [Advice - Transfers from workplace pension schemes - Transfers to self-invested personal pension plans - Whether advice was suitable - Regulatory fines - Regulatory disbarment - Whether penalties were reasonable]

8 November 2018

Finance (No 3) Bill 2017/19 [Bill 282] (1 November 2018) Bill as introduced
Department for Work and Pensions: Collective Defined Contribution Pension Schemes – Delivering Collective Defined Contribution Pension Schemes
2018 SC: Barnardo's v Buckinghamshire and Others [Retail Prices Index - Consumer Prices Index - Indexation of benefits - Substitution of index - Whether trustees empowered to change index by which benefits were calculated]
2018 FTT (Tax): Crossfield v HMRC [Taxation - Small schemes - Loans from scheme to plan sponsor - Investments - Whether loans were in breach of HMRC requirements - Unauthorised payments]
2018 ECJ: O'Brien v Ministry of Justice [Reference for a preliminary ruling - Social policy - Directive 97/81/EC - Framework Agreement on part-time work concluded by UNICE, CEEP and the ETUC - Clause 4 - Principle of non-discrimination - Part-time workers - Retirement pension - Calculation of the amount of the pension - Account taken of years of service completed before expiry of the period for transposition of Directive 97/81/EC - Immediate application to the future effects of a situation which arose under the old law]
2018 Ch: Stewart v NHS Business Services Authority [Benefits - Injury allowance - Whether illness contracted whilst on professional conference arose as a consequence of his employment]

7 November 2018

House of Commons (October 2014 onwards): Written Statements – Delivering Collective Defined Contribution Pension Schemes (6 November 2018)
Pension Protection Fund: Policy Documents – Implementing the European Court of Justice Ruling

6 November 2018

XPS Pensions: Briefing Note 2018 No. 13 – GMP Equalisation: Light at the End of the Tunnel?
Government Actuary's Department: Technical Bulletins – Budget 2018

5 November 2018

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2018
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 38 – Countdown Bulletin (November 2018)
Environmental Audit Committee: Investment (Environmental, Social and Governance) HC 1673 – Greening Finance: Embedding Sustainability in Financial Decision Making: Government Response to the Committee's Seventh Report

2 November 2018

Burges Salmon: Burges Salmon Legal Update 2 November 2018 – Court Confirms GMPs Must be Equalised: The Landmark Lloyds Bank Case
PO-14508 – Mr R [PO-14508] Determinations from August 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2018 – Pension Schemes Newsletter 104 [psn104]

1 November 2018

HM Treasury: Investment (Innovation) – Financing Growth in Innovative Firms: One-year on
2018 ECJ: Grenville Hampshire v Board of the Pension Protection Fund [Insolvency - Pension deficit - Pension Protection Fund - Compensation - European Union Insolvency Directive - Limit on compensation - Whether reduction of 67% in benefits was legal]
2018 Ch: Lloyds Banking Group Pensions Trustees v Lloyds Bank [Equal treatment - Discrimination - How to equalise - Different state and workplace benefits - 'Guaranteed minimum pensions' - Equalisation methods] Please note that we are still in the process of editing this judgment.

31 October 2018

XPS Pensions: Briefing Note 2018 No. 12 – DWP Confirms New Investment Duties for Trustees

30 October 2018

SI 2018/1111 – The Armed Forces Pension Schemes and Early Departure Payments Schemes (Amendments Relating to Flexible Working and Miscellaneous Amendments) Regulations 2018
Eversheds Sutherland: Speedbrief 26 October 2018 – UK Pensions Speedbrief: GMPs - An Answer at Last?
Pensions Policy Institute: PPI Briefing Note Number 110 – Lost Pensions: What's the Scale and Impact?
Pension Protection Fund: Guidance - Valuation Version A9 – 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 B8 – Guidance on Assumptions to Use When Undertaking a Valuation in Accordance with Section 143 of the Pensions Act 2004
The Pensions Regulator: Determination Notices 2017/18 – Anthony Mustafa Salih - Determination Notice
The Pensions Regulator: Determination Notices 2017/18 – Stephen Alexander Ward - Determination Notice
HM Treasury: Information & Awareness/Education/Pension Information (General) – Regulations to Ban Pensions Cold Calling: Consultation Response

29 October 2018

The Pensions Regulator: Determination Notices 2018/19 – Alan Barratt - Determination Notice
The Pensions Regulator: Determination Notices 2018/19 – David Austin - Determination Notice
The Pensions Regulator: Determination Notices 2018/19 – Julian Hanson - Determination Notice
The Pensions Regulator: Determination Notices 2018/19 – Susan Dalton - Determination Notice

26 October 2018

Burges Salmon: Burges Salmon Legal Update 10 October 2018 – Pensions Law and Regulation Timeline 2018 - 2019
XPS Pensions: Briefing Note 2018 No. 10 – PPF Consultation on the 2019/20 Levy
XPS Pensions: Briefing Note 2018 No. 11 – CJEU Rules PPF Compensation is Inadequate
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance in Relation to Contingent Assets: Part 1 - General Requirements
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance in Relation to Contingent Assets: Part 2 - Type A Contingent Assets
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance on Contingent Assets: Part 3 - Type B Contingent Assets
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance in Relation Contingent Assets: Part 4 - Type C Contingent Assets
The Pensions Regulator: S89 Reports October 2018 – Scottish Teachers' Pension Scheme 2015
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Investment Governance Sections on Social Impact Investment and Patient Capital added

25 October 2018

Draft Regulations – The draft Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2018 (October 2018)
SI 2018/1103 – The Occupational Pension Schemes (Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update
SI 2018/1102 – The Occupational Pension Schemes (Cross-border Activities) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update

24 October 2018

Eversheds Sutherland: Speedbrief 10 October 2018 – Public Sector Pensions: "Technical" Changes to LGPS Regulations
2018 Ch: Unipart Group v UGC Pension Trustees [Scheme merger - Terms of unified scheme - Error in drafting - Whether rectification to be granted - Procedure - Representative beneficiary order]

23 October 2018

Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Transformation Appendix
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Investment Risk Appendix
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance for Bespoke Stress Calculation for Assessing Investment Risk
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance in Relation to Asset-Backed Contributions
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Guidance Relating to Mortgage Exclusions for Levy Purposes
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – PPF Deficit-Reduction Contributions Guidance in Respect of the Financial Year 1 April 2019 - 31 March 2020
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20 – Insolvency Risk Guidance 2019/2020

19 October 2018

Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – SWOSS Appendix
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Commercial Consolidator Appendix
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Transfers Appendix
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – ABC Appendix

18 October 2018

SI 2018/1097 – The Pensions Act 2004 (Code of Practice) (Authorisation and Supervision of Master Trusts) Appointed Day Order 2018
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Insolvency Risk Appendix

16 October 2018

Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – MFR Conversion Appendix
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Deficit-Reduction Contributions Appendix
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – Contingent Asset Appendix

15 October 2018

Pension Protection Fund: Consultation Documents and Responses – The 2019/20 Pension Protection Levy Consultation Document
House of Commons: Savings (General) – Household Finances: Income, Saving and Debt: Government Response to the Committee's Nineteenth Report: Seventh Special Report of Session 2017-19

12 October 2018

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Technical Amendments to Benefits - Policy Consultation

11 October 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 37 – Countdown Bulletin (October 2018)
The Pensions Regulator: S89 Reports September 2018 – Martin Currie Retirement and Death Benefits Plan
The Pensions Regulator: S89 Reports October 2018 – Salvus Master Trust: Gowling WLG Trust Corporation Limited, Able Governance Ltd, Clark Benefit Consulting Ltd and Mr Steve Rumbles

4 October 2018

The Pensions Regulator: Consultation - Consultation Reports and Responses – Master Trust Authorisation: Supervision and Enforcement Policy - Consultation Response
The Pensions Regulator: Strategy and Policy – Master Trust Authorisation: Supervision and Enforcement Policy

3 October 2018

Financial Guidance and Claims Act 2018 [fgca18] The effects of SI 2018/1029 are included in this update.

2 October 2018

SI 2018/1029 – The Financial Guidance and Claims Act 2018 (Commencement No 3 and Transitory Provisions (Modification)) Regulations 2018 The effects of these Regulations will be included in a future update.

28 September 2018

Pensions Policy Institute: PPI Briefing Note Number 108 – Do Default Investment Strategies Align with Members' Needs?

27 September 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2018 – Pension Schemes Newsletter 103 [psn103]
2015 FTT (Tax): J&A Young (Leicester) v HMRC [Taxation - Scheme sanction charges - Investment - Property investment - Residential property investment - Whether investment property taxable - Small self-administered scheme (SASS) - Investment regulated pension scheme]

26 September 2018

SI 2018/1030 – The Occupational Pension Schemes (Master Trusts) Regulations 2018 [master trusts] This Statutory Instrument has been made in substitution of SI 2018/983 which did not reflect the correct version of that SI as laid in draft and approved by Parliament.

24 September 2018

Government Actuary's Department: Local Government (2018) – Academies LGPS Pension Arrangements - 2016 Valuation Analysis

21 September 2018

2018 ECJ: Instituto Nacional de la Seguridad Social v Marques [Cross-border benefits - Whether state pension benefits should be reduced where in receipt of state pension from another state - Whether a disability pension paid after retirement is to be regarded as a retirement pension]
2018 ECJ: Spagnolli v European Union Commission [European Union - European Union officials - European Union pension scheme - Benefits - Survivor's benefits - Overpaid benefits - Whether recoverable - Administrative procedures]
SI 2018/997 – The Police and Firefighters' Pensions (Amendment) Regulations 2018

20 September 2018

Government Actuary's Department: Technical Bulletins – Public Service Pension Schemes: Valuations Update
Home Office: Occupations (Firefighters' Pensions) – Firefighters' Pension Schemes: Consultation on Amendments to Survivors' Benefits in the 2006 Scheme and Other Minor Amendments to the Firefighters' Pension Schemes - Consultation Response

19 September 2018

Department for Work and Pensions: DWP Guides – Reporting of Costs, Charges and Other Information: Guidance for Trustees and Managers of Relevant Occupational Schemes
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) September 2018 – Relief at Source Pension Schemes Newsletter [psn103a]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Clarifying and Strengthening Trustees' Investment Duties - Government Response

18 September 2018

2018 Ct Sess: Scottish Pension Fund Trustees v Marshall Ross and Munro [Deficit - Liability - Multi-employer scheme - Liability of successor sponsors - Law firms - Partnerships]

17 September 2018

2018 ECJ: MB v Secretary of State for Work and Pensions [Equal treatment - State pensions - Transgender - Change of gender]

14 September 2018

SI 2018/1003 – The Financial Guidance and Claims Act 2018 (Commencement No 2) Regulations 2018

13 September 2018

HM Treasury: Directions 6 September 2018 – The draft Public Service Pensions (Valuations and Employer Cost Cap) (Amendment) Directions 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Changes to Pension Protection Fund Compensation Regulations: Government Response
SI 2018/988 – The Pension Protection Fund (Pensionable Service) and Occupational Pension Schemes (Investment and Disclosure) (Amendment and Modification) Regulations 2018 Amendments made by these Regulations are included in this update.

7 September 2018

House of Commons (October 2014 onwards): Written Statements – Quadrennial Valuations of the Public Service Pension Schemes; National Insurance Contributions (State Pension) (6 September 2018)
Pension Protection Fund: Guidance - Valuation Version 5 – Additional Information for Carrying out a Section 143 Valuation

6 September 2018

SI 2018/965 – The Pension Schemes Act 2017 (Commencement No 2) Regulations 2018 The effects of these Regulations are included in this update.

5 September 2018

House of Commons (October 2014 onwards): Written Statements – Pensions Update (4 September 2018)

4 September 2018

2018 Ch: G4S Trustees v G4S [Benefits - Funding - Scheme closure - Liabilities - Multi-employer scheme - Scheme closed to new members - Pensionable service - s75 liabilities - Whether the existence of the final salary link meant that the employed deferred members were or were not in 'pensionable service' as statutorily defined - Procedure - Part 8 application]

3 September 2018

The Pensions Regulator: 21st Century Trusteeship – 21st Century Trusteeship Part 10 - Value for Members

31 August 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2018 – Pension Schemes Newsletter 102 [psn102]
2015 Ct Sess: Pattison & Sim v Scottish Solicitors Staff Pension Fund [Documentation - Failure to comply with execution formalities - Whether documentation invalid - Application of principle of omnia praesumuntur rite et solemniter acta esse]

30 August 2018

2018 Ct Sess: Alexander v Marshall, Ross & Munro [Funding - Deficits - Liability for contributions of successor firm as sponsor - Partnerships - Solicitors]

29 August 2018

Hymans Robertson: Current Issues August 2018 – [FCA Retirement Outcomes Review: Proposed Changes to Rules and Guidance - Regulator Updates Chair's Statement Guide - Ban on Pensions Cold Calling: Consultation - Select Committee Report on Collective Defined Contribution Pensions - Further Extension Proposed to Exemption From Central Clearing Obligation - Reforms Proposed for Investment Consultancy and Fiduciary Management - Trustees' Role was to Manage, Not Design, Scheme - Proposed Changes to PPF Rules Around Benefits From Transfers - Members Who Retain Final Salary Link After Accrual Ends Not 'In Pensionable Service' - Gender Recognition and State Pensionable Age - HMRC Newsletters]

24 August 2018

Norton Rose Fulbright: Commentary August 2018 – Pensions Briefing: Fines for Not Keeping Up with The Pensions Regulator's Quality Standards on Chairs' Statements
XPS Pensions: Briefing Note 2018 No. 07 – Equitable Life - Is the End Near?
XPS Pensions: Briefing Note 2018 No. 08 – Is it Time for Collective DC?
XPS Pensions: Briefing Note 2018 No. 09 – Are Your DC Members Getting Value for Money?
The Pensions Regulator: Compliance and Enforcement Updates April - June 2018 – Compliance and Enforcement: Quarterly Bulletin April - June 2018
2018 USA: Clemons v Norton Healthcare Retirement Plan [Contributions - Unpaid contributions - Whether unpaid contributions were trust assets - Whether individuals could be held to be fiduciaries]
2018 USA: Teufel v The Northern Trust Company [Benefits - Amendments - Prospective amendments - Whether involves diminution of accrued benefits - Whether discrimination on the grounds of age]

23 August 2018

PO-12763 – Mr N [PO-12763] Determinations from July 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
2018 Can: Talos v Grand Erie District School Board [Benefits -Membership of plans - Statutory limitation on membership - Whether discrimination - Whether legislation was constitutional]

21 August 2018

2018 USA: Ariana M v Humana Health Plan of Texas [Medical benefits - Health plan - Eating disorder - Discretion - Exercise of discretion - Delegation of discretion to administrator - Whether delegation of discretion is valid]
2018 USA: Divane v Northwestern University [Defined contribution plans - Investments - United States - Whether invested in prohibited transactions - Whether sponsor is a fiduciary - Fiduciary duties]
2017 Aus: LLUN and XUGV v Commissioner of Taxation [Tax - Australia - Rights under a foreign pension fund - Whether taxable - Samoa - Whether Samoan pension fund a genuine pension fund]

20 August 2018

2018 USA: Bakery and Confectionary Union and Industry International Pension Fund v Just Born II [Multi-employer plan - Collectively bargained membership - Whether plan sponsor required to place employees in membership]
2018 USA: Pizza Pro Equipment Leasing v Commissioner of Internal Revenue [United States - Taxation - Whether tax charge for failure to file a form, the failure being following a belief in good faith]

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]

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

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]

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

3 August 2018

2018 Aus: Sharma v LGSS [Benefits - Long-term disability cover - Insured protection through occupational plan - Whether duty of member (rather than fund or plan) to disclose - Optional elements of a group policy]

1 August 2018

The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2017-2018: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman
House of Commons: Collective Defined Contribution Pension Schemes HC 580 – Collective Defined Contribution Pensions - Sixteenth Report of Session 2017-19
2018 Gue: M v St Anne's Trustees [Trusts - Transactions by trust - Whether voidable by the court where transaction made in error of the legal position and consequences - Rule in Hastings-Bass - QROPS - Qualifying recognised overseas pension scheme - Rules for fiduciary rectification]

31 July 2018

Burges Salmon: Burges Salmon Legal Update 24 July 2018 – Enforcing Pension Obligations: The Pensions Regulator Needs a Flexible Time Limit
Norton Rose Fulbright: Commentary July 2018 – Pensions Briefing: A Stronger Pensions Regulator - The DWP's Consultation on Increasing Regulatory Sanctions
XPS Pensions: Briefing Note 2018 No. 04 – Will Pension Fund Investments Go Green?
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2018 – Pension Schemes Newsletter 101 [psn101]

30 July 2018

The Pensions Regulator: Consultation Documents and Discussion Papers – Supervision and Enforcement Policy for Master Trusts

27 July 2018

XPS Pensions: XPS News Alert July 2018 – CMA Decision - What it Means for Pension Schemes
House of Commons: Scheme Funding and Insolvency (Regulation) HC 1456 – Carillion - Government Response to the Tenth Report of the Business, Energy and Industrial Strategy Committee and the Twelfth Report of the Work and Pensions Committee of Session 2017-19

26 July 2018

House of Lords (October 2014 onwards): Written Answers – Pension Wise; State Retirement Pensions (Post Offices) (17 July 2018)
2018 Ch: Burgess v BIC UK [Benefits - Increases - Whether validly granted - Reasons for increases - Whether valid - Overpayments]

25 July 2018

PO-11613 – Mr S [PO-11613] Determinations from April 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

24 July 2018

XPS Pensions: Briefing Note 2018 No. 03 – Exercising Discretion in an Ever-Changing World
XPS Pensions: XPS Pensions News June 2018 – How Can Trustees Ensure That Member Make Good Transfer Decisions?
2018 Ch: The Pensions Regulator v Strathmore Medical Practice [Auto-enrolment - Declaration of compliance - Failure to file - Penalty - Whether reasonable]

23 July 2018

Burges Salmon: Burges Salmon Legal Update 11 July 2018 – Pension Trustees' Investment Duties: Consultation on ESG Factors
Burges Salmon: Burges Salmon Legal Update 11 July 2018 – GDPR: What are the Data Protection Priorities for Pension Trustees?
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2018
Hymans Robertson: Current Issues July 2018 – [Protecting DB scheme: A Stronger Pension Regulator - Consultation on Trustees' Investment Duties & Disclosures - Select Committee Report on Carillion - Civil Partnerships for Heterosexual Couples? - Government Wins Appeal Over LGPS Investment Guidance - HMRC Newsletters]
House of Lords (October 2014 onwards): Proceedings Relating to Secondary and Other Legislation – Occupational Pension Schemes (Master Trusts) Regulations 2018 (18 July 2018)
2018 QB: Evans v Chief Constable of Cheshire Constabulary [Benefits - Disability benefits - Disability - Whether permanent - Whether injury sustained in course of duty - Whether benefit payable]
2018 FTT (Tax): McCormack v HMRC [Taxation - Unauthorsied payments by registered pension scheme - Loans to members - Whether tax charge just and reasonable in the circumstances]

20 July 2018

HM Treasury: Information & Awareness/Education/Pension Information (General) – Ban on Cold Calling in Relation to Pensions: Consultation on Regulations

19 July 2018

2018 CA: Palestine Solidarity Campaign v Secretary of State for Communities and Local Government [Investments - Public sector pension fund - Government advice on political intervention in investment decision making - Whether valid]

18 July 2018

Allen & Overy LLP: Pensions Prompt 28 June 2018 – Protecting DB Pension Schemes: The Government's Proposals for Stronger, Tougher Regulator Powers
Norton Rose Fulbright: Commentary June 2018 – Pensions Briefing - DC Bulk Transfers - New Without Consent Regime
Financial Conduct Authority: Information & Awareness/Education/Pension Information (General) MS16/1.3 – Retirement Outcomes Review: Final Report

17 July 2018

Pension Protection Fund: Policy Documents July 2018 – PPF Long-term Funding Strategy Update
Transfers and Re-registration Industry Group: – Industry-wide Framework for Improving Transfers and Re-registrations
2018 SC: Newcastle upon Tyne Hospitals NHS Foundation Trust v Haywood [Early retirement pension - Date of entitlement - Timing of notice - Whether remained in employment until notice of redundancy actually read - Whether entitled to early retirement pension without actuarial reduction]

13 July 2018

Draft Regulations – The draft Occupational Pension Schemes (Master Trusts) Regulations 2018 (June 2018) This draft SI supersedes the draft of the same title which was laid before Parliament and published in May 2018.
House of Commons (October 2014 onwards): Written Statements – Update on the Pensions Cold Calling Ban (12 July 2018)
Pension Protection Fund: Factsheets – Introducing the PPF 7800 Index
The Pensions Regulator: Determination Notices 2018/19 – Rentokil Initial Pension Trustee Limited in Relation to Initial Hospital Services Limited No.1 Pension Scheme - Determination Notice New Determination Notices 2018/19 added.

12 July 2018

Draft Regulations – The draft Pension Protection Fund (Compensation) (Amendment) (No 2) Regulations 2018 (July 2018)
The Pensions Regulator: Codes of Practice No 15 – Authorisation and Supervision of Master Trusts - Code of Practice No 15 [tpr code 15] Presented to Parliament pursuant to Section 91(5) of the Pensions Act 2004. Draft to lie before Parliament for forty days, during which time either House may resolve that the code be not made.
The Pensions Regulator: Consultation - Consultation Reports and Responses 2018 – Consultation Response Authorisation and Supervision of Master Trusts Draft Code of Practice No: 15
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Changes to Pension Protection Fund (PPF) Compensation Regulations: Public Consultation

11 July 2018

SSI 2018/216 – The Firemen's Pension Scheme (Amendment) (Scotland) Order 2018 The amendments made by this Order are included in this update
Pension Protection Fund: Technical News Issue 10 – Technical News
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2018 – Pension Schemes Newsletter 100 [psn100]

6 July 2018

PO-14790 – Mr L [PO-14790] Determinations from March 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
Interpretation Act 1978 [ia78] Amended by the European Union (Withdrawal) Act 2018

5 July 2018

European Union: Council Regulations 9975/18 – Proposal for a Regulation of the European Parliament and of the Council on a Pan-European Personal Pension Product (PEPP)

4 July 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 35 – Countdown Bulletin (June 2018)
The Pensions Regulator: Guidance - TPR Quick Guide – A Quick Guide to The Chair's Statement

2 July 2018

European Union (Withdrawal) Act 2018 [euwa18] Please note that this document is still in the process of being edited. Amendments made by this Act will be included in a future update.
SSI 2018/215 – The Firefighters' Pension Scheme (Scotland) Amendment Order 2018

29 June 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Protecting Defined Benefit Pension Schemes - A Stronger Pensions Regulator
2018 USA: Laborer's Pension Fund v Miscevic [Benefits - Forfeiture - Murder - Murder while insane - Whether automatic forfeiture by virtue of state law is overcome by federal law protecting pension rights]
The Pensions Regulator: Codes of Practice No 13 (Second Issue) – Governance and Administration of Occupational Trust-based Schemes Providing Money Purchase Benefits [tpr code 13] Updated on the TPR website to include information relating to changes to pensions legislation that are directly relevant to this code of practice.

28 June 2018

2018 USA: Marshall v Northrop Grumman [Investments - Fiduciary obligations - Whether investment management charges excessive - Whether plan sponsor is fiduciary - Whether individual members of committee are liable]
2018 USA: Sacerdote v New York University [Investments - Defined contribution plan - Fiduciary obligations - Whether duty to use bargaining power of plan sponsor and trustees to improve investment management terms - Whether basis for class action]

27 June 2018

House of Lords (October 2014 onwards): Debates and Oral Answers – Automatic Workplace Pension Enrolment (25 June 2018)

26 June 2018

Pensions Policy Institute: PPI Briefing Note Number 107 – Is State Pension Knowledge Too Low for Informed Financial Decisions?
2018 USA: First Citizens Bank and Trust v Blue Ox [Insolvency - Bankruptcy - Whether post-judgment contributions to an IRA, 401(k) plan, and a College 529 Plan are exempt from execution]
2017 Ire: Lehane v Coady [Bankruptcy - Ireland - Whether pensions vests in Official Assignee - Whether reaching normal retirement age vests property in Official Assignee]

25 June 2018

The Pensions Regulator: Compliance and Enforcement Updates January - March 2018 – Compliance and Enforcement: Quarterly Bulletin January - March 2018
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice – Combating Pension Scams - A Code of Good Practice
House of Commons: Information & Awareness/Education/Pension Information (General) HC 1231 – Pension Freedoms: Government Response to Committee's Ninth Report - Tenth Report of Session 2017-19

22 June 2018

Eversheds Sutherland: Speedbrief 20 June 2018 – UK Pensions Speedbrief: Clarifying and Strengthening Trustees' investment Duties

21 June 2018

Pension Protection Fund: Guidance - Insolvency Practitioners R&I Guidance Note 4 – PPF Restructuring and Insolvency Team - Guidance Note: Company Voluntary Arrangements (replaced)
2017 Aus: Innes v AAL Aviation Membership of pension plan - Whether induced by misrepresentation - Whether negligent mis-statement, negligence, breach of contract or deceit
2018 USA: Santomenno v Transamerica Life Insurance Investments - Fees - Costs - Whether fund manager and administrator has fiduciary duty to charge the lowest possible fees

20 June 2018

Department for Work and Pensions: DWP Guides – Cost, Charge and Related Information Reporting: Guidance for Trustees and Managers of Occupational Schemes - Consultation Version
2017 Aus: Hellessey v MetLife Insurance Benefits - Disablement - Total and Permanent Disablement (TPD) - Evidence

19 June 2018

Draft Regulations – The draft Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018 (June 2018)
HM Government: Investment (Environmental, Social and Governance) – Government Response to Advisory Group Report on 'Growing a Culture of Social Impact Investing in the UK'
Department for Work and Pensions/Department for Digital, Culture Media & Sports: Investment (Environmental, Social and Governance) – Pension Funds and Social Investment: The Government's Final Response
2017 USA: Johnson v Delta Airlines [Investments - Fees - Asset managers' fees - Whether trustees should be required to use institutional funds rather than retail funds - Whether fiduciary obligation to use bargaining power to reduce costs and fees - Class action - Whether jurisdiction]
2017 USA: Sun Life Assurance Company of Canada v Jackson [Divorce - Death benefits - Nominations - Whether failure to amend nomination is overcome by a domestic relations order]
2017 USA: Sweda v University of Pennsylvania [Investments - Fees - Whether fees were excessive - Whether breach of statutory obligations - Whether performance of funds showed breach of fiduciary obligations to take care]
2017 USA: Teets v Great-West Life and Annuity Insurance Company [Investments - Fiduciary obligations - Whether insurer or asset manager owes fiduciary obligations to a plan member - Burden of proof]

13 June 2018

Multi-employer Pension Schemes Bill 2017/19 [Bill 156] (24 January 2018) Private Members' Bill (under the Ten Minute Rule). Published June 2018
Burges Salmon: Burges Salmon Legal Update 22 May 2018 – Local Government Pension Scheme: Exit Credit Changes Go Ahead But New Fair Deal Waits
Hymans Robertson: Current Issues June 2018 – [Regulator's Financial Support Direction Gets Judges' Backing - Financial Guidance & Claims Act 2018 - Nuclear Decommissioning Authority: Pension Reform - Effective Date of Dismissal: What a Difference a Day - Or Seven - Makes - PPF Cap Too Tight, says ECJ Advocate General]
2017 USA: Williby v Aetna Life Insurance Co [Disability benefits - Delegation of exercise of discretion to insurer - Whether insurer has discretion to refuse benefits - Procedure - Whether court must review de novo - Conflict of laws - Whether state law pre-empts federal law]

12 June 2018

2018 CCC: Davy v 01000654 Limited [Transfers - Advice - Whether advice to transfer was negligent - Whether claim for negligent advice was time-barred - Limitation Acts - When time starts to run - Whether advisers had duty to advise on time-limits]
2018 EAT: Dowokpor v Ministry of Justice [Benefits - Discrimination - Part-timers - Time-limits]
International Accounting Standards Board: International Accounting Standard IAS 19 – Employee Benefits [ias19] Updated to include amendments made by "Plan Amendment, Curtailment or Settlement (Amendments to IAS 19)", published in February 2018.

11 June 2018

Environmental Audit Committee: Investment (Environmental, Social and Governance) HC 1063 – Greening Finance: Embedding Sustainability in Financial Decision Making
2017 Can: Bloom Lake v Keeper
2017 Aus: Dib v Amaca

8 June 2018

Office of Tax Simplification: Savings (Taxation) – Savings Income: Routes to Simplification
2018 QB: Marathon Oil UK v Centrica Resources [Joint venture - Pension liabilities - Proportionate costs - Whether the participants liable to meet a share of a proportion of deficit recovery charges (DRCs) in respect of a defined benefit pension scheme]
House of Lords/House of Commons: Joint Committee on Statutory Instruments – Reports of the Joint Committee on Statutory Instruments Twenty-fifth Report of Session 2017-19, discussing the Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 (2018/530) and the Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 (2018/537) added.

7 June 2018

SI 2018/676 – The State Pension Credit (Additional Amount for Child or Qualifying Young Person) (Amendment) Regulations 2018
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2018 – Pension Schemes Manage and Register Pension Schemes Service Newsletter [psn099a]
2017 Can: BMS v JMS [Divorce - Financial distribution - Valuation of assets - Disposition of increase in pensions value]
2017 USA: WestRock v Pace Industry Union-Management Pension Fund [Multi-employer scheme - Funding - Scheme in distress - Contributions on withdrawal by plan sponsor - Whether valid]

1 June 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2018 – Pension Schemes Newsletter 99 [psn099]
Data Protection Act 2018 [dpa18] Amendments made by this Act are included in this update.

31 May 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 34 – Countdown Bulletin (May 2018)

30 May 2018

2018 Ch: Barclays Bank Reconstruction [Sponsor - Corporate reconstruction of sponsor - Spin-off of principal employer - Court approval - Considerations for the court - Procedure]

29 May 2018

Punter Southall: Briefing Note May 2018 – Are RPI's days numbered?
2018 FTT (Tax): SIPPCHOICE v HMRC [Tax - Contributions - Self-invested personal pension plan - Whether deductible - Whether allowable - Contributions in specie - Whether a debt]

25 May 2018

Eversheds Sutherland: Speedbrief 18 May 2018 – UK Pensions Speedbrief: Box Clever - Upper Tribunal Rules in Favour of Financial Support Direction Against ITV
Hymans Robertson: Current Issues May 2018 – [DB annual funding statement 2018 - DWP tables ban on unsolicited direct marketing of pensions Work & Pensions Committee report on freedom and choice - No six-year limitation period when overpayments recouped from pension - NEST consultation response - HMRC newsletters - Pension Ombudsman change of address]

24 May 2018

2017 FTT (Tax): Browne v HMRC [Tax - Transfers - Whether transfer gave rise to an unauthorised payment surcharge - Appeal - Time limits for appeal - Whether reliance on adviser who failed to comply was grounds for late appeal - Procedure]
2018 ET: Engel v Ministry of Justice [Benefits - Part-time employees - Membership - Whether part-time judges denied membership of judicial pension system amount to discrimination against part-time employees - Quantum of loss - Methodology - Appropriate remedy - Discrimination - Equal treatment]
2018 FTT (Tax): Goodrum v HMRC [Income Tax - Procedure - Jurisdiction of tribunal - Partial incapacity pension - Whether a letter from HMRC saying that a sum was not taxable was an assessment giving rise to a right of appeal]

23 May 2018

Norton Rose Fulbright: Commentary May 2018 – Pensions Briefing - The Pension Regulator's Annual Funding Statement 2018
2017 EAT: Parker v MDU Services [Discrimination - Equal treatment - Correct comparator - Reduction for part-time employment - Correct level of reduction]

22 May 2018

SI 1998/1870 – The Individual Savings Account Regulations 1998 [isa 98] Added following user request
Burges Salmon: Burges Salmon Legal Update 19 April 2018 – White Paper: Protecting Defined Benefit Pension Schemes
Punter Southall: Briefing Note April 2018 – Does DDA Mean Extra Options for SHPS Employers?
Punter Southall: Briefing Note April 2018 – TPR Aims to be Clearer and Tougher on Scheme Funding

21 May 2018

2018 CA: Air Products v Cockram [Discrimination - Age discrimination - Incentive plan - Procedure - Retirement exception on forfeiture of plan on resignation - Whether age cap amounted to discrimination]

18 May 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2018 – Pension Schemes Newsletter 98 [psn098]
2017 QB: Crowden v QBE Insurance (Europe) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]
2017 A-G: MB v Secretary of State for Work and Pensions (AG) [Small schemes - Investments - Advice - Investment advice - Claim against adviser - Adviser in administration - Whether claim against professional indemnity insurer - Keydata investment - Impact of Financial Services Compensation Scheme on claim]

17 May 2018

2018 QB: Boskovic v Chief Constable of Staffordshire Police [Benefits - Disability pension - Injury award - Police pension plan - Statutory pension plan - Whether cost of a later review of disability is a permissible factor in deciding to decline review]

16 May 2018

House of Commons: Scheme Funding and Insolvency (Regulation) HC 769 – Carillion - Second Joint report from the Business, Energy and Industrial Strategy and Work and Pensions Committees of Session 2017-19
2018 CA: Shannan v Viavi Solutions UK [Documentation - Appointment of principal employer - Whether appointment validly made - Effect on subsequent amendments to documents]
2017 FTT (Tax): Youngman v HMRC [Tax - Inland Revenue - Tax relief on lifetime allowance - Whether application can be made out of time if the cause was poor advice - Procedure - Appeal procedure]

15 May 2018

SI 2018/576 – The Firefighters' Pension Scheme (Wales) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.
HM Revenue & Customs: HMRC Tax Manuals PTM010000 – Pensions Tax Manual [ptm] Updated to reflect various changes on GOV.UK in May

14 May 2018

Draft Regulations – The draft Occupational Pension Schemes (Master Trusts) Regulations 2018 (May 2018)
Department for Work and Pensions: DWP Guides – Bulk Transfers Without Consent: Money Purchase Benefits Without Guarantees - Guidance for Trustees

11 May 2018

SI 2018/577 – The Firefighters' Pension Schemes and Compensation Scheme (Wales) (Amendment) Order 2018
2018 Mag: The Pensions Regulator v Chappell [Pensions Regulator - Pensions Act 2004 s72 - Defendant accused of refusing or neglecting to provide information or documents to Pensions Regulator]
2018 Ch: The Pensions Regulator v Payae [Fraud - Pensions liberation - Recovery of transfers paid - Powers of The Pensions Regulator - Whether need to prove dishonesty]

10 May 2018

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 March 2018
Pendragon: Pensions Reference Materials – Pension Fundamentals - a Guide to Pensions [fundamentals] This update includes changes to tax and NI bands and related details for the tax year 2018/19; the increase in the standard lifetime allowance; updated content relating to automatic enrolment; the requirements introduced by the Pensions Act 2014 and subsequent regulations in relation to the disclosure of transaction costs and administration charges; and increased detail regarding Pension Schemes Act 2017 provisions in relation to the regulation of master trusts.

9 May 2018

2015 Fam: JS v RS [Divorce - Financial settlement - Pension share - Whether court will vary an agreement that the parties consider fair - Whether court will accept the valuation of an independent expert]
2017 FTT (Tax): OCO v HMRC [Employee benefit trusts - Whether bona fide - Tests of whether a sham - Loans to members - Tests of bona fide]

4 May 2018

SSI 2018/141 – The Local Government Pension Scheme (Scotland) Regulations 2018 [lgps 18(s)]
2017 Ch: United Biscuits (Pension Trustees) v HMRC [Taxation - Value added tax - Charges for investment management - Difference in treatment of services by insurers and non-insurers - Whether distinction valid under European law]
SI 2018/530 – The Police Pension Schemes and Additional Voluntary Contributions (Amendment) (England and Wales) Regulations 2018 Amendments made by these Regulations are included in this update.

2 May 2018

2017 Ch: Beaton v PPF [Insolvent scheme - Entry into Pension Protection Fund - Compensation - Level of compensation - Whether cap on compensation applies to benefits transferred in from another scheme]
SI 2018/537 – The Public Service (Civil Servants and Others) Pensions (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update

27 April 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2018 – Pension Schemes Manage and Register Pension Schemes Service Newsletter [psn097a]
2018 EAT: Sargeant v London Fire and Emergency Planning Authority [Equal treatment - Discrimination - Age discrimination - Change of Normal Pension Age - If discrimination, whether justifiable]
2018 EAT: The Lord Chancellor v McCloud [Discrimination - Equal Treatment - Age discrimination - Sex discrimination - Whether implementing new registered scheme to take the place of an unregistered scheme amounted to discrimination]
2018 Ch: Wedgwood Pension Plan Trustees v Salt [Amendment - Modification - Whether later amendment in compliance with restrictions in earlier deed - Protection of acquired rights]

26 April 2018

Hymans Robertson: Current Issues April 2018 – [Protecting DB Pensions Schemes: White Paper - New Option for Dealing with Multi-Employer Scheme Debt - Authorization & Supervision of Master-Trust Schemes - New DC Disclosure Obligations: Costs, Charges & Investments - Transfers Without Consent: DC-to-DC & Contracted-Out Rights - Age Discrimination in Retirement Policies - Finance Act 2018 - Government Considers Extending Dormant Assets Scheme - HMRC Newsletters - Change of Address for DWP Letter Forwarding Service]
The Pensions Regulator: Guidance - Regulatory Guidance – Cyber Security Principles for Pension Schemes

25 April 2018

The Pensions Regulator: Statements – Annual Funding Statement for Defined Benefit Pension Schemes 2018
2018 Ch: British Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Level of indexation - Whether specified index can be changed - Retail Price Index - RPI - Consumer Prices Index - CPI - Whether historic index had become inappropriate]

24 April 2018

SSI 2018/124 – The National Health Service Pension Scheme (Scotland) (Additional Voluntary Contributions) Regulations 2018

23 April 2018

Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018) – Local Government Pension Scheme: Amendments to Scheme Regulations: Government Response to the Consultation

20 April 2018

PO-3495 – Mr N [PO-3495] Determinations from February 2018 can be found under "The Pensions Ombudsman" in the Table of Documents.

19 April 2018

SSI 2018/123 – The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) (No 2) Regulations 2017 Amendment Regulations 2018

17 April 2018

Punter Southall: Briefing Note March 2018 – CMI 2017: The Trend Continues
Punter Southall: Pensions Bulletin March 2018 – Pensions Bulletin: Quarterly Update
NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules]
NEST Corporation: National Employment Savings Trust – Order and Rules Summary: A Guide to Help You Understand the Small Print Updated in April 2018

13 April 2018

2017 Ch: London Borough of Enfield v Jossa [Benefits - Right of set-off for criminal behaviour - Public sector pension fund - Whether legal - Appeal from determination of the Pensions Ombudsman]
2017 Ch: Smith v Sheffield Teaching Hospitals [Pensions Ombudsman - Deputy Pensions Ombudsman - Ombudsman award - Award for non-financial injustice - Powers of Ombudsman - Procedure - Maladministration]

12 April 2018

Data Protection Bill 2017/19 [Bill 190] (22 March 2018) Bill as amended in Public Bill Committee. Please note this document is still in the process of being edited.
Pensions Policy Institute: PPI Briefing Note Number 106 – Automatic Enrolment Minimum Contribution Increases and Pay

11 April 2018

Norton Rose Fulbright: Commentary March 2018 – Pensions Briefing - Chair's Statement - New Disclosure Responsibilities for DC Schemes

6 April 2018

HM Revenue & Customs: HMRC Guides – Rates and Allowances: Pension Schemes Rates, allowances and duties updated for the tax year 2018 to 2019.

5 April 2018

House of Commons: Information & Awareness/Education/Pension Information (General) HC 917 – Pension Freedoms - Ninth Report of Session 2017-19

4 April 2018

Pension Protection Fund: Guidance - Valuation Version G8 – Guidance for Undertaking the Valuation in Accordance with Section 179 of the Pensions Act 2004

3 April 2018

PO-15708 – Ms Y [PO-15708] Determinations from January 2018 can be found under "The Pensions Ombudsman" in the Table of Documents

29 March 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of NEST Corporation

28 March 2018

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2018 – Pension Schemes Newsletter 97 [psn097]
2017 A-G and ECJ: BT Pension Scheme v HMRC [Investments - Taxation - Dividends - Foreign Income Dividends - Whether UK pension scheme entitled to tax credits on foreign income dividends]

27 March 2018

Department for Work and Pensions: Information & Awareness/Education/Pension Information (General) – The Advice Requirement and Overseas Pension Transfers - Government Response to the Call for Evidence

26 March 2018

Burges Salmon: Burges Salmon Legal Update 21 March 2018 – White Paper: Protecting Defined Benefit Pension Schemes Our thanks to Burges Salmon for allowing us to carry the "Burges Salmon Legal Update" series in our Commentary collection.
The Pensions Regulator: Selected Research & Analysis - DB and Hybrid Pension Schemes – The Pensions Landscape - Defined Benefit Pensions 2017

23 March 2018

Government Actuary's Department: Technical Bulletins – Protecting DB Pension Schemes
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Disclosure of Costs, Charges and Investments in DC Occupational Pensions - Government Response
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Master Trust Authorisation and Supervision Regime - Government Response to the Public Consultation

22 March 2018

Eversheds Sutherland: Speedbrief 6 March 2018 – UK Pensions Speedbrief: DC - Developments on Disclosure, Governance and Transfers
Eversheds Sutherland: Speedbrief 8 March 2018 – UK Pensions Speedbrief: DB Schemes - Some Regulations to Make Life Easier?
Hymans Robertson: Current Issues March 2018 – [Consultation-outcome Blitzkrieg - Royal Mail Agrees CDC Plan, Legislation Permitting - PPF Bridging Pension Regulations Finalized - Government to Explore Case for Extending Civil Partnerships - 2018/19 Lifetime Allowance Confirmed - Dispute Resolution: TPAS Functions to Transfer to Pensions Ombudsman - HMRC Newsletters]

21 March 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 9592 – Security and Sustainability in Defined Benefit Pension Schemes - Summary of Consultation Responses

20 March 2018

House of Commons (October 2014 onwards): Written Statements – Private Pensions (19 March 2018)
2017 Ire: PC v Minister for Social Protection [State pension - Contributory pension - Imprisonment of beneficiary - Whether pension can be suspended during imprisonment - Human rights]

19 March 2018

Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) Cm 9591 – Protecting Defined Benefit Pension Schemes
Finance Act 2018 [fa18] Amendments made by Sch 3 are included in this update.

16 March 2018

SI 2018/368 – The National Employment Savings Trust (Amendment) Order 2018
SI 2018/367 – The Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2018 [auto enrol earn trig 18]

15 March 2018

SI 2018/373 – The Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018
SI 2018/372 – The Relevant Overseas Schemes (Transfer of Sums and Assets) Regulations 2018
2017 FTT (Tax): Eden v HMRC [Investments - Loans to plan sponsor - Whether loans needed to be registered at Companies House to be effective - Whether failure to register had the effect of making them unauthorised payments - Taxation]
2017 ECJ: Zaniewicz-Dybeck v Pensionsmyndigheten [European Union - Cross-border aggregation of rights - Calculation of pension - Whether cap can be applied in accordance with local rules]

14 March 2018

2017 UT: All Metal Services v The Pensions Regulator [Regulation - Annual return to The Pensions Regulator - Failure to file return - Whether fact the scheme no longer exists was a valid defense]

9 March 2018

SI 2018/338 – The Public Service Pensions Revaluation Order 2018
SI 2018/337 – The Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2018
SI 2018/333 – The Pensions Increase (Review) Order 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018 - Response to the Consultation on Draft Regulations

8 March 2018

SI 2018/279 – The Guaranteed Minimum Pensions Increase Order 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Simplifying the Process for Defined Contribution Pension Scheme Consolidation While Maintaining Member Protection - Government Response to the Consultation on the Occupational Pension Schemes (Preservation of Benefits and Charges and Governance) (Amendment) Regulations 2018
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Transformation Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Deficit-Reduction Contributions Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Contingent Asset Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Insolvency Risk Appendix Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – Guidance in Relation to Contingent Assets: Part 2 - Type A Contingent Assets Updated to make policy intention clearer and to further confirm submission processes.
Pension Protection Fund: Levy Determinations - 2018/19 2018/19 – PPF Deficit Reduction Contribution Guidance in Respect of the Financial Year 1 April 2018 - 31 March 2019 Updated to make policy intention clearer and to further confirm submission processes.

6 March 2018

SI 2018/262 – The Police Injury Benefit (Amendment) (England and Wales) Regulations 2018
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2018 – Pension Schemes Relief at Source for Scottish Income Tax Newsletter [psn095a]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2018 – Pension Schemes Newsletter 96 [psn096]

5 March 2018

SI 2018/271 – The Social Security Revaluation of Earnings Factors Order 2018
The Pensions Regulator: Statements – Managing Service Providers

2 March 2018

Norton Rose Fulbright: Commentary February 2018 – Pensions Briefing - RPI and CPI - 12 Things You Should Know
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 32 – Countdown Bulletin (February 2018)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018 - Government Response

1 March 2018

Department for Work and Pensions: DWP Guides – Cost and Charge Reporting: Guidance for Trustees and Managers of Occupational Schemes (replaced)

28 February 2018

The Pensions Regulator: Compliance and Enforcement Updates October - December 2017 – Compliance and Enforcement: Quarterly Bulletin October - December 2017
SI 2018/240 – The Occupational Pension Schemes (Preservation of Benefit and Charges and Governance) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.

27 February 2018

SI 2018/237 – The Occupational Pension Schemes (Employer Debt and Miscellaneous Amendments) Regulations 2018
SI 2018/234 – The Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018
SI 2018/233 – The Occupational Pension Schemes (Administration and Disclosure) (Amendment) Regulations 2018

26 February 2018

SI 2018/218 – The Teachers' Pensions Schemes (Amendment) Regulations 2018
House of Commons (October 2014 onwards): Written Statements – Public Service Pension Indexation and Revaluation 2018 (21 February 2018)

23 February 2018

Finance (No 2) Bill 2017/19 [HL Bill 86] (22 February 2018) Bill as introduced in the House of Lords. Selected provisions only.
SI 2018/207 – The Financial Assistance Scheme (Increased Cap for Long Service) Regulations 2018
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2018 – DC Trust: A Presentation of Scheme Return Data 2017-2018

22 February 2018

Pensions Policy Institute: PPI Briefing Note Number 105 – The Impact of the Introduction of Automatic Enrolment on Future Generations
The Pensions Regulator: Determination Notices 2017/18 – Pakistan International Airlines Retirement and Death Benefits Scheme (the "Scheme") - Determination Notice
2017 Can: Melis v Zwanenburg [Divorce - Status of pension - Whether capital or income - Double dipping]
2017 USA: Thomason v Metropolitan Life [Benefits - Disability benefits - Provision that disability benefits to cease on receipt of pension - Whether transfer of pension arrangements amounts to receipt of benefits]

21 February 2018

SI 2018/206 – The Finance Act 2004 (Standard Lifetime Allowance) Regulations 2018
2017 Sh Ct: G v G [Divorce - Pensions sharing - Pensions sharing order - Compliance by trustees - SIPP - Self-invested personal pension - Insufficient liquid investment to be able to comply]
2017 ECJ: Kleinsteuber v Mars [Benefits - Accrual - Part-timers - Discrimination - Equal treatment]
2017 Ct Sess: Malcolm v Dundee City Council [Unfair dismissal - Loss of pension rights - Level of proof required]

20 February 2018

Department for Work and Pensions/HM Treasury: Draft Legislation: Commentary and Consultation (2018) – Protecting Pensions Against Scams: Priorities for the Financial Guidance and Claims Bill - Government Response to the Work and Pensions Select Committee's Third Report of Session 2017-19
2017 FTT (Tax): Jackson v HMRC [Taxation - Lifetime allowance charge - Enhanced protection - Time limits - Whether valid excuse for missing time limits]
2017 SC: McDonald v McDonald [Divorce - Statutory interpretation - Matrimonial property - What proportion of pension rights falls within definition of matrimonial property - Whether reference to 'membership' in regulations means 'active membership' ]
2017 UT: Secretary of State for Work and Pensions v HY(RP) [Equal treatment - Discrimination - Gender - Gender recognition - Transgender - State pension ages - Whether requirement for gender recognition certificate is valid - Retrospection]
2017 CA: Williams v University of Swansea Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability benefits - Ill-health early retirement - Whether treatment which confers advantages on a disabled person, but would have conferred greater advantages had his disability arisen more suddenly, amounts to 'unfavourable treatment' within s 15 of the Equality Act 2010]

16 February 2018

The Pensions Regulator: S89 Reports February 2018 – British Steel Pension Scheme
House of Commons: British Steel Pension Scheme HC 828 – British Steel Pension Scheme - Sixth Report of Session 2017-19

15 February 2018

Data Protection Bill 2017/19 [HL Bill 77] (10 January 2018) Bill as amended in Public Bill Committee. Please note that this Bill is still in the process of being edited.
Draft Order – The draft Automatic Enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2018 (February 2018)

14 February 2018

SI 2018/186 – The Public Service Pensions Act 2013 (Judicial Offices) (Amendment) Order 2018

13 February 2018

Draft Order – The draft National Employment Savings Trust (Amendment) Order 2018 (February 2018)
PO-11352 – Dr A [PO-11352] Determinations from December 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

12 February 2018

Financial Guidance and Claims Bill 2017/19 [Bill 160] (6 February 2018) Bill as amended in Public Bill Committee.
Norton Rose Fulbright: Commentary January 2018 – Pensions Briefing - New Money Laundering Record-keeping and Registration Requirements
Punter Southall: Briefing Note January 2018 – PPF Confirms Details of the 2018/19 Levy
Punter Southall: Briefing Note January 2018 – Sea Change for SHPS

9 February 2018

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Public Bill Committee - Third Sitting (6 February 2018)

8 February 2018

SI 2018/150 – The Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018

7 February 2018

Hymans Robertson: Current Issues February 2018 – [Advice-requirement Changes Force Dual Transfer Calculations - RPI Not 'Inappropriate' or 'Invalidated' as Increase Measure - PPF Update - Financial Guidance and Claims Bill Update - Government Agrees to Make Changes to Encourage Social-impact Investing - NEST Order Consultation Outcome - Pensions Briefs Find New Owners - GMP Increase Order - HMRC Newsletters]

6 February 2018

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Second Reading (Commons) (22 January 2018)
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Public Bill Committee - First Sitting (1 February 2018) (am)
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Public Bill Committee - Second Sitting (1 February 2018) (pm)
PO-18295 – Professor N [PO-18295] Determinations from November 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2018 – Pension Schemes Newsletter 95 [psn095]

5 February 2018

Eversheds Sutherland: Speedbrief 2 February 2018 – UK Pensions Speedbrief: Public Sector Age Discrimination Appeals - Latest
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Draft Regulations to Allow the Pension Protection Fund to Take Account of Bridging Pensions - Government Response

2 February 2018

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2018) – Government Response to the Consultation on the Draft National Employment Savings Trust (Amendment) Order 2018

1 February 2018

SI 2018/95 – The Pension Protection Fund (Compensation) (Amendment) Regulations 2018 Amendments made by these Regulations are included in this update.

29 January 2018

European Union (Withdrawal) Bill 2017/19 [HL Bill 79] (18 January 2018) Bill as introduced in the House of Lords
House of Commons (October 2014 onwards): Debates and Oral Answers – Multi-employer Pension Schemes (24 January 2018)

26 January 2018

2017 Can: Barber v Manufacturers Life [Disability pension - Procedure - Complaints - Whether arbitration clause under a collective bargaining agreement binding on a member of the group]
2017 USA: Jones v Singing River Health Services Foundation [Funding - Underfunding - Class action - Payment of legal fees in class action]
2016 Aus: Mercer Superannuation (Australia) v Billinghurst [Trustees - Decision making - Fair and reasonable - Where Tribunal set aside decision of trustee and remitted the matter to the trustee for reconsideration whether trustee had regard to preferences of employer as to basis for valuing pensions to be commuted to lump sums - Whether Tribunal found that trustee adopted valuation of Plan Actuary who had advised the employer on options for terminating plan and bases for valuing the pensions to be commuted to lump sums - Whether Tribunal erred in approaching its task primarily as a form of judicial review of the trustee's decision]
2017 USA: Osberg v Foot Locker [Variation of scheme - Cash balance plan - Whether members and employees given sufficient information to understand the change in benefit structure - Whether change was effective - Summary plan description - Whether misleading - Whether statute of limitation provisions apply - Whether court has power to reform plan]
2017 USA: Pioneer Centres Holding Company ESOP v Alerus Financial [Investments - Duty of care]

24 January 2018

2017 USA: Advocate Health Care Network v Stapleton [Regulation - Exemption for church plans - Whether plans need to be established by a church or whether the exemption applied more widely]
2017 Can: Boucher v Ontario (Superintendent Financial Services) [Benefits - Early retirement - Transfers - Whether member has the right to demand transfer of rights from workplace pension scheme]
2017 USA: DiCarlo v County of Monterey [Salary - Pensionable salary - Longevity performance stipend - Whether pensionable]
2017 USA: Prime Healthcare Services v United Nurses [Procedure - Collective bargaining agreement - Closure of pension scheme - Whether arbitration clause applied or whether statutory overrode]

23 January 2018

SI 2018/62 – The Pension Schemes Act 2017 (Commencement No 1) Regulations 2018
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 31 December 2017
HM Treasury: Public Service Pensions (Consultations) – Indexation and Equalisation of GMP in Public Service Pension Schemes: Response to the Consultation

22 January 2018

Norton Rose Fulbright: Commentary December 2017 – Pensions Briefing - Employer' Pension Consultation Obligations
Home Office: Occupations (Firefighters' Pensions) – Re-engagement of Senior Fire Officers Post-retirement - Response to Government Consultation

19 January 2018

SI 2018/63 – The Pensions Act 2008 (Commencement No 16) Order 2018
Draft Order – The draft Guaranteed Minimum Pensions Increase Order 2018 (January 2018)
Draft Regulations – The draft Social Security (Contributions) (Rates, Limits and Thresholds Amendments and National Insurance Funds Payments) Regulations 2018 (January 2018)
Cabinet Office: Public Service Pensions (Consultations) – Civil Service Pensions Defined Contribution Pension Provider - Response to the Consultation on the Appointment of a New Provider for the Civil Service Defined Contribution Pension Schemes

18 January 2018

Finance (No 2) Bill 2017/19 [Bill 151] (16 January 2018)
Hymans Robertson: Current Issues January 2018 – [DWP Plans to Ease Transfers of Contracted-out Rights - Auto-enrolment Review & 2018/19 Earnings Trigger and Band - Master-trust Supervision: Secondary Legislation Out for Consultation - Scottish Tax Proposals would Complicate Pensions - Purple Book - HMRC Newsletters]
Punter Southall: Briefing Note January 2018 – Ten Key Dates for 2018
Department for Work and Pensions: Scheme Administration (Auto-enrolment) Cm 9546 – Automatic Enrolment Review 2017: Maintaining the Momentum

16 January 2018

Eversheds Sutherland: Speedbrief 3 January 2018 – UK Pensions Speedbrief - PPF Levy 2018/19: Time to Start Planning
Pensions Policy Institute: PPI Briefing Note Number 104 – Dependency on the State Pension Through Retirement
Pension Protection Fund: Policy Documents – 2018/19 Levy Policy Statement
Pension Protection Fund: Levy Determinations - 2018/19 Pension Protection Levy 2018/19 – Determination Under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2018-31 March 2019 The Determination together with the accompanying guidance and appendices have been updated to the December 2017 versions.

15 January 2018

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 31 – Countdown Bulletin (January 2018)
House of Commons: Draft Legislation: Commentary and Consultation (2017) HC 404 – Protecting Pensions Against Scams: Priorities for the Financial Guidance and Claims Bill - Third Report of Session 2017-19

11 January 2018

2017 USA: Boling v Public Employment Relations Board [Pension benefits - Benefits offered to employees - Whether benefit plans can be changed for new employees by a public sector employer where collectively bargained plans in place]
2017 USA: Clark v Duke University Investments - Administration - Fiduciary obligations - Whether choice of 400 funds provided excessive choice and involved excessive expense
2017 Can: Tibbetts v Murphy [Personal injury - Damages - Whether state pension benefits deductible from damages payable]
2017 Can: Walter Energy Canada Holdings [Insolvency - Deficit - Funding - Whether liability for sponsor to be carried by other companies in a group - International law - Conflict of laws - Cross-border groups]

10 January 2018

European Union (Withdrawal) Bill 2017/19 [Bill 147] (21 December 2017)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2017 – Pension Schemes Newsletter 94 [psn094]

9 January 2018

SI 2018/5 – The Registered Pension Schemes and Overseas Pension Scheme (Miscellaneous Amendments) Regulations 2018
Pension Protection Fund: Purple Book – The Purple Book: DB Pensions Universe Risk Profile (2017) [purple17]

3 January 2018

Draft Regulations – The draft Contracting-out (Transfer and Transfer Payment) (Amendment) Regulations 2018 (December 2017)
Draft Regulations – The draft Financial Assistance Scheme (Increased Cap for Long Service) Regulations 2018 (December 2017)

22 December 2017

SSI 2017/434 – The National Health Service Superannuation Scheme (Scotland) (Miscellaneous Amendments) (No 2) Regulations 2017
Department for Work and Pensions/Department for Digital, Culture Media & Sports: Investment (Environmental, Social and Governance) – Pension Funds and Social Investment: The Government's Interim Response

21 December 2017

SSI 2017/454 – The Teachers' Pension Scheme (Scotland) (No 2) Amendment Regulations 2017
SSI 2017/433 – The National Health Service Pension Scheme (Scotland) (Miscellaneous Amendments) (No 2) Regulations 2017 Amendments made by these Regulations will be included in a future update.
Financial Reporting Council: Practice Notes No 15 (revised) – The Audit of Occupational Pension Schemes in the United Kingdom [pn15]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Consultation on the Draft Financial Assistance Scheme (Increased Cap For Long Service) Regulations 2018
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Occupational Pension Schemes (Master Trusts) Regulations 2018 - Public Consultation on the Regulations to Support the Pension Schemes Act 2017

20 December 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2017 – Pension Schemes Relief at Source for Scottish Income Tax Newsletter [psn094a]
2017 Ch: Dalriada Trustees v Bluefin Trustees [Trusteeship - Appointment of independent trustee by the Pensions Regulator - Whether appointment sufficient to cover assets not directly held by the fund but which might be held in trust for the fund - Whether need for court appointment where scheme alleged not to be occupational]
2017 UT: Medplant v The Pensions Regulator [The Pensions Regulator - Procedure - Appeal against determination - Appointment of trustee - Whether regulator has power to appoint trustee - Whether scheme is a trust scheme if not a trust scheme on the face of the documents]
2017 EAT: University of Sunderland v Drossou [Damages - Week's pay - Whether week's pay includes employer pension contributions]

15 December 2017

SI 2017/1272 – The Pension Schemes Act 2015 (Transitional Provisions and Appropriate Independent Advice) (Amendment No 2) Regulations 2017 These Regulations are in the process of being edited.

14 December 2017

SSI 2017/435 – The Firefighters' Pension Scheme (Amendment and Transitional Provision) (Scotland) Amendment Regulations 2017
PO-17199 – Mr S [PO-17199] Determinations from October 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

12 December 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2017 – Pension Schemes Newsletter No 93 [psn093]

7 December 2017

SI 2017/1205 – The Employment Rights Act 1996 and Pension Schemes Act 1993 (Amendment) Regulations 2017

5 December 2017

PO-1918 – Mr D [PO-1918] Determinations from September 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

1 December 2017

Finance (No 2) Bill 2017/19 [Bill 134] (28 November 2017) Bill as introduced in the House of Commons. Selected provisions only.
Draft Regulations – The draft Registered Pension Schemes (Relief at Source) (Amendment) Regulations 2018 (November 2017)
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) November 2017 – Pensions Tax: Changes to Administration of Relief at Source
The Pensions Regulator: Guidance - TPR Quick Guide – A Quick Guide to The Chair's Statement (replaced)

29 November 2017

SI 2017/1152 – The State Pension Debits and Credits (Revaluation) (No 2) Order 2017
SI 2017/1151 – The State Pension Revaluation for Transitional Pensions Order 2017

28 November 2017

Eversheds Sutherland: Speedbrief 8 November 2017 – UK Pensions Speedbrief: A More Interventionist Pensions Regulator? Our Recent Experience
Punter Southall: Briefing Note November 2017 – DWP Consults on DC Bulk Transfers Without Consent
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Third Reading (Lords) (21 November 2017)

27 November 2017

SI 2017/1093 – The Franchising Schemes and Enhanced Partnership Schemes (Pension Protection) (England) Regulations 2017
The Pensions Regulator: Compliance and Enforcement Updates July - September 2017 – Compliance and Enforcement: Quarterly Bulletin July - September 2017
Department for Education: Public Service Pensions (Consultations) – Consultation on Teachers' Pension Scheme Regulations: Proposed Amendments 2017 - Summary of Comments Received and Government Response

24 November 2017

PO-9460 – Mr F [PO-9460] Determinations from August 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
The Pensions Regulator: Memoranda of Understanding & Other Joint Documents – Guide for Employers and Trustees on Providing Support with Financial Matters Without Needing to Be Subject to Regulation
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Draft Regulations to Allow the Pension Protection Fund to Take Account of Bridging Pensions: Revised Approach - Public Consultation

22 November 2017

HM Treasury: Investment (Innovation) – Financing Growth in Innovative Firms: Consultation Response
2017 USA: Brotherson v Putnam Investments [Investments - Investment management - Revenue sharing - Fees - Whether asset manager can share fees with administrator - Whether fiduciary obligation to reduce fees]

21 November 2017

PO-10355 – Mr S [PO-10355] Determinations from July 2017 can be found under "The Pensions Ombudsman" in the Table of Documents
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Occupational Pension Schemes Survey, UK: 2016 - Statistical Bulletin
2017 Can: Alberta Motor Association v Gladden [Fraud - Vulnerability of pension to sequestration or attachment - Forfeiture - Canada - Whether statutory prohibition on alienation can be overcome by contract]
2017 USA: Hitchcock v Cumberland University [Defined contribution plan - Contributions - Employer contributions - Reduction of contributions - Unilateral reduction of employer contributions - Whether statutory breach - Disputes - Procedure - Whether necessary to exhaust internal dispute resolution procedures before application to the court - Jurisdiction of the court]
2017 USA: Tatum v RJR Pension Investment Committee [Investments - Investment in sponsor employer - Defined contribution plan - Sale of investments - Whether sold at inappropriate time - Whether members can sue plan sponsor]

20 November 2017

Finance (No 2) Act 2017 [fa17(2)] Selected provisions only
SI 2017/1104 – The Occupational Pensions (Revaluation) Order 2017
2017 USA: Malone v TIAA [Fiduciary - Asset Manager - Administrator - Whether fiduciary - Revenue sharing - No revenue sharing if plans changed administrator - Whether breach of statutory duty]
HM Revenue & Customs: Revenue and Customs Briefs 3 (2017) – VAT - Treatment of Pension Fund Management Services The policy change will now apply from 1 April 2019

17 November 2017

2017 Ch: Baugniet v Capita Employee Benefits (Teachers' Pensions) [Transfers - Transfer payments - Transfer from private to public sector scheme - Delay in transfer - Change of discount rate during delay - Whether damages for maladministration]
2017 ECJ: Florescu v Casa Judeteana de Pensii Sibiu [Benefits - Pension - Reduction of benefits - Whether external legislation permitted reduction of pension]

16 November 2017

House of Commons (October 2014 onwards): Written Statements – Pensions (Cap on Member-borne Charges) (16 November 2017)
Department for Work and Pensions: DWP Guides – Safeguarded-flexible Pension Benefits: Simplified Valuation and Introduction of Personalised Risk Warnings

14 November 2017

Hymans Robertson: Current Issues November 2017 – [Simplifying DC-to-DC Bulk Transfers - PPF Publishes Third Triennium Policy Statement & Levy Consultation - VAT on Management Services Provided by Insurers - Retrospective Equalization Question Referred to ECJ 'Hitting the Target' Consultation - ONS Occupational Pension Schemes Survey - Next Instalment in 21st Century Trusteeship Series - HMRC Newsletters]
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 30 – Countdown Bulletin (November 2017)

13 November 2017

PO-10747 – Mrs N [PO-10747] Determinations from June 2017 can be found under "The Pensions Ombudsman" in the Table of Documents

10 November 2017

Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 September 2017
Punter Southall: Briefing Note October 2017 – Pension Protection Levies Update: 2018/19 Year and Beyond
Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Report Stage (Second Day) (Lords) (31 October 2017)
SI 2017/1084 – The Teachers' Pensions Schemes (Miscellaneous Amendments) Regulations 2017 Amendments made by these Regulations are included in this update

9 November 2017

Draft Regulations – The draft Pension Schemes (Application of UK Provisions to Relevant Non-UK Schemes) (Amendment) Regulations 2018 (November 2017)
Norton Rose Fulbright: Commentary September 2017 – Court of Appeal Decision in IBM UK Holdings Limited and Another v Dalgleish and others - How "Reasonable" are Pension Scheme Members' Expectations That Benefits will not be Changed?
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Draft National Employment Savings Trust (Amendment) Order 2018 - Public Consultation

8 November 2017

2016 Gue: The A Ltd FURBS [Funded unapproved retirement benefits scheme (FURBS) - Assets and investments - Dislcosure - Divorce - Whether trustees subject to disclosure for the benefit of a divorcing spouse]

7 November 2017

2016 Ch: Engineering Construction Industry Training Board v Swift [Benefits - Hybrid Scheme - Whether closure of membership of defined benefit section triggered Pension Act s75 provisions requiring immediate payment of deficit]

6 November 2017

2017 FTT (Tax): Tipping v HMRC [Tax - Tax relief on contributions - Enhanced protection for contributions - Lifetime allowance - Whether late notification - Cause of delay]

3 November 2017

HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) October 2017 – Pension Schemes Newsletter No 92 [psn092]
2017 FTT (Tax): Aim (Perth) v HMRC [Small scheme - Investments - Taxation - Scheme sanction charge]

1 November 2017

2017 CA: IBM United Kingdom Holdings v Dalgleish [Amendments - Modification - Whether reduction of benefits by employer breaches duty of good faith to employees and members]

31 October 2017

Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – Disclosure of Costs, Charges and Investments in DC Occupational Pensions - Public Consultation
2017 QB: Palestine Solidarity Campaign v Secretary of State for Communities [Investments - Public sector pension schemes - Policy - Investment strategy - Whether reflects government policy - Whether public sector pension schemes can adopt political concerns when investing]

26 October 2017

Bills -- Passage through Parliament: Financial Guidance and Claims Bill (2017-19) – Financial Guidance and Claims Bill: Report Stage (First Day) (Lords) (24 October 2017)
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2017) – The Occupational Pension Schemes (Preservation of Benefits and Charges and Governance) (Amendment) Regulations 2018 - Public Consultation

25 October 2017

Pension Protection Fund: Consultation Documents and Responses – Consultation on Contingent Assets in the PPF Levy

17 October 2017

HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 28 – Countdown Bulletin (October 2017)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 29 – Countdown Bulletin (November 2017)
2017 FTT (Tax): Twaite v HMRC [Taxation - Lifetime Allowance - Enhanced Protection - Time limits - Reasonable excuse for missing time limits for notification to HMRC - Whether adviser's mistake is reasonable excuse - Lifetime allowance charge]

16 October 2017

2017 CA: Amin v Amin [Divorce - Overseas divorce - Financial relief - Pension rights - Whether partial or total transfer of pension rights]

10 October 2017

House of Commons (October 2014 onwards): Debates and Oral Answers – Investment and Pension Scheme Charges; Pension Arrangements for Women (9 October 2017)

5 October 2017

Cabinet Office: Public Service Pensions (Consultations) – Civil Service Pensions Defined Contribution Pension Provider - Consultation on the Appointment of a New Provider for the Civil Service Defined Contribution Pension Schemes
2017 SC: Walker v Innospec [Equal treatment Discrimination - Same sex spouse - Same sex partner - Benefits - Whether anti-retrospection clause in UK equality legislation breaches provisions of EU law]

3 October 2017

Pension Protection Fund: Levy Determinations - 2017/18 2017/18 – A Guide to the Pension Protection Levy 2017/18

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