P&E Update: Pensions Bulletin

  • 11 Mar 2010
  • Newsletter/briefing

Topics covered in this bulletin:

New Law

  • new requirement to consult on change to pensionable pay

Tax

  • change to "normal minimum pension age": act now!
  • post April, 2011 restriction of tax relief on pension contributions by high earners: Slaughter and May’s comments
  • anti-forestalling (1): increase in Special Annual Allowance Regulations
  • anti-forestalling (2): amending Order: new protections
  • inheritance tax and pensions after 6th April, 2006: IHT Manual

Cases

  • winding up schemes in deficit: meaning of "money purchase benefits"
  • costs order for representative beneficiary
  • is there a duty to remove Revenue limits?

Points in Practice

  • scheme funding: Regulator’s statement on post-valuation improvements
  • PPF (1): guidance on disclaimer of onerous contracts
  • PPF (2): Technical News
  • consultation on revisions to Regulator’s guidance on winding up: avoiding delays
  • BAS Actuarial Standard on Pensions
  • Personal Accounts: administrator appointed
  • State pensions reform: briefing pack for advisers
 
 

Contacts

 

Rebecca Hardy (professional support lawyer)

 
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