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Pensions Essentials - March 2025 Pensions Essentials provides updates on pensions legislation, regulatory guidance, case law, tax changes, governance trends, and practical tips for trustees and sponsors.
To run-on or buy-out: considerations for UK Defined Benefit schemes As part of Slaughter and May’s Horizon Scanning programme, we were delighted to host a panel discussion on 3 March 2025 on the case for running on defined benefit schemes versus buying-out with a bulk annuity insurer or, indeed, both.  Arguing the...
Pensions Essentials - February 2025 Pensions Essentials provides updates on pensions legislation, regulatory guidance, case law, tax changes, governance trends, and practical tips for trustees and sponsors.
Pensions Essentials - January 2025 Pensions Essentials provides updates on pensions legislation, regulatory guidance, case law, tax changes, governance trends, and practical tips for trustees and sponsors.
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To run on or buy-out Whilst the total value of defined benefit (DB) scheme liabilities being transferred to an insurer in the first half of 2024 has been lower than expected, the number of transactions (134) has eclipsed another record in the UK, the highest number of deals...
Pensions Essentials - November 2024
Pensions Essentials - October 2024
Autumn 2024 HR Budget speedread The Chancellor today announced significant changes to the ways in which businesses and individuals will be taxed in her first Budget. An increase in employer’s National Insurance Contributions and a change to the treatment of “carried interest” had been...
Pensions Essentials - September 2024
Pensions Essentials - July 2024
Court of Appeal decision in Virgin Media on need for actuarial confirmation when amending reference scheme test benefits The Court of Appeal has decided in Virgin Media Limited v NTL Pensions Trustees II Limited that where amendments were made to contracted-out DB rights between 6 April 1997 and 6 April 2013 rights and did not comply with the requirement to obtain...
Pensions Essentials - June 2024
Pensions Essentials - May 2024
Pensions Essentials - April 2024
All change for tax-free lump sums The new tax year has arrived, bringing with it two new tax-free lump sum allowances in place of the lifetime allowance (LTA). This step-change in pensions taxation has been delivered by HMRC on an incredibly tight timetable, with significant late tweaks...