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Synopsis
Provides guidance through the complex web of pensions-related statues, regulations, regulatory guidance and case law, in an accessible style.
Includes the following updates:
Pension Protection Fund ('PPF') levy calculations and new provisions on compensation payments;
changes to the charges and governance provisions, the new DC Code and the pension's regulator's new campaigns and policies;
The General Data Protection Regulation ('GDPR');
Money laundering requirements for trustees;
Financial services requirements under EMIR and MIFID II.
Includes coverage of the following case law:
Employer duties (IBM and BBC v Bradbury);
Sex equalisation (Safeway v Newton);
Sexual orientation (Walker v Innospec);
Trustee powers (BA);
Age discrimination (The judges and firefighter cases);
Co-habiting partners (Brewster);
Limitation for recovering overpayments (Webber);
Barnardo's (pension increases and scheme modification) and Steria (amendment powers).
Includes the following legislative changes:
Pensions tax relief and tax charges on overseas transfers;
The Financial Guidance and Claims Bill;
DB White Paper;
The master trust authorisation regime from the Pension Schemes Act 2017;
Legislation on combating pension scams.
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What Reviewers Are Saying
Comprehensive is not the word for this book. To call it such is a vast understatement. Moreover, it has an excellent pedigree, being written, revised and edited by over 50 pensions lawyers plus other specialists at law firm CMS. They have particular experience in benefit redesign, scheme closures and liability reduction. * The Law Society Gazette *