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The Pensions Brief: April 2025

Pensions dashboards – finalised standards and guidance - The following dashboards standards have been finalised and have received ministerial approval...more

BPA Market: a Key PRA Priority for 2025

The Prudential Regulation Authority ("PRA") has set out its 2025 expectations for UK insurers, by way of a Dear CEO Letter.  The areas are not exhaustive but do represent "thematic priorities". The themes will not come as a...more

Employer Covenant Assessment – The DB Funding Puzzle is Complete

The Pensions Regulator (TPR) has published updated guidance for trustees on employer covenant assessment. The guidance represents the final piece in the new DB funding regime which came into force earlier this year. While TPR...more

The Pensions Brief: November 2024

ISSUES AFFECTING ALL SCHEMES - PENSIONS DASHBOARDS – UPDATED STANDARDS - The Pensions Dashboards Programme has published updated versions of: - The dashboards code of connection – This sets out how schemes and...more

Mansion House and Pension “Megafunds”

The Chancellor, Rachel Reeves, used her inaugural Mansion House speech to outline potentially the most significant pensions reforms for many years. The main focus is on multi-employer DC trust-based pension schemes,...more

Communications in a Cyber Incident – Guidance

The UK National Cyber Security Centre has published guidance on effective communications in a cyber incident. While targeted at organisations generally, rather than explicitly at pension scheme trustees, the guidance contains...more

The Pensions Brief - July 2024

ESG – compliance review findings - The Pensions Regulator (TPR) has published the findings from its review of how trustees are complying with their wider ESG duties. The review concludes that while 99% of trustees of...more

United Kingdom: Pension Trustee Diversity - The Role of Employers

In March 2024, TPR announced the results of a 2023 survey on trustee diversity. The results confirm that trustee boards are less diverse than the overall population, with the “typical trustee,” as described by TPR, being “a...more

TCFD Reporting Pensions Regulator Review of 2023 Reports

The Pensions Regulator (TPR) has published its latest review of pension scheme TCFD reports. This sets out TPR’s observations, feedback and suggested improvements for a selection of 30 reports published in 2023 (10% of the...more

The Pensions Brief - March 2024

The Pensions Brief is a monthly update for trustees and employers of occupational pension schemes in the UK. It provides headline summaries of developments over the previous month and associated action points. It also...more

Pensions dashboards – staged connection timetable published

The government has published statutory guidance setting out the staged timetable for connection to the pensions dashboards ecosystem. Although the statutory deadline for connection is 31 October 2026, schemes are required to...more

United Kingdom: The Abolition of the Lifetime Allowance - What Employers Need to Know

What is happening? From 6 April 2024, the LTA will be abolished and a new regime for the taxation of lump sums and lump sum death benefits will be introduced. This is the most significant change to the UK pensions tax...more

Abolition of the lifetime allowance – Excepted group life assurance arrangements for death in service benefits

As employers will be aware, the lifetime allowance (LTA) will be abolished from 6 April 2024. The LTA is the maximum amount of tax-relieved savings that an individual can build up in registered pension schemes over their...more

TPR Report: Key Steps Trustees Should Take if a Cyber Security Incident Occurs

The Pensions Regulator (TPR) has published a regulatory intervention report outlining how they worked with Capita following a cyber incident last year (see our legal update), and detailing the key steps trustees should take...more

Governance fit for the 21st century – General code of practice

It has finally arrived! After a lengthy wait, the Pensions Regulator (“TPR”) has published the general code of practice (the “Code”). It is expected to come into effect on 27 March 2024. The Code applies to “governing...more

Cyber security – Pensions Regulator publishes updated guidance for trustees

With the pensions industry having direct experience of recent cyber security incidents, the Pensions Regulator (TPR) has updated its guidance for trustees in this area. As a reminder, this year saw Capita suffer a cyber...more

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