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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

UK: Pensions – Updated Guidance on Employer Covenant Assessment

AT A GLANCE - A new funding regime for defined benefit pension schemes in the United Kingdom came into force in September 2024. The new regime introduces a legal requirement for trustees to assess the strength of the...more

Corporate Pension Scheme Trustees – New Requirements

The Economic Crime and Corporate Transparency Act 2023 (the Act) is part of a legislative package to increase corporate transparency, improve the integrity of information filed at Companies House and thereby prevent the abuse...more

The Pensions Brief: March 2025

ISSUES AFFECTING ALL SCHEMES - PENSION SCAMS – UPDATED MEMBER LEAFLET - The Pensions Regulator (TPR) has updated its member leaflet on pension scams to remove the reference to Pension Wise....more

The Pensions Brief: February 2025

ISSUES AFFECTING ALL SCHEMES - PENSION SCAMS – MEMBER LEAFLET - The Pensions Regulator (TPR) has updated its member leaflet on pension scams so that it is branded from the Pension Scams Action Group rather than TPR. The...more

The Pensions Brief: December 2024 / January 2025

ISSUES AFFECTING ALL SCHEMES - PENSIONS DASHBOARDS – UPDATED AND NEW GUIDANCE - The Pensions Regulator (TPR) has updated its guidance on pensions dashboards to bring it in line with external developments and to address...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

Pensions and the Autumn Budget – what’s changing?

The Autumn Budget announced that from 6 April 2027, the majority of death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member’s estate for inheritance tax (“IHT”) purposes....more

Autumn Budget 2024 – pensions-related announcements

The Autumn Budget contained the following key announcements affecting occupational 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 - August 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

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

1 October 2024 – Important Deadline for DC Pension Schemes

Regulations came into force in 2023 that require trustees of occupational pension schemes that provide DC benefits other than additional voluntary contributions (“relevant schemes”) to include their policy on investment in...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

The Pensions Brief: June 2024

Issues affecting all schemes - General Election – impact on pensions - The General Election resulted in a landslide victory for the Labour Party. While no pensions-related announcements have been made since the election by...more

The Pensions Brief: May 2024

Issues affecting all schemes - General Election – impact on pensions legislation- As a result of Parliament being dissolved ahead of the General Election, the Data Protection and Digital Information Bill, which makes a...more

DB Pension Scheme Funding – Pensions Regulator 2024 Annual Funding Statement

The Pensions Regulator (TPR) has published its 2024 annual funding statement which is targeted at DB schemes undergoing valuations with effective dates between 22 September 2023 and 21 September 2024. It is also relevant to...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

The Pensions Brief: February 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

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

The Pensions Brief - January 2024

General Code – final version published - The Pensions Regulator (TPR) has published the final version of its new General Code and an accompanying consultation response. The Code consolidates ten of TPR’s existing codes...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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