Corporate Insolvency: Pension Rights is the only book of its kind to successfully bridge the gap between the two distinct disciplines of pensions law and corporate insolvency law by drawing out the legal principles applicable where the different legal regimes interact.
Providing in-depth analysis and drawing together legislation, case law, analysis and comment Corporate Insolvency: Pension Rights focuses on the application of the rules relating to corporate insolvency and how they impact on pensions. It explains the detailed elements of this specialist field of law and practice, providing a useful base on which to answer questions that are likely to arise.
Coverage includes: the Supreme Court decision in Nortel and its impact on recovery under TPR's moral hazard powers; limits on the amount of contribution notices: Re Storm Funding; issues on s75 debts: MNRPF v Stena; cases on TPR's moral hazard powers; and surpluses on winding up: UC Rusal Alumina v Miller.
Why you should read this book If you work as a pensions practitioner, corporate insolvency practitioner or accountant, you will find the up-to-date case law and practical analysis in Corporate Insolvency: Pension Rights an essential aid to your work.
Read an extract of Corporate Insolvency: Pension Rights
Table of Contents
Part 1: Introduction and Brexit 1. Introduction and Brexit Part 2: Pensions Law Structure 2. Occupational Pension Schemes 3. Pension Consultation – PA 2004 Part 3: Insolvency Law: Overview 4. Insolvency Proceedings and Recovery of Pre-insolvency Transfers 5. Insolvency: Moratorium on Legal Proceedings and Process Part 4: Claims in Relation to Pensions 6. Pension Contributions as a Preferential Debt 7. EC Employment Insolvency Directive 8. National Insurance Fund Part 5: Continued Employment: Pension Claims 9. Carrying on Business: Impact on Pension Claims 10. Pension Claims – Provable Debts/Insolvency Expense/Adopted Contract/Black Hole? 11. Pensions: Auto-enrolment Duties 12. Carrying on Business – Adopted Employment Contracts Part 6: Business Transfers, TUPE and Pensions 13. TUPE: Pension Liabilities Part 7: Impact of Employer Insolvency on Pensions 14. Pensions and Other Trusts 15. Insolvency Event – PPF and Section 75 Part 8: Pension Protection Fund (PPF) 16. PPF: Pension Protection Fund: Overview 17. PPF: Notice Obligations on IPs 18. PPF: Assessment Period 19. TPR/PPF: Notifications and Power to Gather Information 20. Independent Trustee Obligations Part 9: Section 75 and Debt on Employer 21. Excluded Schemes: Scope of the Main Pensions Legislation 22. Who is an Employer under the Pensions Legislation? 23. Legal Structure on Funding of Pension Schemes 24. Section 75: Debt on Employer 25. Section 75: Amount of the Debt 26. Section 75 Debt: Flowchart 27. Section 75: Allocation Arrangements and Withdrawal Arrangements under the Employer Debt Regulations 28. Section 75 Compromises 29. Multi-employer Schemes: PPF and Section 75 Part 10: Pensions Regulator and its Moral Hazard Powers 30. TPR: Moral Hazard Powers 31. Moral Hazard and Restructuring 32. TPR's Practice on Moral Hazard Powers 33. Who is 'Connected' or 'Associated'? 34. Money Purchase Schemes Part 11: Winding up Pension Schemes 35. Winding up the Pension Scheme 36. Winding-up the Scheme: Surpluses Part 12: Overseas Issues 37. Overseas Employees and Insolvencies