Pensions Law Handbook, 15th Edition is the definitive guide to this area of law and practice in the UK. It outlines the main responsibilities of key personnel in the operation and governance of occupational pension schemes and provides guidance through the complex web of statutes, regulations, regulatory guidance and case law.
As well as undertaking a full update of existing content, new material in this edition includes an overview of the: - Pension Schemes Bill 2019-21 (including new powers for the Pensions Regulator and changes to the scheme funding regime) - Corporate Insolvency and Governance Act 2020 - New requirements for investment governance and disclosure - Important cases including Lloyds Bank (GMP equalisation), Hughes (PPF compensation cap), Safeway (equalisation) and BIC (scheme amendment) - Proposals for a new DB funding code of practice
This title deals with the law applicable to specific tasks in the operation and governance of occupational pension schemes. It is essential reading for all pensions lawyers and consultants, accountants, HR professionals and managers of pensions fund trusts.
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Table of Contents
1 Pension provision in the UK – an introduction 2 People involved with pensions 3 Trustees 4 State pension provision and contracting-out 5 Employer insolvency: the implications for pension schemes 6 Protection for early leavers 7 Employment issues 8 Pensions and divorce 9 Discrimination 10 Investment 11 Funding, deficits and surpluses 12 Winding up 13 Amendments and scheme redesign 14 Governance of defined contribution schemes and automatic enrolment 15 Commercial transactions 16 Pensions dispute resolution and litigation 17 Taxation of registered schemes