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.