New & Recently Amended Documents

The following list is a selection of materials added to, or recently amended, on Perspective.

22 May 2019
Department for Education: Occupations (Teachers' Pensions)  – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation
21 May 2019
XPS Pensions: Briefing Note 2019 No. 10  – Government Gives Go Ahead to Collective DC Schemes
20 May 2019
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Tailored Review of The Pensions Regulator
17 May 2019
PO-20080  – Miss D [PO-20080] Determinations from March 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
15 May 2019
HM Revenue & Customs: ROPS  – Overseas Pensions: ROPS Notification List [rops] List dated 15 May 2019 with 22 schemes added and two removed
14 May 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019)  – Local Government Pension Scheme: Changes to the Local Valuation Cycle and the Management of Employer Risk - Policy Consultation
10 May 2019
Norton Rose Fulbright: Commentary April 2019  – GMP Conversion: Full Steam Ahead for Equalisation?
XPS Pensions: Briefing Note 2019 No. 9  – GMP Conversion Guidance Published: A Good First Step?
8 May 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 19  – FPS Bulletin 19 - April 2019 [fpsbull19]
2019 ChBooth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters scheme]
2019 A-GSafeway v Newton [Normal pension age - Equalisation - Discrimination - Equal treatment - Whether date of equalisation depends on legal formalities]
3 May 2019
PO-13607  – Mr E [PO-13607] Determinations from February 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 USACal Fire Local 2881 v California Public Employees Retirement System [Constitution - Public sector pensions - Whether legislature can abrogate power for members to purchase added years]
2019 USADawson v Steager [Taxation - Exemption from taxation - Whether taxation on pension was constitutional where it applied to federal but not state employees]
2019 AusRe Marsella; Marsella v Wareham (No 2) [Trustee - Self-managed pension fund - Death benefit - Conflict of interest of trustee]
SI 2019/906 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/161 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
1 May 2019
Local Government Pensions Committee: LGPC Bulletin 184  – LGPC Bulletin - April 2019 [lgpcbull184]
30 April 2019
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2019  – Pension Schemes Newsletter 109 [psn109]
The Pensions Regulator: S89 Reports April 2019  – Oxfordshire County Council Pension Fund
2019 IreF v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
2019 CanSparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]
2019 USAWilcox v Georgetown University [Fiduciary duty - Management of plan - Whether fees were excessive - Duty to monitor fees and administration - Whether fiduciaries guarantee performance of investments in defined contribution systems - Necessity to demonstrate loss - Whether members have legal standing]
29 April 2019
XPS Pensions: Briefing Note 2019 No. 8  – CMI 2018: A New Parameter to Help Pension Schemes
The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform  – Detailed Guidance for Employers Updated on TPR website in April 2019.
26 April 2019
Allen & Overy LLP: eAlerts April 2019  – Pension Scheme Investing: Keeping Members Informed
Burges Salmon: Burges Salmon Legal Update 15 April 2019  – Amending Occupational Pension Schemes
Burges Salmon: Burges Salmon Legal Update 16 April 2019  – Occupational Defined Contribution Schemes
25 April 2019
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019)  – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Government Response
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017)  – Framework for FRC Technical Actuarial Standards [tas framework] Version 2.0 (effective 18 May 2019)
24 April 2019
Pensions Policy Institute: PPI Briefing Note Number 112  – Automatic Enrolment Minimum Contribution Increases and Pay
18 April 2019
Department for Education: Occupations (Teachers' Pensions)  – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation Response
17 April 2019
Department for Work and Pensions/HM Treasury/The Pensions Regulator: Investment (Investment Consultants Market)  – Investment Consultants Market Investigation Response
2019 AusBabich v South Australian Superannuation Board [Death benefits - Leaving employment - Cessation of membership - Failure to roll-over benefits - Whether right to extend time to roll-over]
Pendragon: Pensions Reference Materials  – Statistics and Other Information [stats] CPI and RPI figures updated together with inflation rates (Tables 17A-17D)
16 April 2019
2019 FTT (Tax)BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC [Taxation - Income tax - Investments - European Union registered pension plans - Whether necessity for domestic registration to enjoy exemption - Whether non-domestic funds enjoy exemption - Discrimination]
12 April 2019
House of Commons (October 2014 onwards): Written Statements  – Government Response to the Pensions Dashboards Consultation (4 April 2019)
11 April 2019
Department for Work and Pensions: Pension Reform (Pensions Dashboard)  – Pensions Dashboards - Government Response to the Consultation
Department for Work and Pensions: DWP Factsheet  – How to Increase Your State Pension if You Reached State Pension Age Between 6 April 2010 and 5 April 2015 Updated on GOV.UK with the new amounts from 8 April 2019.
10 April 2019
2019 ChBriggs v Alexander Clay [Procedure - Litigation - Tripartite litigation - Without prejudice communications - Whether disclosure compellable]
Department for Work and Pensions: DWP Guides  – Your State Pension Explained Updated on GOV.UK with the new amounts from 8 April 2019.
9 April 2019
2019 UTBurns v Financial Conduct Authority [Regulation - Penalties - Whether out of time - Pension fund investments - Self-invested pensions - Whether time-barred - Whether reasonable - Independent financial adviser (IFA) - Transfer of investments of self-invested personal pensions (SIPPS) - Standards of regulation]
2019 ChCapita Pension Trustees v Sedgwick Financial Services [Litigation -Third parties - Liability of lawyers for advice on equal treatment - Procedure]
5 April 2019
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019  – Purchase of Additional Pension - Elections on or After 1 April 2014 (Factors and Guidance)
Government Actuary's Department: LGPS (E&W) Guidance 1 March 2019  – Application of a Pension Credit to the Former Spouse or Civil Partner of the Member (Post-2014 Members)
3 April 2019
2 April 2019
Burges Salmon: Burges Salmon Legal Update 28 March 2019  – The Pensions Regulator's Master Trust Supervision and Enforcement Policy
Local Government Pensions Committee: LGPC Bulletin 183  – LGPC Bulletin - March 2019 [lgpcbull183]
1 April 2019
European Union: Council Regulations (as incorporated) UK GDPR  – Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of natural persons with regard to the processing of personal data and on the free movement of such data (United Kingdom General Data Protection Regulation) [uk gdpr] Regulation of the European Parliament and of the Council (as it forms part of the law of England and Wales, Scotland and Northern Ireland by virtue of section 3 of the European Union (Withdrawal) Act 2018)
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 18  – FPS Bulletin 18 - February 2019 [fpsbull18]
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) March 2019  – Pension Schemes Newsletter 108 [psn108]
28 March 2019
Institute & Faculty of Actuaries: Actuarial Profession Standards APS X1  – APS X1 Applying Standards to Actuarial Work [apsx1] Version 1.1
27 March 2019
Local Government Pensions Committee: LGPC Bulletin 182  – LGPC Bulletin - March 2019 - Annual Update [lgpcbull182]
Professional Trustee Standards Working Group: Guidance - Trustees  – Standards for Professional Trustees of Occupational Pension Schemes
26 March 2019
The Pensions Regulator: S89 Reports March 2019  – GKN PLC Pension Schemes
25 March 2019
Burges Salmon: Burges Salmon Legal Update 18 March 2019  – Consultation on Introducing New Fair Deal into the Local Government Pension Scheme
Burges Salmon: Burges Salmon Legal Update 20 March 2019  – Pension Scheme Consolidators or 'Superfunds'
Norton Rose Fulbright: Commentary March 2019  – The Pensions Regulator's Annual Funding Statement 2019
21 March 2019
Burges Salmon: Burges Salmon Legal Update 11 March 2019  – Pensions Regulator Looks Ahead to Compulsory Long Term Funding Targets (LFTs)
XPS Pensions: XPS Pensions News March 2019  – Risk Management - Are You Getting Value or Just Ticking the Boxes?
Department for Work and Pensions: Collective Defined Contribution Pension Schemes  – Delivering Collective Defined Contribution Pension Schemes - Government Response to the Consultation
20 March 2019
The Pensions Regulator: Determination Notices 2018/19  – Handley Ash Retirement Benefits Scheme - Determination Notice
19 March 2019
XPS Pensions: XPS News Alert March 2019  – TPR Introduces Long-term Funding Target
The Pensions Regulator: Statements  – Annual Funding Statement 2019 for Defined Benefit Pension Schemes
The Takeover Panel: The Takeover Code  – The City Code on Takeovers and Mergers [takeover] Revised version - amendments effective from 1 April 2019
18 March 2019
Civil Service Pensions: Civil Service Pensions  – Principal Civil Service Pension Scheme (Amendment) Scheme 2019
14 March 2019
2018 AusAustralian Securities and Investments Commission v Westpac Securities [Advice - Guidance - Default roll-over - Whether efficient, honest and fair - Personal pensions - Regulation - Whether advice in breach of regulations - Consolidation - Consolidation of superannuation products]
2019 USAFrommert v Conkright [Benefits - Members leaving sponsor's employ and subsequent rehiring - Whether entitled to double payment of benefits - Interest on claims - Level of interest payable]
2019 USAScottsdale Insurance v Byrne [Investments - Negligence - Breach of statutory duty - Investment manager - Asset manager - Insurance policy - Whether exclusions from insurance policy are applicable]
13 March 2019
Norton Rose Fulbright: Commentary February 2019  – Trustees' Investment Duties and ESG Factors
The Pensions Regulator: S89 Reports March 2019  – Johnston Press Pension Plan
2019 ChAirways Pension Scheme Trustee v Fielder [Costs - Beddoe application - Costs of trustees - Whether should be capped]
12 March 2019
PO-19996  – Miss Y [PO-19996] Determinations from January 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 ChCoats UK Pension Scheme Trustees v Styles [Benefits - Increases - Indexation - Rate of increases - Whether amendment to repeat prior HMRC limits is permissible and effective]
2019 CASpirit Energy Resources v Marathon Oil [Contributions - Contributions by sponsor - Joint venture - Deficit - Liability of joint sponsors - Whether liability for overheads includes liability to remedy deficit - Whether payment of unexpected deficits authorised by agreement]
2019 ChUniversities Superannuation Scheme v Scragg [Ill-health retirement benefits - Rights of trustees to make decisions on question of partial or total incapacity - Pensions Ombudsman - Appeal from Pensions Ombudsman - Balance of powers of trustees]
11 March 2019
8 March 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 44  – Countdown Bulletin (March 2019)
Local Government Pensions Committee: LGPC Bulletin 181  – LGPC Bulletin - February 2019 (2) [lgpcbull181]
7 March 2019
6 March 2019
2018 CAThe Lord Chancellor v McCloud (Judges and Firefighters) [Discrimination - Equal treatment - Age discrimination - Sex discrimination - Race discrimination - Objective justification - Constitutional breach - Whether breach of Bill of Rights to reduce judicial pensions - Reduction of benefits]
5 March 2019
SI 2019/383 – The Financial Guidance and Claims Act 2018 (Naming and Consequential Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.
4 March 2019
2018 SCWilliams v Swansea University Pension Scheme [Discrimination - Equal treatment - Part-timers - Disability - Whether payment of pension reduced because of change to part-time status resulted in discrimination]
SI 2019/378 – The Police and Firefighters' (Pensions etc) (Amendment) (England and Wales) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/68 – The Police Pensions (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
1 March 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 43  – Countdown Bulletin (March 2019)
28 February 2019
27 February 2019
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) February 2019  – Pension Schemes Newsletter 107 [psn107]
26 February 2019
The Pensions Regulator: Guidance - Regulatory Guidance  – Winding Up a Defined Contribution Scheme
25 February 2019
PO-19257  – Mrs S [PO-19257] Determinations from December 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
22 February 2019
Department for Work and Pensions: DWP Guides PC10S  – A Detailed Guide to Pension Credit for Advisers
21 February 2019
House of Commons (October 2014 onwards): Written Statements  – Public Service Pension Indexation and Revaluation 2019 (20 February 2019)
20 February 2019
House of Commons (October 2014 onwards): Written Answers  – Occupational Pensions (19 February 2019)
The Pensions Regulator: Compliance and Enforcement Updates October - December 2018  – Compliance and Enforcement: Quarterly Bulletin October - December 2018
18 February 2019
SSI 2019/46 – The National Health Service Superannuation and Pension Schemes (Scotland) (Miscellaneous Amendments) Regulations 2019 Amendments made by these Regulations are included in this update.
15 February 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 16  – FPS Bulletin 16 - January 2019 [fpsbull16]
13 February 2019
Finance Act 2019 [fa19] Selected provisions only
House of Commons (October 2014 onwards): Written Statements  – Private Pensions Update (11 February 2019)
12 February 2019
House of Commons (October 2014 onwards): Debates and Oral Answers  – Pensions Dashboard (6 February 2019)
PO-17066  – Mr D [PO-17066] Determinations from November 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 42  – Countdown Bulletin (February 2019)
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms)  – Government Response to the Consultation on Protecting Defined Benefit Pension Schemes - A Stronger Pensions Regulator
11 February 2019
2018 USABevin v Commonwealth of Kentucky [Legislation - Constitutional law - Whether changes to public sector pensions must be properly considered by legislature - Whether proposed legislative changes can be disguised by being contained in a bill on another topic]
2018 USADeRogatis v Central Pension Fund of the International Union of Operating Engineers [Survivor's benefits - Death benefits - Communications - Information about benefits - Whether misleading - Whether breach of fiduciary duty - Summary plan description]
2018 AusMacras v Nulis Nominees (Australia) [Benefits - Disability benefits - Insured through the pension scheme - Whether trustees can defer their decision until insurer completed inquiries - Process - Disclosure of pre-existing condition]
2018 USAScott v Aon Hewitt [Robo advice - Investments - Whether software system providing commission to advisers breaches fiduciary obligations]
SI 2019/192 – The Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2019 The amendments made by these Regulations to secondary legislation are included in this update.
8 February 2019
2016 CanCarleton University v Threlfall [Benefits - Presumption of existence - Later recognition of earlier death - Whether lifetime payments recoverable once death established]
2018 USACarmichael v Laborers' & Retirement Board Employees' Annuity & Benefit Fund of Chicago [Public sector pensions - Reduction in benefits - Benefits enhanced due to union duties - Whether reduction in benefits imposed by law breached constitutional rights]
7 February 2019
2018 FTT (Tax)Hymanson v HMRC [Tax - Annual allowance - Lifetime allowance - Fixed protection - Contributions paid by mistake - Certificate of fixed protection revoked by HMRC - Whether revocation was reasonable - Rectification - Recission]
2018 FTT (Tax)Townley v HMRC [Taxation - Tax relief on pension contributions - Tax relief on pensions accumulations - Lifetime allowance - Whether taxpayer notified HMRC of intention to fix lifetime allowance - Whether notice must be given in prescribed form - Application by HMRC to strike out]
6 February 2019
PO-14863  – Mr W, Mr H, Mr S and Mr E [PO-14863 ] Determinations from October 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
The Pensions Regulator: Selected Research & Analysis - DC Surveys and Reviews 2019  – DC Trust: Presentation of Scheme Return Data 2018 - 2019
5 February 2019
Norton Rose Fulbright: Commentary January 2019  – Reasons to be Cheerful
2018 UTClark v HMRC [Tax - Payments - Unauthorised payments - Self-invested personal pensions - Transfers - Whether transfer to unregistered pension scheme is unauthorised payment - Evidence - Whether transfer to a trust which was void for uncertainty was an unauthorised member payment - Whether the payment was within scope of discovery assessment]
4 February 2019
Burges Salmon: Burges Salmon Legal Update 31 January 2019  – Pensions Regulatory Briefing: Lessons from British Steel on Communicating with Members
The Pensions Regulator: S89 Reports February 2019  – NOW: Pensions Trust
2018 CABritish Telecommunications v BT Pension Scheme Trustees [Benefits - Indexation - Cost of living index - Whether scheme permits change to choice of index - Whether obligation to use RPI rather than CPI]
31 January 2019
House of Commons (October 2014 onwards): Written Statements  – Pensions (Public Sector) (30 January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2019  – Pension Schemes Newsletter 106 [psn106]
30 January 2019
Burges Salmon: Burges Salmon Legal Update 17 January 2019  – CMA Confirms Investment Consultancy Reforms
Burges Salmon: Burges Salmon Legal Update 24 January 2019  – What Should Pension Trustees do About Overpayments?
Barnett Waddingham: Current Issues in Pensions Financial Reporting  – 31 December 2018
XPS Pensions: Briefing Note 2019 No. 5  – Making Sense of GMP Conversion
29 January 2019
The Pensions Regulator: Statements  – Statement on the UK's Exit from the EU (Brexit)
2018 AusBullivant v Australian Meat Industry Superannuation [Benefits - Death benefits - Discretionary beneficiaries - Whether discretion properly exercised by trustee]
2018 AusFolmer v VicSuper [Benefits - Disability benefits - Total and permanent disability (TPD) - Whether disability benefits insured - Evidence - Right of trustee to rely on insurer's conclusions]
2018 CanProulx v Attorney General of Canada [Transfers - Buy back - Delay in buy back - Whether price can be adjusted where delay by receiving scheme - Whether delay justifiable - Judicial review]
28 January 2019
25 January 2019
Pension Protection Fund: Guidance - Insolvency Practitioners Version 3  – General Guidance on Insolvency and the Assessment Period
Pension Protection Fund: Guidance - Insolvency Practitioners Note 1  – The PPF's Legal Standing and Approach to the Governance of Insolvency Proceedings
Pension Protection Fund: Guidance - Insolvency Practitioners Note 2  – Insolvency Practitioner Remuneration
Pension Protection Fund: Guidance - Insolvency Practitioners Note 3  – Pre-packaged Administrations
Pension Protection Fund: Guidance - Insolvency Practitioners Note 4  – Potential Legal Actions Contemplated by Insolvency Practitioners
Pension Protection Fund: Guidance - Insolvency Practitioners Note 5  – Company Voluntary Arrangements
Pension Protection Fund: Guidance - Insolvency Practitioners Note 6  – How PPF Drift Arises and Should be Addressed
Pension Protection Fund: Guidance - Insolvency Practitioners Note 7  – Appointment of Independent Trusttees
Competition and Markets Authority: Investment (Investment Consultants Market)  – Investment Consultants Market Investigation - Final Report
24 January 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019)  – Local Government Pension Scheme: Fair Deal - Strengthening Pension Protection - Policy Consultation
23 January 2019
XPS Pensions: Briefing Note 2019 No. 3  – New 'SAPS 3' Mortality Tables - A Confusing Message?
XPS Pensions: Briefing Note 2019 No. 4  – PPF Confirms Details of the 2019/20 Levy
House of Commons (October 2014 onwards): Written Statements  – Contingent Liability Notification (NEST) (22 January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2018  – Manage and Register Pension Schemes Service Newsletter [psn106b]
22 January 2019
Eversheds Sutherland: Speedbrief 3 January 2019  – UK Pensions Speedbrief: PPF Levy 2019/20: Time to Start Planning
Eversheds Sutherland: Speedbrief 14 January 2019  – Expected Life Assurance Schemes - Time to Revisit?
XPS Pensions: Briefing Note 2019 No. 1  – Ten Key Dates for 2019
XPS Pensions: Briefing Note 2019 No. 2  – Auto-enrolment: Minimum Requirements to Increase - Are You Ready?
XPS Pensions: XPS Pensions News December 2018  – GMP Equalisation:Time to Take Stock?
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 41  – Countdown Bulletin (January 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) January 2019  – Relief at Source Pension Schemes Newsletter [psn107a]
21 January 2019
PRAG: Statements of Recommended Practice SORP [18]  – Financial Reports of Pension Schemes (2018) [sorp]
Department for Education: Occupations (Teachers' Pensions)  – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation
18 January 2019
Norton Rose Fulbright: Commentary December 2018  – How to Equalise GMPs - High Court Decision in the Lloyds Case
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019)  – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Public Consultation
2018 CAHMRC v Parry (Staveley) [Inheritance tax - Transfer of pension rights before outcome of terminal illness - Whether transforms transfer into taxable arrangement]
15 January 2019
Pension Protection Fund: Guidance - Insolvency Practitioners  – Guidance on the PPF's Approach to Employer Restructuring
Department of Health and Social Care: Draft Legislation: Commentary and Consultation (2018)  – NHS Pension Scheme: Proposed Changes to Scheme Regulations - Consultation Document and Explanatory Notes
2018 USADavis v Washington University in St Louis [Fees - Costs - Value for money - Whether bundled services are permissible under fiduciary obligations of trustees - Investments - Loans to members - Whether prohibited under US law]
2018 USALerbakken v Sieloff and Associates [United States - Divorce - Qualified Domestic Relations Order - Whether retirement assets not separated by a qualified Domestic Relations Order protected in bankruptcy]
2018 USARozo v Principal Life Insurance Company [Investments - Guaranteed investment contracts - Whether terms were oppressive and in breach of statutory obligations - Whether asset manager or insurer is a fiduciary]
2018 USAThe New York Times Company v Newspaper and Mail Deliverers'-Publishers' Pension Fund [Multi-employer scheme - Deficit - Withdrawal of employer - Appropriate discount rate to calculate deficit]
11 January 2019
2018 UTMcLarry v The Pensions Regulator [Trustees - Prohibition of trustees by The Pensions Regulator - Standard of proof - Whether fit and proper test applicable]
2018 CAMinistry of Justice v Merry [Pensionable service - Pensionable earnings - Weekend working or overtime - Whether pensionable - Civil service pension]
2018 USAMoreno v Deutsche Bank [Investments - Fees - Investment management fees - Plan sponsor as investment manager - Whether fees reasonable - Settlement agreement]
10 January 2019
Government Actuary's Department: Technical Bulletins  – DWP Pensions Consultations - Autumn 2018
2018 QBR (on the application of Harvey) v Haringey London Borough [Co-habitation - Survivor's pension - Whether refusal to pay a survivor's pension to a cohabitee amounted to discrimination - Discrimination - Judicial review - Local government pension scheme]
2018 UTSalih v The Pensions Regulator [The Pensions Regulator - Regulation - Determination Notice - Prohibition on being trustee - Whether right to privacy before final determination]
9 January 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2018)  – Local Government Pension Scheme: Technical Amendments to Benefits - Government Response to the Consultation
2018 FTT (Tax)McCashin v HMRC [Tax - Income tax - Transfer to overseas scheme - Whether unauthorised payment - Self-invested personal pension - SIPP]
8 January 2019
2018 QBBerkeley Burke SIPP Administration v Financial Ombudsman Service [Self-invested personal pensions (SIPPS) - Investments - Pension freedoms - Whether member can direct investments - Whether SIPP provider must conduct due diligence in addition to that of an independent financial adviser - Whether requirement to carry out due diligence - Whether there must be consistency in ombudsman decisions]
7 January 2019
2018 QBBritish Telecommunications (BT) v Her Majesty's Treasury [Benefits - Government changing benefits of private scheme - Indexation - Indexation of guaranteed minimum pensions - Contracting-out - Public service pension schemes - Mirroring of other schemes - Competition - Whether fair burden to impose on one private company when not applied to other private companies]
2018 CAEvans v South Wales Police [Benefits - Disability pension - Whether police disability should be reduced by equivalent social security benefits when they become payable]
4 January 2019
2018 ChLloyds Banking Group Pensions Trustees v Lloyds Bank (No 2) [Discrimination - Equalisation - Contracting-out - Provision of state pension benefits through a private arrangement - Guaranteed minimum pensions - GMPs - Method of equalisation]
21 December 2018
Pension Protection Fund: Policy Documents  – How Recent Court Judgments Impact s179 Valuations
Department for Work and Pensions: Occupations (Self-employment)  – Enabling Retirement Savings for the Self-employed: Pensions and Long Term Savings Trials
20 December 2018
SI 2018/1396 – The Privacy and Electronic Communications (Amendment) (No 2) Regulations 2018 These Regulations are in the process of being edited.
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 40  – Countdown Bulletin (December 2018)
Department for Work and Pensions: Pensions Ombudsman  – The Pensions Ombudsman:Dispute Resolution Provisions and Widening of Jurisdiction
Pension Protection Fund: Levy Determinations - 2019/20 Pension Protection Levy 2019/20  – Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2019-31 March 2020 The Determination together with the accompanying guidance and appendices have been updated to the December 2018 versions.
19 December 2018
PO-15248  – Ms S [PO-15248] Determinations from September 2018 can be found under "The Pensions Ombudsman" in the Table of Documents
18 December 2018
SI 2018/1366 – The Local Government Pension Scheme (Miscellaneous Amendment) Regulations 2018 These Regulations are in the process of being edited.
Allen & Overy LLP: Pensions Prompt 11 December 2018  – DB Superfunds: A New Option for Legacy Pension Liabilities?
Burges Salmon: Burges Salmon Legal Update 14 December 2018  – A New Regulatory Agenda for the Pensions Sector
House of Commons (October 2014 onwards): Written Statements  – Pensions and Long-term Savings Trials for the Self-employed (18 December 2018)
14 December 2018
Pension Protection Fund: Policy Documents  – 2019/20 Levy Policy Statement
13 December 2018
12 December 2018
Pension Protection Fund: Purple Book  – The Purple Book: DB Pensions Universe Risk Profile (2018) [purple18]
The Pensions Regulator: Guidance - Regulatory Guidance  – DB Superfunds
The Pensions Regulator: Guidance - Other Guidance and Documents  – Transfer Your DB Scheme to a Superfund
The Pensions Regulator: Guidance - Other Guidance and Documents  – Transfer to a DB Superfund
11 December 2018
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) December 2018  – Relief at Source Pension Schemes Newsletter [psn106a]
The Pensions Regulator: S89 Reports December 2018  – The Southern Water Pension Scheme
Department for Work and Pensions: Superfunds  – Consolidation of Defined Benefit Pension Schemes: Public Consultation
10 December 2018
Department for Work and Pensions: Pension Reform (Pensions Dashboard)  – Pensions Dashboards: Working Together for the Consumer
7 December 2018
The Pensions Regulator: Guidance - Regulation and Enforcement  – Master Trust Authorisation: Pursuing a Continuity Option During a Triggering Event Guide
6 December 2018
The Pensions Regulator: Guidance - Regulation and Enforcement  – Master Trust Authorisation: Complying with the Charges Prohibition During a Triggering Event Period
5 December 2018
Draft Regulations – The draft Occupational and Personal Pension Schemes (Amendment etc) (EU Exit) Regulations 2018 (December 2018) This replaces the version published in October 2018 (and contains revisions to the text of regulation 29).
2018 USAManhattan Ford Lincoln v UAW Local 259 Pension Fund [Multi-employer plan - Group plan - Withdrawal of plan sponsor - Employer contributions - Whether withdrawal liability was actuarially justifiable - Appropriate discount rates - Whether 'risk-free' rate is appropriate]
2018 USAPension Benefit Guaranty Corporation v Findlay Industries [Funding - Underfunding - Deficit - Liability to government insurer - Pension Benefit Guaranty Corporation - Debt due to insurer - Successor liability - Whether successor trust is liable - Single-employer plans]
4 December 2018
XPS Pensions: Briefing Note 2018 No. 15  – DC Governance: Under an Ever-Brighter Spotlight
2018 AusAmaca v Latz [Industrial injury - Reduced life expectancy - Damages - Whether damages should include pension expectations during lost years]
2018 USAWengert v Rajendran [Dependent's benefits - Death during the course of divorce proceedings - Conflict of state and federal law]
3 December 2018
2018 USAChendes v Xerox HR Solutions [Administration - Defined contribution plans - Default investments - Whether payment by a default investment engine to an administrator is improper - Whether fiduciary breach]
2018 USAPearce v Chrysler Group LLC Pension Plan [Benefits - Summary plan description - Plan document provisions differ from summary plan description - Whether terms form basis for a claim]
2018 USASacerdote v New York University [Fees - Whether administrators' fees excessive - Extent of duty of fiduciary to minimise fees]
30 November 2018
The Pensions Regulator: Determination Notices 2017/18  – Danapak Flexibles Retirement Benefits Scheme - Determination Notice
The Pensions Regulator: Guidance - Regulation and Enforcement  – Master Trust Authorisation: Identifying and Notifying Triggering Events
29 November 2018
Department for Work and Pensions: DWP Transfer Scheme  – The SFGB (Property, Rights and Liabilities) Transfer Scheme 2019 - Draft Transfer Scheme
28 November 2018
2018 USAHipsher v Los Angeles County Employees Retirement Association [Benefits - Forfeiture of benefits - Felony occurring in the performance of official duties - Whether forfeiture constitutional - Whether breach of contractual rights]
27 November 2018
House of Commons (October 2014 onwards): Debates and Oral Answers  – State Pension (Women Born in the 1950s) (22 November 2018)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 39  – Countdown Bulletin (November 2018)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) November 2018  – Pension Schemes Newsletter 105 [psn105]
26 November 2018
2018 USACommonwealth of Kentucky v Bevin [Pensions reform - Legislation - Constitutional law - Whether pensions reform bill complied with constitutional requirements]
2018 USAHeavenly Hana v Hotel Union & Hotel Industry of Hawaii Pension Plan [Funding - Contributions - Multi-employer plan - Sale and purchase of plan sponsor - Whether successor purchaser continues to be liable for liabilities]
2018 CanLubianesky v Gazdag [Common-law marriages - Unmarried spouses - Co-habitation - Whether pensions sharing applies to unmarried spouses - Divorce - Canada - Human rights]
2018 ChSogefi Filtration v Havard [Procedure - Equal treatment - Rectification - Compromise agreement - Sanctioning of agreement by the court]
23 November 2018
2018 ChCaribonum Pension Trustee v Pelikan Hardcopy Production [Funding - Guarantee by sponsor - Pension Protection Fund levy guarantee - Whether notice by way of a legal opinion can limit extent of guarantee]
2013 ECJDKV Belgium v Association belge des consommateurs Test-Achats [Health insurance - Premiums - Indexation to medical costs - Whether increase in rates imposed by provider contravenes cross-border services requirement of European Union law]
2018 ECJEuropean Commission v Belgium [Citizens of non-EU states - Single permit directive - Cross-border social security rights - Whether Member State can impose requirements additional to the Directive]
2018 ECJInstituto Nacional de la Seguridad Social (INSS) v Crespo Rey [Migrant workers - Contribution periods to social security arrangements - Period of employment in Switzerland - Whether domestic pension should be reduced to take account of periods of employment in Switzerland - Voluntary additional contributions]
2018 SCMcLaughlin [Equal treatment - Survivor's benefits - Social security - Discrimination - Widowed Parent's Allowance - Whether restricted to married and civil partners only - Human rights]
HM Revenue & Customs: Tax Information and Impact Notes (TIINs) July 2018  – Reform of Employer Contributions into Life Assurance and Overseas Pension Schemes Updated for Finance Bill 2018-19
22 November 2018
Norton Rose Fulbright: Commentary November 2018  – Pensions Briefing - Ombudsman Case Review - Ours IS to Reason Why
XPS Pensions: Briefing Note 2018 No. 14  – Implementing IORP II in the UK
Pendragon
Perspective
Art of pensions
Wilmington