Description
Bloomsbury Professional Pensions Law Handbook 14th Edition by Cms Pensions Team
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. 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 Appendix Summary of the provisions of the Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 (SI 2013/2734) (the Disclosure Regulations ), and other requirements to disclose information in relation to registered occupational pension schemes