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Information Sheets

Our Information Sheets are produced on a regular basis by all our practice areas and cover new and topical issues.

Specialist Longevity Expertise
October 2011
ITV recently announced they have entered into the third largest longevity swap ever to be written. In the wake of this latest pensions de-risking exercise we discuss how longevity swaps can add value ...
Mergers and Acquisitions
October 2011
One of the most financially significant aspects of a corporate transaction is often an associated defined benefit (DB) pension scheme deficit. The complexity of the issues involved and the potential f...
Finance Act 2011: Flexible Drawdown
September 2011
On 19 July 2011, the Finance (No. 3) Bill 2010-11 was granted Royal Assent and so was born the Finance Act 2011, bringing with it a new approach to accessing retirement savings – “flexible drawdown”. ...
Auto-Enrolment and Workplace Pension Reform
August 2011
The Pensions Act 2008 laid the foundations for a fundamental change to workplace pensions in the UK. Under the reforms, every employer will be required to automatically enrol their eligible jobholders...
Defined Benefit Scheme Investment Review
August 2011
This paper sets out our approach to an investment review for a typical UK defined benefit pension scheme. The emphasis of our approach is on putting together a review that will be most helpful for the...
Managing Longevity Risk - One Solution
August 2011
A longevity swap allows a scheme to reduce or remove the risk of increased costs if future improvements in life expectancy are greater than anticipated, whilst still retaining control of the investmen...
What's Lurking Beneath the Surface
July 2011
The current turmoil in sovereign debt markets has led investors, quite rightly, to review their holdings of Government debt. Global uncertainty has similarly meant that investors are reviewing their e...
Impact of Pensions on UK Business
July 2011
With companies seemingly pouring ever increasing amounts into their defined benefit pension schemes we have undertaken some independent research into the real impact these arrangements are having on U...
Salary Sacrifice: Pension Contributions
July 2011
Where employees contribute to their employer’s pension arrangement, salary sacrifice offers savings to both employees and the employer. It also fits in well with employers who want to be flexible and ...
Trouble with Rising PMI Costs
June 2011
The ability to offer private medical insurance (PMI) to employees is a major factor in both the recruitment and retention of staff. It also forms a vital part in managing sickness absence, so it’s cle...
Briefing Note on Omnibus 2
June 2011
The draft Omnibus 2 Directive was published on 19 January 2011. If adopted, it will amend the Solvency 2 Directive. This briefing note provides a summary of the proposed changes.