In this month's edition we look at: Budget 2014 shakes up DC world, Civil partners: Dependants' pensions, Fixed Protection 2014: Final chance and 'S2' series mortality tables.
This commentary looks at some of the main changes announced in the Budget on the 19 March 2014 and how they may affect you and your SSAS.
This commentary looks at some of the main changes announced in the Budget on 19 March 2014 and how they may affect you.
First announced at the start of 2013, the proposed reform of the UK state pension system has been accelerated by the government and is now due to take effect from April 2016.
This briefing provides an indication of who may be affected, explains what the allowances are and what protections may be available.
Collective Defined Contribution was put forward as one of the options in the November 2013 DWP consultation paper ’Reshaping workplace pensions for future generations’.
We analyse historical mortality improvements for pension schemes and the general population and find that recent improvements have been higher for pension schemes.
The latest edition looks at Budget 2014, cessation of contracting-out, publication of The Pensions Regulator and the FCA joint regulatory guide, and auto-enrolment (Earnings Trigger and Qualifying Earnings Band) Order 2014 (SI 2014/623).