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Barnett Waddingham
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Briefings: November 2018 Archive

What TPR expects of 21st Century trustees

TPR carried out research which identified that many schemes were not being run to the standard expected by TPR. On the back of these findings TPR initiated an education program which was given the name of “21st Century Trusteeship”.

Pension scheme consolidation

Pension consolidation is a broad concept, ranging from simplifying a scheme’s governance structure, to merging with other schemes to take advantage of economies of scale.

How employers can use DB SSASs to reward key employees

Despite the trend to move away from DB in favour of more flexible DC arrangements, employers wanting to maximise provision of benefits for employees without breaching the Annual Allowance and Lifetime Allowance limits may find a DB SSAS suits their needs.

Lloyds: High Court rules on GMP Equalisation

The High Court has published its judgement in the case of Lloyds Banking Group Pension Trustees Limited vs Lloyds Bank plc (and others).

Taxation of pension death benefits

A detailed look at the rules regarding the taxation of pension death benefits with effect from 6 April 2015.

PATHways 93 - Pension Administration Technical Help

Our 93rd edition of PATHways highlights pensions news and legislation that has particular relevance to what we do in pension administration.

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