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Barnett Waddingham
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Briefings: Executive pensions

Lifetime Allowances and Life Cover through Excepted Group Life Policy

From 2019/20 the LTA will be £1,055,000 and there's been a continued increase in the use of EGLPs for employees who already have a high level of benefit in a registered scheme. This briefing talks about an important change to eligible beneficiaries.

Accounting for pension costs - survey of universities’ disclosures as at 31 July 2018

We are pleased to present the results of our eighth survey of the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes.

AA and LTA changes - key points you need to know

This briefing highlights the key changes to the annual allowance (AA) and lifetime allowance (LTA) that came into force from 6 April 2016.

Cost management in the LGPS and the 2019 valuation outlook

The 2019 formal valuations for the English and Welsh funds in the Local Government Pension Scheme (LGPS) are fast approaching and preparation is key. As if there wasn’t enough to do already, the cost control mechanism has been triggered.

Current Issues in Pensions Financial Reporting - 31 December 2018

The key financial assumptions required for determining pension liabilities under the Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed) are the discount rate and the rate of future inflation.

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.

Current Issues in Pensions Financial Reporting - 30 September 2018

Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 30 September 2018.

Current Issues in Pensions Financial Reporting - 30 June 2018

Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).

Current Issues in Pensions Financial Reporting - 31 March 2018

Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).

Lifetime Allowances and Life Cover through Excepted Group Life Policy

Since the Lifetime Allowance (LTA) reduced again to £1 million at 6 April 2016, there has been an increase in the use of excepted group life policies (EGLPs) for employees who already have a high level of benefit in a registered pension scheme.

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