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Barnett Waddingham
0333 11 11 222

Briefings: Executive pensions

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).

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.

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.

AA and LTA survey - our analysis

We have carried out a survey of how companies are gearing up to assist their high earners mitigate the impact of the tapered AA and the reduced LTA from 6 April 2016.

Annual and Lifetime Allowances - seven steps to success

Considerable changes to pension taxation in recent years will heavily impact high earners. This briefing note details these changes and highlights the seven stage process that employers should follow to avoid unnecessary pension taxation issues.

Specialist advice for senior university staff

There have been substantial recent changes in pensions legislation affecting high-earners. As a result, senior university staff may now face tax charges on their ongoing pension savings.

Current Pensions Issues Autumn 2016

This edition of Current Pensions Issues includes updates on a further deadline extension to HMRC's guidelines on VAT on pension costs, the Treasury's proposal to use DC funds to pay for retirement advice and a review of other current pensions tax issues.

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