Current Pensions Issues Summer 2015

Published by Tyron Potts on

Our most recent quarterly newsletter on current and topical pensions issues can be found below.

In this edition we focus on:

  • the second Budget of 2015, including a tapered reduction in the Annual Allowance for high earners, changes to Pension Input Periods, and a Green Paper on possible reform of pensions taxation
  • governance of Defined Contribution (DC) schemes - in particular the new requirement for an annual statement from the Chair of Trustees
  • The Pensions Regulator’s 2015 Funding Statement and Employer’s guide to the Scheme Funding Code of Practice
  • an update on the end of contracting-out on a salary-related basis from April 2016
  • ‘Section 75’ (Debt on Employer) issues for intra-group secondments