| 1 | Challenging the Pensions Regulator: Tribunal procedure This note covers at the practice and procedure of the Upper Tribunal (Tax and Chancery chamber) when dealing with appeals against Pensions Regulator determinations. It considers who can make a reference to the Tribunal, the various stages of the appeal, and the Tribunal's jurisdiction and case management powers. | Practice note: overview | Maintained |
| 2 | Conflicts of interest toolkit A toolkit giving pensions practitioners the standard documents needed to set up a pension scheme's conflict of interest policy and enable the trustees to manage any conflicts which arise. | Practice note: overview | Maintained |
| 3 | Pension trustee investment powers and duties: a quick guide The main points relating to investment of scheme assets by pension trustees, summarising the powers and duties arising under scheme rules, general trust law and legislation. For links to our range of more detailed practice notes on the topics covered, see the further reading section. | Practice note: overview | Maintained |
| 4 | Pensions Regulator: contribution notices: a quick guide A quick guide to the power of the Pensions Regulator to issue a contribution notice under the Pensions Act 2004. | Practice note: overview | Maintained |
| 5 | Pensions Regulator: Determinations Panel procedure This note covers the key points you need to consider if you are dealing with determinations made on behalf of the Pensions Regulator, including the procedures for making representations to the Determinations Panel and practical points about the role of the Regulator's case teams and dealing with evidence and timing (taking account of the new procedures published in January 2013). | Practice note: overview | Maintained |
| 6 | Pensions Regulator: financial support directions: a quick ... A quick guide to the power of the Pensions Regulator to impose a financial support direction under the Pensions Act 2004. | Practice note: overview | Maintained |
| 7 | Pensions Regulator: overview This practice note provides an overview of the role and responsibilities of the Pensions Regulator, including a brief summary of its statutory powers under the Pensions Act 2004. | Practice note: overview | Maintained |
| 8 | Pensions Regulator: restoration orders: a quick guide A quick guide to the power of the Pensions Regulator to make a restoration order under the Pensions Act 2004. | Practice note: overview | Maintained |
| 9 | Auto-enrolment: a guide to using the Pensions Regulator's ... A guide to the standard-form employer letter templates published by the Pensions Regulator. The templates are intended to enable an employer to discharge its statutory duty to provide information to its workers about pension auto-enrolment. | Practice notes | Maintained |
| 10 | Auto-enrolment: the default option in DC pension schemes: a ... The main points arising from the DWP guidance issued in May 2011 in relation to the default option in DC schemes used for auto-enrolment. | Practice notes | Maintained |
| 11 | Conflicts of interest: Should the finance director be a trustee? The thrust of recent pensions legislation has been to give greater powers to trustees of pension schemes. The Pensions Regulator considers trustees should take a more independent position with the sponsoring employer and act like a creditor - meaning more negotiations between trustees and the employer. This note looks at the conflict of duty that can arise for the individuals concerned, and identifies the factors that companies and individuals should take into account when deciding whether a director or other senior officer should be a pension trustee. It supplements Regulator guidance on conflicts of interest. | Practice notes | Maintained |
| 12 | Debt equity swaps: can banks be liable for financial support ... This practice note examines the risk that the Pensions Regulator may order financial support directions against a company's bank, in particular if the bank holds an equity stake in the business. | Practice notes | Maintained |
| 13 | Employer debt and regulated apportionment arrangements ... This practice note examines the use of regulated apportionment arrangements under the employer debt regime and comments on some key issues arising in practice. | Practice notes | Maintained |
| 14 | Hard times: pensions implications of the ongoing financial ... This note highlights the continuing implications of the harsh financial climate in 2010 for defined benefit and defined contribution pension schemes. It considers the practical steps that trustees and employers may take in dealing with the legal and regulatory issues arising, with links to related information. | Practice notes | 25-Feb-2010 |
| 15 | Investment issues in DC pension schemes This note considers the issues arising for trustees and employers in relation to investment of assets in defined contribution pension schemes, including how to define responsibilities, managing delegation, dealing with member investment choice and default funds, communications, decumulation and the importance of employer engagement. These issues are becoming all the more important in the light of auto-enrolment. Trust and contract-based schemes are covered and compared, highlighting the key aspects of the legal and regulatory investment regimes and summarising the relevant best practice guidelines. | Practice notes | Maintained |
| 16 | Key topics citator A "reverse" citator setting out the main legislative provisions, regulatory materials, leading cases and determinations of the Pensions Ombudsman for some key topics in occupational pensions. Links are also included to the main PLC Pensions materials available for each topic. | Practice notes | Maintained |
| 17 | Pension scheme trustees and conflicts of interest and duty This note considers the law and practice relating to conflicts of interest and/or duty of trustees in the context of pension schemes. It covers the case law and legislation on the general rule against conflicts, exceptions to the rule and the consequences of conflicts. This includes consideration of the key issues arising in relation to pension schemes and a summary of the guidance from the Pensions Regulator. Fenner Moeran, 3 Stone Buildings | Practice notes | Maintained |
| 18 | Pensions Bill 2013: a guide A guide to the main provisions of the Pensions Bill 2013, covering ongoing changes. | Practice notes | Maintained |
| 19 | Pensions Regulator powers: practical issues for company ... This practice note examines some practical issues for company directors arising from recent changes to the "moral hazard" or "anti-avoidance" powers of the Pensions Regulator. | Practice notes | Maintained |
| 20 | Pensions Regulator: anti-avoidance powers This practice note describes the powers of the Pensions Regulator to issue contribution notices, financial support directions and restoration orders, including changes to these powers introduced by the Pensions Act 2008. It does not consider the clearance procedure, which is the subject of a separate practice note. | Practice notes | Maintained |
| 21 | Pensions Regulator: clearance applications This practice note discusses when clearance from the Pensions Regulator may be required, the types of clearance available and how to apply for clearance. It also comments on the main issues that arise in practice. | Practice notes | Maintained |
| 22 | Pensions Regulator: employer reporting requirements This practice note considers the requirements on employers that sponsor or participate in occupational pension schemes to report certain matters to the Pensions Regulator. The requirements were introduced by the Pensions Act 2004. This practice note considers employers' reporting requirements. For information on trustees' reporting requirements, see Practice note, Pensions Regulator: trustee reporting requirements. | Practice notes | Maintained |
| 23 | Pensions Regulator: trustee reporting requirements This practice note considers the requirements on pension scheme trustees to report certain matters to the Pensions Regulator, including the obligation to "whistleblow" in some circumstances. These obligations were introduced by the Pensions Act 2004. This practice note considers trustee reporting requirements. For information on employers' reporting requirements, see Practice note, Pensions Regulator: employer reporting requirements. | Practice notes | Maintained |