The Pensions Law Handbook is the definitive guide to pensions law and practice in the UK with the last edition having won the Wallace Medal for "meritorious work in communicating and explaining legal issues affecting pensions".
This new edition brings the work fully up to date following the changes highlighted below. The work remains a first port of call text providing guidance through the complex web of pensions-related statuses, regulations and case law.
The key developments covered in the new 13th edition are:
-Finance Bill 2016 - Defined contribution governance code of practice - new regulatory reporting requirements
-DC Governance - new regulator reporting requirements
-Merchant Navy Case - s 75 and trustee duties
-Oct 2015 - 30 day vesting
-April 2016 - abolition of contracting out
-April 2016 - tax relief restriction for high earners
-October 2015 - automatic transfer
-Budget Summer 2015 - consulting on completely new tax relief regime
Covers the following:
Pension provision in the UK;
People involved with pensions;
Trustees;
Contracting out;
Employer Insolvency implications for pension schemes;
Protection for early leavers;
Employment issues;
Pensions and divorce;
Discrimination;
Investment;
Funding, deficits and surpluses;
Winding up;
Amendments and scheme reconstruction;
Personal pension schemes;
Automatic enrolment;
Commercial transactions;
Pensions dispute resolution and litigation;
Taxation of registered schemes.
