The practice notes that are currently available on PLC Pensions are listed below under the relevant topic. The notes can also be viewed by clicking on the relevant subject in the Topic box on the PLC Pensions homepage and then selecting the "Practice notes" tab.
Disclosure: providing information to members (www.practicallaw.com/1-227-0952).
Hard times: pensions implications of the ongoing financial crisis (www.practicallaw.com/1-501-3695).
Pensions and data protection (www.practicallaw.com/9-224-0329).
Pensions disclosure issues in sales and restructurings (www.practicallaw.com/5-525-6130).
Trustees' record-keeping requirements (www.practicallaw.com/9-206-8994).
Auto-enrolment and new employer pension duties: a quick guide (www.practicallaw.com/1-500-4035).
Auto-enrolment and new employer pension duties: overview (www.practicallaw.com/4-500-1097).
Auto-enrolment and new employer pension duties: qualifying schemes (www.practicallaw.com/8-506-4714).
Pensions Regulator: Determinations Panel procedure (www.practicallaw.com/2-382-1085).
Challenging the Pensions Regulator: Tribunal procedure (www.practicallaw.com/3-382-0146).
Claims against directors of corporate trustees (www.practicallaw.com/2-384-2498).
Construction of pension scheme documents: a quick guide (www.practicallaw.com/4-523-8288).
Hastings-Bass: the principle in Re Hastings-Bass (www.practicallaw.com/0-383-5719).
Limitation of actions against trustees (www.practicallaw.com/2-384-4237).
Members' rights to see scheme documents (www.practicallaw.com/4-224-2967).
Rectifying mistakes in scheme documents (www.practicallaw.com/0-232-1952).
The construction of pension scheme documents (www.practicallaw.com/1-383-2522).
Appeals to the United Kingdom Supreme Court (www.practicallaw.com/6-386-7241).
An introduction to Judicial Review (www.practicallaw.com/1-376-4820).
Costs in pensions litigation (www.practicallaw.com/5-383-9017).
Jackson LJ's Review of Civil Litigation Costs: Final Report (www.practicallaw.com/2-501-2596).
Limitation periods: an overview (www.practicallaw.com/3-107-4908).
Pension schemes: multi-party litigation: overview (www.practicallaw.com/5-382-1852).
An introduction to Solvency II (www.practicallaw.com/4-503-8166).
Cross-border pension schemes (www.practicallaw.com/9-206-1087).
Pensions issues for internationally mobile employees (www.practicallaw.com/0-238-2974).
Pensions issues in European mergers and acquisitions (www.practicallaw.com/1-383-6704).
Reform of the IORP Directive: an overview (www.practicallaw.com/7-522-3068).
The EU legislative process (www.practicallaw.com/0-201-8140).
Discrimination: key concepts (pre-October 2010) (www.practicallaw.com/2-200-2124).
Equality Act 2010: employment implications (www.practicallaw.com/7-383-0006).
Pensions: age discrimination (www.practicallaw.com/9-203-2274).
Pensions and discrimination claims (www.practicallaw.com/3-208-8985).
Pensions aspects of the Equality Act 2010: overview (www.practicallaw.com/1-500-1305).
Consulting with employees on pension changes (www.practicallaw.com/9-203-2009).
Employer debt: a quick guide (www.practicallaw.com/4-522-5219).
Employer pension schemes: a quick guide (www.practicallaw.com/6-382-8443).
Employer debts in multi-employer pension schemes (www.practicallaw.com/7-382-6288).
Executive pension provision: current market practice (www.practicallaw.com/7-206-3983).
Hard times: pensions implications of the ongoing financial crisis (www.practicallaw.com/1-501-3695).
Liability management exercises and inducements (www.practicallaw.com/0-385-9734).
Money-purchase pension schemes: overview (www.practicallaw.com/8-422-1664).
Multi-employer pension schemes (www.practicallaw.com/4-206-0962).
Notifiable events: quick guide (www.practicallaw.com/8-379-9411).
Overview of information and consultation obligations in employment (www.practicallaw.com/1-375-8975).
Paying contributions to a DC pension scheme (www.practicallaw.com/2-521-7625).
Pensions for finance lawyers (www.practicallaw.com/9-202-3081).
Pensions Regulator: employer reporting requirements (www.practicallaw.com/8-205-3969).
Restructuring final-salary schemes (1): options for employers (www.practicallaw.com/9-376-6603).
Restructuring final-salary schemes (2): implementing the changes (www.practicallaw.com/6-384-3467).
Should the finance director be a pension trustee? (www.practicallaw.com/0-381-9663)
The Combined Code: overview (www.practicallaw.com/7-107-4261).
Actuarial valuations: key points for pensions lawyers (www.practicallaw.com/1-520-2870).
Contingent assets: recent market practice (www.practicallaw.com/5-206-7963).
Hard times: pensions implications of the ongoing financial crisis (www.practicallaw.com/1-501-3695).
How to identify a company in financial difficulty (www.practicallaw.com/9-385-3638).
Investment issues in DC pension schemes (www.practicallaw.com/3-516-9983).
New UK financial services regulatory structure: a quick guide (www.practicallaw.com/7-503-5430).
Pension Protection Fund: contingent asset requirements (www.practicallaw.com/0-206-6961).
Pension Protection Fund: levies (www.practicallaw.com/8-219-9962).
Pension scheme investment: trustees' duties (www.practicallaw.com/3-203-9947).
Pension trustee investment powers and duties: a quick guide (www.practicallaw.com/9-518-1270).
Scheme-specific funding: a quick guide to the process and parties (www.practicallaw.com/2-525-0846).
Scheme-specific funding: current issues in practice (www.practicallaw.com/7-382-9908).
Internal dispute resolution procedure (IDRP): guide to reforms (www.practicallaw.com/3-380-9403).
Internal dispute resolution procedure (www.practicallaw.com/1-205-6264).
Contracting out of the state second pension: overview (www.practicallaw.com/5-504-9541).
Disclosure: providing information to members (www.practicallaw.com/1-227-0952).
Drawdown pension arrangements (www.practicallaw.com/4-507-1900).
Early leavers: preservation and revaluation requirements (www.practicallaw.com/2-385-1322).
Forfeiture of occupational pension benefits (www.practicallaw.com/7-500-3151).
Ill-health early retirement pensions (www.practicallaw.com/8-224-7005).
Increase in minimum pension age: a quick guide (www.practicallaw.com/6-501-0915).
Money-purchase pension schemes: overview (www.practicallaw.com/8-422-1664).
Paying contributions to a DC pension scheme (www.practicallaw.com/2-521-7625).
Pension schemes: benefits on retirement (www.practicallaw.com/5-502-1740).
Pension sharing on divorce: an overview (www.practicallaw.com/0-380-1663).
Pension sharing on divorce: a practical guide for trustees (www.practicallaw.com/4-376-6691).
Transfer values: a guide to the reforms (www.practicallaw.com/6-383-2421).
A guide to PLC's insurance materials (www.practicallaw.com/6-503-2106).
Executive pension provision: current market practice (www.practicallaw.com/7-206-3983).
Money-purchase pension schemes: overview (www.practicallaw.com/8-422-1664).
Paying contributions to a DC pension scheme (www.practicallaw.com/2-521-7625).
Pensions in the UK: overview (www.practicallaw.com/2-235-7983).
Pensions law: training materials for new joiners (www.practicallaw.com/0-503-0266).
Resolving ambiguities in legislation (www.practicallaw.com/5-384-0370).
Statutory interpretation and EC law (www.practicallaw.com/9-107-4972).
The Combined Code: overview (www.practicallaw.com/7-107-4261).
UK Corporate Governance Code: overview (www.practicallaw.com/9-502-0734).
Who is "connected" or "associated"? (www.practicallaw.com/9-422-3889)
EAT practice and procedure: overview (www.practicallaw.com/3-376-4664).
Employment tribunal practice and procedure: overview (www.practicallaw.com/7-376-2130).
Pensions Ombudsman: overview (www.practicallaw.com/5-203-2515).
Pensions Ombudsman: remedies (www.practicallaw.com/8-338-8952).
Tax appeals: overview of tribunal system from 1 April 2009 (www.practicallaw.com/9-376-5180).
The Financial Ombudsman Service (www.practicallaw.com/9-207-5975).
Pension Protection Fund: assessment periods (www.practicallaw.com/8-381-0847).
Pension Protection Fund: compensation (www.practicallaw.com/0-376-6160).
Pension Protection Fund: contingent asset requirements (www.practicallaw.com/0-206-6961).
Pension Protection Fund: entry requirements (www.practicallaw.com/6-242-2953).
Pension Protection Fund: levies (www.practicallaw.com/8-219-9962).
Pension Protection Fund: overview (www.practicallaw.com/7-205-4460).
How schemes can reduce their risk-based levy (www.practicallaw.com/3-385-0794).
Calculating pensions loss on termination of employment (www.practicallaw.com/0-209-0956).
Consulting with employees on pension changes (www.practicallaw.com/9-203-2009).
Directors' remuneration: corporate governance issues (www.practicallaw.com/8-107-4675).
Directors' service agreements and regulatory issues (www.practicallaw.com/0-200-3271).
Executive pension provision: current market practice (www.practicallaw.com/7-206-3983).
Implied terms in employment contracts (www.practicallaw.com/9-200-2045).
Overview of information and consultation obligations in employment (www.practicallaw.com/1-375-8975).
Pensions for employment lawyers (www.practicallaw.com/0-200-2530).
Pensions in the employment contract (www.practicallaw.com/8-208-8983).
Good governance in DC schemes: where are we now? (www.practicallaw.com/0-518-1991).
Hard times: pensions implications of the ongoing financial crisis (www.practicallaw.com/1-501-3695).
Pensions Regulator: anti-avoidance powers (www.practicallaw.com/2-205-4995).
Pensions Regulator: clearance applications (www.practicallaw.com/2-205-5042).
Pensions Regulator: contribution notices: a quick guide (www.practicallaw.com/2-501-0804).
Pensions Regulator: Determinations Panel procedure (www.practicallaw.com/2-382-1085).
Pensions Regulator: employer reporting requirements (www.practicallaw.com/8-205-3969).
Pensions Regulator: financial support directions: a quick guide (www.practicallaw.com/9-501-0805).
Pensions Regulator: overview (www.practicallaw.com/3-203-0447).
Pensions Regulator: restoration orders: a quick guide (www.practicallaw.com/7-501-0806).
Pensions Regulator: trustee reporting requirements (www.practicallaw.com/5-204-1223).
Companies Act 1985: When was it repealed? (www.practicallaw.com/9-366-4987)
Companies Act 2006: Overview (www.practicallaw.com/4-204-0200).
Companies Act 2006 - When did it come into force? (www.practicallaw.com/0-370-8957)
Declaration of directors' interests: Companies Act 2006 (www.practicallaw.com/5-202-4474).
Deregulatory review: state of play (www.practicallaw.com/6-380-0552).
Directors' duties: Companies Act 2006 (www.practicallaw.com/2-203-1391).
Directors' liabilities: Companies Act 2006 (www.practicallaw.com/5-203-0413).
Equality Act 2010: employment implications (www.practicallaw.com/7-383-0006).
Finance Act 2011: pensions provisions: a quick guide (www.practicallaw.com/6-517-1569).
Finance Act 2009: pensions provisions (www.practicallaw.com/0-386-1303).
Financial Assistance Scheme (FAS): overview (www.practicallaw.com/6-386-0895).
Pensions Act 2007: summary of key points (www.practicallaw.com/8-375-9429).
Pensions Act 2008: a guide (www.practicallaw.com/7-383-0110).
Pensions Act 2008: key points (www.practicallaw.com/3-384-3015).
Pensions Bill 2011: overview (www.practicallaw.com/2-504-5144).
Pensions Bill 2013: a guide (www.practicallaw.com/4-524-5825).
Pensions tax: relaxing the requirements to take benefits by age 75 (www.practicallaw.com/0-504-9237).
Perpetuities and Accumulations Act 2009: how the law has changed (www.practicallaw.com/6-386-6091).
Perpetuities and trusts: overview (www.practicallaw.com/5-383-8796).
Post-election 2010: implications for pensions law (www.practicallaw.com/2-502-0412).
GAD passports and broad comparability: overview (www.practicallaw.com/8-501-1301).
Local government in England: functions (www.practicallaw.com/1-516-9253).
Local government in England: governance and decision-making (www.practicallaw.com/9-516-9254).
Local government in England: structure (www.practicallaw.com/0-506-3780).
Managing pensions risk in local authority outsourcing transactions (www.practicallaw.com/5-382-4153).
Overview of pension schemes in the public sector (www.practicallaw.com/8-383-4688).
Public-sector pension schemes: outsourcing (www.practicallaw.com/8-205-6270).
Hard times: pensions implications of the ongoing financial crisis (www.practicallaw.com/1-501-3695).
Liability management exercises and inducements (www.practicallaw.com/0-385-9734).
Pensions disclosure issues in sales and restructurings (www.practicallaw.com/5-525-6130).
Pensions: intra-group reorganisations (www.practicallaw.com/4-201-8553).
Risk sharing and standard wording in outsourcing transactions (www.practicallaw.com/5-382-4153).
Data protection issues on commercial transactions (www.practicallaw.com/5-200-2146).
Dealing with SSASs in corporate transactions (www.practicallaw.com/4-382-5191).
Due diligence and post-completion integration: acquisitions (www.practicallaw.com/6-107-3752).
Pensions disclosure issues in sales and restructurings (www.practicallaw.com/5-525-6130).
Pensions issues on a TUPE transfer (www.practicallaw.com/9-500-2344).
Pensions Regulator: anti-avoidance powers (www.practicallaw.com/2-205-4995).
Pensions Regulator: clearance applications (www.practicallaw.com/2-205-5042).
Pensions Regulator: overview (www.practicallaw.com/3-203-0447).
Pension rights on a TUPE transfer: a quick guide (www.practicallaw.com/1-525-2657).
Pensions: asset purchases (www.practicallaw.com/1-107-3542).
Pensions: share purchases (www.practicallaw.com/1-107-3759).
Warranties and indemnities: acquisitions (www.practicallaw.com/2-107-3754).
Execution of deeds and documents: pre-1 October 2009 (www.practicallaw.com/8-500-3122).
Execution of deeds and documents (www.practicallaw.com/0-380-8400).
Internal dispute resolution procedure (www.practicallaw.com/1-205-6264).
Members' rights to see scheme documents (www.practicallaw.com/4-224-2967).
Rectifying mistakes in scheme documents (www.practicallaw.com/0-232-1952).
Disguised remuneration legislation: impact on pension schemes (www.practicallaw.com/2-508-6988).
Drawdown pension arrangements (www.practicallaw.com/4-507-1900).
Finance Act 2011: pensions provisions: a quick guide (www.practicallaw.com/6-517-1569).
Finance Act 2009: pensions provisions (www.practicallaw.com/0-386-1303).
How share schemes and pensions interact after 6 April 2006 (www.practicallaw.com/0-203-1207).
Increase in minimum pension age: a quick guide (www.practicallaw.com/6-501-0915).
Income tax: anti-avoidance and secondary liability (www.practicallaw.com/3-385-1246).
Paying an annual allowance charge: "scheme pays" mechanism (www.practicallaw.com/0-509-0854).
Pensions accounting for employers: current issues and trends (www.practicallaw.com/4-339-0952).
Pensions issues for internationally mobile employees (www.practicallaw.com/0-238-2974).
Pensions tax: authorised lump-sum payments (www.practicallaw.com/0-376-6607).
Pensions tax: authorised pension payments (www.practicallaw.com/4-380-6324).
Pensions tax: transitional protection (www.practicallaw.com/1-208-3955).
Reducing the annual and lifetime allowances for pension saving (www.practicallaw.com/5-503-6633).
Restricting pensions tax relief: Labour government's plans (www.practicallaw.com/8-501-1339).
Restricting pensions tax relief: anti-forestalling measures (www.practicallaw.com/5-422-1726).
Salary sacrifice arrangements (www.practicallaw.com/6-287-9952).
Amending occupational pension schemes (www.practicallaw.com/4-205-6234).
Appointment, retirement and removal of pension trustees (www.practicallaw.com/8-375-9472).
Bribery Act 2010: corporate hospitality, gifts and expenses (www.practicallaw.com/4-505-3623).
Bribery Act 2010: corporate criminal liability (www.practicallaw.com/5-505-3552).
Bribery Act 2010: facilitation payments (www.practicallaw.com/3-505-3360).
Bribery Act 2010: enforcement: prosecutorial discretion (www.practicallaw.com/6-504-2191).
Bribery Act 2010: toolkit (www.practicallaw.com/9-503-9451).
Directors' duties: Companies Act 2006 (www.practicallaw.com/2-203-1391).
Directors' liabilities: Companies Act 2006 (www.practicallaw.com/5-203-0413).
Disclosure: providing information to members (www.practicallaw.com/1-227-0952).
Hard times: pensions implications of the ongoing financial crisis (www.practicallaw.com/1-501-3695).
Ill-health early retirement pensions (www.practicallaw.com/8-224-7005).
Internal dispute resolution procedure (www.practicallaw.com/1-205-6264).
Member-nominated trustees and directors (www.practicallaw.com/4-205-6253).
Notifiable events: quick guide (www.practicallaw.com/8-379-9411).
Pension scheme trustees and conflicts of interest and duty (www.practicallaw.com/6-508-1187).
Pension scheme investment: trustees' duties (www.practicallaw.com/3-203-9947).
Pension trustee exoneration and indemnity clauses (www.practicallaw.com/2-209-8956).
Pension trustee liability insurance (www.practicallaw.com/6-501-1378).
Pension trustees' duties of care and skill (www.practicallaw.com/4-422-5206)
Pensions Regulator: trustee reporting requirements (www.practicallaw.com/5-204-1223).
Perpetuities and trustee powers (www.practicallaw.com/3-383-8797).
Should the finance director be a pension trustee? (www.practicallaw.com/0-381-9663)
Suspending, prohibiting and disqualifying pension trustees (www.practicallaw.com/2-284-8953).
Trustee record-keeping requirements (www.practicallaw.com/9-206-8994).
Administrative receivership (www.practicallaw.com/1-107-3976).
Company voluntary arrangements (CVAs) (www.practicallaw.com/6-107-3974).
Corporate insolvency: a guide (www.practicallaw.com/8-107-3973).
Employer debt: a quick guide (www.practicallaw.com/4-522-5219).
Employer debts in multi-employer pension schemes (www.practicallaw.com/7-382-6288).
Financial Assistance Scheme (FAS): overview (www.practicallaw.com/6-386-0895).
Pension scheme buyouts and buy-ins (www.practicallaw.com/5-385-3758).
Schemes of arrangement and companies in financial difficulty (www.practicallaw.com/6-107-3988).
Statutory debt on the employer: overview (www.practicallaw.com/3-203-4898).
Winding up an occupational pension scheme (www.practicallaw.com/3-354-0952).
