| 1 | Insurance toolkit A toolkit to guide users through PLC's UK and multi-jurisdictional insurance materials. PLC's UK web services provide some general insurance materials, together with materials on the regulation of the insurance sector in the UK. In addition, some of our UK web services offer sector-specific insurance materials and current awareness updates on insurance-related developments that fall within their scope. PLC Cross-border provides a multi-jurisdictional guide to insurance and reinsurance law in 22 countries. | Practice note: overview | Maintained |
| 2 | Money laundering toolkit All businesses in the regulated sector, including lawyers, accountants and financial institutions, need to be aware of their obligations under the anti-money laundering (AML) regime. Failure to comply with the AML regime could, in the worst case, lead to personal criminal liability. This toolkit guides users through PLC's UK, EU, US and international resources on AML. | Practice note: overview | Maintained |
| 3 | Money purchase pension schemes: overview This practice note examines the key points about occupational money purchase schemes, also known as defined contribution (or DC) schemes. As well as looking at the differences between trust-based and contract-based DC schemes, the note considers tax rules about DC benefits, age discrimination issues and contracting-out. A summary is also included of the key differences in the legal and regulatory treatment of defined benefit (DB) schemes and DC schemes. | Practice note: overview | Maintained |
| 4 | Overview of pension schemes in the public sector This note provides an overview of pension schemes in the public sector. It looks at the four main statutory schemes: the Local Government Pension Scheme, the Principal Civil Service Pension Scheme, the National Health Service Pension Scheme and the Teachers' Pension Scheme. It also provides an overview of trust-based pension schemes that operate in the broader public-sector arena, like the Universities Superannuation Scheme and the Social Housing Pension Scheme. | Practice note: overview | Maintained |
| 5 | Pensions in the UK: overview An overview of the pensions system in the United Kingdom. The note summarises the different types of pension arrangements available in the UK and looks at the legal and regulatory framework, as well as the tax rules applying and the regime for contracting-out of the state second pension. Typical provisions seen in a pension scheme's governing deed are discussed, along with brief details of the pensions aspects of corporate transactions. Finally, the note comments on key legislative materials and reforms in the pipeline. | Practice note: overview | Maintained |
| 6 | UK Corporate Governance Code: overview This note provides an overview of the UK Corporate Governance Code. | Practice note: overview | Maintained |
| 7 | EU law and its interpretation in the UK An outline of the EU legislative process and its interpretation in the UK. | Practice notes | Maintained |
| 8 | 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 |
| 9 | Moving from trust-based to contract-based defined ... This note examines the key considerations and statutory restrictions affecting employers and trustees who are looking to close their trust-based defined contribution arrangements and offer a contract-based arrangement instead. It includes guidance on the roles played by the employer and trustees, the processes required to effect the change (including consultation and amendment requirements) and issues arising after the change (such as transfer options for members or winding-up). | Practice notes | Maintained |
| 10 | Paying contributions to a DC pension scheme This practice note considers the legal requirements relating to contributions payable by employers and employees to money purchase or defined contribution (DC) pension schemes. The note also looks at the circumstances in which trustees and pension providers are obliged to make a report to the Pensions Regulator about the late payment of contributions. | Practice notes | Maintained |
| 11 | Pensions Act 2007: summary of key points A summary of the main changes introduced in the Pensions Act 2007. Among other things, the legislation increased state pension ages, provided for the basic state pension to increase by reference to earnings, eased the qualifying criteria, and reformed the contracting-out regime. | Practice notes | Maintained |
| 12 | Pensions for employment lawyers An outline of the pensions issues that may be encountered by employment lawyers in their practice. The note explains the various types of pension schemes and their tax treatment, as well as looking at the pensions aspects of transactions. Links are also given to further practice notes dealing with pensions in the employment contract, compensation for pension loss, changing pensions terms and discrimination in providing pensions. | Practice notes | Maintained |
| 13 | Pensions for finance lawyers An introduction to pension provision in the UK and how an occupational pension scheme can affect the work of a finance lawyer. | Practice notes | 07-Jan-2010 |
| 14 | Regulated activities: establishing, operating or winding up a ... A discussion of the regulated activities of establishing, operating or winding up a stakeholder pension scheme or a personal pension scheme, as well as the exclusions and exemptions that are applicable. | Practice notes | Maintained |
| 15 | Resolving ambiguities in legislation This practice note discusses the tools available to those who have to apply an ambiguous piece of legislation. | Practice notes | Maintained |
| 16 | Stakeholder pensions This practice note looks at stakeholder pensions. The legal requirement on an employer to designate a stakeholder pension scheme was abolished with effect from 1 October 2012. But an existing stakeholder scheme can continue in operation for the time being and this note considers what these schemes are, how they were established and regulated, and the obligations they imposed on employers. | Practice notes | Maintained |
| 17 | Statutory interpretation and the doctrine of precedent An outline of the English court system, the doctrine of precedent, and the rules of statutory interpretation. | Practice notes | Maintained |
| 18 | Who is "connected" or "associated"? This practice note considers the statutory provisions relating to "connected" and "associated" parties and examines their impact in the pensions context. | Practice notes | Maintained |