| 1 | Contracting out of the state second pension: overview The key points about legislation allowing employers and employees in occupational and personal pension schemes to contract out of the state second pension (and its predecessor SERPS). Contracted-out schemes must comply with specific rules about the alternative benefits they provide outside the state pension system. As well as looking at the current regime, the note briefly considers ongoing problems with guaranteed minimum pensions (GMPs), including plans for equalising GMPs between the sexes, and highlights the abolition of DC contracting-out in April 2012. The government's plans to abolish DB contracting-out are also summarised. | Practice note: overview | Maintained |
| 2 | 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 |
| 3 | Pension rights on a TUPE transfer: a quick guide A quick, practical guide for practitioners advising on how to deal with the pensions rights of employees subject to a business transfer. | Practice note: overview | Maintained |
| 4 | 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 |
| 5 | Pensions: asset purchases The key issues for the seller and buyer in dealing with pensions on an asset purchase including due diligence and post-completion matters. | Practice note: overview | Maintained |
| 6 | Pensions: share purchases This note considers the pensions issues which arise on the sale of a company, including a discussion of the different types of pension arrangements that may exist in the target company and the negotiation of the pensions schedule in the share purchase agreement. | Practice note: overview | Maintained |
| 7 | Contracts: entire agreement clauses A note considering the use of entire agreement clauses to prevent statements or representations that are not set out in a written agreement from having contractual force. It also considers the use of such clauses to restrict liability for claims based on misrepresentation | Practice notes | Maintained |
| 8 | Data protection issues on commercial transactions This note considers how UK data protection legislation affects commercial transactions and, in particular, data relating to employees. | Practice notes | Maintained |
| 9 | Dealing with SSASs in corporate transactions This practice note looks at the main legal and commercial issues that can arise during a corporate transaction in relation to a small self-administered pension scheme (SSAS). | Practice notes | Maintained |
| 10 | Disclosure: acquisitions This note discusses the function of the disclosure letter and the practical aspects of the seller's disclosure exercise in share and asset purchase transactions. | Practice notes | Maintained |
| 11 | Due diligence and post-completion integration: acquisitions This note considers the purpose, scope and practical aspects of a due diligence investigation and post-completion integration on an acquisition. | Practice notes | Maintained |
| 12 | GAD passports and broad comparability: overview This note gives an overview of the issues facing private sector contractors providing a broadly comparable pension scheme as part of a public sector outsourcing. | Practice notes | Maintained |
| 13 | 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 |
| 14 | Managing pensions risk in local authority outsourcing ... This practice note considers how local authorities and contractors share risks and manage their obligations under the Fair Deal guidance and the Best Value Direction 2007 and how they provide for these in the outsourcing agreement. The note provides links to a bulk transfer schedule and compulsory clauses in LGPS admission agreements. Some standard pensions clauses found in outsourcing agreements are set out at the end. | Practice notes | Maintained |
| 15 | Pensions disclosure issues in sales and restructurings This note provides a summary of the issues to be considered both by trustees and companies in managing the disclosure of sensitive information in sales and acquisitions and in other scheme-changing events. | Practice notes | Maintained |
| 16 | Pensions issues in European mergers and acquisitions This practice note examines pensions issues in European mergers and acquisitions, and focuses particularly on the United Kingdom, France, Germany, Italy, Belgium and Spain. | Practice notes | 06-Sep-2011 |
| 17 | Pensions issues on a TUPE transfer A note on the issues that arise in relation to pension arrangements on a relevant transfer which is subject to the Transfer of Undertakings (Protection of Employment) Regulations 2006. For a discussion of the case law affecting this area, see Practice note, TUPE: pensions cases. | Practice notes | Maintained |
| 18 | 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 |
| 19 | 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 |
| 20 | 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 |
| 21 | Pensions: joint ventures This note considers the pension arrangements of employees who will be working for a joint venture or strategic alliance that is being established. | Practice notes | Maintained |
| 22 | Public-sector pension schemes: outsourcing This practice note considers the issues that arise when employees who are members of public-sector pension schemes transfer to the private sector as part of an outsourcing exercise. | Practice notes | Maintained |
| 23 | Public-sector pensions reform tracker This tracker charts the progress of the government's reforms to public-sector pension schemes. It includes details of the Public Service Pensions Bill and the Fair Deal consultation, as well as other significant changes that have already been brought into force. | Practice notes | Maintained |
| 24 | Treatment of pension rights on business transfers in the EEA ... A table summarising how most of the EEA member states treat occupational pension rights on the transfer of a business. | Practice notes | 18-Jun-2007 |
| 25 | TUPE: pensions cases A note setting out key cases in relation to the Acquired Rights Directive and UK implementing legislation. For commentary on pensions issues arising on a TUPE transfer, see Practice note, Pensions issues on a TUPE transfer. | Practice notes | 27-May-2012 |
| 26 | Warranties and indemnities: acquisitions This note considers the use of warranties and indemnities in acquisition agreements. | Practice notes | Maintained |