| 1 | Closing defined benefit schemes to future accrual: overview This note examines some key issues for employers and trustees connected to an employer proposal to close a defined benefit pension scheme to future benefit accrual. | 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 | Data protection toolkit A toolkit to guide users through PLC's UK, EU, US and international content on data protection. It includes materials on an employer's data protection obligations, data protection issues in the public sector and resources on the Regulation of Investigatory Powers Act 2000. | Practice note: overview | Maintained |
| 4 | IDRP toolkit A toolkit to give pensions practitioners the information needed to set up and manage arrangements to enable people with an interest in the scheme to apply for a decision on a matter in dispute. | Practice note: overview | Maintained |
| 5 | 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 |
| 6 | 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 |
| 7 | 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 |
| 8 | 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 |
| 9 | Disclosure: providing information to members This practice note considers the requirements on trustees and employers to disclose certain information to pension scheme members, prospective pension scheme members, beneficiaries, spouses and civil partners, and recognised trade unions. The note specifically concentrates on the obligations set out in The Occupational Pension Schemes (Disclosure of Information) Regulations 1996 (SI 1996/1655). | Practice notes | Maintained |
| 10 | 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 |
| 11 | 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 |
| 12 | 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 |
| 13 | Managing risk in defined benefit schemes: overview This note explores the reasons why the cost and risks associated with defined benefit pension schemes have increased over recent years, and looks at strategies for employers to manage or reduce this risk. | Practice notes | Maintained |
| 14 | Members' rights to see scheme documents This note outlines the rights of members of occupational pension schemes to see a scheme's governing documents and other material, under relevant legislation and trust law. It also considers the practical implications for trustees when recording decisions, dealing with requests for disclosure and facing scrutiny of their decisions. | Practice notes | Maintained |
| 15 | 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 |
| 16 | Pension schemes: benefits on retirement This note explains the law and practice regarding the key benefits available to members of occupational pension schemes in normal, early or late retirement, including the right to take a tax-free cash lump sum and the situations in which a pension may be commuted in its entirety. In addition, the note provides guidance on the increases that are payable in respect of pensions in payment (indexation), PPF compensation and the benefits available under NEST. | Practice notes | Maintained |
| 17 | Pensions and data protection This practice note considers the main issues that arise for the trustees of occupational pension schemes about data protection. | Practice notes | Maintained |
| 18 | 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 |
| 19 | Recovery of overpayments to pension scheme members A note addressing the issues that can arise when overpayments which have been made to members need to be corrected. | Practice notes | Maintained |
| 20 | Trustee record-keeping requirements This practice note considers the requirements on the trustees of an occupational pension scheme to keep records about the scheme and its members. | Practice notes | Maintained |