| 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 | CPI/RPI: a quick guide A quick guide to the government's decision to change the statutory minimum basis for calculating annual pension increases and revaluing deferred pensions so it reflects changes in the Consumer Prices Index (CPI) rather than the Retail Prices Index (RPI). | 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 | Increase in minimum pension age: a quick guide A quick guide to the increase in normal minimum pension age, which came into effect on 6 April 2010. | Practice note: overview | Maintained |
| 6 | 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 |
| 7 | Pension sharing on divorce: an overview This practice note provides an overview of the effect of pension-sharing orders on tax-registered occupational pension arrangements. For a full discussion of these issues, and detailed legislative references, see Practice note, Pension sharing on divorce: a practical guide for trustees. | Practice note: overview | Maintained |
| 8 | Contracting-out: dealing with the abolition of protected rights This note covers practical and legal issues affecting sponsoring employers and trustees of contracted-out defined contribution (DC) occupational pension schemes as they deal with issues arising from the abolition of protected rights from 6 April 2012. It highlights events straddling 6 April 2012, such as death claims, transfers, bankruptcy, serious ill-health claims and short-service refunds. It also sets out some practical issues affecting disclosure requirements for appropriate personal pension schemes. | 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 | Drawdown pension arrangements This note examines the new drawdown pension options available to members of money purchase pension arrangements since the start of the 2011/12 tax year. As well as considering the requirements for capped and flexible drawdown, the note covers the tax treatment of death benefits paid when an individual with a drawdown pension arrangement dies and looks at whether defined benefit (DB) schemes might want to introduce partial drawdown options for members with money purchase benefits. | Practice notes | Maintained |
| 11 | Early leavers: preservation and revaluation requirements This practice note examines the statutory requirements relating to the preservation of early leavers' benefits in occupational pension schemes, and considers changes to the revaluation of deferred pensions which came into effect on 6 April 2009. | Practice notes | Maintained |
| 12 | Forfeiture of occupational pension benefits This note considers the statutory and common law regime applying to forfeiture and other alienation of benefits from an occupational pension scheme. | Practice notes | Maintained |
| 13 | Ill-health early retirement pensions This practice note considers the circumstances in which members of occupational pension schemes may qualify for ill-health early retirement pensions, and looks at various issues that arise for trustees and employers in deciding whether to award them. | Practice notes | Maintained |
| 14 | 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 |
| 15 | 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 |
| 16 | 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 |
| 17 | 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 |
| 18 | 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 |
| 19 | Pension sharing on divorce: a practical guide for trustees This practice note explains the effect of pension-sharing orders on tax-registered occupational pension arrangements, and considers the steps trustees must take to comply with the legislation. | Practice notes | Maintained |
| 20 | Pensions Bill 2013: a guide A guide to the main provisions of the Pensions Bill 2013, covering ongoing changes. | Practice notes | Maintained |
| 21 | 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 |
| 22 | Transfer values This note examines the current legislation relating to cash equivalent transfer values offered by defined benefit pension schemes, including the changes that came into effect on 1 October 2008. | Practice notes | Maintained |