15 October 2019
HM Revenue & Customs: ROPS – Overseas Pensions: ROPS Notification List [rops] List dated 15 October 2019 with 19 schemes added and three removed
14 October 2019
2019 FTT (Tax): Clark v HMRC [Benefits - Surrender of benefits - Surrender of pension - Taxation - Settlement agreement - Employer-financed retirement benefit scheme (EFRBS)]
11 October 2019
Pendragon: Pensions Reference Materials – Statistics and Other Information [stats] Statistics relating to structural tax reliefs and estimated costs and unavailable costs of non-structural tax reliefs added (HMRC Statistics)
10 October 2019
The Pensions Regulator: Guidance - Other Guidance and Documents – Cross-border Schemes: Guidance in the Event of a No-deal Brexit
2019 USA: Banks v Northern Trust [Litigation - Trustees - Class action - Whether class actions permitted against trustees - United States]
2019 Aus: Dawson v Dawson [Small self-administered pension plan - Trustees - Appointment of replacement trustee - Whether valid - Whether attorney can act as trustee - Australia]
8 October 2019
2019 USA: Caesars Entertainment Corporation v International Union of Operating Engineers Local 68 Pension Fund [Employer - Contributions - Multi-employer plan - Duty to pay contributions following withdrawal of employees]
2019 USA: DeRogatis v Board of Trustees of the Welfare Fund of the International Union of Operating Engineers Local 15 [Benefits - Bad advice to survivor - Whether trustees estopped from denying later claim for benefits - Whether member handbook overrides oral representation]
7 October 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 24 – FPS Bulletin 24 - September 2019 [fpsbull24]
2017 CCC: Arif v Berkeley Burke SIPP Administration Litigation - Group litigation - Self-invested personal pensions - Appropriate court - Whether a group litigation order is appropriate where every claim will need to be considered on its merits]
2019 UT: Chappell v The Pensions Regulator [Contributions - Warning notice - Failure of plan sponsor - Whether abandonment - The Pensions Regulator - Failure to respond - Whether respondent should have extension of time - Procedure]
4 October 2019
House of Commons (October 2014 onwards): Debates and Oral Answers – Business of the House (Women's Pensions) (3 October 2019)
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 49 – Countdown Bulletin (October 2019)
Local Government Pensions Committee: LGPC Bulletin 189 – LGPC Bulletin - September 2019 [lgpcbull189]
2019 Ch: Prudential Assurance and Rothesay Life [Annuities - Transfer of obligations from one insurer to another - Plan approved by regulators and independent experts - Whether the court should approve - Grounds for objection - Whether brand and reputation are valid considerations]
2019 CA: The Pensions Regulator v Workchain [Auto-enrolment - Breach of requirement to auto-enrol employees - Penalties for breach - Whether penalties excessive - Crime]
3 October 2019
Pension Protection Fund: Levy Determinations - 2020/21 Pension Protection Levy 2020/21 – Draft Determination under Section 175(5) of the Pensions Act 2004 in Respect of the Financial Year 1 April 2020-31 March 2021 The associated draft Appendices and Guidance are also included in this update.
2 October 2019
The Pensions Regulator: Guidance - Regulatory Guidance – DB Investment Updated September 2019 to reflect changes arising from The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2018. Please note that these changes are still in the process of being edited.
1 October 2019
Government Actuary's Department: LGPS (Scotland) Guidance 10 September 2019 – Late Retirement
Pendragon: – Spotlight on Pensions: A Guide to Pensions Practice [spotlight] Update includes new material on CMA requirements for consultancy and fiduciary management market, legislative changes to encourage shareholder engagement and cost transparency initiatives
27 September 2019
NEST Corporation: National Employment Savings Trust – Rules of the National Employment Savings Trust [nest rules]
26 September 2019
Pension Protection Fund: Consultation Documents and Responses – The 2020/21 Pension Protection Levy Consultation Document The accompanying draft Determination, Appendices and Guidance will be included in a future Perspective update.
The Pensions Regulator: S89 Reports September 2019 – Moore Stephens Pensions Master Trust and Autoenrolment.co.uk
Pension Protection Fund: Policy Documents – How Recent Court Judgments Impact s179 Valuations Updated on PPF website from September 2019
25 September 2019
The Pensions Regulator: Guidance - Other Guidance and Documents – Record-keeping
20 September 2019
Department for Work and Pensions: DWP Factsheet – Shareholder Rights Directive II Fact Sheet
The Pensions Regulator: S89 Reports September 2019 – Marcus Johnson, Lynda Turner and Andrew Stowers
19 September 2019
Spotlight on Pensions Bulletin: LeGrand View September 2019 – Taxing Times
18 September 2019
XPS Pensions: Briefing Note 2019 No. 13 – Further Changes to SIP Requirements for Trustees
XPS Pensions: XPS Pensions News September 2019 – How Well do You Know Your Members?
17 September 2019
Norton Rose Fulbright: Commentary August 2019 – A Review of the Pensions Regulator's Recent Activities
Norton Rose Fulbright: Commentary September 2019 – New Investment Consultancy and Fiduciary Management Requirements from the Competition and Markets Authority
House of Commons (October 2014 onwards): Written Answers – Insolvency (PPF); Mineworkers' Pension Scheme; Higher Education (Pensions); Local Government Pension Scheme; Judiciary (Occupational Pensions); Mineworkers' Pension Scheme; Pensions (Chronic Illnesses); Money and Pensions Service (Finance); Money and Pensions (Advisory Services); Occupational Pensions (Birmingham Edgbaston); Occupational Pensions (Neath); Occupational Pensions (North Durham); Occupational Pensions (Twickenham); Pensions (Chronic Illnesses); Social Security Benefits (Uprating) (9 September 2019)
House of Lords (October 2014 onwards): Written Answers – Armed Forces (Pensions); Defence Medical Services (Pensions); Investment Returns (Pension Funds); Occupational Pensions (Tax Allowances); Zimbabwe (Pensions) (9 September 2019)
16 September 2019
PO-22943 – Mr S [PO-22943] Determinations from June 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Pension Flexibility - Consultation Document
13 September 2019
Burges Salmon: Burges Salmon Legal Update 9 September 2019 – Box Clever Appeal Decision
2019 USA: Reed v KRON/IBEW Local 45 Pension Plan [Benefits - Survivor - Domestic partner - Whether discrimination - Whether same-sex marriage is required to be recognised]
2019 ECJ: Rohart v Federale Pensioendienst [Reference for a preliminary ruling - Social security - Pension rights under the national pension scheme for employed persons - Refusal to take into account the period of compulsory military service completed by an official of the European Union after taking up his post - Principle of sincere cooperation]
2019 Advertising Standards Authority / Committee of Advertising Practice: Smart Pension
2019 Info Comm: The Pensions Ombudsman: AEA Technology [Pensions Ombudsman - Freedom of Information Act - Request - Failure to respond - Whether repeat request - Whether volume of information disproportionate]
12 September 2019
Department for Education: Occupations (Teachers' Pensions) – Teachers' Pension Scheme - Independent Schools Phased Withdrawal Proposal
2019 QB: Michaelides v Chief Constable of Mersyside Police [Benefits - Mental health - Police - Whether condition derived from service - Duty of appeal board to consider facts]
11 September 2019
2019 FTT (General Regulatory Chamber): EC2 Master v The Pensions Regulator [The Pensions Regulator - Chairman's statement - Breach of requirement - Penalty - Whether appropriate - Quantum of penalty]
2019 EAT: Engel v Ministry of Justice [Discrimination - Equal treatment - Part-time workers - Judges - Comparators - Suitable comparators - Membership of judicial pension scheme]
10 September 2019
House of Commons (October 2014 onwards): Written Answers – Insolvency (PPF); Johnston Press (Insolvency) (Pensions); NHS (Pensions); Local Government Pension Scheme; Local Government Pension Scheme (Yorkshire and the Humber); National Employment Savings Trust Scheme (3 September 2019)
House of Commons (October 2014 onwards): Written Answers – Local Government Pension Scheme (4 September 2019)
House of Commons (October 2014 onwards): Written Answers – Pensions (Tax Allowances); State Retirement Pensions (British Nationals Abroad) (5 September 2019)
House of Commons (October 2014 onwards): Written Answers – State Retirement Pensions (Females) (6 September 2019)
House of Lords (October 2014 onwards): Written Answers – General Practitioners (Nurses) (Pension Scheme); NHS (Pensions) (3 September 2019)
9 September 2019
2019 CA: Langford v Secretary of State for Defence [Benefits - Survivor - Partner - Cohabiting partner - Whether exclusion of partner married to someone else is permissible - Discrimination - Human rights - Public sector schemes]
6 September 2019
2019 Ch: Caribonum Pension Trustees Limited v Pelikan Hardcopy Production AG [Funding - Guarantee by plan sponsor - Whether enforceable against foreign parent of plan sponsor]
2019 Ch: Corsham v Police and Crime Commissioner for Essex [Early retirement and re-employment - Taxation - Whether duty of plan sponsor or employer to advise member of taxation of pension if re-employed]
5 September 2019
House of Commons (October 2014 onwards): Written Answers – Occupational Pensions (2 August 2019)
House of Commons (October 2014 onwards): Written Answers – Higher Education (Pensions) (9 August 2019)
House of Commons (October 2014 onwards): Written Answers – Pensions (State Pension Age); State Retirement Pensions (Females) (16 August 2019)
House of Lords (October 2014 onwards): Written Answers – Pensions (Tax Allowances) (18 July 2019)
House of Lords (October 2014 onwards): Written Answers – Public Sector (Pensions) (19 July 2019)
House of Lords (October 2014 onwards): Written Answers – Doctors (Tax Allowances) (Pensions) (22 July 2019)
Pension Protection Fund: Levy Determinations - 2019/20 2019/20 – A Guide to the Pension Protection Levy 2019/20
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of The Pensions Ombudsman
4 September 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 23 – FPS Bulletin 23 - August 2019 [fpsbull23]
3 September 2019
Local Government Association: TPS Bulletins Bulletin 64 – TPS Bulletin 64 - August 2019 [tpsbull064] We are pleased to announce that the Teachers' Pensions Bulletins are now available on Perspective.
30 August 2019
PO-21243 – Mr R [PO-21243] Determinations from May 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 48 – Countdown Bulletin (August 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) August 2019 – Pension Schemes Newsletter 113 [psn113]
29 August 2019
Local Government Pensions Committee: LGPC Bulletin 188 – LGPC Bulletin - August 2019 [lgpcbull188]
28 August 2019
Government Actuary's Department: LGPS (E&W) Guidance 28 June 2019 – Late Retirement
23 August 2019
Government Actuary's Department: Guidance – Working with GAD on Bulk Transfers Back into a Public Service Pension Scheme Under 'Fair Deal'
The Pensions Regulator: Compliance and Enforcement Updates April - June 2019 – Compliance and Enforcement: Quarterly Bulletin April - June 2019
21 August 2019
Burges Salmon: Burges Salmon Legal Update 1 August 2019 – TPR has Updated its Guide to Investment Governance for DC Trustees
XPS Pensions: Briefing Note 2019 No. 12 – Scheme Funding: TPR's Twelfth Analysis
19 August 2019
Norton Rose Fulbright: Commentary July 2019 – Regulator Ramps Up "Green" Investment Guidance for Revised SIPs
XPS Pensions: Briefing Note 2019 No. 11 – TPR Seeks to Make the Trustee Model Work Better
2019 USA: Kisor v Wilkie [Benefits - War pensions - Retrospectivity of award - Effectiveness of civil service guidance - Whether has the force of law]
15 August 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 22 – FPS Bulletin 22 - July 2019 [fpsbull22]
14 August 2019
2018 USA: Jander v International Business Machines [Investments - Investment in employer's stock - Whether fiduciary obligation to avoid such stock where trustees aware of factors affecting value of stock]
2019 USA: Muri v National Indemnity Company [Investments - Pooled funds - Whether prudent investment - Defined contribution plan - Absence of investment plan - Whether absence of plan indicates imprudence]
9 August 2019
Department for Work and Pensions: Pensions Ombudsman – The Pensions Ombudsman: Dispute Resolution Provisions and Widening of Jurisdiction - Government Response to the Consultation
2019 ECJ: European Commission v Republic of Poland [Retirement ages - Judges - Human rights - Fundamental rights - Whether reduction of retirement ages of judges is breach of fundamental right]
2019 SC: Secretary of State for Work and Pensions v Gubeladze [State pension credit - Social security benefit - Means-tested benefit - European Union - Whether foreign European Union national entitled to benefit]
8 August 2019
Local Government Pensions Committee: LGPC Bulletin 187 – LGPC Bulletin - July 2019 [lgpcbull187]
House of Commons: Investment (Investment Consultants Market) HC 1476 – Pension Costs and Transparency - Twenty-Ninth Report of Session 2017-19
2019 QB: Carter v Chelmsford Crown Court [Benefits - Discrimination - Equal treatment - Survivor's pension - Whether post-retirement spouses can be excluded from benefit - Contingent claims - Whether correct procedure is a claim for declaratory relief or a judicial review - Procedure]
2018 ET: Tomos v Institute and Faculty of Actuaries [Actuaries - Qualification - Equal treatment - Discrimination on grounds of nationality - Whether discrimination in jurisdiction of qualifying state - Time limits for complaint]
2019 Ch: Vannin Capital PCC v RBoS Shareholders Action Group [Disputes - Class actions - Securities class action - Evidence - Post settlement arrangements - Litigation funding - Whether pension fund complainant must disclose evidence -Disclosure]
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Communicating and Reporting Updated to reflect amendments to legislation regarding the provision of information about pooled funds and the bringing together of Pension Wise, the Pensions Advisory Service and the Money Advice Service into the Money and Pensions Service.
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Value for Members Updated to reflect the fact that an industry led body: The Cost Transparency Initiative, has produced standardised templates.
7 August 2019
2018 UT: Department of Work and Pensions v Goulding [State pension credit - Social security - Whether account to be taken of notional personal pension not drawn - Income drawdown plan - Whether to be taken into account - Whether payments from income drawdown are capital or income]
6 August 2019
The Pensions Regulator: Consultation - Consultation Documents 2019 – Draft Guides to Deliver the CMA's Recommendation to Produce Guidance to Trustees of Occupational Pension Schemes on Engaging with Investment Consultants and Fiduciary Managers
The Pensions Regulator: Consultation - Consultation Documents 2019 – Draft Trustee Guide: Tendering for Fiduciary Management Services
The Pensions Regulator: Consultation - Consultation Documents 2019 – Draft Trustee Guide: Tendering for Investment Consultancy Services
The Pensions Regulator: Consultation - Consultation Documents 2019 – Draft Trustee Guide: Setting Objectives for Providers of Investment Consultancy Services
The Pensions Regulator: Consultation - Consultation Documents 2019 – Draft Trustee Guide: Choosing an Investment Governance Model
2019 CA: Granada UK Rental v The Pensions Regulator (Box Clever) [Regulation - Deficits - Funding - Financial support - Obligation of plan sponsor - Regulator's powers - Whether retrospective powers]
5 August 2019
European Union: Council Regulations (EU) 2019/1238 – Regulation (EU) 2019/1238 of the European Parliament and of the Council of 20 June 2019 on a pan-European Personal Pension Product (PEPP)
31 July 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 47 – Countdown Bulletin (August 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) July 2019 – Pension Schemes Newsletter 112 [psn112]
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019) – Consultation on Delivering the Competition and Markets Authority (CMA) Recommendation for Trustee Oversight of Investment Consultants and Fiduciary Managers
30 July 2019
The Pensions Ombudsman: Annual Reports – Annual Report of the Pensions Ombudsman and Pension Protection Fund Ombudsman 2018-2019: Casework Review - Pensions Ombudsman and Casework Review - Pension Protection Fund Ombudsman
29 July 2019
Department of Health and Social Care: Public Service Pensions (Consultations) – NHS Pension Scheme: Proposed Flexibility - Consultation Document
SI 2019/1134 – The Teachers' Pensions Schemes (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update
26 July 2019
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Proposed Merger of the West Midlands Integrated Transport Authority Pension Fund and West Midlands Pension Fund - Policy Consultation
25 July 2019
Spotlight on Pensions Bulletin: LeGrand View July 2019 – Climates Changing Earlier editions can be found under "Commentary" in the Table of Documents
24 July 2019
House of Commons (October 2014 onwards): Written Statements – Consultation on Pensions for NHS Clinicians (23 July 2019)
The Pensions Regulator: Guidance - Code-related Guidance No 13 – Investment Governance
23 July 2019
The Pensions Regulator: Consultation - Consultation Documents 2019 – Industry Consultation: Future of Trusteeship and Governance
Department for Education: Occupations (Teachers' Pensions) – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation Response
18 July 2019
SI 1975/561 – The Social Security and Family Allowances (Polygamous Marriages) Regulations 1975 Added following user request
Barnett Waddingham: Current Issues in Pensions Financial Reporting – 30 June 2019
The Pensions Regulator: Statements – Single Code of Practice Statement
2018 FTT (General Regulatory Chamber): Moore Stephens Master Trust v The Pensions Regulator [Regulation - Defined contribution scheme - Chairman's statement - Whether breach - Whether maximum fine appropriate for trivial breach - Whether legislation is ultra vires]
2019 USA: Ramos v Banner Health [Record-keeping - Administration - Fees - Fiduciary obligations - Whether investment adviser had fiduciary obligations to reduce management costs - Class action - Summary judgment]
2019 USA: Sweda v University of Pennsylvania [Fiduciary duties - Fees - Whether duty to monitor fees - Duty of plan sponsor - Investments - Whether duty to monitor investments]
16 July 2019
House of Commons (October 2014 onwards): Written Statements – Public Service Pensions (15 July 2019)
Local Government Pensions Committee: LGPC Bulletin 186 – LGPC Bulletin - June 2019 [lgpcbull186]
2019 ECJ: European Commission v Tuerck [Transfers - Pensionable service - Years of service - Whether member joining receiving scheme is entitled to credit by value or by service]
2019 A-G: Pensions-Sicherungs-Verein VVaG v Gunther Bauer [Insolvency - Insolvency of plan sponsor - Protection of benefits in insolvency - Level of protection]
Pension Protection Fund: Guidance - Factors (Commutation, Compensation Cap, Early Retirement, Late Retirement and Step-down) – General Information on PPF Factors for Commutation, Early Retirement and Late Retirement Updated July 2019 following publication of various actuarial factors from 1 October 2019
15 July 2019
PO-19320 – Ms R [PO-19320] Determinations from April 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 21 – FPS Bulletin 21 - June 2019 [fpsbull21]
2019 ET: Davda v Institute and Faculty of Actuaries [Actuaries - Qualifications - Discrimination - Whether UK students can be prohibited from taking foreign equivalent examinations - Whether race discrimination - Whether indirect race discrimination]
2019 Ch: PS Independent Trustees v China Shipping [Multi-employer scheme - Insolvency of one of the sponsors - Employer debt - Whether non-segregated scheme can be treated as segregated scheme - Whether joint liability]
2019 Ch: Sheffield v Kier Group [Disputes - Pensions Ombudsman - Jurisdiction - Extent of jurisdiction - Costs awarded by Pensions Ombudsman]
12 July 2019
The Pensions Regulator: Statements – Climate Change Joint Statement
Pension Scams Industry Group (formerly Pension Liberation Industry Group): Code of Practice – Combating Pension Scams - A Code of Good Practice
8 July 2019
Eversheds Sutherland: Speedbrief 5 July 2019 – Public Sector Pensions Speedbrief: Supreme Court Refuses Government Permission to Appeal in Public Sector Age Discrimination Cases
Pension Protection Fund: Guidance - Insolvency Practitioners Note 8 – Situations Involving New or Successor Schemes
5 July 2019
House of Commons (October 2014 onwards): Written Statements – Walker v Innospec Supreme Court Judgment and Response to the Survivor Benefits Review (4 July 2019)
2019 CA: BIC UK v Burgess [Indexation - Inflation proofing - Invalid enhancement of benefits - Whether fault could be corrected by subsequent documentation]
2019 CA: Department of Work and Pensions v Goulding [State pension credit - Status of existing private pension provisions - Whether to be taken into account when dispute in relation to quantum of private pension]
4 July 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 46 – Countdown Bulletin (July 2019)
Department for Digital, Culture Media & Sports/HM Treasury: Investment (Environmental, Social and Governance) – Growing a Culture of Social Impact Investing in the UK
1 July 2019
Eversheds Sutherland: Speedbrief 20 June 2019 – The CMA's Final Order Following its IC and FM Market Investigation
Office for National Statistics: Information & Awareness/Education/Pension Information (Government Actuary/ONS Surveys) – Occupational Pension Schemes Survey, UK: 2018 - Statistical Bulletin
28 June 2019
Eversheds Sutherland: Speedbrief 17 June 2019 – More Updates Needed to Your Scheme's Statement of Investment Principles
Norton Rose Fulbright: Commentary June 2019 – New Standards and Accreditation System for Professional Trustees
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) June 2019 – Pension Schemes Newsletter 111 [psn111]
2019 Aus: Howard v Batistich [Death benefit - Whether unmarried partner entitled to benefits on death of member - Evidence to demonstrate relationship]
27 June 2019
2019 USA: Great-West Life and Annuity Insurance Company v AARP [Insurer - Asset manager - Whether fiduciary obligations to members - Whether charges were excessive]
2019 USA: Piccioli v Teachers' Retirement System [Acquisition of a full pension after one day's service - Retrospective legislation removing such right - Whether legislation constitutional]
25 June 2019
2019 Jer: States Employment Board v Fire and Rescue Service Association [Pensionable salary - Non-pensionable lump sums - Employment - Introduction of new pension scheme - Amendment of scheme from final salary to career average revalued earnings (CARE) scheme - Industrial dispute - Dispute - Dispute resolution arrangements - Whether dispute about pensions amounts to a collective employment dispute - Whether despite between members and employer or members and the government - Procedure]
18 June 2019
Hymans Robertson: Current Issues June 2019 – [Revising the DB funding Code - The Regulator, reviewed - Opinion puts PPF compensation levels in doubt - Ombudsman responds to High Court rebuff -Re-writing history impermissibly - Use of new cost-transparency templates 'strongly encouraged' - HMRC newsletters May 2019]
Pensions Policy Institute: PPI Briefing Note Number 114 – The Gender Pensions Gap - Can it be Closed?
Competition and Markets Authority: Investment (Investment Consultants Market) – The Investment Consultancy and Fiduciary Management Market Investigation Order 2019
2019 Ind: Modern Transportation Consultation Services v Central Provident Fund Commissioner [Railways scheme - Membership - Retired employee returning to work - Whether obligation to become member when working while retired]
17 June 2019
XPS Pensions: XPS Pensions News June 2019 – All Change for Scheme Funding?
14 June 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 20 – FPS Bulletin 20 - May 2019 [fpsbull20]
2019 UT: FE v SSWP (RP) [Australia - State benefits - Whether service abroad counts for accrual for a UK state pension - New state pension (NSP)]
13 June 2019
The Pensions Regulator: Statements – New Shareholder Engagement Requirements for Trustees
2019 FTT (Tax): Franklin v HMRC [Taxation - Pensions liberation - Scam - Unauthorised payments charge - Unauthorised payment surcharge - Whether just and reasonable - Reliance of intermediary's assurances]
2019 Crown Ct: McLoughlin v Chief Constable of West Yorkshire [Benefits - Police pensions - Disability pension - Quantum - Whether reduction of pension properly authorised - Error - Backdating - Extent of backdating - Limitation]
2019 USA: Suburban Teamsters of Northern Illinois Pension Fund v The E Company [Multi-employer plan - Withdrawal of plan sponsor - Withdrawal liability - Failure to pay]
12 June 2019
SSI 2019/204 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Amendment Regulations 2019
2019 CA: Boskovic v Staffordshire Police [Disability - Mental illness - Police - Whether assaults suffered while on duty resulted
in mental illness - Whether mental illness ran in the family - Whether mental illness service related - Whether delay in making claim is a reason for refusing benefit]
2018 UT: Secretary of State for Work and Pensions v N (BB) [Social security - Bereavement benefit - Polygamous marriage - Whether a second wife is entitled to bereavement benefit]
10 June 2019
Local Government Pensions Committee: LGPC Bulletin 185 – LGPC Bulletin - May 2019 [lgpcbull185]
Financial Reporting Council: Accounting Standards FRS 102 – The Financial Reporting Standard Applicable in the UK and Republic of Ireland [frs102] Updated to reflect "Amendments to FRS 102: Multi-employer
defined benefit plans - May 2019".
7 June 2019
The Pensions Regulator: Determination Notices 2018/19 – The Dunnes Stores (Bangor) Limited Management Pension Scheme ("the Scheme") - Determination Notice
The Pensions Regulator: Compliance and Enforcement Updates January - March 2019 – Compliance and Enforcement: Quarterly Bulletin January - March 2019
SI 2019/982 – The Occupational Pension Schemes (Investment and Disclosure) (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
6 June 2019
2019 UT: Kirby v HMRC [Income tax - Closure notices - Whether interest received on bank and building society accounts beneficially owned - Whether liability to tax for pensions receivable
affected by private agreement to share the pensions]
2019 UT: Troudt v Oracle Corporation [Investment - Class action - Fiduciary obligations of asset manager - Limitation -
Fees - Whether excessive fees - Whether fees can increase with funds under management]
2019 UT: Vive-Kananda v The Pensions Regulator [Regulatory breaches - Failure to commission actuarial valuations - Trustees relying on intermediary adviser - Penalties - Fines - Level of fines - Whether mitigating factors]
2019 UT: Wainwright v Commissioner of Taxation [Tax - Australia - Self-administered scheme - Use of funds for personal purposes - Tax consequences]
4 June 2019
HM Revenue & Customs: HMRC Countdown Bulletins (ending of contracting-out) Issue 45 – Countdown Bulletin (May 2019)
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) May 2019 – Pension Schemes Newsletter 110 [psn110]
2019 CA: Deakin v Secretary of State for Defence [Service pensions - Military pensions - Survivor's pension - War widow's pension - Remarriage - Death of second husband - Whether pension to be restored - Whether payable from date of entitlement or date of claim]
2019 Ch: KeyMed v Hillman (Olympus) [Directors' benefits - Establishment of plan - Whether conflict of duty to directors and sponsor - Whether breach of duty to sponsor employer - Whether a trustee of an employee pension scheme, when acting in that capacity, owes duties to the sponsoring company]
28 May 2019
House of Commons (October 2014 onwards): Debates and Oral Answers – Pension Funds (Financial and Ethical Investments) (22 May 2019)
24 May 2019
Pensions Policy Institute: PPI Briefing Note Number 113 – The Impact of Pension Credit Reform for Mixed Age Couples
22 May 2019
Department for Education: Occupations (Teachers' Pensions) – The Teachers' Pension Schemes (Amendment) Regulations 2019 - Government Consultation
21 May 2019
Norton Rose Fulbright: Commentary May 2019 – UK Pensions: Line of Duty - Where Should it be for Employers and Trustees Providing Benefit Information to Terminally Ill Members?
XPS Pensions: Briefing Note 2019 No. 10 – Government Gives Go Ahead to Collective DC Schemes
The Pensions Regulator: Determination Notices 2018/19 – Link Pension Trustees Ltd in relation to McDonald's Franchisees Pension Scheme - Determination Notice
20 May 2019
Department for Work and Pensions: Pension Reform (Security in Retirement/Workplace Pension Reforms) – Tailored Review of The Pensions Regulator
17 May 2019
PO-20080 – Miss D [PO-20080] Determinations from March 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
14 May 2019
Hymans Robertson: Current Issues May 2019 – [GMP equalization: guidance on 'conversion' route - DWP announces dashboards consultation outcome - Retrospective 'levelling down' prohibited despite scheme rule - Extending the ambit of civil partnerships - HMRC newsletters April 2019]
Cabinet Office: Public Service Pensions (Consultations) – Report on proposed amendment to the Civil Service (Other Crown Servants) Pensions Scheme Regulations 2016 (Report 2)
Ministry of Housing, Communities & Local Government (formerly Department for Communities and Local Government): Local Government (2019) – Local Government Pension Scheme: Changes to the Local Valuation Cycle and the Management of Employer Risk - Policy Consultation
10 May 2019
Norton Rose Fulbright: Commentary April 2019 – GMP Conversion: Full Steam Ahead for Equalisation?
XPS Pensions: Briefing Note 2019 No. 9 – GMP Conversion Guidance Published: A Good First Step?
8 May 2019
Firefighters' Pensions England Scheme Advisory Board: FPS Bulletins No 19 – FPS Bulletin 19 - April 2019 [fpsbull19]
2019 Ch: Booth v Mid and West Wales Fire Rescue Authority [Benefits - Pensionable pay - Whether additional duties are pensionable - Whether extended hours are pensionable - Overtime - Firefighters
scheme]
2019 A-G: Safeway v Newton [Normal pension age - Equalisation - Discrimination - Equal treatment - Whether date of equalisation depends on legal formalities]
3 May 2019
PO-13607 – Mr E [PO-13607] Determinations from February 2019 can be found under "The Pensions Ombudsman" in the Table of Documents
2019 USA: Cal Fire Local 2881 v California Public Employees Retirement System [Constitution - Public sector pensions - Whether legislature can abrogate power for members to purchase added years]
2019 USA: Dawson v Steager [Taxation - Exemption from taxation - Whether taxation on pension was constitutional where it applied to federal but not state employees]
2019 Aus: Re Marsella; Marsella v Wareham (No 2) [Trustee - Self-managed pension fund - Death benefit - Conflict of interest of trustee]
SI 2019/906 – The Civil Service (Other Crown Servants) Pension Scheme (Amendment) Regulations 2019 Amendments made by these Regulations are included in this update.
SSI 2019/161 – The Local Government Pension Scheme (Miscellaneous Amendments) (Scotland) Regulations 2019 Amendments made by these Regulations are included in this update.
1 May 2019
Local Government Pensions Committee: LGPC Bulletin 184 – LGPC Bulletin - April 2019 [lgpcbull184]
30 April 2019
Pension Protection Fund: Guidance - Trustees – Important Areas for Trustees' Action: Contingency Planning for Employer Insolvency
HM Revenue & Customs: Newsletters (Pension Schemes Newsletters) April 2019 – Pension Schemes Newsletter 109 [psn109]
The Pensions Regulator: S89 Reports April 2019 – Oxfordshire County Council Pension Fund
2019 Ire: F v M [Divorce - Pensions Adjustment Order - Review of order where there has been a change in circumstances - Whether right to appeal]
2019 Can: Sparks v Holland [Benefits - Disability benefits - Franking - Whether disability benefits deductible from damages for motor accident - Damages - Legislation - Purposive interpretation]
2019 USA: Wilcox v Georgetown University [Fiduciary duty - Management of plan - Whether fees were excessive - Duty to monitor fees and administration - Whether fiduciaries guarantee performance of investments in defined contribution systems - Necessity to demonstrate loss - Whether members have legal standing]
29 April 2019
XPS Pensions: Briefing Note 2019 No. 8 – CMI 2018: A New Parameter to Help Pension Schemes
The Pensions Regulator: Guidance - Detailed Guidance on Pensions Reform – Detailed Guidance for Employers Updated on TPR website in April 2019.
26 April 2019
Allen & Overy LLP: eAlerts April 2019 – Pension Scheme Investing: Keeping Members Informed
Burges Salmon: Burges Salmon Legal Update 15 April 2019 – Amending Occupational Pension Schemes
Burges Salmon: Burges Salmon Legal Update 16 April 2019 – Occupational Defined Contribution Schemes
25 April 2019
Department for Work and Pensions: DWP Guides – Guidance on the Use of the Guaranteed Minimum Pensions (GMP) Conversion Legislation
Department for Work and Pensions: Draft Legislation: Commentary and Consultation (2019) – The draft Equality Act (Age Exceptions for Pension Schemes) (Amendment) Order 2019 - Government Response
Financial Reporting Council: Technical Actuarial Standards - Revised TASs (from 1 July 2017) – Framework for FRC Technical Actuarial Standards [tas framework] Version 2.0 (effective 18 May 2019)
24 April 2019
Pensions Policy Institute: PPI Briefing Note Number 112 – Automatic Enrolment Minimum Contribution Increases and Pay
18 April 2019
Department for Education: Occupations (Teachers' Pensions) – Funding Increases to Teachers' Pensions Employer Contributions - Government Consultation Response
17 April 2019
Department for Work and Pensions/HM Treasury/The Pensions Regulator: Investment (Investment Consultants Market) – Investment Consultants Market Investigation Response
2019 Aus: Babich v South Australian Superannuation Board [Death benefits - Leaving employment - Cessation of membership - Failure to roll-over benefits - Whether right to extend time to roll-over]
16 April 2019
The Pensions Ombudsman: Factsheets – Recoupment in Overpayment Cases: the Pensions Ombudsman is a 'Competent Court'
2019 FTT (Tax): BAV-TMW-Globaler-Immobilien Spezialfonds v HMRC [Taxation - Income tax - Investments - European Union registered pension plans - Whether necessity for domestic registration to enjoy exemption - Whether non-domestic funds enjoy exemption - Discrimination]
