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Amendments to schemes Print E-mail
Written by Occupational Pensions   
Tuesday, 01 June 2010 00:00

DWP committed to introducing Regs. so employers could negotiate with trustees over adoption of statutory relaxations if prevented by scheme rules (OP, January 2008).

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Annuities Print E-mail
Written by Occupational Pensions   
Tuesday, 01 June 2010 00:00

Under current legislation individuals must purchase an annuity with any pension funds by age 75.

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Auto-enrolment Print E-mail
Written by Occupational Pensions   
Tuesday, 01 June 2010 00:00

Pensions Act 2008 (OP, May 2009) requires employers to auto-enrol qualifying workers into National Employment Savings Trust scheme (see also under that heading) or into a work-based scheme offering them exemption.

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Company accounting standards Print E-mail
Written by Occupational Pensions   
Tuesday, 01 June 2010 00:00

International Accounting Standards Board (IASB) issued discussion paper on limited revisions to its standard (IAS19) on disclosure of pension costs in company accounts (OP, May 2008).

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Contracting out Print E-mail
Written by Occupational Pensions   
Tuesday, 01 June 2010 00:00

Pensions Act 2007 includes provisions to abolish contracting out on a DC basis (OP, January 2007). Pensions Act 2008 removes all restrictions on use of protected rights when DC contracting out ends (OP, August 2008).

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