Description
Book SynopsisThe Pensions Law Handbook is the definitive guide to pensions law and practice in the UK. Outlining the main responsibilities of key personnel in the operation and governance of occupational pensions, it provides guidance through the complex web of pensions-related statutes, regulations, regulatory guidance and case law. The
16th Edition covers: - Changes to the lifetime allowance announced in the Spring Budget 2023 - The Pension Schemes Act 2021 (including new powers for the Pensions Regulator) - Updated chapters on winding-up and tax - New content on master trusts and de-risking This is an indispensable text for pensions lawyers and consultants, accountants, HR professionals and managers of pensions fund trusts. This title is included in Bloomsbury Professional's Pensions Law online service.
Table of ContentsPreface 1 Pension Provision in the UK 2 Management and Regulation of Occupational Pension Schemes 3 Trustees 4 State Pension Provision and Contracting Out 5 Employer Insolvency: Implications for Pension Schemes 6 Protection for Early Leavers 7 Employment Issues and Automatic Enrolment 8 Pensions and Divorce 9 Discrimination 10 Investment 11 Funding, Deficits and Surpluses 12 De-risking and Winding up 13 Amendments and Scheme Redesign 14 Governance of Defined Contribution Schemes and Master Trusts 15 Commercial Transactions 16 Pensions Dispute Resolution and Litigation 17 Taxation of Registered Schemes Appendix
