Pensions Law Handbook (14ed)
Provides guidance through the complex web of pensions-related statues, regulations, regulatory guidance and case law, in an accessible style.
Includes the following updates:
- Pension Protection Fund ('PPF') levy calculations and new provisions on compensation payments; changes to the charges and governance provisions, the new DC Code and the pension's regulator's new campaigns and policies;
- The General Data Protection Regulation ('GDPR');
- Money laundering requirements for trustees;
- Financial services requirements under EMIR and MIFID II.
Includes coverage of the following case law:
- Employer duties (IBM and BBC v Bradbury);
- Sex equalisation (Safeway v Newton);
- Sexual orientation (Walker v Innospec);
- Trustee powers (BA);
- Age discrimination (The judges and firefighter cases);
- Co-habiting partners (Brewster);
- Limitation for recovering overpayments (Webber);
- Barnardo's (pension increases and scheme modification) and Steria (amendment powers).
Includes the following legislative changes:
- Pensions tax relief and tax charges on overseas transfers;
- The Financial Guidance and Claims Bill;
- DB White Paper;
- The master trust authorisation regime from the Pension Schemes Act 2017;
- Legislation on combating pension scams.
|Author(s)||CMS Pensions team|