| Accounting for pensions |
|
| Accounting for DB pensions |
236 / 4 |
| ASB makes changes to UK reporting standard |
222 / 4 |
| Accrual rates |
|
| Aviva to consult on closing final salary scheme to future accrual |
236 / 2-3 |
| BA agrees pension deal |
234 / 2 |
| Alliance Boots consults on closing scheme to future accrual |
234 / 2-3 |
| Xerox proposes closing DB scheme to future accrual |
234 / 3 |
| ITV implements its pension changes |
232 / 2 |
| Rexam introduces a new level to its pension scheme |
230 / 2 |
| Pirelli to close scheme to future accrual |
230 / 2 |
| Costain looks to close DB scheme to future accrual |
229 / 3 |
| Galliford Try closes its scheme to futher accrual |
228 / 3-4 |
| Barclays plans to close scheme to future accrual |
227 / 2 |
| BP plans to close scheme |
227 / 3 |
| Wiggins Teape slows accrual rates |
223 / 2 |
| Members vote to accept proposed agreement on BT pension changes |
222 / 2 |
| Actuarial assumptions |
|
| Smith & Nephew reports on latest valuation |
236 / 3 |
| Vaillant reviews scheme factors |
235 / 3 |
| BAS: new data standard |
231 / 5 |
| Consultation on mortality rates |
227 / 4 |
| PPF updates actuarial factors |
222 / 4 |
| Administration |
|
| The Pensions Trust launches new DC website for the Social Housing Pension Scheme |
239 / 2-3 |
| ePensions for the Universities |
234 / 2 |
| PPF levy increases administration costs |
227 / 7-11 |
| Guidance on record-keeping |
223 / 4 |
| More change is on the way (NAPF Survey 2008) |
222 / 10-11 |
| Age discrimination |
|
| Exel reports on age discrimination changes |
225 / 4 |
| Annuities |
|
| Abolition of the age 75 rule |
239 / 4-5 |
| Dairy Crest's buy in strategy |
227 / 2 |
| Thorn trustee purchases bulk annuity contract |
222 / 2-3 |
| AVCs |
|
| Reed Elsevier closes AVC |
235 / 2 |
| Average salary |
|
| BBC plans to close its DB scheme to new entrants |
238 / 2 |
| USS trustee accepts proposals for change |
238 / 3 |
| Port of London introduces average salary for new joiners |
235 / 2 |
| JCB consults on move to average salary |
232 / 2-3 |
| Johnson Matthey extends average salary scheme to all active members |
231 / 3 |
| Morrisons Group moves to average salary |
227 / 3 |
| SHPS announces valuation results and adds two more DB options for employers |
226 / 3 |
| Structural changes made to the Bank of England Pension Fund |
223 / 2-3 |
| Buy-ins and buy-out |
|
| Alliance Unichem scheme insures fund obligations |
239 / 2 |
| Liberty International insures pension scheme benefits for its members |
233 / 3 |
| Buy-in at the Merchant Navy Officers Pension Fund |
230 / 3 |
| Thomson Regional Newspapers |
229 / 2 |
| Communication |
|
| PMI addresses auto-enrolment challenges |
236 / 2 |
| Self service at Zurich |
226 / 2 |
| Commutation |
|
| Commutation rates changed at Generation Group |
234 / 3 |
| Average lump sum paid rises to £25,910 |
231 / 6-9 |
| Dunlop improves factors |
224 / 2 |
| Consultation |
|
| Employers and the union fail to agree on proposed changes to the USS |
236 / 6-8 |
| DWP guidance |
225 / 6 |
| Contracting out |
|
| Contracting out consultation |
238 / 4-5 |
| Contracting out |
234 / 4 |
| Key developments taking place in April 2009 |
225 / 6-7 |
| Guaranteed minimum pension conversion |
224 / 4-5 |
| Guaranteed minimum pension conversion |
224 / 4-5 |
| Contribution levels |
|
| Trust-based DC schemes continue to decline in number |
234 / 7-11 |
| DB schemes currently take the lion's share of employers' contributions but this will change |
233 / 6-11 |
| NAPF finds stable employer DC contribution rates |
232 / 7-9 |
| Increase in contribution rates at British Waterways |
231 / 3 |
| Controlling costs and changing benefits |
229 / 12 |
| Contribution and retirement age changes at Mothercare |
226 / 3 |
| Saving for pensions: the employee's view |
226 / 7-10 |
| Whitbread to begin making recovery plan deficit contributions in 2011 |
226 / 2 |
| Associated British Foods changes its benefit structure |
225 / 4-5 |
| Thomson Directories benefit changes |
225 / 3-4 |
| Imperial Tobacco reports on contribution holiday |
224 / 2-3 |
| Update on contribution levels to trust-based defined contribution schemes |
223 / 6-11 |
| Gentle decline in amount of employer contributions paid to DB schemes |
222 / 6-9 |
| Death benefits |
|
| Incorrect information affected rights to a dependant's pension |
239 / 6 |
| Deferred benefits |
|
| Rule changes at Sainsbury |
235 / 2-3 |
| New rules on early retirement and linking periods of deferment at TRW |
225 / 5 |
| Sainsbury changes revaluation of deferred pensions |
224 / 2 |
| Defined benefit or defined contribution |
|
| IBM closes DB section to future accrual |
238 / 2-3 |
| Jaguar retains scheme |
236 / 2 |
| The DB writing is on the wall |
231 / 12 |
| Pension trends in the engineering sector |
230 / 6-8 |
| ACA sceptical of the value of the proposed pension reforms |
230 / 9-11 |
| IBM modifies pension proposals |
230 / 2 |
| Union warns Ofgem to back off on pensions |
229 / 2 |
| Is there still some life in DB provision? |
227 / 12 |
| Standard Life employees choose between DC and average salary |
227 / 2-3 |
| Corus closes DB scheme |
223 / 2 |
| Disclosure of information requirements |
|
| Review of disclosure requirements |
224 / 4 |
| Early retirement and late retirement |
|
| Vaillant Group amends late retirement rule |
225 / 5 |
| Eligibility |
|
| Employers believe individuals will not opt out of auto-enrolment |
239 / 2 |
| Confidence returning |
225 / 2 |
| Consultation on automatic enrolment |
224 / 4 |
| Equal treatment |
|
| Equality Act 2010, sex equality exceptions |
239 / 4 |
| Equality Act 2010, age exceptions for pension schemes |
239 / 4 |
| Final salary |
|
| Average pensions paid by DB schemes reach £6,126pa |
238 / 8-11 |
| Fresh wave of pension scheme closures expected |
237 / 2-3 |
| ITV consults on changes |
228 / 2 |
| Barclays staff protest outside shareholders' meeting |
228 / 2-3 |
| BA trustees agree to replace cash guarantee |
228 / 4 |
| Fujitsu closes scheme to future accrual |
226 / 2 |
| Financial Assistance Scheme (FAS) |
|
| Guidance on calculating FAS pensions |
237 / 4 |
| Financial Assistance Scheme regulations |
233 / 4 |
| Financial services regulation |
|
| George Osbourne's Mansion House speech |
237 / 4 |
| Implications of the retail distribution review for contract-based schemes |
236 / 9-11 |
| Government bodies |
|
| Pensions Minister announced |
236 / 4 |
| New DWP team |
227 / 4 |
| Government papers |
|
| Equitable Life (Payments) Bill |
238 / 4 |
| High earners |
|
| Proposed changes to pensions tax relief |
238 / 5 |
| Round up of key summer surveys and reports |
229 / 7-11 |
| Pensions for highe earners - another nail in the coffin? |
228 / 12 |
| Investment policies and returns |
|
| Self-investment exemptions withdrawn |
239 / 5 |
| British Horseracing Authority looks to de-risk investments |
236 / 3 |
| Investment returns reflect earlier recession |
235 / 6-11 |
| Berkshire enters into UK's third longevity swap |
232 / 3 |
| Abbey devolves investment strategy |
227 / 2 |
| Northern Rock's Trustees look to protect members' interests |
225 / 2-3 |
| Most schemes fail to beat their benchmark |
224 / 6-11 |
| DC investment strategies in troubled times |
224 / 12 |
| 2008 fund returns |
222 / 2 |
| Law reports |
|
| No increases for expats |
234 / 2 |
| What are money purchase benefits? |
234 / 4-5 |
| Power of amendment was invalidly altered |
234 / 6 |
| Should trustees consider legislative changes |
234 / 6 |
| Court of Appeal rules in Foster Wheeler |
229 / 6 |
| Trustees look to maximise funds |
229 / 6 |
| ECJ rules on Heyday |
224 / 2 |
| Active Navigation held liable for death benefits |
223 / 3 |
| Legislation |
|
| The coalition's vision for pensions |
236 / 12 |
| Employer debt regulations |
234 / 4 |
| Measures coming into force in April 2010 |
234 / 5 |
| Life expectancy |
|
| Babcock introduces first longevity swap |
226 / 2 |
| Money purchase |
|
| Default funds are a cop out |
234 / 12 |
| Steria introduces target DC scheme |
232 / 2 |
| Regulator confirms appointment for review of DC regulatory framework |
230 / 4 |
| Aggregate Industries secures money purchase pension rights |
225 / 2 |
| National Employment Savings Trust (NEST) |
|
| Preparing for the 2012 pension reforms |
238 / 2 |
| A sustainable way forward? |
235 / 12 |
| Auto-enrolment and NEST |
233 / 4-5 |
| 2012 Reforms: final regulations |
232 / 4 |
| Mixed reception to 2012 regulations |
232 / 12 |
| National insurance (NI) |
|
| NI contribution changes update |
223 / 5 |
| ONS |
|
| Surveys show the extent of DC arrangements |
231 / 10-11 |
| Pension increases |
|
| Is moving to the CPI the answer? |
239 / 12 |
| ICI pension increase |
238 / 2 |
| Pension increases at Unilever |
225 / 2 |
| Pension Protection Fund (PPF) |
|
| PPF management plan |
235 / 4 |
| PPF delivers value for money |
233 / 4 |
| Two more schemes enter the PPF |
232 / 4 |
| How is the Pension Protection Fund fairing? |
225 / 8-11 |
| PPF publishes trustee guide |
223 / 4 |
| Pensionable earnings |
|
| Companies look to control costs by capping pensionable pay |
229 / 2-3 |
| M&S pension cuts |
222 / 2 |
| Pensioner income |
|
| Latest research shows that the average pension-in-payment is £5,820 pa |
228 / 7-11 |
| Pensions Ombudsman |
|
| Round up of key summer reports |
239 / 7-11 |
| Pensions Regulator (TPR) |
|
| Regulated apportionment arrangements |
238 / 4 |
| Member records - the Regulator gets serious |
237 / 4 |
| New powers for the Regulator - the 'material detriment' test |
229 / 4-5 |
| Pensions tribunal |
229 / 4 |
| The Regulator comments on economic downturn |
225 / 7 |
| Regulator's statement on DB schemes |
223 / 5 |
| Personal accounts |
|
| PADA launches investment discussion paper |
226 / 4 |
| Investment Guarantees for Personal Accounts |
226 / 4 |
| Securing a retirement income from personal accounts |
223 / 4-5 |
| Encouraging saving for retirement |
223 / 12 |
| Public sector |
|
| John Hutton to chair Commission on public service pensions |
237 / 2 |
| recession |
|
| Pay cuts, freezes, unpaid leave and redundancy - don't forget the impact on benefits |
228 / 5-6 |
| Retirement age |
|
| Royal Mail introduces flexible retirement |
237 / 2 |
| Midlands Co-operative Society modifies flexible retirement rules |
235 / 3 |
| Default retirement age - pros and cons |
233 / 12 |
| Flexible retirement and pension provision |
222 / 4-5 |
| Risk sharing |
|
| Pensions v jobs |
226 / 11 |
| Salary sacrifice |
|
| Salary sacrifices |
235 / 2 |
| Stagecoach introduces a salary sacrifice |
225 / 3 |
| Stagecoach introduces PayPlus |
223 / 2 |
| Scheme funding |
|
| Royal Mail proposes a 38-year recovery period |
239 / 3 |
| BA reaches deficit agreement with trustees |
237 / 3 |
| ITV adopts innovative funding approach |
235 / 2 |
| C&W injects £30million into DB provision |
233 / 2 |
| BT scheme valuation shows a £9 billion deficit |
233 / 2-3 |
| Electricity regulator scales back plans on pensions |
232 / 3 |
| Royal Mail's pension defict |
231 / 2 |
| Telent agrees funding arrangements for the GEC 1972 Pension Plan |
231 / 2 |
| Metronet's pension scheme rescued by TfL |
224 / 3 |
| Scheme modification |
|
| Rule modification changes |
231 / 5 |
| Scheme withdrawal |
|
| TRW scheme closes to further accrual |
230 / 3 |
| Stakeholder pensions |
|
| HDI-Gerling replaces GPP |
231 / 2 |
| State pensions, including SERPS |
|
| Soundbite pensions |
230 / 12 |
| Tax issues, including concurrency |
|
| Budget impliocations for pensions |
237 / 12 |
| Scheme sanction charge on unauthorised payments |
236 / 4-5 |
| Finance Act 2010 |
235 / 4 |
| Pre-Budget 2009: the 'pension changes' |
232 / 4-5 |
| Tax and NI changes: a checklist for employers and trustees |
231 / 4-5 |
| Qualifying Recognised Overseas Pension Schemes |
230 / 4 |
| Proposed changes to 's75' Employer Debt Regulations |
230 / 4 |
| Authorised payments |
229 / 4 |
| Who's affected by the anti-forestalling measures? |
227 / 4-5 |
| Tax relief on pension contributions - the 'forestalling measures' |
226 / 4-6 |
| HMRC guidance |
225 / 6 |
| A-day - three years on |
225 / 12 |
| Trades unions |
|
| BBC unions name strike dates as talks continue with members |
239 / 3 |
| UCU ballot rejects employers' USS proposals |
237 / 2 |
| Capita workers reject changes to pensions |
236 / 2 |
| Fujitsu dispute ended |
234 / 2 |
| AA staff to vote on pension scheme changes |
233 / 2 |
| Fujitsu strikes go ahead |
232 / 2 |
| Further talks at Fujitsu |
231 / 2 |
| Ballot plans at Fujitsu |
228 / 2 |
| Transfers |
|
| Enhanced transfer exercises - opinions are divided |
238 / 6-7 |
| Will the abolition of DC contracting out halt transfers? |
238 / 12 |
| How important is the transfer option for early leavers? |
237 / 6-11 |
| Tyco Electronics receives bulk transfer of members |
235 / 2 |
| Trustees, including election of trustees |
|
| Sponsor covenants and conflicts of interest |
237 / 5 |
| Was trustees' resolution sufficient to change rules? |
235 / 4 |
| Training the trustees |
235 / 5 |
| Improving governance by using the web |
232 / 6 |
| Why it is important for trustee boards to work as a team |
230 / 5 |
| Lafarge restructures its PCC |
230 / 2 |
| How trustees deal with customer relationships |
227 / 6 |
| Improving trustee board effectiveness |
222 / 12 |