Pensions

Foreword

Chapter 1 – The 2006 pension scheme tax regime

• Pension contributions
• Flexible retirement
• Retirement lump sums
• Death benefits
• Pensionable earnings limit

Chapter 2 – Employers and the Pensions Act

• Employer consultation
• Pension Protection Fund levy
• Reports to the Pensions Regulator
• Clearance procedures

Chapter 3 – Trustees and the Pensions Act

• Trustee training
• Disclosure of information
• Reports to the Pensions Regulator
• Setting contribution levels and scheme funding
• Investment requirements

Chapter 4 – Other legislative influences

• Civil partners
• Age discrimination
• TUPE Regulations