| Accounting for pensions | |
| FRS 17 amended |
202 / 4 |
| Accrual rate | |
| De La Rue adjusts accrual rate in line with life expectance risk |
207 / 2-3 |
| JLT's scheme closes to future accrual |
207 / 4 |
| CSC Computer Sciences adapts scheme rules |
203 / 3 |
| Accrual rates | |
| Siemens proposes to close its final salary scheme to further accrual |
211 / 2 |
| ONS survey shows schemes in decline |
210 / 6-9 |
| Alstom revises pension provisions |
208 / 2 |
| Michelin closes to future accrual |
206 / 2 |
| BA cabin crew accept pensions deal |
205 / 2-3 |
| WS Atkins closes DB section to future accrual |
204 / 2 |
| Rolls-Royce gives members personal guarantees |
204 / 3 |
| Renishaw ends future accrual |
204 / 2 |
| Actuarial assumptions | |
| Sainsburys changes mortality assumptions |
208 / 4 |
| Administration | |
| Scheme costs grow faster than other overheads |
206 / 10-11 |
| Scheme administration costs |
203 / 5-6 |
| AVCs | |
| Scheme amendments following the 2006 tax changes |
204 / 2-3 |
| Pilkington caps AVCs |
202 / 2 |
| Average salary | |
| Nationwide switches from average salary to GPP |
211 / 3-4 |
| New civil servants offered membership of 'nuvos' |
208 / 2-3 |
| Unilever moves to a mixed average salary and defined contribution design |
205 / 3-4 |
| Cases and court judgments | |
| Cripps v Trustee Solutions - implications for scheme wind ups |
208 / 5-6 |
| Court upholds demand for higher contributions |
207 / 7 |
| Commutation | |
| Reed Elsevier and Smith & Nephew carry out full commutation exercises |
206 / 2-3 |
| Contribution levels | |
| Call for industrial action at Newsquest |
211 / 2 |
| Shell takes contribution holiday |
210 / 3 |
| Bank of England reviews its pension provision |
208 / 4 |
| Trends in DC provision |
205 / 2 |
| HBOS introduces automatic enrolment |
205 / 2 |
| Employer contributions rise by a third in a year |
203 / 7-11 |
| P&O Pension Scheme benefits from special payments |
202 / 2-3 |
| Contribution rates to DC are rising fast |
202 / 5-11 |
| Defined benefit or defined contribution | |
| Royal Mail pensions |
210 / 2 |
| Changes made to DC and DB provisions at DSG |
210 / 2-3 |
| BAA to close final salary scheme to new members |
209 / 2 |
| Engineering firms continue to move away from defined benefits |
209 / 6-8 |
| Royal Mail to consult on scheme closure |
203 / 2 |
| Meeting the DC challenge |
203 / 12 |
| Dispute resolution | |
| Dispute procedures |
210 / 4 |
| Divorce | |
| Divorced women still losing out |
211 / 6 |
| Eligibility | |
| Balfour Beatty quantifies numbers of employees not joining or opting-out of its scheme |
207 / 5 |
| Final salary | |
| Is cutting revaluation the way to go? |
210 / 12 |
| Rolls-Royce closes its remaining final salary schemes to new entrants |
206 / 2 |
| Pennon Group introduces a new defined benefit section |
206 / 3-4 |
| Investment returns show DB schemes beating their benchmarks |
205 / 7-11 |
| Participating employers withdraw from RAC scheme |
204 / 3-4 |
| Marks & Spencer Keeps final salary scheme open |
203 / 2 |
| WH Smith closes final salary scheme to future accrual |
202 / 2 |
| Financial Assistance Scheme (FAS) | |
| FSA regulations |
209 / 4 |
| Schemes urged to contact FSA review |
209 / 4 |
| FAS - review of assets |
205 / 2 |
| Financial Assistance Scheme to be extended |
204 / 5 |
| Financial services regulation | |
| FSA publishes information on SIPPs |
205 / 6 |
| Government papers | |
| Thornton Review of Pensions Institutions |
207 / 6-7 |
| Investment policies and returns | |
| The changing institutional investment landscape |
211 / 12 |
| Kingfisher awards 130/30 mandate |
209 / 2 |
| BA reports on investment performance |
208 / 3-4 |
| The changing face of fund investment |
204 / 12 |
| Pensions confidence survey |
203 / 2 |
| Scheme returns remain positive |
202 / 2 |
| Law reports | |
| Judicial review into pension losses |
204 / 5 |
| Legislation | |
| Pensions Act 2007 becomes law |
208 / 5 |
| New proposals on employer debts |
208 / 6 |
| Mergers | |
| Trustees comment on withdrawal of bid for Sainsbury |
211 / 5 |
| National insurance (NI) | |
| National Insurance Contributions Bill |
211 / 6-7 |
| Older workers | |
| Company practice on employees continuing in work while drawing a pension |
206 / 4 |
| Pension Protection Fund (PPF) | |
| PPF shares levy more fairly |
211 / 6 |
| Consulting on the 2007 PPF levy |
209 / 11 |
| PPF unveils risk model |
208 / 5 |
| Rover Group transfers to PPF |
205 / 4 |
| PPF - closed schemes |
205 / 5 |
| ECJ ruling's implications for the PPF |
203 / 4 |
| 2007/08 levy deadline |
203 / 4 |
| Memorandum of understanding |
203 / 4 |
| PPF levy proposals for 2007/08 |
202 / 4 |
| Pensioner income | |
| Average pensions-in-payment have risen by four per cent to £5,251 |
208 / 7-11 |
| Self-employed lack pension plans |
203 / 2 |
| Will workplace pensions be adequate? |
202 / 12 |
| Pensions Regulator (TPR) | |
| The Regulator reports on recovery plans |
210 / 10-11 |
| Regulator issues revised clearamce guidance |
209 / 4-5 |
| Cross-border guidance |
207 / 6 |
| The Pensions Regulator sets out its future strategy |
207 / 8-11 |
| Regulator issues financial support direction on Sea Containers Ltd |
207 / 2 |
| Regulator issues financial support direction on Sea Containers Ltd |
207 / 2 |
| Regulator sets out its priorities |
206 / 5 |
| Scrutinising employer proposals |
206 / 12 |
| Former chairman of the Ericsson trustee board banned by the Pensions Regulator |
202 / 3 |
| Scheme abandonment debate |
202 / 4 |
| Personal pensions | |
| Regulating contract-based pensions |
211 / 7 |
| Focusing on defined contribution schemes |
211 / 8-11 |
| G4S converts to GPP provision |
209 / 3 |
| G4S converts to GPP provision |
209 / 3 |
| DC pensions - are there adequate contributions and choice? |
205 / 12 |
| Public sector | |
| The review of public service pensions nears completion |
204 / 6-9 |
| Retirement age | |
| DWP consultation on flexible retirement and pension provision |
210 / 4-5 |
| Scheme funding | |
| Social housing scheme shows funding improvements |
209 / 2-3 |
| FSA reduces deficit |
207 / 2 |
| Boots scheme reaches agreement with KKR |
207 / 3-4 |
| Dealing with pension scheme deficits |
206 / 7-9 |
| Government agrees loan to Royal Mail |
205 / 4 |
| BPB reorganisation leads to irrevocable guarantee for the pension scheme |
204 / 4 |
| Measuring the risk profile of DB schemes |
204 / 10-11 |
| State pensions, including SERPS | |
| Can private pensions build on State pension changes? |
209 / 9-10 |
| Tax issues, including concurrency | |
| HMRC updates filing procedures |
205 / 5 |
| Taking control of 'pension input periods' |
205 / 5-6 |
| HMRC: Errors and mistakes guidance |
204 / 5 |
| Trades unions | |
| Aslef calls off strike |
211 / 2 |
| Unite calls for BAA strike ballot |
211 / 4 |
| Train drivers strike over pensions |
210 / 2 |
| Strike over pensions at AugustaWestland |
208 / 2 |
| ... but strick averted at Rosyth Dockyard |
208 / 2 |
| Transfers | |
| Emap transfers funds to Paternoster |
211 / 5 |
| Transfer values |
210 / 4 |
| Historic railway pensions transferred |
209 / 2 |
| AEA leaves the transfer club |
207 / 2 |
| Trustees, including election of trustees | |
| Regulator appoints independent trustees to GEC 1972 Plan |
211 / 2-3 |
| Mitchells & Butlers review trustee composition |
211 / 4-5 |
| PMI to the rescue! |
208 / 12 |
| Being a trustee and a company director - between a rock and a hard place |
207 / 12 |
| New trustee arrangements at stagecoach |
206 / 2 |
| The governance of work-based pension schemes |
206 / 5-6 |
| NAPF publishes litigation guide |
204 / 2 |
| Winding up | |
| Draft winding up amendments |
206 / 5 |
