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DB Pension Surpluses – Relaxation of Extraction Rules

The government has responded to the previous government's 2024 consultation on options in the DB context to provide better outcomes for members, drive a more consolidated market, and enable pension funds to invest in a...more

UK: Pensions – Updated Guidance on Employer Covenant Assessment

AT A GLANCE - A new funding regime for defined benefit pension schemes in the United Kingdom came into force in September 2024. The new regime introduces a legal requirement for trustees to assess the strength of the...more

United Kingdom: The Abolition of the Lifetime Allowance - What Employers Need to Know

What is happening? From 6 April 2024, the LTA will be abolished and a new regime for the taxation of lump sums and lump sum death benefits will be introduced. This is the most significant change to the UK pensions tax...more

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