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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

Abolition of the lifetime allowance – Excepted group life assurance arrangements for death in service benefits

As employers will be aware, the lifetime allowance (LTA) will be abolished from 6 April 2024. The LTA is the maximum amount of tax-relieved savings that an individual can build up in registered pension schemes over their...more

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