News & Analysis as of

Inheritance Tax Retirement Plan

A&O Shearman

UK Pensions: DC Trustee Agenda Update—September 2025

A&O Shearman on

Welcome to our monthly update on current legal issues for trustees of DC pension schemes, designed to help you stay up to date with key developments between trustee meetings and to support the legal update item on your next...more

Mayer Brown

The Pensions Brief: August 2025

Mayer Brown on

ISSUES AFFECTING ALL SCHEMES - COMPANY DIRECTORS – IDENTITY VERIFICATION REQUIREMENTS - Companies House has announced that the identity verification requirements under the Economic Crime and Corporate Transparency Act...more

Mayer Brown

Pensions and the Autumn Budget – what’s changing?

Mayer Brown on

The Autumn Budget announced that from 6 April 2027, the majority of death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member’s estate for inheritance tax (“IHT”) purposes....more

Troutman Pepper Locke

Private Clients Update - Volume 2018, Issue 1

Troutman Pepper Locke on

Year-End Reminders For 2018, the estate, gift and generation-skipping transfer tax exemption is $11.18 million per person ($22.36 million for a married couple). ...more

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