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Pension Funds Pensions Retirement

Hogan Lovells

HL UK Pensions Law Digest 29 July 2025

Hogan Lovells on

Welcome to our latest update, in which we cover:  Inheritance tax and pensions: revised policy Pensions Commission and State Pension age review Pensioner poverty: results of inquiry Pensions dashboards: clearing “data debts”...more

Hogan Lovells

Keine Pfändung von Entgeltumwandlungen

Hogan Lovells on

Beiträge in Direktversicherungen können im Regelfall nicht gepfändet werden. Aber auch in anderen Durchführungswegen unterliegen Einzahlungen im Wege der Entgeltumwandlung nicht der Pfändung....more

Farrell Fritz, P.C.

Are Employers Required to Make Contributions to Union Pension Fund for “Bonus” Payments?

Farrell Fritz, P.C. on

Hammering Nails Construction has a CBA (collective bargaining agreement) with Local 1 of the United Brotherhood of Widgetmakers (“Union”). After a pension fund audit, Hammering Nails received a letter claiming it owed...more

Franczek P.C.

IRS to Prohibit Lump-Sum Cashout Windows for Pension Plan Retirees

Franczek P.C. on

As described in a prior alert, the IRS issued Notice 2015-49, which abruptly announces the IRS’s intention to prohibit lump-sum cashout windows for pension plan retirees already in pay status. The IRS intends to prohibit...more

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