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Pensions New Guidance Retirement

Hogan Lovells

UK Pensions: HMRC announcement creates opportunity to increase VAT recovery on pension investment costs

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HMRC have announced a change to VAT policy to allow employers of defined benefit pension scheme to recover up to 100% of VAT on pension scheme investment costs. Employers and pension scheme trustees may need to consider...more

Hogan Lovells

HL UK Pensions Law Digest 27 May 2025

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A bite-sized summary of recent UK pension news Welcome to our latest update, in which we cover: Protecting member identities during high risk events Guidance from the Pensions Administration Standards Association (PASA) on...more

Morgan Lewis - ML Benefits

DOL Issues Temporary Enforcement Policy for Small Amount Transfers to State Unclaimed Property Funds

The US Department of Labor recently issued Field Assistance Bulletin (FAB) 2025-01, a temporary enforcement policy regarding the transfer of small retirement plan benefits to state unclaimed property funds. This development...more

Jackson Lewis P.C.

Not So Fast: DOL Releases Annual Funding Notice Guidance Just Before the Distribution Due Date

Jackson Lewis P.C. on

On April 3, 2025, the Department of Labor (the DOL) issued Field Assistance Bulletin 2025-02 (the FAB) and updated model annual funding notices for single-employer and multiemployer plans. The FAB addresses conflicts between...more

Littler

Puerto Rico Treasury Issues New Guidance on Rules and Procedures for Qualification of Retirement Plans

Littler on

The Puerto Rico Department of the Treasury (the “PR Treasury”) issued Tax Policy Circular Letter No. 16-08 on December 23, 2016 (“CL 16-08”). CL 16-08 establishes new rules regarding the validity of retirement plan...more

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