| 1 | FSMA overview An overview of the Financial Services and Markets Act 2000 (FSMA). | Practice note: overview | Maintained |
| 2 | New UK financial services regulatory structure: a quick guide A quick guide to the changes to the UK financial services regulatory structure made by the Financial Services Act 2012. On 1 April 2013, the FSA was abolished and the majority of its functions transferred to two new regulators: the Financial Conduct Authority (FCA) and the Prudential Regulation Authority (PRA). On the same date, the Bank of England (BoE) took over the FSA's responsibilities for financial market infrastructures and the Financial Policy Committee (FPC) was established on a statutory basis. For an index of PLC's resources on the new regulatory structure, see A guide to the new UK financial services regulatory structure: index.This is one of a series of quick guides: see Quick guides. | Practice note: overview | Maintained |
| 3 | Contingent assets: recent market practice This note sets out some illustrative examples where employers have used contingent assets towards their funding obligations or for the purposes of reducing the risk-based levies payable to the Pension Protection Fund (PPF). | Practice notes | Maintained |
| 4 | Hard times: pensions implications of the ongoing financial ... This note highlights the continuing implications of the harsh financial climate in 2010 for defined benefit and defined contribution pension schemes. It considers the practical steps that trustees and employers may take in dealing with the legal and regulatory issues arising, with links to related information. | Practice notes | 25-Feb-2010 |
| 5 | How schemes can reduce their risk-based levy A guide to steps pension trustees and employers can take to reduce their scheme's risk-based levy. | Practice notes | Maintained |
| 6 | How to identify a company in financial difficulty A practice note explaining the "decline curve" of a business, giving guidance on how to get the information to assess how serious a business' difficulties are, and providing an overview of what insolvency means and how to react to it. | Practice notes | Maintained |
| 7 | Institutional investors: information as to exercise of voting ... A note outlining the provisions that have given the Secretary of State or the Treasury power to make regulations requiring institutional investors to provide information about the exercise of their voting rights under the Companies Act 2006 (2006 Act). For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. Sections 1277 to 1280 in Part 44 of the 2006 Act came into force on 1 October 2008. | Practice notes | 01-Oct-2008 |
| 8 | Investing for pension schemes: a glossary of assets and ways ... From equities and gilts to different types of derivatives, this practice note provides an introduction to the assets that pension schemes typically invest in and the ways of investing in them. The note also explains some of the terminology and concepts that trustees and practitioners face in the context of investing pension scheme assets. | Practice notes | Maintained |
| 9 | Investing for pension schemes: a guide to the parties and ... This practice note provides a guide to the role of advisers and other parties which trustees of occupational pension schemes may have to engage or liaise with when investing scheme assets. | Practice notes | Maintained |
| 10 | Key topics citator A "reverse" citator setting out the main legislative provisions, regulatory materials, leading cases and determinations of the Pensions Ombudsman for some key topics in occupational pensions. Links are also included to the main PLC Pensions materials available for each topic. | Practice notes | Maintained |
| 11 | NAPF corporate governance policy and guidelines on voting An analysis of the NAPF corporate governance policy and voting guidelines which are designed to assist investors in interpreting the provisions of the UK Corporate Governance Code when assessing a company's compliance with it. This note covers the December 2012 version of the NAPF corporate governance policy and voting guidelines, published on 4 December 2012. | Practice notes | Maintained |
| 12 | Pension Protection Fund: contingent asset requirements This practice note summarises the requirements of the Pension Protection Fund (PPF) relating to the use of contingent assets to reduce a scheme's risk-based PPF levy. It explains why an employer might benefit from using contingent assets to fund its pension scheme, the different types of contingent assets recognised by the PPF and the formalities to be met when certifying (or recertifying) a contingent asset, including when a legal opinion will be needed. | Practice notes | Maintained |
| 13 | Pension Protection Fund: levies This practice note considers the different levies payable by eligible occupational pension schemes to the Pension Protection Fund in accordance with the requirements of the Pensions Act 2004. | Practice notes | Maintained |
| 14 | Pension scheme investment: trustees' duties This practice note considers the powers and duties of pension scheme trustees in relation to the investment of scheme assets. | Practice notes | Maintained |
| 15 | Scheme-specific funding This practice note considers the funding regime for defined benefit pension schemes under the Pensions Act 2004. | Practice notes | Maintained |
| 16 | Scheme-specific funding:issues in practice This practice note examines some key practical issues facing trustees and employers in connection with the scheme-specific funding regime introduced by Part 3 of the Pensions Act 2004. | Practice notes | 25-Feb-2009 |
| 17 | Using contingent assets This practice note considers the circumstances in which salary-related pension schemes may use contingent assets towards the funding of the scheme. It looks at the various types of contingent asset and the role they can play in relation to pension schemes, highlighting issues for trustees and companies in each case. | Practice notes | Maintained |
| 18 | What are the warning signs of financial difficulty in a ... A guide to what to look for in a company's accounts when assessing its financial position and the warnings signs that may indicate financial difficulty or potential insolvency. | Practice notes | Maintained |