| 1 | Administration An overview of the process of the administration of insolvent companies. Administration is designed as a process for the restructuring and rescue of insolvent companies, but which often leads to the sale of business and assets, in many cases on a going concern basis. | Practice note: overview | Maintained |
| 2 | Company voluntary arrangements (CVAs) An overview of the procedure involved in company voluntary arrangements (CVAs). | Practice note: overview | Maintained |
| 3 | Corporate insolvency: a guide An introduction to the aims of and background to corporate insolvency law, together with a brief overview of the various insolvency procedures available. This note also contains links to a multi-jurisdictional guide to restructuring and insolvency and a detailed note on US bankruptcy procedures. | Practice note: overview | Maintained |
| 4 | Financial Assistance Scheme (FAS): overview This practice note provides an overview of the Financial Assistance Scheme (FAS), the arrangement set up by the UK government in 2004 to compensate members of defined benefit schemes that wound up when they were underfunded. | Practice note: overview | Maintained |
| 5 | Pensions Act 2008: key points A quick guide to the Pensions Act 2008, which received Royal Assent on 26 November 2008. As well as introducing the legal framework for the auto-enrolment regime that started being implemented on 1 October 2012, the Act widened the Pensions Regulator's powers and made several further changes to pensions law. | Practice note: overview | Maintained |
| 6 | Statutory debt on the employer: overview This practice note looks at the circumstances in which the trustees of a salary-related pension scheme may claim against the scheme's employer for any shortfall in the scheme assets if the employer becomes insolvent, the scheme wind up or, in the case of a multi-employer scheme, a participating employer stops participating while the scheme continues. The trustees' claim amounts to an employer debt under section 75 of the Pensions Act 1995. This note summarises how a section 75 debt can be triggered and how it should be quantified. | Practice note: overview | Maintained |
| 7 | Administrative receivership An overview of administrative receivership. | Practice notes | Maintained |
| 8 | Compulsory liquidation: What is it and when can a company ... This practice note provides an overview of compulsory liquidation, or winding-up. It discusses situations in which a company can be placed into compulsory liquidation and what happens after a compulsory liquidation order is made. For further information on how to place a company into compulsory liquidation see Checklist, How do I place a company into compulsory liquidation?. This note does not cover voluntary liquidations, which are considered in Practice note, Voluntary liquidation: What is it and how do I place a company into voluntary liquidation? | Practice notes | Maintained |
| 9 | Employer debts in multi-employer pension schemes This practice note looks at the detail of the employer debt requirements as they have applied to multi-employer pension schemes since 6 April 2008 and comments on some key issues arising in practice. Among other areas, the note considers the current definition of an "employment-cessation event" and the circumstances in which an apportionment or withdrawal arrangement can be used by an employer that stops participating in a multi-employer scheme, as an alternative to paying a full employer debt. | Practice notes | Maintained |
| 10 | 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 |
| 11 | 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 |
| 12 | 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 |
| 13 | 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 |
| 14 | Liquidation: overview An overview of the methods of achieving a liquidation of a company registered in England and Wales. This practice note links to more detailed practice notes covering: Compulsory liquidation. Voluntary liquidation. Liquidator's powers. | Practice notes | Maintained |
| 15 | Pension scheme buyouts and buy-ins This practice note examines pension scheme buyouts and buy-ins and considers key issues for employers and trustees in full and partial buyouts, buy-ins and other deferred liability mitigation exercises. The note also includes a summary of statutory restrictions on buying out contracted-out rights. | Practice notes | Maintained |
| 16 | Pensions for finance lawyers An introduction to pension provision in the UK and how an occupational pension scheme can affect the work of a finance lawyer. | Practice notes | 07-Jan-2010 |
| 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 | Voluntary liquidation: what is it and how do I place a company ... This practice note describes the two types of voluntary liquidation: members' and creditors' voluntary liquidations. It explains how a company can be placed into voluntary liquidation and the effects of a voluntary liquidation. For information on compulsory liquidations, see Practice note, Compulsory Liquidation: what is it and when can a company be placed into compulsory liquidation? and Practice note, Compulsory Liquidation: How do I place a company into compulsory liquidation? | Practice notes | Maintained |
| 19 | 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 |
| 20 | Winding up an occupational pension scheme This practice note examines the steps necessary to wind up an occupational pension scheme. | Practice notes | Maintained |