Members, Benefits and Pension Sharing
This part of the topic index contains resources on pension scheme members, their benefits, and pension sharing. Please select the resource that you require by clicking on the relevant tab below.
11
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | CPI/RPI: a quick guide A quick guide to the government's decision to change the statutory minimum basis for calculating annual pension increases and revaluing deferred pensions so it reflects changes in the Consumer Prices Index (CPI) rather than the Retail Prices Index (RPI). | Practice note: overview | Maintained |
| 2 | Data protection toolkit A toolkit to guide users through PLC's UK, EU, US and international content on data protection. It includes materials on an employer's data protection obligations, data protection issues in the public sector and resources on the Regulation of Investigatory Powers Act 2000. | Practice note: overview | Maintained |
| 3 | Money purchase pension schemes: overview This practice note examines the key points about occupational money purchase schemes, also known as defined contribution (or DC) schemes. As well as looking at the differences between trust-based and contract-based DC schemes, the note considers tax rules about DC benefits, age discrimination issues and contracting-out. A summary is also included of the key differences in the legal and regulatory treatment of defined benefit (DB) schemes and DC schemes. | Practice note: overview | Maintained |
| 4 | Disclosure: providing information to members This practice note considers the requirements on trustees and employers to disclose certain information to pension scheme members, prospective pension scheme members, beneficiaries, spouses and civil partners, and recognised trade unions. The note specifically concentrates on the obligations set out in The Occupational Pension Schemes (Disclosure of Information) Regulations 1996 (SI 1996/1655). | Practice notes | Maintained |
| 5 | Early leavers: preservation and revaluation requirements This practice note examines the statutory requirements relating to the preservation of early leavers' benefits in occupational pension schemes, and considers changes to the revaluation of deferred pensions which came into effect on 6 April 2009. | Practice notes | Maintained |
| 6 | Forfeiture of occupational pension benefits This note considers the statutory and common law regime applying to forfeiture and other alienation of benefits from an occupational pension scheme. | Practice notes | Maintained |
| 7 | Ill-health early retirement pensions This practice note considers the circumstances in which members of occupational pension schemes may qualify for ill-health early retirement pensions, and looks at various issues that arise for trustees and employers in deciding whether to award them. | Practice notes | Maintained |
| 8 | 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 |
| 9 | Members' rights to see scheme documents This note outlines the rights of members of occupational pension schemes to see a scheme's governing documents and other material, under relevant legislation and trust law. It also considers the practical implications for trustees when recording decisions, dealing with requests for disclosure and facing scrutiny of their decisions. | Practice notes | Maintained |
| 10 | Pension sharing on divorce: a practical guide for trustees This practice note explains the effect of pension-sharing orders on tax-registered occupational pension arrangements, and considers the steps trustees must take to comply with the legislation. | Practice notes | Maintained |
| 11 | Transfer values This note examines the current legislation relating to cash equivalent transfer values offered by defined benefit pension schemes, including the changes that came into effect on 1 October 2008. | Practice notes | Maintained |