Current Pensions Issues Summer 2015

Our most recent quarterly newsletter on current and topical pensions issues can be found below.

In this edition we focus on:

• the second Budget of 2015, including a tapered reduction in the Annual Allowance for high earners, changes to Pension Input Periods, and a Green Paper on possible reform of pensions taxation
• governance of Defined Contribution (DC) schemes - in particular the new requirement for an annual statement from the Chair of Trustees
• The Pensions Regulator’s 2015 Funding Statement and Employer’s guide to the Scheme Funding Code of Practice
• an update on the end of contracting-out on a salary-related basis from April 2016
• ‘Section 75’ (Debt on Employer) issues for intra-group secondments