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Pensions Act 2004 - Draft Code of Practice - Telent Legislation - IDR Regulations

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19 February 2008

Law Now

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Trustee Knowledge Update

We have now published the third edition of our Trustee Knowledge Update. The Update aims to provide trustees with information on recent legal developments to help them satisfy their duties in relation to the requirements in the Pensions Act 2004 concerning the need for knowledge and understanding of the law relating to pensions and trusts.

Some of the key features of this Update are:

PPF

* Summary of the proposed levy calculation for 2008/9 to 2010/11

Regulator

* Draft Code of Practice on reasonable periods under the new IDR requirements (intended to come into force in April 2008)

* Use of Regulator£s powers in Telent Legislation

* A look at some of the key provisions in the Pensions Bill 2007/8

* Draft IDR Regulations

Cases

* Smithson v Hamilton: mistakes in deeds of amendment and court£s approach to declaring them void

* Bloxham v Freshfields: one of the first Employment Tribunal decisions looking at age discrimination and what might amount to objective justification

* Allied Domecq v AD First Pensions Trust: considers the role of the employer in determining contributions and interpretation of a contribution rule

* Lindorfer v Council of the European Union: considers whether the use of sex-based actuarial factors could be sex discrimination

Things to look out for

* Impact of the new money laundering regulations on professional trustees

* Ongoing developments to the Financial Assistance scheme which may bring more schemes within its scope

A full copy of the Winter 2007/8 edition of our Trustee Knowledge Update can be accessed here.: <http://www.law-now.com/cmck/pdfs/nonsecured/tkuwinterfeb08.pdf>

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