An
Introduction to Pensions
and the Pensions Industry
A
Briefing for Non-Specialists, Support Staff and New
Entrants
Chair
Steve Bee, Head of Pensions Strategy, Scottish
Life / Royal London
Speakers John Hayward, Pension Consultant Beth Horsman, Solicitor, Professional Support
Lawyer, Eversheds LLP Sharon Purnell, Legal Executive, Eversheds
LLP Mark Da Silva, Partner, Barnett Waddingham
LLP Rachel Vahey, Manager, Pensions Development,
Scottish Equitable plc
Matters
to be covered include:
What
are pensions and how do they work in the UK?
Pensions
terminology: key terms and acronyms thoroughly explained
Types
of pension key features and differences
- State pension and second state pension
- Private pension eg SSAS (small self-administered schemes)
and SIPP (self-invested personal pensions)
- Occupational and company pension arrangements
- Stakeholder pensions
- Final salary schemes / defined benefit (DB) schemes
- Money purchase schemes / defined contribution (DC) schemes
- Contracting out
- Early leavers
- Retirement benefits
- Death benefits (pensions, lump sum)
Survivors pensions
Death in service
Death in deferment
Death of a pensioner
Simplification and A-Day
- Background, theory and practical implications
- Who does it affect and how?
- What does the industry need to do to prepare?
- What will the pensions world look like after simplification
is in place?
Pensions
industry structure
- Who does what in the industry traditionally and
how is that altering now?
- Who works with whom and who is in competition?
- Who gets paid by whom?
- Polarisation
The
Pensions Regulators role explained
- The Financial Services Authority (FSA) and the Pensions
Regulator; what the responsibilities are
- Who are they?
- What are they looking for?
- What should you do?
- What can they do?
- Whistle blowing
- Compensation
- Compliance
- Mis-selling explained
The
legal aspects
- The trust
- Member nominated trustees (MNTs)
- The trustees role, duties and responsibilities
- The employers role
- The individuals role
- The advisers role
- The documentation
- Divorce
- Other relevant law including employment and discrimination
- Case law
The
Inland Revenues position
- Registration
- Tax issues and reliefs
- Simplification
- Lifetime and annual allowances
- Retirement age
- Transitional position
Effect
of Europe on pensions
- Including the European Directive (IORP - Activities
of Institutions for Occupational Retirement Provision)
and age discrimination
Pensions
aspects of mergers and acquisitions
- Sale of company
- Sale of business
- Due diligence
- Transfer issues
Actuarial
and investment issues
- Impact of the Pensions Bill and Finance Act
- Scheme specific funding requirement
- Pension Protection Fund (PPF)
- Surpluses and deficits
- Investment strategy
- Winding-up and closed schemes