Pensions Law Handbook

The award-winning CMS Pensions Team is experienced in advising trustees, employers, consultants and insurers on all aspects of pensions law. As well as day-to-day advice, they are industry leaders in longevity hedging, buy-in, buy-out, asset-backed funding and corporate restructuring. Unlike other pensions law practices, the team also works directly on litigation. With more than 70 UK pensions lawyers, CMS has the largest UK pensions team. The team has been ranked in the top-tier of both the Pensions and Pensions Litigation categories in the Chambers and Partners and Legal 500 directories for over a decade. CMS were awarded ‘European Pensions Law Firm of the Year 2023’ at the European Pensions Awards and ‘Pensions Lawyers of the Year 2021’ at the Pensions Age Awards.

Preface
1 Pension Provision in the UK
2 Management and Regulation of Occupational Pension Schemes
3 Trustees
4 State Pension Provision and Contracting Out
5 Employer Insolvency: Implications for Pension Schemes
6 Protection for Early Leavers
7 Employment Issues and Automatic Enrolment
8 Pensions and Divorce
9 Discrimination
10 Investment
11 Funding, Deficits and Surpluses
12 De-risking and Winding up
13 Amendments and Scheme Redesign
14 Governance of Defined Contribution Schemes and Master Trusts
15 Commercial Transactions
16 Pensions Dispute Resolution and Litigation
17 Taxation of Registered Schemes
Appendix