Freshfields on Corporate Pensions Law

This book is a guide for employers to the law relating to occupational pensions in the UK. This is an increasingly complex area driven by a combination of:

• increased costs and liabilities - for example driven by increasing longevity and reduced asset returns;
• changes in the law driven by UK legislation and European law; and
• judicial decisions on the web of interlocking obligations in a pension scheme.

  The book is written in a clear and user friendly way for use by lawyers and non-lawyers - for example, finance directors, treasurers, HR departments; pension managers, legal counsel and trustees. The book looks at occupational pensions from the perspective of the employer.

  Written by the pensions team at Freshfields, a leading international law firm, the book contains "bite-sized" analysis of legal topics on pensions law. Over 80 individual chapters are gathered together in Parts dealing with:

• Funding
• Debt on the employer - section 75 issues 
• Pensions Regulator - moral hazard powers 
• Pension Protection Fund
• Corporate transactions
• Scheme mergers
• Cross-border schemes
• Restructuring, insolvency and pension schemes
• Multi-employer schemes
• Trustees
• Conflicts of interest
• Obligations to provide information 
• Benefit changes
• Consultation obligations
• Age discrimination and pensions 
• Investment issues
• Pensions tax 2011 changes

  The book is up to date as at the end of 2011 and includes the recent changes by the Pensions Act 2011, the Court of Appeal decision in the Nortel case (on priority of claims in an insolvency) and the Stena and Pilots decisions on funding obligations.