Pension Trustees

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Practice notes

137 resources

	Title	Resource type	Date
1	ABI	Glossary	Maintained
2	Acquisition	Glossary	Maintained
3	Active member	Glossary	Maintained
4	Actuarial reserve	Glossary	Maintained
5	Actuary	Glossary	Maintained
6	Additional maternity leave (AML)	Glossary	Maintained
7	Additional state pension	Glossary	Maintained
8	Additional voluntary contribution (AVC)	Glossary	Maintained
9	Administrative receiver	Glossary	Maintained
10	Administrative receivership	Glossary	Maintained
11	Administrator	Glossary	Maintained
12	Alteration rules	Glossary	Maintained
13	Annuity	Glossary	Maintained
14	Assessment period	Glossary	Maintained
15	Associated employer	Glossary	Maintained
16	Authorised person	Glossary	Maintained
17	Authorised unit trust	Glossary	Maintained
18	AVC	Glossary	Maintained
19	Beneficial interest	Glossary	Maintained
20	Beneficial owner	Glossary	Maintained
21	Benefit crystallisation event (BCE)	Glossary	Maintained
22	Benefit in kind	Glossary	Maintained
23	Bribery Act 2010: corporate criminal liability This note considers how criminal liability for offences under the Bribery Act 2010 may attach to companies.	Practice notes	Maintained
24	Bribery Act 2010: corporate hospitality, gifts and expenses This note looks at how promotional expenses, such as corporate hospitality and gifts, may be dealt with under the Bribery Act 2010.	Practice notes	Maintained
25	Bribery Act 2010: enforcement: prosecutorial discretion This note explains what principles the Serious Fraud Office (SFO) must apply when making decisions about how to deal with cases of suspected criminal activity. In particular, the note examines the various guidelines the SFO must apply, particularly with regard to the Bribery Act 2010.	Practice notes	Maintained
26	Bribery Act 2010: facilitation payments This note looks at facilitation payments, examining in particular what they are, why the lack of an exemption in the Bribery Act has been controversial, how the SFO plans to enforce the Bribery Act in relation to them and what can be done to prevent them being made. Information is also given on the position the OECD and other countries have taken towards facilitation payments.	Practice notes	Maintained
27	Bribery Act 2010: toolkit A toolkit to assist with Bribery Act 2010 compliance.	Practice note: overview	Maintained
28	Bridging pension	Glossary	Maintained
29	Bulk transfer	Glossary	Maintained
30	Capital gains tax	Glossary	Maintained
31	Capped drawdown	Glossary	Maintained
32	Cash balance scheme	Glossary	Maintained
33	Cash equivalent	Glossary	Maintained
34	Cash equivalent transfer value (CETV)	Glossary	Maintained
35	Cash transfer sum	Glossary	Maintained
36	Chargeable consideration	Glossary	Maintained
37	Chargeable gains	Glossary	Maintained
38	Civil partner	Glossary	Maintained
39	Close company	Glossary	Maintained
40	Collective investment scheme	Glossary	Maintained
41	Confidentiality agreement	Glossary	Maintained
42	Contracted-out employment	Glossary	Maintained
43	Contracted-out money-purchase (COMP) scheme	Glossary	Maintained
44	Contracted-out salary-related (COSR) scheme	Glossary	Maintained
45	Contribution holiday	Glossary	Maintained
46	Contribution notice	Glossary	Maintained
47	Court of Justice (ECJ)	Glossary	Maintained
48	CREST	Glossary	Maintained
49	CREST shareholder	Glossary	Maintained
50	CREST transfer form	Glossary	Maintained
51	CRESTCo	Glossary	Maintained
52	Custodian	Glossary	Maintained
53	Data	Glossary	Maintained
54	Data controller	Glossary	Maintained
55	Data processor	Glossary	Maintained
56	Data protection	Glossary	Maintained
57	Data subject	Glossary	Maintained
58	Deferred member	Glossary	Maintained
59	Defined benefit (DB) pension scheme	Glossary	Maintained
60	Defined benefits lump-sum death benefit	Glossary	Maintained
61	Defined contribution (DC) pension scheme	Glossary	Maintained
62	Discretionary trust	Glossary	Maintained
63	Discrimination	Glossary	Maintained
64	Drawdown pension	Glossary	Maintained
65	Drawdown pension fund lump-sum death benefit	Glossary	Maintained
66	Earnings cap	Glossary	Maintained
67	ECHR	Glossary	Maintained
68	ECJ	Glossary	Maintained
69	EEC	Glossary	Maintained
70	Employee	Glossary	Maintained
71	Employer-financed retirement benefits scheme	Glossary	Maintained
72	Employment Appeal Tribunal (EAT)	Glossary	Maintained
73	Employment tribunal	Glossary	Maintained
74	Enhanced protection	Glossary	Maintained
75	Equal Opportunities Commission (EOC)	Glossary	Maintained
76	European Court of Human Rights	Glossary	Maintained
77	European Economic Community (EEC)	Glossary	Maintained
78	European Parliament	Glossary	Maintained
79	European Union (EU)	Glossary	Maintained
80	Ex gratia payment	Glossary	Maintained
81	FCA	Glossary	Maintained
82	Fiduciary duties An outline of the common law fiduciary duties, ways of modifying those duties (including the use of Chinese walls) and proposals for reform.	Practice notes	Maintained
83	Financial Conduct Authority (FCA)	Glossary	Maintained
84	Financial Services and Markets Act 2000 (FSMA)	Glossary	Maintained
85	Financial Services Authority (FSA)	Glossary	Maintained
86	Fixed-term employee	Glossary	Maintained
87	Flexible drawdown	Glossary	Maintained
88	Free-standing additional voluntary contribution (FSAVC)	Glossary	Maintained
89	Funded	Glossary	Maintained
90	Funded unapproved retirement benefit schemes (FURBS)	Glossary	Maintained
91	GMP	Glossary	Maintained
92	Indirect discrimination	Glossary	Maintained
93	Interim period	Glossary	Maintained
94	International Financial Reporting Standards (IFRS)	Glossary	Maintained
95	Lifetime allowance	Glossary	Maintained
96	Liquidator	Glossary	Maintained
97	Lower earnings limit	Glossary	Maintained
98	National Association of Pension Funds (NAPF)	Glossary	Maintained
99	National Insurance Contributions Office (NICO)	Glossary	Maintained
100	National Insurance Services to Pensions Industry (NISPI)	Glossary	Maintained
101	Occupational pension scheme	Glossary	Maintained
102	OPRA	Glossary	Maintained
103	Ordinary adoption leave (OAL)	Glossary	Maintained
104	Ordinary maternity leave (OML)	Glossary	Maintained
105	Pregnancy and maternity discrimination	Glossary	Maintained
106	Primary protection	Glossary	Maintained
107	Primary threshold	Glossary	Maintained
108	Principal employer	Glossary	Maintained
109	Protected modification	Glossary	Maintained
110	Registered pension scheme	Glossary	Maintained
111	Regulated activity	Glossary	Maintained
112	Regulation	Glossary	Maintained
113	Restoration order	Glossary	Maintained
114	Salary-related scheme	Glossary	Maintained
115	SDLT	Glossary	Maintained
116	SDRT	Glossary	Maintained
117	Section 9(2B) rights	Glossary	Maintained
118	Self-invested personal pension (SIPP)	Glossary	Maintained
119	Sensitive personal data	Glossary	Maintained
120	Serious-ill-health lump sum	Glossary	Maintained
121	SERPS	Glossary	Maintained
122	SIP	Glossary	Maintained
123	SIPP	Glossary	Maintained
124	Special lump-sum death benefits charge	Glossary	Maintained
125	Stakeholder pension	Glossary	Maintained
126	Stamp duty land tax (SDLT)	Glossary	Maintained
127	Stamp duty reserve tax (SDRT)	Glossary	Maintained
128	State earnings-related pension scheme (SERPS)	Glossary	Maintained
129	State pension age	Glossary	Maintained
130	State second pension (S2P)	Glossary	Maintained
131	Supplementary pension rights	Glossary	Maintained
132	Transactions at an undervalue	Glossary	Maintained
133	Treaty on the Functioning of the European Union (TFEU)	Glossary	Maintained
134	Unfunded unapproved retirement benefits schemes (UURBS)	Glossary	Maintained
135	Upper earnings limit	Glossary	Maintained
136	VAT	Glossary	Maintained
137	VAT group	Glossary	Maintained

Pension Trustees

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