Updated to take into account the reduction in the money-purchase annual allowance, changes to the rules on foreign pensions, the increase in the limit on tax-free pensions advice and introduction of the pensions advice allowance.
The Government has launched a consultation into the future viability of defined-benefit pension schemes.
Definition from the XpertHR glossary.
In Coloroll Pension Trustees Ltd v Russell (28 September 1994) EOR58A, the European Court of Justice rules that trustees of occupational pension schemes are bound by Article 119 of the EC Treaty in the same way as employers.
HR and legal information and guidance relating to final-salary pension schemes.