PPBNS series 1: general

These PPBNS (Prospect pensions briefing notes) cover a range of general pension issues.

Documents

Age discrimination (Members only) PPBN 48 Publication date: 22 March 2006 Implications for pension schemes and redundancy terms

Career average schemes (Members only) PPBN 06 Publication date: 15 December 2006 Career average pension schemes [revised December 2004]

Consultation on changes to pension schemes (Members only) PPBN 58 Publication date: 27 April 2006 Consultation on changes to pension schemes: the duty on employers to consult on proposed changes to pension arrangements, as set out in the Pensions Act 2004

Disability discrimination (Members only) PPBN 11 Publication date: 07 July 2006 Disability discrimination in pension schemes: a note for trustees and negotiators

Disputes procedure (Members only) PPBN 07 Publication date: 07 July 2006 Pension scheme disputes: internal dispute resolution procedures

Occupational pension provision in the UK (Members only) PPBN 37 Publication date: 26 January 2006 Occupational pension provision in the UK: a general introduction

Pensions commission first report (Members only) PPBN 12 Publication date: 15 December 2006 First report of the Pensions Commission [November 2004]

Retirement age and pension age (Members only) PPBN 09 Publication date: 15 December 2006 Retirement age and pension age. This note covers age discrimination, retirement policy, equalisation of pension and state pension age, and minimum pension age. [2nd revision June 2005]

Salary sacrifice arrangements (Members only) PPBN 03 Publication date: 03 March 2006 Salary sacrifice (salary conversion) arrangements

State pension: basic state pension (Members only) PPBN 19 Publication date: 09 May 2006 The basic state pension: covers state pension age; contributions and credits; voluntary NI contributions; state pension forecasts; pensions increases; deferring the pension; and sources of information

State penson: graduated state pension (Members only) PPBN 15 Publication date: 03 March 2006 Graduated pension

Tax changes (Members only) PPBN 10 Publication date: 15 December 2006 The Finance Act 2004 - a note for trustees and negotiators [September 2004]

Terminology and abbreviations (Members only) PPBN 30 Publication date: 07 July 2006 Pensions terminology and abbreviations

Transfers from DB schemes (Members only) PPBN 01 Publication date: 04 May 2006 Pension transfers from defined benefit pension schemes

TUPE (Members only) PPBN 25 Publication date: 09 June 2006 TUPE and pensions