The Pensions Regulator has had a busy lockdown. While some details of its new enforcement powers under the Pension Schemes Act 2021 remain to be finalised, the need to consider the implications of those changes when conducting a wide spectrum of corporate transactions is clear.
Merger and acquisition dealmakers, board members and others should be aware of the obligations – and the consequences of getting it wrong.
Much has already been said about the new criminal offences and civil penalties that could catch ‘normal’ corporate activity. But it is the increased notification requirements that could have the greatest practical impact … Continue Reading