UK pensions: Does an employer have a duty to advise a dying employee on the implications of taking ill-health benefits early?

The smooth operation of a pension scheme depends on an efficient flow of information between the employer and the member. Frequently, the Pensions Ombudsman is asked to consider scheme trustees’ and employers’ duties on providing benefit information to members. Where the law is silent, this can be a tricky area to navigate and considerable uncertainty … Continue reading

Bilanzsteuerrechtliche Risiken bei älteren Betriebsrentensystemen

By Claudia Posluschny and Frank Weberndörfer on November 9, 2017 Posted in Europe, Germany

Ältere Versorgungsordnungen nehmen hinsichtlich des Anspruchsbeginns häufig nicht ausdrücklich auf die aktuelle gesetzliche Regelaltersgrenze Bezug, sondern verweisen nach wie vor auf die starre Altersgrenze von 65 Jahren. Gleichwohl erbringen die meisten Unternehmen in der Praxis erst ab dem gesetzlichen Regelrentenalter Versorgungsleistungen und bilden auch ihre Rückstellungen entsprechend. Fallen folglich Schriftform und Rückstellungen auseinander, so kann … Continue reading

Limited Liability Partnerships members’status as workers

By Amanda Sanders on May 29, 2014 Posted in Europe, General, UK, Whistleblowing

This post was co-written by Lesley Harrold, Senior Knowledge Lawyer (Pensions), Norton Rose Fulbright LLP (London) Employment Status Since its introduction in 2000 the limited liability partnership (“LLP”) has become a popular corporate vehicle for professional services providers in the UK, especially legal and accountancy firms, many of which have converted from traditional partnerships to … Continue reading