News in Pensions
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Pension schemes: climate governance
Read the ICAS response to the DWP’s consultation on climate governance and reporting by pension schemes.
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TPR: easements and enforcement update
TPR easements come to an end and enforcement activity returns to normal.
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DB Funding Code: ICAS responds
Read the ICAS Pensions Panel’s views on TPR’s DB Funding Code of Practice proposals.
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C-19: TPR updates
Updates from TPR on auto-enrolment, the CJRS and pension contributions, and reporting deadlines and duties.
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C-19: Pension scheme reports guide
New guidance from ICAS, ICAEW and PRAG on the implications of COVID-19 for pension scheme financial reports and audit.
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DB schemes with distressed sponsors
ICAS highlights TPR’s guidance for DB pension scheme trustees with a sponsoring employer in corporate distress.
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TPR issues COVID-19 updates
We highlight TPR’s update for trustees, employers and sponsors.
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Pensions: section 179 accounts
ICAS and ICAEW commentary to assist pension trustees preparing relevant accounts for section 179 valuations due on 31 March 2020.
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The future of pension trusteeship
Christine Scott reports on TPR’s proposals to improve pension scheme trusteeship and governance, and ICAS views on them.
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Transitioning to DB accounting
Keith Purnell and Christine Scott report on the publication of guidance for charities on transitioning from DC to DB accounting.
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Pension excess contributions charge
HMRC’s Pension schemes announced ‘We know that scheme members are forgetting to declare details of their annual allowance charge on their Self Assessment returns’. What is the problem, and what should you do about it?
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Pension regulation in the 2020s
Liz Duffy and Christine Scott review the change in approach of The Pensions Regulator to workplace pension regulation.
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GMP equalisation: employer accounts
Guidance issued by the ICAS Pensions Panel on accounting for GMP equalisation by sponsoring employers.
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GMP equalisation: FTSE 100 accounts
Christine Scott and Liz Duffy report on how FTSE 100 companies are accounting for GMP equalisation following the Lloyds judgement.
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Delivering pensions dashboards
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Whose risk is it anyway?
From consolidation to transfers, de-risking is a hot topic for pension scheme trustees and sponsors
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The pensions dashboard: what next?
Liz Duffy reports on the DWP’s approach to introducing pensions dashboards, including the provision of data by providers.
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Guidance on pensions equalisation
Guidance is now on hand to show how pensions equalisation will affect reporting for pension schemes and employers
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Pension schemes: GMP equalisation
Christine Scott reports on new Guidance for pension schemes on accounting for Guaranteed Minimum Pension equalisation published by PRAG.
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Pension schemes: financial reports
ICAS reports on the changes to Financial reports of pension schemes: A statement of recommended practice (The Pensions SORP).
