Changes to TUPE pension protection requirements
Changes have been made to the statutory protection in regard to pension rights offered to transferring employees on a TUPE transfer, who were members of an occupational pension scheme prior to the TUPE transfer.
The changes came into force on 6 April 2014 and affects transferee employers who wish to use a money purchase or a stakeholder pension scheme in order to satisfy the pension protection requirements of sections 257 and 258 of the Pensions Act 2004 and the Transfer of Employment (Pension Protection) Regulations (SI 2005/649).
The transferee employer will now satisfy the requirements under the amended regulations if…
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