Pensions snapSHot — December 2013
This edition of snapSHot summarises some of the key legal and regulatory developments that occurred during November in relation to occupational pension schemes.
- Regulator’s Code of Practice for trust-based DC schemes is published
- New revaluation order published
- Pensions Ombudsman case (Smyth): employer sanctioned for failure to make contributions on time
- Regulator publishes updated guidance on auto-enrolment
- Pensions Ombudsman case (Tuttle): incorrect benefits quotation and duty to mitigate loss
- Consultation by DWP on the definition of ‘money purchase’
- Regulator publishes guidance for trustees on asset-backed contributions
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