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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