ARTICLE · 04 APRIL 2022

Pensions Update: Spring 2022

Arthur Cox

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This is the Spring update from our Pensions Group. The update covers new developments from the Pensions Authority; IORP II; the Finance Act 2021 and recent case law.

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Michael Shovlin

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This is the Spring update from our Pensions Group. The update covers new developments from the Pensions Authority; IORP II; the Finance Act 2021 and recent case law.

Pensions Authority updates

Pensions Authority Engagement Programme Findings Report 2021

As part of its 2021 engagement programme, the Pensions Authority (the "Authority") met with trustee boards (including those of master trusts) as part of its move to a forward looking risk-based approach to supervision. The primary purpose of the engagements was to examine how well schemes were equipped to meet the enhanced governance requirements under the European Union (Occupational Pension Scheme) Regulations 2021 (the "IORP II Regulations"). In its report on the engagement programme, published on 14 December 2021, the Authority stated that it expects all trustee boards, and their advisers, to fully consider its findings and evaluate their own practices to establish if improvements are required. The key

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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