GMP Equalisation

There are many reasons why trustees may need to complete a benefit rectification exercise. Faye Jarvis explores the key considerations in these instances.

30 years after the infamous Barber judgment, Tom Yorath looks at how the GMP equalisation problem has progressed against advances in technology

While HMRC guidance on GMP equalisation contains both good and bad news for schemes, it does allow them to get going on the process, says John Wilson.

HM Revenue and Customs has extended the deadline for the issue of final reconciliation data cuts due to the coronavirus outbreak.

The reconciliation and rectification sub-committee of the Guaranteed Minimum Pension Equalisation Working Group (GMPEWG) has published guidance on when to rectify for the effects of equalisation.

Mark Smith looks at the next instalment of the Lloyds Bank's GMP equalisation court hearing, and what it could entail for pension transfers.

Willis Towers Watson's GB head of retirement speaks to James Phillips about changing DB regulation, trustee power, and a refocus on DC

The pensions industry still has a number of questions following the publication of HM Revenue and Customs’ (HMRC) guidance on tax issues covering GMP equalisation.

The pension schemes bill heralds an era of tougher governance rules and strengthened member protections, bringing with it a lot of work for trustees, says Fuat Sami.

The Pension Protection Fund (PPF) has confirmed its 2020/2021 levy rules and revealed they remain stable and broadly unchained from the previous levy year, expecting an 8% rise in collection.