PLC - Guaranteed minimum pension (GMP)

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Resource ID: 4-107-6676
Products: IP&IT, PLC Glossary, PLC Magazine (UK), PLC UK Commercial, PLC UK Construction, PLC UK Corporate, PLC UK Dispute Resolution, PLC UK Employment, PLC UK Environment, PLC UK Law Department, PLC UK Pensions, PLC UK Property, PLC UK Public Sector, PLC UK Share Schemes & Incentives
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Topics

Discrimination: PensionsDiscrimination: Pensions (http://tax.practicallaw.com/8-379-8242)
Members, Benefits and Pension SharingMembers, Benefits and Pension Sharing (http://tax.practicallaw.com/9-103-1341)
Miscellaneous: Pensions and Retirement BenefitsMiscellaneous: Pensions and Retirement Benefits (http://tax.practicallaw.com/1-103-1340)
Policy and Reform: Pensions and Retirement BenefitsPolicy and Reform: Pensions and Retirement Benefits (http://tax.practicallaw.com/0-103-1345)

Practice note: overview

Contracting out of the state second pension: overview Contracting out of the state second pension: overview (http://tax.practicallaw.com/topic5-504-9541)
Pensions in the UK: overview Pensions in the UK: overview (http://tax.practicallaw.com/topic2-235-7983)
Pensions: asset purchases Pensions: asset purchases (http://tax.practicallaw.com/topic1-107-3542)

Practice notes

Amending occupational pension schemes Amending occupational pension schemes (http://tax.practicallaw.com/topic4-205-6234)
Early leavers: preservation and revaluation requirements Early leavers: preservation and revaluation requirements (http://tax.practicallaw.com/topic2-385-1322)
Equalisation of pension benefits following Barber: recent cases and possible further claims Equalisation of pension benefits following Barber: recent cases and possible further claims (http://tax.practicallaw.com/topic4-208-3987)
Key topics citator Key topics citator (http://tax.practicallaw.com/topic9-375-8349)
Pension Protection Fund: compensation Pension Protection Fund: compensation (http://tax.practicallaw.com/topic0-376-6160)
Pension schemes: benefits on retirement Pension schemes: benefits on retirement (http://tax.practicallaw.com/topic5-502-1740)
Pension sharing on divorce: a practical guide for trustees Pension sharing on divorce: a practical guide for trustees (http://tax.practicallaw.com/topic4-376-6691)
Pension trustee exoneration and indemnity clauses Pension trustee exoneration and indemnity clauses (http://tax.practicallaw.com/topic2-209-8956)
Pensions Act 2007: summary of key points Pensions Act 2007: summary of key points (http://tax.practicallaw.com/topic8-375-9429)
Pensions and discrimination claims Pensions and discrimination claims (http://tax.practicallaw.com/topic3-208-8985)
Rectifying mistakes in pension scheme documents Rectifying mistakes in pension scheme documents (http://tax.practicallaw.com/topic0-232-1952)
Winding up an occupational pension scheme Winding up an occupational pension scheme (http://tax.practicallaw.com/topic3-354-0952)

Glossary

State earnings-related pension scheme (SERPS) State earnings-related pension scheme (SERPS) (http://tax.practicallaw.com/topic9-200-3498)
State second pension (S2P) State second pension (S2P) (http://tax.practicallaw.com/topic1-200-3464)

Legal update: archive

DWP consults on easement for amending scheme rules on the abolition of protected rights DWP consults on easement for amending scheme rules on the abolition of protected rights (http://tax.practicallaw.com/topic8-507-2587)
Pensions Regulator: revised winding-up guidance finalised Pensions Regulator: revised winding-up guidance finalised (http://tax.practicallaw.com/topic1-502-4321)

Guaranteed minimum pension (GMP)

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