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Corporate Insolvency: Pension Rights


ISBN13: 9781784514716
Published: December 2016
Publisher: Bloomsbury Professional
Country of Publication: UK
Format: Hardback
Price: £115.00



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Corporate Insolvency: Pension Rights is the only book of its kind to successfully bridge the gap between the two distinct disciplines of pensions law and corporate insolvency law by drawing out the legal principles applicable where the different legal regimes interact.

Providing in-depth analysis and drawing together legislation, case law, analysis and comment Corporate Insolvency: Pension Rights focuses on the application of the rules relating to corporate insolvency and how they impact on pensions. It explains the detailed elements of this specialist field of law and practice, providing a useful base on which to answer questions that are likely to arise.

Coverage includes: the Supreme Court decision in Nortel and its impact on recovery under TPR's moral hazard powers; limits on the amount of contribution notices: Re Storm Funding; issues on s75 debts: MNRPF v Stena; cases on TPR's moral hazard powers; and surpluses on winding up: UC Rusal Alumina v Miller.

Why you should read this book

If you work as a pensions practitioner, corporate insolvency practitioner or accountant, you will find the up-to-date case law and practical analysis in Corporate Insolvency: Pension Rights an essential aid to your work.

There is a companion book, also by David Pollard, Corporate Insolvency: Employment Rights isbn 9781784514679

Subjects:
Insolvency Law, Pensions Law
Contents:
Chapter 1: Introduction
Chapter 2: Occupational pension schemes
Chapter 3: Pensions consultation – PA 2004
Chapter 4: Insolvency proceedings
Chapter 5: Insolvency: moratorium on legal proceedings and process
Chapter 6: Pensions as a preferential debt
Chapter 7: Pensions – auto-enrolment
Chapter 8: EC Employment Insolvency Directive
Chapter 9: Carrying on business: impact on employee and pension claims
Chapter 10: Carrying on business – Nortel and overview of issues - provable debts/ insolvency expense/ adopted contract/ black hole?
Chapter 11: Summary table: employee claims in administration – expenses or adopted
Chapter 12: Carrying on business – adopted employment contracts
Chapter 13: Tupe: Pension liabilities
Chapter 14: Pensions and other trusts
Chapter 15: Insolvency event – PPF and s75
Chapter 16: PPF: Pension Protection Fund: overview
Chapter 17: PPF: notice obligations on IPs
Chapter 18: PPF: Assessment periods
Chapter 19: TPR/PPF: notification obligations and power to gather information
Chapter 20: Independent trustee obligations
Chapter 21: Excluded schemes: Scope of the main pensions legislation
Chapter 22: Who is an employer under the pensions legislation?
Chapter 23: Contributions to pension schemes
Chapter 24: Section 75: Debt on employer
Chapter 25: Section 75: Amount of the debt
Chapter 26: Section 75 debt: flowchart
Chapter 27: Section 75: Allocation arrangements and withdrawal arrangements under the Employer Debt Regulations
Chapter 28: Section 75 compromises
Chapter 29: Multi-employer schemes: PPF and s75
Chapter 30: TPR Moral hazard powers
Chapter 31: Moral hazard and restructuring
Chapter 32: TPR's practice on moral hazard powers
Chapter 33: Money purchase schemes
Chapter 34: Winding up the pension scheme
Chapter 37: Winding-up the scheme: surpluses
Chapter 38: Overseas employees and insolvencies
Chapter 39: Who is connected or associated?