Latest articles from Duncan Buchanan

GMP equalisation and historic transfers: Putting Lloyds into practice


Pasa's Duncan Buchanan explains how trustees can tackle guaranteed minimum pension equalisation past transfers, and what the last judgment on the Lloyds case means for pension schemes.

Stranded in a failed mastertrust

Duncan Buchanan and Nicola Rondel

From the blog: From April 2019, mastertrusts will not be able to operate unless they have been authorised by the Pensions Regulator, and many may decide to pull out of the market.

Finding an authorised mastertrust prepared to accept a bulk transfer of members is one way for the trustees to discharge their obligations to members.

The size of pot and issues with data, coupled with the number and nature of the sponsoring employer base, may mean a bulk transfer is not possible. How then will the trustees complete their obligation to wind up?

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Buchanan: How to tackle zombie DB schemes

Duncan Buchanan

The troubles faced by BHS and Tata Steel have thrust pensions into the spotlight for the burden they can pose to employers, but can benefit cuts be justified? Duncan Buchanan gives his thoughts.

Offsetting costs from the end of contracting-out

Duncan Buchanan, Jill Clucas

Hogan Lovell's Duncan Buchanan and Jill Clucas explain what options are open to employers and schemes for dealing with increased national insurance costs when contracting-out ends this week.

Buchanan: Government should close legal gaps to stop scammers

Duncan Buchanan

The Society of Pension Professionals' Duncan Buchanan hopes the government will update pensions regulation as promised to ensure scammers are prevented from creating fraudulent schemes that trick the public out of their hard-earned savings.

Investment lessons from DB

Duncan Buchanan

Talking Head: Defined contribution schemes could pool assets and risk to improve returns, says the Society of Pension Professionals' Duncan Buchanan.

Six pages or 60? What to expect from an IGC report

Duncan Buchanan

The Society of Pension Professionals' Duncan Buchanan looks at what to expect from independent governance committees' first annual reports.

Incentivising savings – or reducing tax reliefs?

Duncan Buchanan

There is still no certainty about the future tax treatment of pensions. The Society of Pension Professionals' president Duncan Buchanan explains why we might just end up with the system we have got.

SPP: Tax does have to be taxing

Duncan Buchanan

Talking Head: A move to tax pensions like Isas is on the cards with far-reaching consequences for long-term saving, says the Society of Pension Professionals' Duncan Buchanan.

Storing up a scandal? The risks of cashing in annuities

Duncan Buchanan

Talking Head: The Society of Pension Professionals' Duncan Buchanan argues second-hand annuities could lead to a consumer backlash further down the line.