Pension Trustees
This part of the topic index contains resources relating to pension scheme trustees. Please select the resource that you require by clicking on the relevant tab below.
6
resources
These resources are maintained, meaning that we monitor developments on a regular
basis and update them as soon as possible.
| 1 | Bribery Act 2010: toolkit A toolkit to assist with Bribery Act 2010 compliance. | Practice note: overview | Maintained |
| 2 | Bribery Act 2010: corporate criminal liability This note considers how criminal liability for offences under the Bribery Act 2010 may attach to companies. | Practice notes | Maintained |
| 3 | Bribery Act 2010: enforcement: prosecutorial discretion This note explains what principles the Serious Fraud Office (SFO) must apply when making decisions about how to deal with cases of suspected criminal activity. In particular, the note examines the various guidelines the SFO must apply, particularly with regard to the Bribery Act 2010. | Practice notes | Maintained |
| 4 | Bribery Act 2010: facilitation payments This note looks at facilitation payments, examining in particular what they are, why the lack of an exemption in the Bribery Act has been controversial, how the SFO plans to enforce the Bribery Act in relation to them and what can be done to prevent them being made. Information is also given on the position the OECD and other countries have taken towards facilitation payments. | Practice notes | Maintained |
| 5 | Directors' duties: comparison between Companies Acts 2006 ... A note outlining the changes to the law on directors' duties under the Companies Act 2006 (2006 Act). For a link to the 2006 Act, see Companies Act 2006: publication of final text. For general background to the 2006 Act, see Practice note, Companies Act 2006: materials. For a more detailed note on this topic, see Practice note, Directors' general duties under the Companies Act 2006. Chapter 2 of Part 10 (general duties of directors) came into force on 1 October 2007, other than the provisions relating to directors' conflict of interest duties (sections 175 to 177). Sections 177 to 175 came into force on 1 October 2008. | Practice notes | Maintained |
| 6 | Disclosure: providing information to members This practice note considers the requirements on trustees and employers to disclose certain information to pension scheme members, prospective pension scheme members, beneficiaries, spouses and civil partners, and recognised trade unions. The note specifically concentrates on the obligations set out in The Occupational Pension Schemes (Disclosure of Information) Regulations 1996 (SI 1996/1655). | Practice notes | Maintained |