Employer debt and regulated apportionment arrangements: what insolvency practitioners need to know

Resource type: Practice note

Status: Maintained

Jurisdiction: United Kingdom

This practice note examines the use of regulated apportionment arrangements under the employer debt regime and comments on some key issues arising in practice.

Rosalind Connor, Partner, Taylor Wessing and Nicola Rondel of Counsel, Hogan Lovells LLP

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Resource ID: 7-501-5286
Products: PLC UK Finance, PLC UK Pensions, PLC UK Restructuring and Insolvency
This resource is maintained, meaning that we monitor developments on a regular basis and update it as soon as possible.

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Topics

Pensions RegulatorPensions Regulator (http://pensions.practicallaw.com/2-379-8240)
Restructuring and InsolvencyRestructuring and Insolvency (http://pensions.practicallaw.com/9-103-2072)
Winding-up and Insolvency: PensionsWinding-up and Insolvency: Pensions (http://pensions.practicallaw.com/5-205-7959)

Practice note: overview

Challenging the Pensions Regulator: Tribunal procedure Challenging the Pensions Regulator: Tribunal procedure (http://crossborder.practicallaw.com/topic3-382-0146)
Employer debt: a quick guide Employer debt: a quick guide (http://crossborder.practicallaw.com/topic4-522-5219)
Statutory debt on the employer: overview Statutory debt on the employer: overview (http://crossborder.practicallaw.com/topic3-203-4898)

Practice notes

Amending occupational pension schemes Amending occupational pension schemes (http://crossborder.practicallaw.com/topic4-205-6234)
Employer debts in multi-employer pension schemes Employer debts in multi-employer pension schemes (http://crossborder.practicallaw.com/topic7-382-6288)
Pension Protection Fund: assessment periods Pension Protection Fund: assessment periods (http://crossborder.practicallaw.com/topic8-381-0847)
Pensions for finance lawyers Pensions for finance lawyers (http://crossborder.practicallaw.com/topic9-202-3081)
Pensions Regulator: anti-avoidance powers Pensions Regulator: anti-avoidance powers (http://crossborder.practicallaw.com/topic2-205-4995)
Pensions Regulator: clearance applications Pensions Regulator: clearance applications (http://crossborder.practicallaw.com/topic2-205-5042)
Scheme-specific funding Scheme-specific funding (http://crossborder.practicallaw.com/topic7-203-0742)

Checklist

Group restructurings: employer debt easements: checklist Group restructurings: employer debt easements: checklist (http://crossborder.practicallaw.com/topic0-502-0738)

Glossary

Assessment period Assessment period (http://crossborder.practicallaw.com/topic5-205-4060)
Buyout Buyout (http://crossborder.practicallaw.com/topic8-206-2068)
Contribution notice Contribution notice (http://crossborder.practicallaw.com/topic8-201-5524)
Defined benefit (DB) pension scheme Defined benefit (DB) pension scheme (http://crossborder.practicallaw.com/topic0-107-7545)
Employer debt Employer debt (http://crossborder.practicallaw.com/topic0-206-2072)
Employment-cessation event Employment-cessation event (http://crossborder.practicallaw.com/topic4-502-1665)
Financial support direction (FSD) Financial support direction (FSD) (http://crossborder.practicallaw.com/topic5-201-5525)
Multi-employer scheme Multi-employer scheme (http://crossborder.practicallaw.com/topic3-206-1085)
Occupational pension scheme Occupational pension scheme (http://crossborder.practicallaw.com/topic8-107-6900)
Pension Protection Fund (PPF) Pension Protection Fund (PPF) (http://crossborder.practicallaw.com/topic7-205-4059)
Pensions Regulator Pensions Regulator (http://crossborder.practicallaw.com/topic9-201-5137)
Pre-pack Pre-pack (http://crossborder.practicallaw.com/topic8-384-7073)
Section 75 debt Section 75 debt (http://crossborder.practicallaw.com/topic0-382-0223)
Type-A event Type-A event (http://crossborder.practicallaw.com/topic8-382-7188)
Upper Tribunal (Tax and Chancery Chamber) Upper Tribunal (Tax and Chancery Chamber) (http://crossborder.practicallaw.com/topic3-380-0515)
Wrongful trading Wrongful trading (http://crossborder.practicallaw.com/topic0-107-7526)

Article

Uniq restructuring: overcoming the legal hurdles in a deficit-for-equity swap Uniq restructuring: overcoming the legal hurdles in a deficit-for-equity swap (http://crossborder.practicallaw.com/topic9-507-1592)

Legal update: case report

Pension Protection Fund: reapportioning employer debt does not make scheme ineligible Pension Protection Fund: reapportioning employer debt does not make scheme ineligible (http://crossborder.practicallaw.com/topic5-211-7963)

External resources

L and others v M Limited [2006] EWHC 3395 (Ch) L and others v M Limited [2006] EWHC 3395 (Ch) (http://crossborder.practicallaw.com/topic6-378-7414)
Occupational Pension Schemes (Employer Debt) Regulations 2005 (SI 2005/678) Occupational Pension Schemes (Employer Debt) Regulations 2005 (SI 2005/678) (http://crossborder.practicallaw.com/topic1-383-2876)
Pensions Act 1995 Pensions Act 1995 (http://crossborder.practicallaw.com/topic0-383-2508)
Pensions Act 2004 Pensions Act 2004 (http://crossborder.practicallaw.com/topic8-383-2509)
Pensions Regulator: clearance guidance (June 2009 version) Pensions Regulator: clearance guidance (June 2009 version) (http://crossborder.practicallaw.com/topic9-386-3350)
Pensions Regulator: Multi-employer schemes and employer departures (November 2010 version) Pensions Regulator: Multi-employer schemes and employer departures (November 2010 version) (http://crossborder.practicallaw.com/topic4-504-0249)
Pensions Regulator: Regulated apportionment arrangements (RAAs) and employer insolvency Pensions Regulator: Regulated apportionment arrangements (RAAs) and employer insolvency (http://crossborder.practicallaw.com/topic4-503-1481)

Employer debt and regulated apportionment arrangements: what insolvency practitioners need to know

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