Welcome to the R3 Technical Library, a unique resource for searching technical and specialist information within the sector. The below are available resources for Pensions.

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Nest Pensions - Update: Pre-packs and Groups (8 March 2024)
Nest continues to see a number of cases where a company in administration has completed a ‘pre-pack’ sale of its business & assets to a newco, who then continues using the company’s Nest employer account details. Furthermore, there have been circumstances where the newco has simply changed the name of the employer on the Nest employer account.
PPF Restructuring and Insolvency Guidance - Updates (14 December 2023)
The PPF Restructuring & Insolvency team has refreshed its existing guidance and issued new guidance on several topics, including details on different claims the pension scheme may have, the PPF approach to scheme rescues & how the PPF believes trustees should act where the employer is in distress following the recent Biwater case.
Nest - Closing a business (July 2022)
Six steps to close a business’ Nest account.
Working together – making the most of the relationship with the Pension Protection Fund (October 2021)
How IPs and the PPF can best work together to get the most out of the relationship.
PPF - Insolvency practitioner remuneration and Fee Rate Card (February 2021)
The PPF has published guidance on the approach it will take in respect of office holder remuneration; including a Fee Rate card that will take effect from 1 March 2021.
Pensions: An update from Nest, the auto-enrolment pension provider, on changes to their insolvent employer processes
At R3’s Smaller Practice Group Forum in November 2019, John Hale from Nest kindly gave a presentation about its insolvency processes and proposed changes to those processes for the benefit of Nest and the insolvency profession.
Pensions: Implications for Insolvency Practitioners (Oct 2019)
Insolvency Practitioners (“IPs”) must consider many issues before and after their appointment. This guidance note considers the main issues surrounding pensions (and other employee benefits) as they apply to an IP appointed (over a company), and seeks to assist IPs in identifying and dealing with these issues.
Ben LuxfordBen Luxford
Head of Technical
020 7566 4218
Moira FitzpatrickMoira Fitzpatrick
Technical Manager
020 7566 4210

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