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Jargon Buster

Hybrid Arrangement

Previously, used simply to refer to schemes providing different sections, providing defined benefit and defined contribution benefits. Now a concept of FA04, where only one type of benefit will be provided by the scheme, but the type of benefit is not known in advance because it will depend on certain given circumstances at the point benefits are drawn.

HMRC

Specifically for pensions, HMRC Pension Schemes Services, Nottingham. 0115 974 1600. www.hmrc.gov.uk

Articles

Preparing for the upcoming age discrimination legislation

Although implementation of the age discrimination legislation may seem some way off, employers would do well to start preparing early, for example, by carrying out an audit of age related policies.

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