Many countries are in the process of reforming their pension systems. In the UK, the UK Pensions Act 2008 introduced a number of reforms intended to encourage more workers to adequately save for their own retirement. As a major part of that reform, beginning in October 2012, UK employers will be required to automatically enroll all their eligible jobholders into a qualifying pension scheme and make minimum contributions towards it. This raises some cross-border pension questions for US employers with employees in the UK.

Please see the attached memo for further information.


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