An outline of the pensions issues that may be encountered by finance lawyers. The note explains the various types of pension schemes in the UK as well as looking at the role of the Pensions Regulator and the Pension Protection Fund (PPF), the impact of employer insolvency on a scheme and liability for the employer debt. Links are also given to further practice notes dealing with pension issues on insolvency, the PPF assessment process and the Regulator's anti-avoidance powers.