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Delays to pension reform will heighten rather than ease firms' anxiety about being ready for auto-enrolment, advisers claim.

Auto-enrolment for small firms has been delayed by a year, but the reform is still an opportunity for firms to move to profitable corporate advice. Three advisers have given us their models to consider.

Andy Zanelli goes through the issues surrounding pension commencement lump sums

The Treasury is set to allow pensioners to withdraw small personal pensions as cash.

The Treasury will not axe tax relief on compensation for certain previous pension mis-selling cases as previously planned.

The Pensions Regulator (TPR) has laid out six principles for defined contribution (DC) pensions to address the current "mixed" standards across the market.

Deputy Prime Minister Nick Clegg has called for state pension benefits to be means-tested in a move which would see wealthier older people having to pay for certain services currently available to them free of charge.

The government's proposed cuts to public sector pensions will not go far enough to plug the schemes' funding gaps, Labour peer Lord Hutton has warned.

Department for Work and Pensions (DWP) has to bring in urgent reforms to ensure SSAS schemes are not penalised by new requirements under the Pensions Act, says Rowanmoor Pensions.

Administering auto-enrolment is an "absolute nightmare" for large employers, according to Marks & Spencer.