Kevin Gude

Legal Director, Gowling WLG

A trusted adviser to employers, insurers and employee benefit consultancies, his involvement in the development of risk benefit products and the design of medical benefit and wellbeing packages can inspire and enrich the practical advice that his HR and Finance clients receive. Working collaboratively in the creation and maintenance of healthy, enjoyable and productive workplaces, Kevin's unstuffy approach to the law aims to combine sound advice with commercial and long-lasting results.

Recent projects have included the design and implementation of medical benefit plans for international logistics businesses, heritage charities and utility companies. He has also taken a leading role in the revision and consolidation of legacy registered and excepted life assurance plans following the closure of employers' final salary pension arrangements.

Kevin's presence in the pensions and benefits industry spans more than 26 years, enabling him to draw on a rich and varied range of practical experience. Whether it's advising pension plan trustees and sponsors, working with consultants or insurers, or assisting risk and benefit managers, Kevin's ability to draw on historic, contextual knowledge provides his clients with a valuable advantage when definitive and decisive action is needed.

Contributed to

2

Pension death benefit trusts

Practice notes

This Practice Note looks at how trusts can be used to protect lump sum death benefits and to moderate any charge to Inheritance Tax (IHT) and how this is affected by the type of pension scheme or arrangement in question and the current charges to income tax imposed by the pensions tax regime under the Finance Act 2004.

Pensions

Relevant life and excepted group life policies—practical issues

Practice notes

This Practice Note discusses the main areas of complication encountered by practitioners (including pensions practitioners) when advising on non-registered life policies, namely relevant life and excepted group life policies, including in relation to: the conditions to be met in respect of the death benefits that are payable and to whom they are to be paid; discretionary trusts and inheritance tax (IHT); terminal illness; the distribution of death benefits; exercising a discretionary power; key-man cover; and tax avoidance.

Pensions