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Pensions

Pensions represent a key area of the Norwegian financial market, governed by complex regulations both for the pension schemes themselves and for the providers offering them. The regulatory framework is constantly evolving – particularly in the public law domain – and places high demands on market participants.

Thommessen advises both pension providers (such as life insurance companies and pension funds) and pension clients (employers) on all legal aspects related to pensions.

Our lawyers have extensive experience with ongoing advisory work, regulatory issues, asset management, transactions, and pension-related issues in the labor market. Several members of our team have backgrounds from key public authorities, providing valuable insight into regulatory processes and considerations.

Our legal services cover, among other areas:

Regulatory advice

We assist pension funds and life insurance companies on a regular basis with matters concerning inter alia:

  • Solvency capital and product requirements
  • Governance and organisational requirements
  • ICT and DORA
  • Reporting obligations and dividend distributions
  • Buffer funds and surplus sharing
  • Various licensing issues
  • Transfers, portfolio transactions and wind-downs of pension funds
  • Recovery and resolution issues

Asset management and tax

We advise on investment rules, risk management, tax treatment and reporting obligations for pension institutions.

Transactions

We have long-standing experience with transactions between regulated entities in the pension market. Our combination of regulatory expertise and transaction support facilitates efficient dialogue with the Financial Supervisory Authority of Norway (Finanstilsynet).

Occupational pension

We assist employers with the design and amendment of pension schemes, including pensions in connection with business transfers and disputes concerning pension entitlements (top-hat schemes, contractual early retirement (AFP), pensionable income, etc.)

Procurements

We also advise on procurement processes where pension schemes form part of the tender documentation.

The team