The Scottish group said employers were "delaying decision-making ahead of the phased introduction of auto enrolment" but added it was "well positioned to benefit from pension reform".
Delaying the decision on what to do about these provisions is a glorious annuity for lobbyists and creates more work for the IRS and private lawyers and accountants.
The other very interesting shift is the relationship between new housing starts, and the formation of new households, which might suggest that there is a shift taking place in the rationale for home ownership, with many delaying the decision.
The ruling released Tuesday follows a similar decision by the Fourth Circuit and gives borrowers another tactic for delaying lenders that want to seize the collateral backing their loan.