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Actuarial funding valuations
Actuarial funding valuations
Practice notes

This Practice Note covers the process for carrying out an actuarial valuation for defined benefit occupational pension schemes, as required every three years under the statutory regime for pension scheme funding, including among other things the timing of the valuation and the setting of valuation assumptions and the employer contribution rate.

Engaging in scheme funding negotiations
Engaging in scheme funding negotiations
Practice notes

This Practice Note looks at the way in which negotiations on the funding of defined benefit (DB) occupational pension schemes should be carried out to comply with legislative requirements, including the Occupational Pension Schemes (Scheme Funding) Regulations 2005, SI 2005/3377, and the Pensions Regulator’s requirements.

How to manage scheme funding deficits
How to manage scheme funding deficits
Practice notes

This Practice Note looks at the options available to trustees and sponsoring employers to manage a deficit in a defined benefit pension scheme, including ways of increasing a scheme’s assets, reducing its liabilities and transferring risk.

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