PWC

This Practice Note covers the process for carrying out an actuarial valuation for defined benefit (DB) 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.

This Practice Note deals with influencer marketing in Belgium. It is aimed at social media talent as well as at brand owners engaging in advertising. This Practice Note focuses on disclosure requirements and the regulatory framework, and oversight and sanctions. Key provisions in Belgium-focused agreements and ownership of sponsored content are also covered.

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.

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.