The following Pensions Q&A provides comprehensive and up to date legal information covering:
Yes, provided they (and the trustees) are satisfied that any incentive exercise proposal complies with applicable legal requirements, in particular regarding:
the contractual obligations and duties the employer owes to its workforce (for more information, see Practice Note: Employer duties to provide pensions to employees)
consultation with employees under the Pensions Consultation Regulations, SI 2006/349 (for more information, see Practice Note: Pension consultation requirements—an introduction)
data protection (for more information, see Practice Note: The GDPR for pensions lawyers)
statutory restrictions on amendment under the Pensions Act 1995, s 67 (for more information, see Practice Note: Statutory restrictions on amendment—section 67 and when it applies)
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