- TPR publishes superfund guidance for trustees and employers
- What are the implications?
- What is the background to this guidance?
- What are the key points of the guidance?
- What are the next steps?
Pensions analysis: On 21 October 2020, the Pensions Regulator (TPR) issued guidance setting out the approach trustees and sponsoring employers should take when considering transacting with a DB superfund model. Among other things, the guidance sets out the three gateway principles which will have to be satisfied before a clearance application for a superfund transfer can be approved by TPR.
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