Funding and investment

Funding and investment guidance:

THIS PRACTICE NOTE APPLIES TO TRUST-BASED OCCUPATIONAL PENSION SCHEMES PROVIDING DEFINED BENEFITS Statutory requirement for actuarial funding valuations The trustees of...

Practice Note

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Regulatory framework—background Employer covenant statement 2009 In June 2009 the Pensions...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES Asset-backed contribution arrangements are a tool, which can be used to help reduce...

Practice Note

Contributed by Chris Coulston and Harry Stead, Deloitte LLP The funding of defined benefit pension schemes and the volatility and risk associated with these schemes has...

Practice Note

Contributed by Katherine Worraker, Ian Ahkong, James Panayi and Alex Beattie of Deloitte LLP. UK registered pension schemes operated by a single employer or...

Practice Note

What is a contingent asset? A contingent asset is an asset that will generate cash for the pension scheme if certain specified (ie contingent) events occur (eg a...

Practice Note

FORTHCOMING DEVELOPMENT: The March 2018 White Paper ‘Protecting Defined Benefit Pension Schemes—A Stronger Pensions Regulator’ identified concerns about a lack of...

Practice Note

THIS PRACTICE NOTE RELATES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES One of the most controversial issues that can arise in relation to a defined benefit...

Practice Note

THIS PRACTICE NOTE APPLIES ONLY TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES The increase in the number of underfunded defined benefit occupational...

Practice Note

The European Market Infrastructure Regulation (EMIR) EMIR introduced requirements to improve transparency and reduce risks associated with the derivatives market. It...

Practice Note

EMIR—Introduction Key requirements The European Market Infrastructure Regulation (EU) 648/2012 (EMIR) is the principal EU measure regulating the over the counter (OTC)...

Practice Note

THIS PRACTICE NOTE APPLIES TO REGISTERED OCCUPATIONAL PENSION SCHEMES As a general rule, subject to the specific governing provisions of their trust deed and rules,...

Practice Note

THIS PRACTICE NOTE APPLIES TO DEFINED BENEFIT OCCUPATIONAL PENSION SCHEMES FORTHCOMING DEVELOPMENT 1: The March 2018 White Paper ‘Protecting Defined Benefit Pension...

Practice Note

What is environmental social governance (ESG)? Environmental social governance (ESG) is an umbrella term covering a range of environmental, social and governance factors...

Practice Note

FORTHCOMING DEVELOPMENT: The Pensions Regulator has co-established an industry working group on climate change to produce guidance for pension schemes on climate-related...

Practice Note

A pension scheme deficit exists when the scheme’s assets are less than its liabilities. There are a number of ways of measuring the deficit, eg: • on the scheme funding...

Practice Note