Category: Bulletins
Bulletins
“Now, where did I put that deficit?” Company balance sheets and underfunded pension schemes…
The requirements of Financial Reporting Standard 102 (FRS102) could have a dramatic, yet largely unforeseen impact on the accounts of corporate groups where an underfunded final salary pension scheme still… Read more →
Bulletins
New freedoms for pensioners to trade their annuities for cash: creating a secondary annuity market
Dovetailing with the new pension flexibilities introduced in April 2015, and continuing in the spirit of “freedom of choice”, HM Treasury recently announced that from 6 April 2017 pensioners will… Read more →
Bulletins
This miscellany of proposed changes from April 2016 is a can of worms…
“Miscellaneous” amendment regulations are often tidying up exercises and of no great consequence. However the DWP’s recent consultation on its proposed Miscellaneous Amendments Regulations 2016 are a different kettle of… Read more →
Bulletins
A novel approach to putting right problems with a scheme’s governing documentation – just a one-off, or the start of a trend?
Problems with pension scheme documentation are sadly all-too-common these days. The precise meaning of decade-old provisions is one perennial headache for schemes and their trustees; blatant drafting errors, that give… Read more →