Issued:December 2008
Relevant for: Employers - Professionals - Trustees
This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme ...
Issued:March 2010
Relevant for: Employers - Professionals - Trustees
This guidance provides support to trustees and employers when dealing with events that may impact upon their pension scheme, and when there is an application for a clearance statement....
Issued:October 2008
Relevant for: Employers - Professionals - Trustees
This guidance aims to provide educational support for trustees and employers for addressing conflicts of interest. You can read a summary version or the full guidance...
Issued:June 2009
Relevant for: Employers - Professionals
The role of the employer and what they need to think about in relation to their scheme if considering a corporate transaction...
Issued:December 2005
Relevant for: Employers - Professionals - Trustees
This guidance sets out the application process for authorisation and approval from the Pensions Regulator for trustees to accept contributions in respect of European members....
Issued:May 2008
Relevant for: Employers - Professionals - Trustees
Some key issues from our DC guidance providing links to other relevant guidance and our Trustee toolkit where relevant ...
Issued:September 2008
Relevant for: Employers - Professionals - Trustees
Good practice guidelines on ensuring effective member communications which can go a long way to support members and help them get the best they can out of their pension scheme....
Issued:July 2012
Relevant for: Employers - Professionals - Trustees
The regulator has reviewed its guidance and replaced it with a short principles-based statement for employers considering an incentive exercise, the trustees of the affected defined benefit schemes and those who advise them....
Issued:June 2006
Relevant for: Employers - Professionals - Trustees
Trustees may need to know whether lump sum death benefits can be provided from their scheme or whether a separate scheme, which only provides these benefits, should be set up....
Issued:May 2008
Relevant for: Professionals - Trustees
This guidance provides help to trustees in considering the process by which member retirement options are offered under their scheme. It sets out the trustees' responsibilities in providing retirement options, along with good practice guidance. ...
Issued:September 2008
Relevant for: Professionals - Trustees
This guidance outlines how trustees should go about deciding on mortality assumptions in an actuarial valuation for a defined benefit pension scheme...
Issued:November 2010
Relevant for: Professionals - Trustees
This guidance is for trustees and managers of all occupational pension schemes with a DB element and sets out practice that we expect trustees to follow in assessing, monitoring and taking action on employer covenant....
Issued:July 2012
Relevant for: Employers - Professionals - Trustees
This guidance is to help trustees and employers of multi-employer schemes understand the different mechanisms by which an employer can depart from the scheme...
Issued:June 2010
Relevant for: Professionals - Trustees
This guidance describes an approach that we consider to be good practice for measuring the presence of member data items which are important in the administration of a pension scheme...
Issued:May 2008
Relevant for: Professionals - Trustees
This best practice guidance sets out some key issues for trustees to consider in their relations with advisers...
Issued:June 2009
Relevant for: Employers - Professionals - Trustees
These scheme funding case studies (original versions published in 'Scheme funding: an analysis of recovery plans' in December 2008) demonstrate how the regulator, employers and trustees have worked together to resolve funding issues...
Issued:March 2010
Relevant for: Employers - Professionals - Trustees
This section contains some FAQs in relation to scheme funding along with our responses. ...
Issued:September 2008
Relevant for: Professionals - Trustees
This guidance helps trustees of private sector occupational pension schemes providing defined benefits to understand the requirements for calculating transfer values. References are set out at the end of the guidance and are linked within the text...
Issued:December 2007
Relevant for: Employers - Professionals - Trustees
Our guidance for trustees outlines some of the wide-ranging responsibilities placed on pension scheme trustees and some of the powers they usually have...
Issued:April 2005
Relevant for: Professionals - Trustees
The law requires that trustees have knowledge and understanding of (among other things) the law relating to pensions and trusts, as well as the principles relating to the funding of pension schemes and the investment of scheme assets...
Issued:January 2008
Relevant for: Employers - Professionals
This guidance provides help to employers offering a contract-based pension scheme who choose to involve themselves more closely in monitoring the running of the scheme....
Issued:October 2012
Relevant for: Professionals - Trustees
This guidance provides suggestions of good practice to help trustees and others meet the 2-year time frame in relation to winding up occupational pension schemes. ...