On this page...
- Abandonment of DB pension schemes
- Clearance
- Conflicts of interest
- Corporate transactions
- Cross-border schemes
- DC schemes Q&As
- Effective member communications
- Incentive exercises
- Lump-sum death benefits
- Member retirement options
- Mortality assumptions
- Monitoring employer support
- Multi-employer schemes and employer departures
- Record-keeping
- Relations with advisers
- Scheme funding and clearance case studies
- Scheme funding FAQs
- Transfer values
- Trustee guidance
- Trustee knowledge and understanding
- Voluntary employer engagement
- Winding up
Abandonment of DB pension schemes
Relevant for: Employers - Professionals - Trustees
Summary:
This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme ...
Issued:December 2008
Clearance
Relevant for: Employers - Professionals - Trustees
Summary:
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:June 2009
Conflicts of interest
Relevant for: Employers - Professionals - Trustees
Summary:
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:October 2008
Corporate transactions
Relevant for: Employers - Professionals
Summary:
The role of the employer and what they need to think about in relation to their scheme if considering a corporate transaction...
Issued:June 2009
Cross-border schemes
Relevant for: Employers - Professionals - Trustees
Summary:
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:December 2005
DC schemes Q&As
Relevant for: Employers - Professionals - Trustees
Summary:
Some key issues from our DC guidance providing links to other relevant guidance and our Trustee toolkit where relevant ...
Issued:May 2008
Effective member communications
Relevant for: Employers - Professionals - Trustees
Summary:
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:September 2008
Incentive exercises
Relevant for: Employers - Professionals - Trustees
Summary:
This guidance relates to transfer incentives and other incentive exercises that are sometimes offered by employers to members of defined benefit (DB) schemes....
Issued:December 2010
Lump-sum death benefits
Relevant for: Employers - Professionals - Trustees
Summary:
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:June 2006
Member retirement options
Relevant for: Professionals - Trustees
Summary:
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:May 2008
Mortality assumptions
Relevant for: Professionals - Trustees
Summary:
This guidance outlines how trustees should go about deciding on mortality assumptions in an actuarial valuation for a defined benefit pension scheme...
Issued:September 2008
Monitoring employer support
Relevant for: Professionals - Trustees
Summary:
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:November 2010
Multi-employer schemes and employer departures
Relevant for: Employers - Professionals - Trustees
Summary:
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...
View Multi-employer schemes and employer departures guidance
Issued:November 2010
Record-keeping
Relevant for: Professionals - Trustees
Summary:
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:June 2010
Relations with advisers
Relevant for: Professionals - Trustees
Summary:
This best practice guidance sets out some key issues for trustees to consider in their relations with advisers...
Issued:May 2008
Scheme funding and clearance case studies
Relevant for: Employers - Professionals - Trustees
Summary:
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:June 2009
Scheme funding FAQs
Relevant for: Employers - Professionals - Trustees
Summary:
This section contains some FAQs in relation to scheme funding along with our responses. ...
Issued:March 2010
Transfer values
Relevant for: Professionals - Trustees
Summary:
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:September 2008
Trustee guidance
Relevant for: Employers - Professionals - Trustees
Summary:
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:December 2007
Trustee knowledge and understanding
Relevant for: Professionals - Trustees
Summary:
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:April 2005
Voluntary employer engagement
Relevant for: Employers - Professionals
Summary:
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:January 2008
Winding up
Relevant for: Professionals - Trustees
Summary:
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. ...