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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:November 2013

Relevant for: Professionals - Trustees

This guidance is based on the regulator’s recent experience in relation to asset-backed contributions and sets out our expectations of trustees when considering such arrangements....

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:November 2013

Relevant for: Professionals - Trustees

This regulatory guidance is issued by The Pensions Regulator to help trustees to meet the standards of practice that we believe form the basis of quality governance and administration in occupational defined contribution (DC) trust-based pension schemes....

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: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: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. ...

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