The Pensions Regulator

Scheme specific funding

The Pensions Act 2004 introduced new funding requirements (replacing the minimum funding requirement), which apply to occupational pension schemes providing defined benefits.

We've produced the following guidance materials to help trustees and others implement this legislation.

In this section...

Case studies: Scheme funding and clearance
the regulator, employers and trustees working together to resolve funding issues

Scheme funding
guidance for trustees

Summary funding statements
guidance on some aspects of summary funding statements

Contingent assets
guidance on using contingent assets as part of a scheme's funding strategy

Associated links
links to relevant legislation and professional guidance notes

Moving to scheme funding
guidance on the timings for actuarial valuations under the new scheme funding legislation

Examples of funding documents
example documents showing what to include and how to present them

Technical queries
some questions and answers on scheme funding related issues