We provide good practice guidance to help trustees and others meet the two-year timeframe in relation to winding up occupational pension schemes.
Trustees must ensure effective and efficient management of the scheme through wind-up and, in turn, enable at least the key activities to be completed as soon as reasonably practical (and within two years).
Winding up
This guidance provides suggestions of good practice to help trustees and others meet the two-year time frame in relation to winding up occupational pension schemes.
Abandonment of DB pension schemes
This guidance outlines how trustees should deal with a proposal which involves the abandonment of a defined benefit pension scheme.