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Barnett Waddingham
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Blog: Employers

Barnett Waddingham, liabilities, Issues in Pensions Financial Reporting, Bond yields
Big jump in liabilities likely if no change seen in market statistics

The latest version of our Current Issues in Pensions Financial Reporting newsletter has just been released and it gives some interesting considerations for company directors for the end of Q3 2014.

EIOPA, Barnett Waddingham, Impact study, UK pension scheme deficit
EIOPA are at it again with a new consultation on solvency for pension schemes

The European Insurance and Occupational Pensions Authority (EIOPA) has published yet another consultation into potential new solvency requirements for pension schemes.

PPF levy to be cut – will your scheme benefit?

The PPF has reduced its target levy from 2015/16 and made some welcome changes to the levy framework. However, not all schemes will see a fall in their levy.

Barnett Waddingham, Lifetime Allowance, Individual Protection, Actuarial Services for Employers, Executive Pensions
IP14 - Practice safe saving

Pension savings currently attract tax relief. The Lifetime Allowance (LTA) is a limit placed by the Government on the value of pension benefits an individual can accrue over their lifetime without paying tax charges.

IFRIC 14, Barnett Waddingham, Actuarial Services for Employers, Buy-outs and Buy-ins, Corporate Activity and Transactions, Accounting
Softer approach to accounting for surplus under IFRIC 14

IFRIC 14 amendment will clarify the treatment of pension schemes where there is a surplus on the IAS 19 accounting basis but no future accrual of benefits.

Compromise on EU pensions directive grants boon for cross-border schemes

Revised Directive may permit cross-border schemes to use recovery plans – but is this too little, too late?

NO vote – but a call for change

Pension schemes should not rest easy as Scots vote No to independence, changes still lie ahead

Assessment of mental health risks within the workplace

Following the publication today of Dame Sally Davies’ annual report into mental health which shows mental illness leads to the loss of 70 million working days in the UK

FRC proposes amendments to FRS102 to address confusion

Exposure draft confirms schedule of contributions will not need to be recognised as additional liability under accounting standard FRS102

Inflation measure downgrade casts further doubt on pension increases

CPIH’s loss of national statistic status means some schemes may need to look once again at their pension increase rules

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