Corporate Consulting Information Sheets and Newsletters

Current Issues in Pensions Financial Reporting.
April 2012
This note covers the selection of the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 31 March 2012. There are a number of ...

Pensions News for Employers - April 2012
April 2012
Welcome to Barnett Waddingham’s April 2012 newsletter aimed at providing sponsors of occupational pension schemes with regular updates on pension matters that may affect them. The developments in pens...

Pension Benefit Design - Sharing the Risks
April 2012
Universities will, of course, be familiar with the recent changes to the USS, but what are the options available for schemes run for their non-teaching staff (commonly referred to as Self Administered...

Accounting for Pension Costs: Universities 31 July 2011
March 2012
This is our third annual survey of the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes. As well as participating in the Universiti...

Pensions News for Employers - January 2012
January 2012
Welcome to Barnett Waddingham’s January 2012 newsletter aimed at providing sponsors of occupational pension schemes with regular updates on pension matters that may affect them. To read more click on ...

Current Issues In Pensions Financial Reporting
January 2012
This note covers the selection of the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 31 December 2011. There are a number ...

Specialist Longevity Expertise
October 2011
ITV recently announced they have entered into the third largest longevity swap ever to be written. In the wake of this latest pensions de-risking exercise we discuss how longevity swaps can add value ...

Mergers and Acquisitions
October 2011
One of the most financially significant aspects of a corporate transaction is often an associated defined benefit (DB) pension scheme deficit. The complexity of the issues involved and the potential f...

Current Issues in Pensions Financial Reporting
October 2011
The key financial assumptions required for determining pension liabilities under the Accounting Standards FRS17 (UK non-listed), IAS19 (EU listed) and FAS158 (US listed) are the discount rate and the ...

Managing Longevity Risk - One Solution
August 2011
A longevity swap allows a scheme to reduce or remove the risk of increased costs if future improvements in life expectancy are greater than anticipated, whilst still retaining control of the investmen...