April 2004 News

2004 Solvency Levels - FRS17/Funding
April 2004
Chris Chadwick, a partner in the Cheltenham office, looks at the recent history of local government pension scheme FRS17 and funding solvency levels. Readers of our November issue will recall that Bar...

Pension Schemes - Managing the Risks
April 2004
Any discussion about pension scheme design can quickly become polarized with the focus on the two extreme ends of the risk spectrum - defined benefit ("DB") and defined contribution ("DC"). In simple ...

Socially Responsible Investment
April 2004
Introduction The topic of Socially Responsible Investment (SRI) has become a significant consideration for the trustees of many occupational pension schemes when setting their investment strategy. Thi...

Accounting for Pension Costs under FRS17 - 2003 Survey
April 2004
Barnett Waddingham's report on the financial assumptions used by the FTSE100 companies under FRS17. Introduction This is our third annual survey of the assumptions adopted by FTSE100 companies for det...