Skip to main content
-
Case Study
Splitting inflation and nominal interest rates
During early 2012, one of our schemes was constrained by the funding basis and the availability of contributions from the employer to the extent that it could not a…
-
Briefing
Current Issues in Pensions Financial Reporting 31 July 2014
Our July 2014 Current Issues in Pensions Financial Reporting newsletter is specifically aimed at those involved in the preparation of pension disclosures of Univers…
-
Blog
Growing numbers of self-employed increasingly becoming a 'lost tribe'
Figures released by the Office for National Statistics (ONS) this morning provide the good news that employment is continuing to rise and unemployment continuing to…
-
Blog
The bulk annuity market continues to go from strength to strength in 2014
According to research by Barnett Waddingham, UK insurers completed bulk annuity transactions totalling around £2.5bn in Quarter 2 of 2014.
-
Briefing
Cessation Valuations and Contribution Certificates - some tweaks required?
In this briefing note, we look at what we believe administering authorities and employers would like to be able to do in dealing with outstanding employer liabiliti…
-
Case Study
Innovative buy-out
We carried out an innovative buy-out for part of the Lloyd’s Superannuation Fund (LSF), a £500m multi-employer defined benefit scheme associated with the Lloyd’s of…
-
Research
Impact of pension schemes on UK business - 2014
For many years we have read about the ever increasing pain that defined benefit (DB) pension schemes have piled onto employers, be it additional funding requirement…
-
Blog
Reducing DB deficits costs FTSE350 37p in every £1
Our annual FTSE350 research has shown that firms pay 37p out of every £1 they spend on pension provision on reducing existing DB pension deficits.
-
Blog
What is commutation of a pension?
The ability to take a tax free lump sum on retirement has long been a popular feature of pension arrangements. Commutation is defined as giving up part or all of t…
-
Blog
PRA Solvency II update
On 25 July 2014 the PRA released an update on Solvency II implementation. Firms have been making significant progress towards the implementation date of 1 January 2…