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Blog
TPR publishes DB scheme expenses research and comparison tool
A note about TPR's DB scheme expenses research and comparison tool.
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Briefing
Current Issues in Pensions Financial Reporting 31 March 2014
This newsletter covers the selection of the key financial assumptions required for determining pension liabilities under UK and international accounting standards a…
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Research
Survey shows improvement in university FRS17 funding level
The average FRS17 funding level of university pension schemes has improved, according to our 5th annual survey of University Self Administered Trusts (SATs).
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Research
University Accounting Survey - July 2013
This is our fifth annual survey of the assumptions adopted by UK universities for determining the value of their pension liabilities for accounting purposes.
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Briefing
Single-Tier State Pension - Implications for DB schemes
First announced at the start of 2013, the proposed reform of the UK state pension system has been accelerated by the government and is now due to take effect from A…
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Blog
An interesting budget for sponsors of defined benefit pension schemes
A note about the budget and the implications of new DC flexibility for DB schemes
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Blog
Proposed changes to TUPE pension rules welcomed
The government published their response to the consultation on The Transfer of Employment (Pension Protection) (Amendment) Regulations last week.
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Blog
End of contracting out - benefit reviews and Protected Persons
A note mostly about the Government's response to the Protected Persons consultation, plus a few points on general issues around the end of contracting.
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Blog
Protected persons consultation response ‘increases pension costs and the administrative burden for employers’
The government has this afternoon published its consultation response on a possible statutory override for protected persons regulations. Commentin...
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Blog
PPF switch - Time is running out
A note about the switch from D&B to Experian from April 2014 and the anticipated new D&B model before then.