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Barnett Waddingham
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Briefings: September 2014 Archive

NAMES FRS102 Impact

Currently, under FRS17 employers that are unable to identify their share of a pension scheme’s assets and liabilities, such as in a defined benefit (DB) non-associated multi-employer scheme like The Pensions Trust, are able to account for its liabilities on a defined contribution (DC) basis.

PATHways 44

Our Pension Administration Technical Help highlights pensions news and legislation that has particular interest to what we do in Pension Administration.

Matching Adjustment

With Omnibus II having set out the finalised matching adjustment criteria, the focus has now turned to the practicalities of how firms will ensure their assets (and liabilities) are eligible and how to provide the evidence required by the application process.

News on Pensions August 2014

This month's News on Pensions includes articles on DC pensions: Freedom and Choice, the Definition of 'Money Purchase', Arcadia: RPI vs CPI and PPF news

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