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Barnett Waddingham
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Briefings: Employers

PerioDic - April 2019

Our PerioDiC Spring newsletter summarises the trustee, company and other elements to be aware of which help with running a defined contribution (DC) scheme.

2019 actuarial funding valuations - from an Employers viewpoint

TPR has published its annual funding statement, aimed at trustees and sponsoring employers of DB pension schemes undertaking scheme funding valuations. It provides guidance on expectations and indicates how they intend to step up their oversight.

Lifetime Allowances and Life Cover through Excepted Group Life Policy

From 2019/20 the LTA will be £1,055,000 and there's been a continued increase in the use of EGLPs for employees who already have a high level of benefit in a registered scheme. This briefing talks about an important change to eligible beneficiaries.

AA and LTA changes - key points you need to know

This briefing highlights the key changes to the annual allowance (AA) and lifetime allowance (LTA) that came into force from 6 April 2016.

TPR: Annual Funding Statement 2019

This briefing note looks at the key messages of the funding statement. Key areas covered include balancing risks, DRCs vs dividends and what the expectations of the TPR are.

Accidental master trusts

The new Master Trust Authorisation legislation aims to improve the standards for master trust schemes. However, some multi-employer schemes will not appreciate that they are a master trust and that they will have to comply with the new standards.

Current Issues in Pensions Financial Reporting - 31 December 2018

The key financial assumptions required for determining pension liabilities under the Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed) are the discount rate and the rate of future inflation.

Pension scheme consolidation

Pension consolidation is a broad concept, ranging from simplifying a scheme’s governance structure, to merging with other schemes to take advantage of economies of scale.

How employers can use DB SSASs to reward key employees

Despite the trend to move away from DB in favour of more flexible DC arrangements, employers wanting to maximise provision of benefits for employees without breaching the Annual Allowance and Lifetime Allowance limits may find a DB SSAS suits their needs.

PerioDiC - October 2018

Our Autumn PerioDiC newsletter summarises the trustee, company, and other elements to be aware of which help with running a defined contribution (DC) scheme.

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