I agree We use cookies on this website to help us provide the best user experience. By browsing this site you agree to their use - more information is available here.

Barnett Waddingham
0333 11 11 222

Briefings: Employers

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.

Current Issues in Pensions Financial Reporting - 30 September 2018

Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under UK and international accounting standards as at 30 September 2018.

Choosing the right mortality table for your Fund

Longevity is a topic of significant importance to defined benefit pension schemes and their actuaries. What can we learn from the latest research, what does it all mean for LGPS Funds - and why on earth does it have anything to do with shopping for shoes?

LGPS additional voluntary contribution reviews and current market activity

The market for providers of AVC arrangements had seen little development in recent years, with providers doing little to change their propositions. We’ve summarised some recently announced developments, and how we can help you review your AVC arrangements.

LGPS (Scotland) Regulations 2018 - Exit Credits

The new LGPS (Scotland) Regulations came into effect in June, in response to a previous consultant which had closed in January. Following the lead of the recent LGPS (Amendment) Regulations this new regulation introduces the possibility of an exit credit.

Current Issues in Pensions Financial Reporting - 30 June 2018

Our latest Current Issues in Pensions Financial Reporting newsletter details the key financial assumptions required for determining pension liabilities under the FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed).

Updates delivered to you

Stay ahead with our latest comment, expert insight and event details.