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