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Barnett Waddingham
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Briefings: Actuarial services for employers

GMP equalisation and conversion

We have developed a streamlined process to carry out GMP equalisation and potentially conversion and simplification too. An outline of what this will look like is available to download.

Current Issues in Pensions Financial Reporting - 31 March 2019

This briefing is for those who will be involved in preparing and auditing pensions disclosures under Accounting Standards FRS102 (UK non-listed), IAS19 (EU listed) and ASC715 (US listed) as at 31 March 2019.

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.

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.

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.

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).

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