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Barnett Waddingham
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Briefings: Archive

The 2015 SHAPS valuation

The initial results of the 30 September 2015 actuarial valuation for the Scottish Housing Associations’ Pension Scheme (SHAPS) are expected to be revealed at the employer forums, to be held in November.

The Pensions Trust Growth Plan

The Growth Plan (GP) is a multi-employer pension arrangement offered by The Pensions Trust (TPT), generally for the charitable and not-for-profit sectors. The GP has several sections or ‘Series’ that have been established over time, each offering a different type of pension benefit.

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.

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