The Pensions Act 2004 introduced new funding requirements (replacing the minimum funding requirement), which apply to occupational pension schemes providing defined benefits.
We've produced the following guidance materials to help trustees and others implement this legislation.
Scheme funding
guidance for trustees
Summary funding statements
guidance on some aspects of summary funding statements
Contingent assets
guidance on using contingent assets as part of a scheme's funding strategy
Associated links
links to relevant legislation and professional guidance notes
Moving to scheme funding
guidance on the timings for actuarial valuations under the new scheme funding legislation
Examples of funding documents
example documents showing what to include and how to present them
Technical queries
some questions and answers on scheme funding related issues
| Related pages |
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| Code of practice 03: Funding defined benefits |
| Press release: Scheme funding code comes into effect |
| Scheme funding workshops |
| Valuation summary |
| Related documents |
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| Scheme funding presentation (PDF) |
| The regulator's statement: How the Pensions Regulator will regulate the funding of defined benefits (PDF) |