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Pensions Update

Continuing our regular feature, the Norton Rose Pensions Team brings us a pensions update

 
Continuing our regular feature the Norton Rose Pensions Team brings us a pensions update
The New Scheme Funding Regime
 
Under the Pensions Act 2004 (the 2004 Act) the former minimum funding requirement has been replaced with a scheme-specific funding requirement. New scheme funding regulations have been made under the 2004 Act which fill in the detail of the regime. Whilst the regulations came into force on 30 December 2005 the majority of the new requirements only apply to most occupational defined benefit pension schemes following their first scheme valuation with an effective date on or after 22 September 2005. However the new requirement to...

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