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Regulatory guidance
Scheme specific funding
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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.
In this section...
Case studies: Scheme funding and clearance
the regulator, employers and trustees working together to resolve funding issues
Scheme funding
guidance for trustees
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
Technical queries
some questions and answers on scheme funding related issues
| Related links |
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| Webcast: DB funding workshops 2009 |
| Related pages |
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| Code of practice 03: Funding defined benefits |
| Valuation summary |
| Related documents |
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| Statement: Scheme funding and the employer covenant (PDF) |
| Statement: How the Pensions Regulator will regulate the funding of defined benefits (PDF) |
| Scheme funding presentation (PDF) |