Pensions
Latest insights and opinions on current and emerging pension issues affecting you and your business.
December 05, 2019
In the last of our series of blogs reflecting on what we have seen in the authorisation process, we discuss the financial reserves of a master trust (MT).
November 26, 2019
In the second of our series of blogs reflecting on what we have seen in the authorisation process, we discuss the running costs of a master trust (MT).
November 21, 2019
Out of the 90+ Master Trusts (MTs) that were in the market, 37 have been authorised by The Pension Regulator. Are they ready for TPR's supervisory regime?
November 15, 2019
For a long time companies and trustees have been challenged with ensuring their members get quality advice at the point of retirement and beyond.
October 09, 2019
Discussing pensions disclosures.
August 27, 2019
By Paul Kitson, Partner “I’m writing a blog on projecting life expectancy for pension funds” I said to my friend the other day. “How do...
May 23, 2019
If you fully understand the risks that your charity and its pension fund faces, you’re in a better position to prepare its defined benefit (DB) pension for any shocks that may come.
May 15, 2019
By Ben Stone I can vividly remember the time in my life when I have felt most cold. As a teenager, I joined my Dad...
March 05, 2019
By Brian Peters, Financial Reporting Pensions Leader When I was growing up, a roll forward (or was it a forward roll?) was something we were...
February 28, 2019
By Rick Watts, Financial Reporting for Pensions Actuaries are not known for keeping things simple, but in the realm of life expectancy assumptions we have...
January 21, 2019
The International Accounting Standards Board has implemented a new remeasurements pensions change, which applies for accounting years beginning 1 January 2019. Learn more here.
October 29, 2018
By Brian Peters It’s unusual for companies to take 28 years to decide how they should account for an event. But that’s how long it...
September 24, 2018
By Ben Stone Earlier this month the Airways Pension Scheme announced their £4.4bn buy-in with Legal & General. PwC led the transaction and we are...
September 21, 2018
By Rick Watts. Clearly no-one is a fan of bad surprises, but good surprises can be just as annoying in certain circumstances.
September 06, 2018
By Brian Peters, Financial Reporting for Pensions Leader Large multinational companies typically operate employee benefit plans according to local custom and practice for their workforce...
July 16, 2018
By Brian Peters Actuaries are using more sophisticated approaches to setting the discount rate for IAS 19 financial reporting purposes. These approaches might involve the...
May 01, 2018
By Deborah Cane Once upon a time there was an Employer called Jack Plc who was worried about the cash cost of funding its defined...
April 16, 2018
By Dhrupti Shah In 2017 charities were on the hook for over £7 billion in defined benefit (DB) pension liabilities – this could well be...
February 21, 2018
By Brian Peters The gerontologist Aubrey de Grey believes that the first man to live for 1,000 years is alive today. This is based on...
February 08, 2018
By Stuart Bradbury Communications is big business, with UK retailers leading the world at grabbing the public’s attention and making it easy to take action...
December 08, 2017
By Raj Mody, partner and global head of pensions at PwC This article first appeared in Professional Pensions on 6 December 2017 At the start...
December 04, 2017
By Brian Peters, Pensions partner This article first appeared in Pensions Expert on 13th November 2017 http://www.pensions-expert.com/Special-Features/The-Cut/Counting-the-pension-cost Many investors, like most people, do not really...
November 20, 2017
The Pension Protection Fund (“PPF”) has recently released its new levy rules for the next three years. There will be some significant winners and losers...
October 11, 2017
By Jane Evans Integrated Risk Management (IRM) – the idea of looking collectively at all the risks that might ultimately prevent a scheme paying out...
September 19, 2017
By Brian Peters The Financial Reporting Council has announced a thematic review of companies’ disclosures about pension costs to encourage more transparent reporting of pension...
